BLUE MOUNTAIN CHRISTIAN UNIVERSITY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BLUE MOUNTAIN CHRISTIAN UNIVERSITY (EIN 64-0325640)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202511359349309876
- Schema version
- 2023v6.0
- 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) |
|---|---|---|
| Return | 2025-05-15T14:29:54-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640935759 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDSEY DAVIS & ASSOCIATES CPAS PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 146 | AddressLine1Txt |
| City | RIPLEY | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 386630146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640325640 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE MOUNTAIN CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLUE | BusinessNameControlTxt |
| Phone | 6626854771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | BLUE MOUNTAIN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38610 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR BARBARA CHILDERS MCMILLIN | PersonNm |
| Person Title | EX-OFFICIO | PersonTitleTxt |
| Phone | 6626854771 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHANIE CLIFTON | PreparerPersonNm |
| PTIN | P01341617 | PTIN |
| Phone | 6628373295 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | POLLY HALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | BLUE MOUNTAIN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38610 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,728,814 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BMC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1873 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 299 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,484,404 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,770,895 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,792,483 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,653,572 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,732,613 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,861,740 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,601,575 | PYOtherRevenueAmt |
| CY Other Revenue | $442,607 | CYOtherRevenueAmt |
| PY Total Revenue | $21,611,075 | PYTotalRevenueAmt |
| CY Total Revenue | $19,728,814 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,336,546 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,586,056 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $113,314 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,345,732 | PYOtherExpensesAmt |
| CY Other Expenses | $13,788,240 | CYOtherExpensesAmt |
| PY Total Expenses | $20,682,278 | PYTotalExpensesAmt |
| CY Total Expenses | $21,374,296 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $928,797 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,645,482 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,161,064 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,161,592 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,348,320 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,994,330 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,812,744 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,167,262 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $17,137,278 | ExpenseAmt |
| Desc | THE NUMBER OF STUDENTS SERVED THIS FISCAL YEAR WAS 1,119 | Desc |
| Total Program Service Expenses | $17,137,278 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| 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 | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | 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 | false | 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 | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | 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 | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 299 | 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 |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOYCE PETERS | PersonNm |
| Phone | 6626854771 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | BLUE MOUNTAIN | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38610 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DR BARBARA CHILDERS MCMILLIN | |||||||
| EX-OFFICIO | 40.00 | Yes (X) | $176,951 | $0 | $29,420 | ||
| DR TAMMIE MCCOY | |||||||
| DEAN OF NURS | 40.00 | $154,608 | $0 | $0 | Yes (X) | ||
| DR RONALD MEEKS | |||||||
| DIR-BIBLICAL | 40.00 | $113,107 | $0 | $0 | Yes (X) | ||
| POLLY HALL | |||||||
| CHIEF FINANC | 40.00 | Yes (X) | $75,190 | $0 | $10,395 | ||
| DR RANDY BOSTICK | |||||||
| MEMBER AT LA | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MR BJ CANUP | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MR MIKE CLAYBORNE | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| DR LEORA DUCE-BYRD | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MRS LUANNE TRAVIS FORD | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MS LINDA GHOLSTON | |||||||
| CHAIR | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MR BOB GLOVER | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MR WALTER GRACE | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MR HAROLD WAYNE HANKINS | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MRS JOY HURT HILL | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MRS NORMA RUTH ROBBINS LEE | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| THE REVEREND JAMES LEWIS | |||||||
| VICE CHAIR | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MR GREG PIRKLE | |||||||
| MEMBER AT LA | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MRS MELISSA SCOTT | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MR MIKE STATEN | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| MR TOMMY TAPP | |||||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DR TOMMY VINSON | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| DR CARL WHITE | |||||||
| TRUSTEE | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $519,856 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $39,815 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MMI DINING SYSTEMS | |||||
| 1000 RED FERN PLACE | FLOWOOD | MS | 392328879 | FOOD SERVICE | $1,021,361 |
| SERVICEMASTER CCS | |||||
| P O BOX 3727 | TUPELO | MS | 38803 | JANITORIAL SERV | $272,954 |
| CORINTH CHARTERS | |||||
| P O BOX 2104 | CORINTH | MS | 38835 | CHARTER SERVICE | $179,662 |
| CLARK HIGHER ED | |||||
| 2 WESTSIDE DR | ASHVILLE | NC | 28806 | NAME BUYS | $176,566 |
| U S LAWNS | |||||
| 915 SAM T BARKLEY DR | NEW ALBANY | MS | 38652 | LAWN SERVICES | $120,768 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $390,643 | GovernmentGrantsAmt |
| All Other Contributions | $3,380,252 | AllOtherContributionsAmt |
| Total Contributions | $3,770,895 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| STUDENT TUITION & FEES | $10,881,803 | $10,881,803 |
| AUXILIARY ENTERPRISES | $2,713,716 | $2,713,716 |
| FUNDRAISER TICKETS | $58,053 | $58,053 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,653,572 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,861,740 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,861,740 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Total Revenue Column | $442,607 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $442,607 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $442,607 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,728,814 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,957,919 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,291,527 | TotalAmt |
| Program Services | $5,105,896 | ProgramServicesAmt |
| Management And General | $1,185,631 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,518 | TotalAmt |
| Program Services | $304,312 | ProgramServicesAmt |
| Management And General | $91,206 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,683 | TotalAmt |
| Program Services | $337,512 | ProgramServicesAmt |
| Management And General | $101,171 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $460,328 | TotalAmt |
| Program Services | $375,022 | ProgramServicesAmt |
| Management And General | $85,306 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,501 | TotalAmt |
| Management And General | $85,501 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,447 | TotalAmt |
| Program Services | $21,485 | ProgramServicesAmt |
| Management And General | -$38 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,992 | TotalAmt |
| Program Services | $10,911 | ProgramServicesAmt |
| Management And General | $97,081 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,053 | TotalAmt |
| Program Services | $138,716 | ProgramServicesAmt |
| Management And General | $349,337 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,120 | TotalAmt |
| Program Services | $98,173 | ProgramServicesAmt |
| Management And General | $435,947 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $720,677 | TotalAmt |
| Program Services | $701,821 | ProgramServicesAmt |
| Management And General | $18,856 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,822 | TotalAmt |
| Management And General | $345,822 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749,695 | TotalAmt |
| Program Services | $749,695 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,678 | TotalAmt |
| Program Services | $99,415 | ProgramServicesAmt |
| Management And General | $189,263 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SCHOLARSHIPS | $6,483,057 | $6,483,057 | |
| AUXILIARY ENTERPRISES | $1,001,321 | $996,041 | $5,280 |
| EQUIPMENT RENTAL/MAINTENA | $501,539 | $192,200 | $309,339 |
| INTERCOLLEGIATE ATHLETICS | $428,783 | $428,783 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,031,555 | TotalAmt |
| Program Services | $1,094,239 | ProgramServicesAmt |
| Management And General | $824,002 | ManagementAndGeneralAmt |
| Fundraising | $113,314 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,374,296 | TotalAmt |
| Program Services | $17,137,278 | ProgramServicesAmt |
| Management And General | $4,123,704 | ManagementAndGeneralAmt |
| Fundraising | $113,314 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,590,891 | BOYAmt |
| EOY | $1,164,505 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335,344 | BOYAmt |
| EOY | $1,343,942 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,142 | BOYAmt |
| EOY | $202,350 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,444 | BOYAmt |
| EOY | $1,212,349 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,206 | BOYAmt |
| EOY | $1,206 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,756,631 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,937,499 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,062,875 | BOYAmt |
| EOY | $15,819,132 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,030,168 | BOYAmt |
| EOY | $17,163,880 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $516,994 | BOYAmt |
| EOY | $254,228 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,161,064 | BOYAmt |
| EOY | $37,161,592 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,361 | BOYAmt |
| EOY | $491,403 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,792,657 | BOYAmt |
| EOY | $5,550,353 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,007,302 | BOYAmt |
| EOY | $952,574 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,348,320 | BOYAmt |
| EOY | $6,994,330 | 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 | $11,336,733 | BOYAmt |
| EOY | $8,836,393 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,476,011 | BOYAmt |
| EOY | $21,330,869 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,812,744 | BOYAmt |
| EOY | $30,167,262 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,161,064 | BOYAmt |
| EOY | $37,161,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,645,482 | ReconcilationRevenueExpnssAmt |
| 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 |
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 | $19,289,789 | BeginningYearBalanceAmt |
| Contributions | $245,733 | ContributionsAmt |
| Investment Earnings Or Losses | $980,594 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $59,922 | OtherExpendituresAmt |
| End Year Balance | $20,456,194 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,062,246 | BeginningYearBalanceAmt |
| Contributions | $356,269 | ContributionsAmt |
| Investment Earnings Or Losses | $921,797 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $50,523 | OtherExpendituresAmt |
| End Year Balance | $19,289,789 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,605,815 | BeginningYearBalanceAmt |
| Contributions | $391,349 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,858,634 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $76,284 | OtherExpendituresAmt |
| End Year Balance | $18,062,246 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,185,526 | BeginningYearBalanceAmt |
| Contributions | $548,320 | ContributionsAmt |
| Investment Earnings Or Losses | $956,806 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $84,837 | OtherExpendituresAmt |
| End Year Balance | $20,605,815 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,900,336 | BeginningYearBalanceAmt |
| Contributions | $200,434 | ContributionsAmt |
| Investment Earnings Or Losses | -$836,449 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $78,795 | OtherExpendituresAmt |
| End Year Balance | $19,185,526 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,614 | OtherCostOrOtherBasisAmt |
| Book Value | $67,614 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,010,890 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,761,266 | DepreciationAmt |
| Book Value | $14,249,624 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,678,127 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,176,233 | DepreciationAmt |
| Book Value | $1,501,894 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,819,132 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED INFLOWS | $569,789 |
| LEASE PAYABLE | $330,423 |
| ADVANCE PAYMENT BY STUDENTS | $52,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $952,574 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $19,728,814 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $19,728,814 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,728,814 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,374,296 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $21,374,296 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $21,374,296 | TotalExpensesPerForm990Amt |
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, LINE 3 | BOTH THE STUDENT HANDBOOK AND THE WEBSITE OF BLUE MOUNTAIN COLLEGE STATES THAT BLUE MOUNTAIN COLLEGE DOES NOT ILLEGALLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORGIN, AGE, SEX, DISABILITY, OR MILITARY SERVICE IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC AND OTHER COLLEGE-ADMINISTRATIVE PROGRAMS OR EMPLOYMENT. |
| SCHEDULE E, LINE 6 | BLUE MOUNTAIN COLLEGE RECEIVES FEDERAL FINANCIAL AID FROM THE DEPARTMENT OF EDUCATION. |
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 |
| 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| DR BARBARA CHILDERS MCMILLIN | ||||
| EX-OFFICIO | $176,850 | $101 | $29,420 | $206,371 |
| DR TAMMIE MCCOY | ||||
| DEAN OF NURSING | $154,608 | $154,608 | ||
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 9 | MR. BJ CANUP 9985 HWY 178 TREMONT, MS 38876 DR. RANDY BOSTICK 1101 SOUTH HARPER ROAD CORINTH, MS 38834 MR. TOMMY TAPP 1405 HIGHLAND CIRCLE AMORY, MS 38821 THE REVEREND JAMES LEWIS 4833 HENRY DRIVE SOUTHAVEN, MS 38672 MR. MIKE CLAYBORNE P.O. BOX 1053 TUPELO, MS 38802 MRS. LUANNE TRAVIS FORD 1102 N COLLEGE STREET BOONEVILLE, MS 38829 MR. BOB GLOVER 528 ROAD 1948 RIPLEY, MS 38663 MRS. JOY HURT HILL 1251 COUNTY ROAD 87 NEW ALBANY, MS 38652 DR. TOMMY VINSON 1334 EAST RAIN LAKE LANE COLLIERVILLE, TN 38107 MR. GREG PIRKLE 4216 RIDGEMONT DRIVE BELDEN, MS 38826 MR. HAROLD WAYNE HANKINS P.O. BOX 517 RIPLEY, MS 38663 MRS. MELISSA SCOTT 1004 STERLING ROUNDS NEW ALBANY, MS 38652 DR. CARL WHITE 309 BORDEAUX DRIVE CLINTON, MS 39057 DR. LEORA DUCE-BYRD 142 NICKY LN RIPLEY, MS 38663 MS. LINDA GHOLSTON 127 GHOLSTON DRIVE BALDWYN, MS 38824 MR. WALTER GRACE 600 VALLEYVIEW DRIVE NEW ALBANY, MS 38652 MRS. NORMA RUTH ROBBINS LEE 209 GENEVA BLVD MADISON, MS 39110 MR. MIKE STATEN 410 EAST BANKHEAD NEW ALBANY, MS 38652 |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 WAS PRESENTED TO AN EXECUTIVE COMMITTEE OF THE BOARD DURING THE BOARD MEETING ALONG WITH THE AUDITED FINANCIAL STATEMENTS. THE EXECUTIVE COMMITTEE REVIEWED THE FORM 990. THE GOVERNING BOARD THEN APPROVED THE FORM 990 BASED ON THE EXECUTIVE COMMITTEE'S RECOMMENDATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH YEAR EVERY BOARD MEMBER SIGNS A STATEMENT WHICH REQUIRES THEM TO DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. ALSO, THE PRESIDENT REVIEWS ISSUES OF POTENTIAL VIOLATIONS OF CONFLICTS OF INTEREST AND DISCUSSES THEM WITH THE EXECUTIVE COMMITTEE. THE ISSUES ARE IDENTIFIED AND ADDRESSED BY THE PRESIDENT AND EXECUTIVE BOARD. THE TRUSTEE THAT HAS A CONFLICT OF INTEREST THEN EXCUSES THEMSELVES FROM THE SITUATION WHEN IT ARISES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FORM 990 IS AVAILABLE FOR INSPECTION IN THE OFFICE OF BUSINESS AFFAIRS. A COPY IS AVAILABLE UPON REQUEST FOR A MINIMAL FEE (COST OF REPRODUCTION AND POSTAGE). |
| FORM 990, PART XI, LINE 9 | DECREASE IN LOAN RECEIVABLE 0 |
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