BAPTIST RETIREMENT COMMUNITIES OF GEORGIA: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BAPTIST RETIREMENT COMMUNITIES OF GEORGIA (EIN 58-0969850)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202313199349306571
- Schema version
- 2022v5.0
- 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 | 2023-11-15T09:57:51-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721396621 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4004 SUMMIT BLVD NE SUITE 800 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580969850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAPTIST RETIREMENT COMMUNITIES OF | BusinessNameLine1Txt |
| Business Name Line2 | GEORGIA INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAPT | BusinessNameControlTxt |
| Phone | 7625002021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 89 HIAWASSEE PARK DRIVE | AddressLine1Txt |
| City | HIAWASSEE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30546 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANNON WATSON | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 7625002021 | PhoneNum |
| Signature | 2023-07-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SHANNON | PersonFirstNm |
| Person Last | WATSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Form8822 B Attached | Yes (X) | Form8822BAttachedInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STANLEY M SMITH II | PreparerPersonNm |
| PTIN | P00319916 | PTIN |
| Phone | 7703948000 | PhoneNum |
| Preparation | 2023-07-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHANNON WATSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 89 HIAWASSEE PARK DRIVE | AddressLine1Txt |
| City | HIAWASSEE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $78,361,190 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BRCGA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO ENRICH THE LIVES OF SENIOR ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH WHILE AGING IN PLACE WITHIN A CHRISTIAN ENVIRONMENT. PART OF THAT MISSION IS TO PROVIDE AFFORDABLE HOUSING FOR SENIORS, AGE 50 AND UP, IN A CHRISTIAN ENVIRONMENT. THE ORGANIZATION PROVIDES BELOW MARKET INDEPENDENT LIVING AT OUR TWO LOCATIONS: HIAWASSEE PARK IN THE MOUNTAINS OF NORTH GEORGIA; AND PALMETTO PARK IN PALMETTO, GEORGIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $713,702 | PYContributionsGrantsAmt |
| CY Contributions Grants | $33,680,697 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,368,809 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,194,811 | CYProgramServiceRevenueAmt |
| PY Investment Income | $213,336 | PYInvestmentIncomeAmt |
| CY Investment Income | -$3,322,934 | CYInvestmentIncomeAmt |
| PY Other Revenue | $36,543 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,332,390 | PYTotalRevenueAmt |
| CY Total Revenue | $34,552,574 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,786,528 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,621,933 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $76,648 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,146,274 | PYOtherExpensesAmt |
| CY Other Expenses | $5,539,526 | CYOtherExpensesAmt |
| PY Total Expenses | $5,932,802 | PYTotalExpensesAmt |
| CY Total Expenses | $7,161,459 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,600,412 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $27,391,115 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $39,841,511 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,869,264 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $35,378,789 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,858,957 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,462,722 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,010,307 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ENRICH THE LIVES OF SENIOR ADULTS BY EMPOWERING EACH INDIVIDUAL TO FLOURISH WHILE AGING IN PLACE WITHIN A CHRISTIAN ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,782,991 | ExpenseAmt |
| Revenue | $4,194,811 | RevenueAmt |
| Desc | PROVIDING SENIOR ADULTS COMFORTABLE, ATTRACTIVE HOMES AND SERVICES AT AN AFFORDABLE PRICE. | Desc |
| Total Program Service Expenses | $5,782,991 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHANNON WATSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7625002021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 89 HIAWASSEE PARK DRIVE | AddressLine1Txt |
| City | HIAWASSEE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30546 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| REV STEPHEN AWTREY | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CRYSTAL BICE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK CAMP | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS HAMMOND JR | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDY HAYES | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV DARREN HUGHES | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES HUNNICUTT | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REV TOM JONES SR | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF KEMPER | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JIMMY KIMSEY | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN MOORE | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHIP THOMPSON | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RUTH UDAIKAR | |||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SHANNON WATSON | |||||||
| PRESIDENT/CEO | 38.00 | Yes (X) | $197,979 | $0 | $21,592 | 2.00 | Yes (X) |
| SHARALENE ROPER | |||||||
| VICE PRESIDENT/COO | 38.00 | $168,033 | $0 | $10,352 | 2.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $366,012 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $31,944 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SODEXO INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9801 WASHINGTON BOULEVARD | AddressLine1Txt |
| City | GAITHERSBURG | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20878 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FACILITY SERVICES PROVIDER | ServicesDesc |
| Compensation | $1,369,757 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $120,837 | RelatedOrganizationsAmt |
| All Other Contributions | $33,559,860 | AllOtherContributionsAmt |
| Noncash Contributions | $707 | NoncashContributionsAmt |
| Total Contributions | $33,680,697 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT RENTS | 623990 | $3,070,336 | $3,070,336 |
| DINING REVENUE | 623990 | $1,026,000 | $1,026,000 |
| OTHER PROGRAM REVENUE | 900099 | $50,301 | $50,301 |
| RESIDENT FEES | 623990 | $48,174 | $48,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,194,811 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $213,962 | TotalRevenueColumnAmt |
| Exclusion | $213,962 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,537,720 | SecuritiesAmt |
| Other | $6,734,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,235,105 | SecuritiesAmt |
| Other | $6,573,511 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,697,385 | SecuritiesAmt |
| Other | $160,489 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,536,896 | TotalRevenueColumnAmt |
| Exclusion | -$3,536,896 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,552,574 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,194,811 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$3,322,934 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,956 | TotalAmt |
| Program Services | $153,417 | ProgramServicesAmt |
| Management And General | $244,539 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $993,988 | TotalAmt |
| Program Services | $383,193 | ProgramServicesAmt |
| Management And General | $610,795 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,362 | TotalAmt |
| Program Services | $15,945 | ProgramServicesAmt |
| Management And General | $25,417 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,666 | TotalAmt |
| Program Services | $39,193 | ProgramServicesAmt |
| Management And General | $62,473 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,961 | TotalAmt |
| Program Services | $33,524 | ProgramServicesAmt |
| Management And General | $53,437 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,905 | TotalAmt |
| Management And General | $119,905 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,648 | TotalAmt |
| Fundraising | $76,648 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,865 | TotalAmt |
| Management And General | $143,865 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,127 | TotalAmt |
| Program Services | $314,409 | ProgramServicesAmt |
| Management And General | $3,718 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,548,304 | TotalAmt |
| Program Services | $1,544,898 | ProgramServicesAmt |
| Management And General | $3,406 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,218,530 | TotalAmt |
| Program Services | $1,206,345 | ProgramServicesAmt |
| Management And General | $12,185 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,374 | TotalAmt |
| Program Services | $128,129 | ProgramServicesAmt |
| Management And General | $7,245 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM EXPENSE - FOOD | $1,160,864 | $1,160,864 | |
| REPAIRS AND MAINTENANCE | $718,695 | $712,375 | $6,320 |
| SUPPLIES AND OTHER | $99,214 | $90,699 | $8,515 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,161,459 | TotalAmt |
| Program Services | $5,782,991 | ProgramServicesAmt |
| Management And General | $1,301,820 | ManagementAndGeneralAmt |
| Fundraising | $76,648 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,282 | BOYAmt |
| EOY | $502,179 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,923 | BOYAmt |
| EOY | $1,105,884 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,818 | BOYAmt |
| EOY | $65,004 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,848 | BOYAmt |
| EOY | $3,848 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,500 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $39,414,167 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,065,063 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,331,158 | BOYAmt |
| EOY | $29,349,104 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,854 | BOYAmt |
| EOY | $28,979 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,250,971 | BOYAmt |
| EOY | $4,396,316 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,523,157 | BOYAmt |
| EOY | $417,950 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,841,511 | BOYAmt |
| EOY | $35,869,264 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,252 | BOYAmt |
| EOY | $405,806 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,557 | BOYAmt |
| EOY | $477,056 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,625,841 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,287,190 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,429,139 | BOYAmt |
| EOY | $688,905 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,378,789 | BOYAmt |
| EOY | $4,858,957 | 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 | -$983,606 | BOYAmt |
| EOY | $26,600,168 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,446,328 | BOYAmt |
| EOY | $4,410,139 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,462,722 | BOYAmt |
| EOY | $31,010,307 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,841,511 | BOYAmt |
| EOY | $35,869,264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $27,391,115 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$843,530 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA BAPTIST CONVENTION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580566245 | EIN |
| Organization Type | 1 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $120,837 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $120,837 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
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 | $5,246,328 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$840,500 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $13,010 | OtherExpendituresAmt |
| End Year Balance | $4,392,818 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,946,271 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $313,986 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $13,929 | OtherExpendituresAmt |
| End Year Balance | $5,246,328 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,718,610 | BeginningYearBalanceAmt |
| Contributions | $25 | ContributionsAmt |
| Investment Earnings Or Losses | $243,491 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $15,855 | OtherExpendituresAmt |
| End Year Balance | $4,946,271 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,167,233 | BeginningYearBalanceAmt |
| Contributions | $57,051 | ContributionsAmt |
| Investment Earnings Or Losses | $506,960 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,634 | OtherExpendituresAmt |
| End Year Balance | $4,718,610 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,529,221 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$349,469 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,520 | OtherExpendituresAmt |
| End Year Balance | $4,167,232 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.99929 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00071 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,587,277 | OtherCostOrOtherBasisAmt |
| Book Value | $1,587,277 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,361,351 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,476,661 | DepreciationAmt |
| Book Value | $24,884,690 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,253,715 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,634,475 | DepreciationAmt |
| Book Value | $2,619,240 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $922,189 | OtherCostOrOtherBasisAmt |
| Depreciation | $708,061 | DepreciationAmt |
| Book Value | $214,128 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $289,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $245,866 | DepreciationAmt |
| Book Value | $43,769 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,349,104 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GEORGIA BAPTIST FOUNDATION ENDOWMENT FUND | Desc |
| Book Value | $4,396,316 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,396,316 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE RIGHT-OF-USE | $17,260 |
| FINANCING LEASE RIGHT-OF-USE | $171,645 |
| REFUNDABLE ADVANCE | $500,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $688,905 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,709,044 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$843,530 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$843,530 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,552,574 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $34,552,574 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,161,459 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,161,459 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,161,459 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE INTENDED TO PROVIDE VARIOUS SUPPORT, THROUGH ANNUAL GRANTS AND DISTRIBUTIONS, TO MINISTRIES, AND RESIDENTS IN ACCORDANCE WITH THE DONOR'S INTENTIONS. |
| PART X, LINE 2: | UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE COMMUNITIES ARE EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE COMMUNITIES HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED DECEMBER 31, 2022. THE COMMUNITIES UTILIZE THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022, THE COMMUNITIES HAVE NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SHANNON WATSON | ||||||||||||||
| PRESIDENT/CEO | $197,979 | $0 | $0 | $0 | $0 | $0 | $9,886 | $0 | $11,706 | $0 | $219,571 | $0 | $0 | $0 |
| SHARALENE ROPER | ||||||||||||||
| VICE PRESIDENT/COO | $168,033 | $0 | $0 | $0 | $0 | $0 | $8,402 | $0 | $1,950 | $0 | $178,385 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 IS PROVIDED TO THE CEO, THE COO, AND THE OUTSOURCED CPA FOR REVIEW AND COMMENT BEFORE THE FORM IS FILED. THE BOARD RECEIVES A COPY AFTER THE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL REVIEWS ARE NOT SPECIFICALLY REQUIRED BY THE POLICY, BUT PERIODIC REVIEWS ARE REQUIRED. THE PRESIDENT DETERMINES BEFOREHAND IF POTENTIAL BOARD MEMBERS WOULD HAVE A CONFLICT OF INTEREST AND THEY ARE ELIMINATED FROM CONSIDERATION. FROM TIME TO TIME, SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE AND EITHER BE BROUGHT TO THE ATTENTION OF THE BOARD BY A BOARD MEMBER OR THE PRESIDENT, THE BOARD SHALL CONSIDER THE MATTER AND VOTE TO EXCUSE THE MEMBER FROM VOTING ON THE TOPIC. |
| FORM 990, PART VI, SECTION B, LINE 15 | PREVAILING/COMPARATIVE MARKET COMPENSATION AMOUNTS ARE USED IN DETERMINING COMPENSATION. THE FULL BOARD VOTES ON THE COMPENSATION OF THE PRESIDENT/CEO. THE PRESIDENT/CEO RECOMMENDS COMPENSATION AMOUNTS FOR OTHER STAFF WHICH IS REVIEWED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST IN THE CORPORATE OFFICE. |
| FORM 990, PART X, LINE 20, TAX-EXEMPT BONDS: | EARLY REDEMPTION OF BONDS PAYABLE AND SALE OF CLAIRMONT CREST, INC. BEGINNING IN MARCH 2020, THE COMMUNITIES WERE ADVERSELY IMPACTED BY THE COVID-19 PANDEMIC, WHICH AFFECTED THE OVERALL ECONOMY. AS A RESULT, THE COMMUNITIES INCURRED A SIGNIFICANT LOSS DURING THE YEAR ENDED DECEMBER 31, 2021. AS THE COMMUNITIES WERE AT RISK OF BEING IN DEFAULT ON THEIR BONDS, THE BOARD OF TRUSTEES OF BOTH THE COMMUNITIES AND CLAIRMONT CREST, INC. LOCATION SOUGHT OUT AND OBTAINED A DONATION FROM A THIRD-PARTY, WHO SUBSEQUENT TO THE DONATION NAMED A NEW BOARD OF TRUSTEES OF CLAIRMONT CREST, INC.. THIS NEW GOVERNING BOARD IS INDEPENDENT OF THE COMMUNITIES AND THE GEORGIA BAPTIST CONVENTION, AND THE ASSETS OF EACH ORGANIZATION ARE NO LONGER JOINTLY ENCUMBERED BY ANY THIRD PARTY OBLIGATIONS. IN ORDER TO FACILITATE THIS TRANSFER ON NOVEMBER 25, 2022, THE BOND HOLDERS AGREED TO AN EARLY PAY OFF OF THE BONDS AT A 2% PREMIUM FUNDED IN LARGE PART TO THE AFOREMENTIONED DONATION. AS A RESULT OF THE BOARD TRANSFER, THE COMMUNITIES OBTAINED A CONTRIBUTION FROM THE THIRD-PARTY INVESTOR TO REDEEM THE BONDS PAYABLE. OVER THE YEARS, AN INTERCOMPANY DUE TO/FROM BALANCE ACCUMULATED BETWEEN BAPTIST RETIREMENT COMMUNITIES AND CLAIRMONT CREST. DURING THE CLOSING PROCESS, CLAIRMONT CREST FORGAVE THE INTERCOMPANY BALANCE OWED FROM BAPTIST RETIREMENT COMMUNITIES, IN EXCHANGE FOR BAPTIST RETIREMENT COMMUNITIES ASSUMING THE BONDS PAYABLE BALANCE FROM CLAIRMONT CREST. DURING THE EARLY REDEMPTION OF THE BONDS PAYABLE, THE COMMUNITIES INCURRED A LOSS ON DEBT EXTINGUISHMENT, AS DENOTED IN TRANSACTIONS LISTED IN PART VIII, STATEMENT OF REVENUE. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS THE ORGANIZATION USES FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| GEORGIA BAPTIST CONVENTION | ||||||||||
| 6405 SUGARLOAF PARKWAY | DULUTH | GA | 30097 | 580566245 | CONVENTION OF CHURCHES | GA | 501(C)(3) | LINE 1 | N/A | 0 |
| GEORGIA BAPTIST FOUNDATION | ||||||||||
| 6405 SUGARLOAF PARKWAY | DULUTH | GA | 30097 | 586030046 | CONVENTION OF CHURCHES | GA | 501(C)(3) | LINE 1 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GEORGIA BAPTIST CONVENTION | ||
| C | $120,837 | ACTUAL AMOUNT |
| GEORGIA BAPTIST FOUNDATION | ||
| N | $4,327,859 | ACTUAL AMOUNT |
| GEORGIA BAPTIST FOUNDATION | ||
| N | $841,205 | ACTUAL AMOUNT |