CHRISTIAN EDUCATION ACTIVITIES CORP: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN EDUCATION ACTIVITIES CORP (EIN 23-7367217)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-06-19
- IRS object ID
- 202001719349301510
- Schema version
- 2018v3.1
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-06-19T14:26:29-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 STE 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 | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237367217 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Christian Education Activities Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 3619919403 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Christi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Anthony Celelli | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3619919403 | PhoneNum |
| Signature | 2020-06-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ashley Peabody | PreparerPersonNm |
| PTIN | P01385870 | PTIN |
| Phone | 7195286225 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 139.146.132.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-06-19 | IPDt |
| IP Tm | 15:26:22 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | E837F78391D18BEAC9FAB0186C1456B47F5133A5 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BD0641AE4B86ED490E133E904776F127F97E8BAE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stark College & Seminary | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Anthony Celelli | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Christi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,800,564 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | stark.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Equip educationally under-served followers of Christ for service in the church and community | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,526,730 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,141,367 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $172,487 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $199,354 | CYProgramServiceRevenueAmt |
| PY Investment Income | $299,869 | PYInvestmentIncomeAmt |
| CY Investment Income | $314,236 | CYInvestmentIncomeAmt |
| PY Other Revenue | $82,935 | PYOtherRevenueAmt |
| CY Other Revenue | $88,486 | CYOtherRevenueAmt |
| PY Total Revenue | $2,082,021 | PYTotalRevenueAmt |
| CY Total Revenue | $1,743,443 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $67,306 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,233,725 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $884,527 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,077,584 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $116,669 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $491,797 | PYOtherExpensesAmt |
| CY Other Expenses | $570,135 | CYOtherExpensesAmt |
| PY Total Expenses | $1,443,630 | PYTotalExpensesAmt |
| CY Total Expenses | $4,881,444 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $638,391 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,138,001 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,120,404 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,883,525 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $56,044 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $93,567 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,064,360 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,789,958 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CEAC is a theological higher education institution teaching certificate, diploma, bachelor, and graduate level college courses to train men and women for service in the local church and community. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,366,482 | ExpenseAmt |
| Grant | $3,233,725 | GrantAmt |
| Revenue | $199,354 | RevenueAmt |
| Desc | Stark College and Seminary (SCS) is an accredited Baptist college that exists to equip educationally under-served followers of Christ for service in the church and community. We define the educationally underserved as those students who typically have not had the will or the way to pursue theological education due to their age, gender, ethnicity, finances, and bureaucratic hurdles that marginalize these particular students. The college developed programs intended to prepare ministry leaders to effectively witness, plant churches, disciple, and assist in church growth. Though, many students enrolled at SCS are either presently serving in ministry or preparing to serve in ministry. In fact, 50% of SCS students are in a volunteer ministry position, 25% are in a paid ministry position, and 57% of those in paid positions are in a full-time ministry position. SCS offers four programs to accomplish its mission and enhance the work our students are already doing in their ministry settings: the Certificate in Ministry, the Diploma in Ministry, the Bachelor in Ministry, and a Master of Arts in Ministry. The Certificate provides entry-level preparation for ministry services. The Diploma is a two-year program that builds on the Certificate courses to continue the formation of the ministry student. The Bachelor degree address the formation of the Christ followers through biblical, theological, and professional studies. The Master of Arts equips students for full-time ministry. | Desc |
| Total Program Service Expenses | $4,366,482 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 219 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 36 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chris Stapper Vice President | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3619919403 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Christi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Andrew Miller | |||||||
| Board Chair | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Arnold Moreno | |||||||
| Vice Chair | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Karlene Lyn | |||||||
| Treasurer | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kevin Pagan | |||||||
| Secretary | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Debbie Isaacs | |||||||
| Treasurer (Part Year) | 0.50 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jeanette Gordon | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Don Leavell | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Derrick Reaves | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Juan Vega | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jim Naismith | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Lee Rusty Waller | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Mark Casanova | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Anson Nash | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Albert Reyes | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Kevin Wood | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Julio Guarneri | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Kathryn Albin | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gary Morgan | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jaime Stanfill | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Troy Riggs | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Dana Wilson | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Dan Zamora | |||||||
| Board Member | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Greg Garbe | |||||||
| Board Member (Part Year) | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Linn Self | |||||||
| Board Member (Part Year) | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Anthony Celelli | |||||||
| President | 40.00 | 0.50 | Yes (X) | $83,922 | $0 | $67,038 | |
| Chris Stapper | |||||||
| Vice President/CFO | 40.00 | 0.50 | Yes (X) | $91,268 | $0 | $19,400 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $175,190 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $86,438 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $31,363 | FundraisingAmt |
| All Other Contributions | $1,110,004 | AllOtherContributionsAmt |
| Total Contributions | $1,141,367 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition & fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $199,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,354 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $199,354 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $312,226 | TotalRevenueColumnAmt |
| Exclusion | $312,226 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $74,418 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $74,418 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,418 | TotalRevenueColumnAmt |
| Exclusion | $74,418 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $41,040 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $39,030 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,010 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,010 | TotalRevenueColumnAmt |
| Exclusion | $2,010 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $15,750 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $31,363 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $18,091 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,341 | TotalRevenueColumnAmt |
| Exclusion | -$2,341 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,409 | TotalRevenueColumnAmt |
| Exclusion | $16,409 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,409 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,743,443 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,354 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $402,722 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,180,432 | TotalAmt |
| Program Services | $3,180,432 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,293 | TotalAmt |
| Program Services | $53,293 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,724 | TotalAmt |
| Program Services | $198,208 | ProgramServicesAmt |
| Management And General | $52,694 | ManagementAndGeneralAmt |
| Fundraising | $31,822 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,379 | TotalAmt |
| Program Services | $35,027 | ProgramServicesAmt |
| Management And General | $17,514 | ManagementAndGeneralAmt |
| Fundraising | $5,838 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,349 | TotalAmt |
| Program Services | $402,088 | ProgramServicesAmt |
| Management And General | $144,338 | ManagementAndGeneralAmt |
| Fundraising | $26,923 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,818 | TotalAmt |
| Program Services | $34,457 | ProgramServicesAmt |
| Management And General | $14,739 | ManagementAndGeneralAmt |
| Fundraising | $3,622 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,060 | TotalAmt |
| Program Services | $34,674 | ProgramServicesAmt |
| Management And General | $14,783 | ManagementAndGeneralAmt |
| Fundraising | $3,603 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,254 | TotalAmt |
| Program Services | $37,215 | ProgramServicesAmt |
| Management And General | $16,031 | ManagementAndGeneralAmt |
| Fundraising | $4,008 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36 | TotalAmt |
| Management And General | $22 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,893 | TotalAmt |
| Management And General | $38,893 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,504 | TotalAmt |
| Management And General | $26,130 | ManagementAndGeneralAmt |
| Fundraising | $8,374 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,372 | TotalAmt |
| Program Services | $21,353 | ProgramServicesAmt |
| Management And General | $23,687 | ManagementAndGeneralAmt |
| Fundraising | $332 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,466 | TotalAmt |
| Program Services | $13,996 | ProgramServicesAmt |
| Management And General | $2,141 | ManagementAndGeneralAmt |
| Fundraising | $329 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,110 | TotalAmt |
| Program Services | $132,694 | ProgramServicesAmt |
| Management And General | $20,294 | ManagementAndGeneralAmt |
| Fundraising | $3,122 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,151 | TotalAmt |
| Program Services | $41,698 | ProgramServicesAmt |
| Management And General | $6,415 | ManagementAndGeneralAmt |
| Fundraising | $16,038 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,424 | TotalAmt |
| Program Services | $2,226 | ProgramServicesAmt |
| Management And General | $342 | ManagementAndGeneralAmt |
| Fundraising | $856 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,826 | TotalAmt |
| Program Services | $102,702 | ProgramServicesAmt |
| Management And General | $15,707 | ManagementAndGeneralAmt |
| Fundraising | $2,417 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,890 | TotalAmt |
| Program Services | $25,455 | ProgramServicesAmt |
| Management And General | $4,563 | ManagementAndGeneralAmt |
| Fundraising | $872 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Program expenses | $43,341 | $43,341 | |
| Special events | $8,499 | $8,499 | |
| Education expenses | $7,623 | $7,623 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,881,444 | TotalAmt |
| Program Services | $4,366,482 | ProgramServicesAmt |
| Management And General | $398,293 | ManagementAndGeneralAmt |
| Fundraising | $116,669 | 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 | $74,442 | BOYAmt |
| EOY | $20,140 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,865 | BOYAmt |
| EOY | $96,705 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,910 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,433 | BOYAmt |
| EOY | $41,138 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,161 | BOYAmt |
| EOY | $47,201 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,298,255 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,153,273 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,113,642 | BOYAmt |
| EOY | $2,144,982 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,288 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,007,663 | BOYAmt |
| EOY | $3,533,359 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,120,404 | BOYAmt |
| EOY | $5,883,525 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,044 | BOYAmt |
| EOY | $93,567 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,044 | BOYAmt |
| EOY | $93,567 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,664,951 | BOYAmt |
| EOY | $2,219,027 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,399,409 | BOYAmt |
| EOY | $3,570,931 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,064,360 | BOYAmt |
| EOY | $5,789,958 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,120,404 | BOYAmt |
| EOY | $5,883,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,138,001 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$79,684 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$56,717 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| 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 | $2,447,587 | BeginningYearBalanceAmt |
| Contributions | $69,188 | ContributionsAmt |
| Investment Earnings Or Losses | $88,367 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $22,679 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,582,463 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,317,898 | BeginningYearBalanceAmt |
| Contributions | $68,557 | ContributionsAmt |
| Investment Earnings Or Losses | $164,251 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $21,811 | GrantsOrScholarshipsAmt |
| Other Expenditures | $81,308 | OtherExpendituresAmt |
| End Year Balance | $2,447,587 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,801,835 | BeginningYearBalanceAmt |
| Contributions | $371,000 | ContributionsAmt |
| Investment Earnings Or Losses | $234,837 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $21,052 | GrantsOrScholarshipsAmt |
| Other Expenditures | $68,722 | OtherExpendituresAmt |
| End Year Balance | $2,317,898 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,938,455 | BeginningYearBalanceAmt |
| Contributions | $14,594 | ContributionsAmt |
| Investment Earnings Or Losses | -$63,635 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,179 | GrantsOrScholarshipsAmt |
| Other Expenditures | $79,400 | OtherExpendituresAmt |
| End Year Balance | $1,801,835 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,874,515 | BeginningYearBalanceAmt |
| Contributions | $91,848 | ContributionsAmt |
| Investment Earnings Or Losses | $55,897 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $8,073 | GrantsOrScholarshipsAmt |
| Other Expenditures | $75,732 | OtherExpendituresAmt |
| End Year Balance | $1,938,455 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $611,808 | OtherCostOrOtherBasisAmt |
| Book Value | $611,808 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,246,484 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,957,290 | DepreciationAmt |
| Book Value | $1,289,194 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $320,924 | OtherCostOrOtherBasisAmt |
| Depreciation | $193,910 | DepreciationAmt |
| Book Value | $127,014 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $119,039 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,073 | DepreciationAmt |
| Book Value | $116,966 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,144,982 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Beneficial interests in perpetual trusts | Desc |
| Book Value | $3,533,359 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,533,359 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,571,840 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$79,684 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$38,626 | OtherRevenueAmt |
| Revenue Not Reported | -$118,310 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,690,150 | RevenueSubtotalAmt |
| Other Revenues Not Included | $53,293 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $53,293 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,743,443 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,846,242 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $18,091 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $18,091 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,828,151 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $53,293 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $53,293 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,881,444 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The organization's endowment consists of multiple individual funds established for building expenditures, scholarships, library expenditures, President's salary (McGregor Fund), general school support, and a variety of other purposes. |
| Part XI, Line 2d - Other Adjustments: | Change in beneficial interests in trusts -56,717. Special event expenses 18,091. |
| Part XI, Line 4b - Other Adjustments: | Scholarships netted against tuition revenue 53,293. |
| Part XII, Line 2d - Other Adjustments: | Special event expenses 18,091. |
| Part XII, Line 4b - Other Adjustments: | Scholarships netted against tuition revenue 53,293. |
| Form 990, Schedule D, Part V, Lines 2a - 2c: | In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2018. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The college publishes a "Non Discrimination Statement" in its catalog which is available on the college's website. The organization currently enrolls students of racial minority groups with minority students making up the majority of students and publishes current demographic information on the college's website. This is consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(c). Going forward, the nondiscrimination policy will be published on the organization's homepage. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Scholarship Banquet | Event1Nm |
| Gross Receipts Event1 | $47,113 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $31,363 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $15,750 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $2,687 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $2,246 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $9,040 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,100 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $3,018 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $47,113 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $31,363 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $15,750 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $2,687 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $2,246 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $9,040 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,100 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,018 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,091 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$2,341 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hand and Dove Legacy Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Cristi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 821690924 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Non Cash Assistance | $3,180,432 | NonCashAssistanceAmt |
| Valuation Method Used | Net Asset Value (NAV) | ValuationMethodUsedDesc |
| Non Cash Assistance | Investments | NonCashAssistanceDesc |
| Purpose Of Grant | Operational support | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 130 | RecipientCnt |
| Cash Grant | $53,293 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The school awarded Christian Leadership scholarships to provide theological education to students in South Texas. The school also awarded ministerial scholarship to all certificate and undergraduate ministerial students, regardless of denomination affiliation. Scholarships were applied directly to tuition charges on the school's invoicing system and no cash changed hands. The school also granted funds to a controlled, related Foundation. The two organizations share accounting records and report their financials on a consolidated basis. | 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 (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Anthony Celelli | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $80,903 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $94 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,925 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $25,113 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $41,925 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $150,960 | 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 | Part I, Line 1a | 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. Anthony Celleli, the President and CEO met the qualifications for and received a ministerial housing allowance during the tax year. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Deanne Nanette Celelli | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of Anthony Celelli, President | RelationshipDescriptionTxt |
| Transaction | $58,379 | TransactionAmt |
| Transaction | Employee compensation and benefits | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | Transfer of investments | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2018-09-30 | DistributionDt |
| Fair Market Value Of Asset | $3,180,432 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | Net Asset Value (NAV) | MethodOfFMVDeterminationTxt |
| EIN | 821690924 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hand and Dove Legacy Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Cristi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501(c)(3) | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | Yes (1) | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 2e: | Person(s) Involved: All Christian Education Activities Corporation (CEAC) trustees serve as board representatives for the Hand and Dove Legacy Foundation. |
| Part II, Line 2e: | Explanation of Involvement: Per the Foundation's bylaws, the organization shall be managed by the Board of Trustees of the CEAC. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | Officers of the Board of Trustees shall be the chairperson, vice-chairperson, treasurer, and secretary. These officers along with the chairpersons of the standing board committees plus president of the school (ex-officio, non-voting) shall constitute the Executive Committee. The Executive Committee has authority to transact business during the recess of the Trustees in all matters where immediate decisions and actions are deemed necessary for the present welfare of the Corporation. The Committee may not elect or remove the President or amend the bylaws. |
| Form 990, Part VI, Section A, line 7a | Per the organization's constitution, the Baptist General Convention of Texas shall directly elect three of the trustees of Christian Education Activities Corporation. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent CPA firm and reviewed by the President and Vice President/CFO before it is provided to the board members for review before filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The organization requires all officers and board members to annually complete and sign a conflict of interest statement. If a potential conflict of interest exists, the President meets with the board members and discusses the potential transaction. If a conflict of interest is determined to exist, there is a two-step process. First, the conflict is acknowledged. Second, the person who has the conflict of interest is excused from the decision-making process and the independent board members vote on the decision. |
| Form 990, Part VI, Section B, line 15 | 15a - The independent members of the executive committee of the board of directors set the President's compensation annually after comparing it to other ABHE institutions' comparability data. The independent members of the executive committee document the approved compensation in the committee minutes. 15b - The President sets the salary for other officers and key employees, and comparability data is used. The approval process is documented. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part VII and Schedule J, Part II: | Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990, Part X, Lines 27 - 29: | In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2019. The 2018 Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $2,219,027 Line 28 - Net assets with donor restrictions 3,570,931 __________ Total net assets $5,789,958 |
| Form 990, Part XI, line 9: | Change in beneficial interests in trusts -56,717. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hand and Dove Legacy Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1Txt |
| City | Corpus Cristi | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78412 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821690924 | EIN |
| Primary Activities | Support Christian Education Activities Corp | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Christian Education Activities Corp | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | 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 | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hand and Dove Legacy Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $3,180,432 | InvolvedAmt |
| Method Of Amount Determination | Net Asset Value (NAV) | MethodOfAmountDeterminationTxt |
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