BLUE MOUNTAIN CHRISTIAN UNIVERSITY: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: BLUE MOUNTAIN CHRISTIAN UNIVERSITY (EIN 64-0325640)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-05-15
IRS object ID: 201921359349304727
Schema version: 2017v2.3
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-15T11:05:55-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640935759	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LINDSEY DAVIS & ASSOCIATES CPAS PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 146	AddressLine1Txt
City	RIPLEY	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	386630146	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640325640	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BLUE MOUNTAIN COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BLUE	BusinessNameControlTxt
Phone	6626854771	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 160	AddressLine1Txt
City	BLUE MOUNTAIN	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38610	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVE ROBBINS	PersonNm
Person Title	CHIEF FINANCIAL OFF.	PersonTitleTxt
Phone	6626854771	PhoneNum
Signature	2019-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEPHANIE CLIFTON	PreparerPersonNm
PTIN	P01341617	PTIN
Phone	6628373295	PhoneNum
Preparation	2019-05-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	208.93.87.212	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-05-15	IPDt
IP Tm	11:05:55	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	654B98AE2F04B60170CB228AC8BD40EB35C2D988	AtSubmissionCreationDeviceId
At Submission Filing Device Id	654B98AE2F04B60170CB228AC8BD40EB35C2D988	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR BARBARA CHILDERS MCMILLIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 160	AddressLine1Txt
City	BLUE MOUNTAIN	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38610	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,487,681	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BMC.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1873	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	18	VotingMembersIndependentCnt
Total Employee	276	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$4,203,355	PYContributionsGrantsAmt
CY Contributions Grants	$3,933,492	CYContributionsGrantsAmt
PY Program Service Revenue	$7,999,897	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,496,833	CYProgramServiceRevenueAmt
PY Investment Income	$730,282	PYInvestmentIncomeAmt
CY Investment Income	$1,374,509	CYInvestmentIncomeAmt
PY Other Revenue	$284,445	PYOtherRevenueAmt
CY Other Revenue	$682,847	CYOtherRevenueAmt
PY Total Revenue	$13,217,979	PYTotalRevenueAmt
CY Total Revenue	$15,487,681	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,209,595	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,377,132	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$80,280	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,309,199	PYOtherExpensesAmt
CY Other Expenses	$8,684,382	CYOtherExpensesAmt
PY Total Expenses	$12,518,794	PYTotalExpensesAmt
CY Total Expenses	$14,061,514	CYTotalExpensesAmt
PY Revenues Less Expenses	$699,185	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,426,167	CYRevenuesLessExpensesAmt
Total Assets BOY	$31,258,268	TotalAssetsBOYAmt
Total Assets EOY	$35,077,560	TotalAssetsEOYAmt
Total Liabilities BOY	$5,626,693	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,016,818	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,631,575	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$27,060,742	NetAssetsOrFundBalancesEOYAmt
Mission	TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$10,662,925	ExpenseAmt
Revenue	$9,496,833	RevenueAmt
Desc	THE NUMBER OF STUDENTS SERVED THIS FISCAL YEAR WAS 688	Desc
Total Program Service Expenses	$10,662,925	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	52	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	276	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	18	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	Yes (true)	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOYCE PETERS	PersonNm
Phone	6626854771	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 160	AddressLine1Txt
City	BLUE MOUNTAIN	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38610	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Average Hours Per WeekAverageHoursPerWeekRt
BOB GLOVER
TRUSTEE	Yes (X)	$0	$0	$0
MRS LINDA GHOLSTON
VICE CHAIR	Yes (X)	$0	$0	$0	Yes (X)
DR CHARLES FOWLER
TRUSTEE	Yes (X)	$0	$0	$0	Yes (X)
MR TOMMY TAPP
CHAIR	Yes (X)	$0	$0	$0	Yes (X)
CHUCK COOPER
TRUSTEE	Yes (X)	$0	$0	$0
MRS MARIE COX MCALPIN
TRUSTEE	Yes (X)	$0	$0	$0
DR THAD MOORE
TRUSTEE	Yes (X)	$0	$0	$0
MR MIKE STATEN
TRUSTEE	Yes (X)	$0	$0	$0
DR DAVID HAMILTON
TRUSTEE	Yes (X)	$0	$0	$0
MR JEFF COX
TRUSTEE	Yes (X)	$0	$0	$0
DR E MAC HUDDLESTON
TRUSTEE	Yes (X)	$0	$0	$0
MRS CHARLOTTE BRYANT MADISON
TRUSTEE	Yes (X)	$0	$0	$0
MRS VANITA BILLINGSLEY
TRUSTEE	Yes (X)	$0	$0	$0
MRS JOY HURT HILL
TRUSTEE	Yes (X)	$0	$0	$0
MRS JUDITH SWANBERG
TRUSTEE	Yes (X)	$0	$0	$0
THE REVERAND JAMES LEWIS
SECRETARY	Yes (X)	$0	$0	$0
DR TOMMY VINSON
TRUSTEE	Yes (X)	$0	$0	$0
GREG PIRKLE
MEMBER AT LA	Yes (X)	$0	$0	$0
DR BARBARA CHILDERS MCMILLIN
EX-OFFICIO		$165,000	$0	$28,801	Yes (X)	40.00
STEVE ROBBINS
CHIEF FINANC		$75,235	$0	$3,929	Yes (X)	40.00

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$240,235	TotalReportableCompFromOrgAmt
Total Other Compensation	$32,730	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MMI DINING SYSTEMS
1000 RED FERN PLACE	FLOWOOD	MS	392328879	FOOD SERVICE	$877,471
NATIONAL MANAGEMENT RESOURCES CORP
P O BOX 1244	LA GRANGE	GA	30241	CLEANING/MAINT.	$447,491
ROSE OFFICE SYSTEMS
PO BOX 608	SAGINAW	AL	35137	DORM CONST.	$226,482
SYNERGY
P O BOX 1244	LA GRANGE	GA	30241	CAMPUS SECURITY	$111,790
EASTBAY
P O BOX 1328	WAUSAU	WI	54402	ATHLETIC EQUIP	$102,587

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$3,933,492	AllOtherContributionsAmt
Total Contributions	$3,933,492	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TUITION & FEES	$7,019,205	$7,019,205
AUXILIARY ENTERPRISES	$2,232,305	$2,232,305
FUNDRAISER TICKETS	$245,323	$245,323

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,496,833	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,374,159	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,374,159	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$350	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$350	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$350	TotalRevenueColumnAmt
Related Or Exempt Func Income	$350	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Total Revenue Column	$682,847	TotalRevenueColumnAmt
Related Or Exempt Func Income	$682,847	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$682,847	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,487,681	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,554,189	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,460,088	TotalAmt
Program Services	$3,573,247	ProgramServicesAmt
Management And General	$886,841	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$279,285	TotalAmt
Program Services	$218,779	ProgramServicesAmt
Management And General	$60,506	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$319,107	TotalAmt
Program Services	$249,598	ProgramServicesAmt
Management And General	$69,509	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$318,652	TotalAmt
Program Services	$255,975	ProgramServicesAmt
Management And General	$62,677	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$43,757	TotalAmt
Management And General	$43,757	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$35,869	TotalAmt
Program Services	$28,913	ProgramServicesAmt
Management And General	$6,956	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$79,481	TotalAmt
Program Services	$27,877	ProgramServicesAmt
Management And General	$51,604	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$252,022	TotalAmt
Program Services	$24,023	ProgramServicesAmt
Management And General	$227,999	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$412,794	TotalAmt
Program Services	$61,456	ProgramServicesAmt
Management And General	$351,338	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$396,821	TotalAmt
Program Services	$374,572	ProgramServicesAmt
Management And General	$22,249	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$241,646	TotalAmt
Management And General	$241,646	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$529,362	TotalAmt
Program Services	$529,362	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$157,048	TotalAmt
Program Services	$64,724	ProgramServicesAmt
Management And General	$92,324	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SCHOLARSHIPS	$3,260,858	$3,260,858
AUXILIARY ENTERPRISES	$965,351	$963,370	$1,981
EQUIPMENT RENTAL/MAINTENA	$866,811	$135,743	$731,068
MISCELLANEOUS	$289,108	$110,815	$178,293

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,153,454	TotalAmt
Program Services	$783,613	ProgramServicesAmt
Management And General	$289,561	ManagementAndGeneralAmt
Fundraising	$80,280	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,061,514	TotalAmt
Program Services	$10,662,925	ProgramServicesAmt
Management And General	$3,318,309	ManagementAndGeneralAmt
Fundraising	$80,280	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,185,705	BOYAmt
EOY	$1,958,933	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$650,956	BOYAmt
EOY	$914,205	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$416,789	BOYAmt
EOY	$841,590	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$433,279	BOYAmt
EOY	$496,694	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$154,691	BOYAmt
EOY	$125,978	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,206	BOYAmt
EOY	$1,206	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,837,995	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,331,604	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,933,064	BOYAmt
EOY	$13,506,391	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$13,982,578	BOYAmt
EOY	$14,802,563	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,500,000	BOYAmt
EOY	$2,430,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,258,268	BOYAmt
EOY	$35,077,560	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$313,243	BOYAmt
EOY	$789,544	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,726,654	BOYAmt
EOY	$4,581,452	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,586,796	BOYAmt
EOY	$2,645,822	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,626,693	BOYAmt
EOY	$8,016,818	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,202,073	BOYAmt
EOY	$8,504,405	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$823,867	BOYAmt
EOY	$1,102,853	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,605,635	BOYAmt
EOY	$17,453,484	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,631,575	BOYAmt
EOY	$27,060,742	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$31,258,268	BOYAmt
EOY	$35,077,560	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,426,167	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$3,000	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$15,605,635	BeginningYearBalanceAmt
Contributions	$1,201,669	ContributionsAmt
Investment Earnings Or Losses	$714,461	InvestmentEarningsOrLossesAmt
Other Expenditures	$68,281	OtherExpendituresAmt
End Year Balance	$17,453,484	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$13,885,663	BeginningYearBalanceAmt
Contributions	$1,817,776	ContributionsAmt
Investment Earnings Or Losses	$23,284	InvestmentEarningsOrLossesAmt
Other Expenditures	$121,088	OtherExpendituresAmt
End Year Balance	$15,605,635	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$13,232,193	BeginningYearBalanceAmt
Contributions	$583,312	ContributionsAmt
Investment Earnings Or Losses	$105,768	InvestmentEarningsOrLossesAmt
Other Expenditures	$35,610	OtherExpendituresAmt
End Year Balance	$13,885,663	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$13,290,269	BeginningYearBalanceAmt
Contributions	$346,920	ContributionsAmt
Investment Earnings Or Losses	-$331,073	InvestmentEarningsOrLossesAmt
Other Expenditures	$73,923	OtherExpendituresAmt
End Year Balance	$13,232,193	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$12,456,613	BeginningYearBalanceAmt
Contributions	$98,032	ContributionsAmt
Investment Earnings Or Losses	$835,247	InvestmentEarningsOrLossesAmt
Other Expenditures	$99,623	OtherExpendituresAmt
End Year Balance	$13,290,269	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$67,614	OtherCostOrOtherBasisAmt
Book Value	$67,614	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,410,246	OtherCostOrOtherBasisAmt
Depreciation	$3,637,864	DepreciationAmt
Book Value	$11,772,382	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,360,135	OtherCostOrOtherBasisAmt
Depreciation	$4,693,740	DepreciationAmt
Book Value	$1,666,395	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,506,391	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	ADVANCES RECEIVABLE	Desc
Book Value	$2,430,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,430,000	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ADVANCES PAYABLE	$2,430,000
LEASE PAYABLE	$167,786
ADVANCE PAYMENT BY STUDENTS	$48,036

Field	Value	IRS element (for citing)
Total Liability	$2,645,822	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$15,487,681	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$15,487,681	RevenueSubtotalAmt
Total Revenue Per Form990	$15,487,681	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$14,061,514	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$14,061,514	ExpensesSubtotalAmt
Total Expenses Per Form990	$14,061,514	TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, LINE 3	BOTH THE STUDENT HANDBOOK AND THE WEBSITE OF BLUE MOUNTAIN COLLEGE STATES THAT BLUE MOUNTAIN COLLEGE DOES NOT ILLEGALLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORGIN, AGE, SEX, DISABILITY, OR MILITARY SERVICE IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC AND OTHER COLLEGE-ADMINISTRATIVE PROGRAMS OR EMPLOYMENT.
SCHEDULE E, LINE 6	BLUE MOUNTAIN COLLEGE RECEIVES FEDERAL FINANCIAL AID FROM THE DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	false	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DR BARBARA CHILDERS MCMILLIN	PersonNm
Title	EX-OFFICIO	TitleTxt
Base Compensation Filing Org	$165,000	BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org	$28,801	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$193,801	TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 9	BOB GLOVER 305 EAST JEFFERSON STREET RIPLEY, MS 38663-2012 MRS. LINDA GHOLSTON 127 GHOLSTON DRIVE BALDWYN, MS 38824 DR. CHARLES FOWLER 9450 POPLAR AVENUE GERMANTOWN, TN 38139 MR. TOMMY TAPP 1405 HIGHLAND CIRCLE AMORY, MS 38821 CHUCK COOPER 129 WEST BANKHEAD STREET NEW ALBANY, MS 38652 MRS. MARIE COX MCALPIN 275 HEBRON HILLS DRIVE BRANDON, MS 39042 DR. THAD MOORE PO BOX 63 STURGIS, MS 39769 MR. MIKE STATEN 410 EAST BANKHEAD STREET NEW ALBANY, MS 38652 DR. DAVID HAMILTON 328 WEST OXFORD STREET PONTOTOC, MS 38863 MR. JEFF COX 2418 LAURELWOOD LANE TUPELO, MS 38801 DR. E. MAC HUDDLESTON PO BOX 300 PONTOTOC, MS 38863 MRS. CHARLOTTE BRYANT MADISON 114 WATERCHASE DRIVE HUNTSVILLE, AL 35806 MRS. VANITA BILLINGSLEY 528 ROAD 1948 TUPELO, MS 38804 MRS. JOY HURT HILL 1005 COUNTY ROAD 363 NEW ALBANY, MS 38652 MRS. JUDITH SWANBERG 6 ASHTON COURT LAUREL, MS 39440 THE REVERAND JAMES LEWIS 4833 HENRY DRIVE SOUTHAVEN, MS 38672 DR. TOMMY VINSON 1334 EAST RAIN LAKE LANE COLLIERVILLE, TN 38107 GREG PIRKLE 4216 RIDGEMONT DRIVE BELDEN, MS 38826
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS PRESENTED TO AN EXECUTIVE COMMITTEE OF THE BOARD DURING THE BOARD MEETING ALONG WITH THE AUDITED FINANCIAL STATEMENTS. THE EXECUTIVE COMMITTEE REVIEWED THE FORM 990. THE GOVERNING BOARD THEN APPROVED THE FORM 990 BASED ON THE EXECUTIVE COMMITTEE'S RECOMMENDATION.
FORM 990, PAGE 6, PART VI, LINE 12C	EACH YEAR EVERY BOARD MEMBER SIGNS A STATEMENT WHICH REQUIRES THEM TO DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. ALSO, THE PRESIDENT REVIEWS ISSUES OF POTENTIAL VIOLATIONS OF CONFLICTS OF INTEREST AND DISCUSSES THEM WITH THE EXECUTIVE COMMITTEE. THE ISSUES ARE IDENTIFIED AND ADDRESSED BY THE PRESIDENT AND EXECUTIVE BOARD. THE TRUSTEE THAT HAS A CONFLICT OF INTEREST THEN EXCUSES THEMSELVES FROM THE SITUATION WHEN IT ARISES.
FORM 990, PAGE 6, PART VI, LINE 19	THE FORM 990 IS AVAILABLE FOR INSPECTION IN THE OFFICE OF BUSINESS AFFAIRS. A COPY IS AVAILABLE UPON REQUEST FOR A MINIMAL FEE (COST OF REPRODUCTION AND POSTAGE).
FORM 990, PART XI, LINE 9	DECREASE IN LOAN RECEIVABLE 3,000