CHRISTIAN EDUCATION ACTIVITIES CORP: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN EDUCATION ACTIVITIES CORP (EIN 23-7367217)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-02-15
- IRS object ID
- 201840469349300744
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-15T10:45:33-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | 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 | 2016-07-01 | 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 | 2018-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Francis K Brown II | PreparerPersonNm |
| PTIN | P00465640 | PTIN |
| Phone | 7195286225 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.240.105.108 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-02-15 | IPDt |
| IP Tm | 09:45:16 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 40D8E578998C630A575E14F9C1D0AFD01746A6CA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 72271F980C62DA7DA9CDBA9A25BC3C3C4DA140C0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Texas School of Christian | BusinessNameLine1Txt |
| Business Name Line2 | Studies | BusinessNameLine2Txt |
| 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 | $1,756,713 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.stscs.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Equip educationally underserved followers of Christ to change the world through service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $502,504 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,001,383 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $142,961 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $123,179 | CYProgramServiceRevenueAmt |
| PY Investment Income | $265,214 | PYInvestmentIncomeAmt |
| CY Investment Income | $277,416 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,279 | PYOtherRevenueAmt |
| CY Other Revenue | $67,784 | CYOtherRevenueAmt |
| PY Total Revenue | $958,958 | PYTotalRevenueAmt |
| CY Total Revenue | $1,469,762 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $51,466 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $53,008 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $756,013 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $782,151 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $85,216 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $397,390 | PYOtherExpensesAmt |
| CY Other Expenses | $423,700 | CYOtherExpensesAmt |
| PY Total Expenses | $1,204,869 | PYTotalExpensesAmt |
| CY Total Expenses | $1,258,859 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$245,911 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $210,903 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,721,743 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,324,089 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $38,414 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,684 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,683,329 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,292,405 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Christian Education Activities Corporation of South Texas is an educational institution teaching bachelor level & graduate level college courses, diploma level non-credit courses and short term seminars & workshops. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $832,086 | ExpenseAmt |
| Grant | $53,008 | GrantAmt |
| Revenue | $135,341 | RevenueAmt |
| Desc | The South Texas School of Christian Studies (SCS) is a Baptist college that exists to equip educationally under-served followers of Christ for service in the church and community. SCS offers two programs: the Certificate in Ministry and the Diploma in Ministry Studies. The 19-credit hour Certificate in Ministry provides entry-level preparation courses for ministry service. This program demonstrates the intent of the mission of SCS by offering Bible and theology courses to better equip followers of Christ for ministry. The Diploma in Ministry Studies is a two-year program that addresses the formation of the Christ follower through biblical, theological, and professional studies. See Schedule O for continuation. | Desc |
| Total Program Service Expenses | $832,086 | 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 | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 189 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 31 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | 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 | 0 | 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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Anthony Celelli | ||||||
| President | 40.00 | Yes (X) | Yes (X) | $73,899 | $0 | $54,718 |
| Julio Guarneri | ||||||
| Board Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Andrew Miller | ||||||
| Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Debbie Isaacs | ||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Arnold Moreno | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Linn Self | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kevin Pagan | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Greg Garbe | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Don Leavell | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeanette Gordon | ||||||
| Board Member (part year) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lois Ann Stephenson | ||||||
| Board Member (part year) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Derrick Reaves | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Bennye Jane Arnold | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Juan Vega | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Richard Ingraham | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Troy Riggs | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jim Naismith | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lee Rusty Waller | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Casanova | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Karlene Lyn | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Anson Nash | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Albert Reyes | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Kevin Wood | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Chris Stapper | ||||||
| Vice President/CFO | 40.00 | Yes (X) | $70,000 | $0 | $15,939 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $143,899 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $70,657 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $35,513 | FundraisingAmt |
| All Other Contributions | $965,870 | AllOtherContributionsAmt |
| Total Contributions | $1,001,383 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition & fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $123,179 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $123,179 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $123,179 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $265,481 | TotalRevenueColumnAmt |
| Exclusion | $265,481 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $71,404 | 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 | $71,404 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,404 | TotalRevenueColumnAmt |
| Exclusion | $71,404 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $281,544 | SecuritiesAmt |
| Other | $415 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $270,024 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,520 | SecuritiesAmt |
| Other | $415 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,935 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,935 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $13,080 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $35,513 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $16,927 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,847 | TotalRevenueColumnAmt |
| Exclusion | -$3,847 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $227 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $227 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $227 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,469,762 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $135,341 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $333,038 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,008 | TotalAmt |
| Program Services | $53,008 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,814 | TotalAmt |
| Program Services | $182,724 | ProgramServicesAmt |
| Management And General | $102,163 | ManagementAndGeneralAmt |
| Fundraising | $29,927 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,338 | TotalAmt |
| Program Services | $33,203 | ProgramServicesAmt |
| Management And General | $16,601 | ManagementAndGeneralAmt |
| Fundraising | $5,534 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,242 | TotalAmt |
| Program Services | $178,044 | ProgramServicesAmt |
| Management And General | $80,773 | ManagementAndGeneralAmt |
| Fundraising | $21,425 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,330 | TotalAmt |
| Program Services | $24,501 | ProgramServicesAmt |
| Management And General | $12,392 | ManagementAndGeneralAmt |
| Fundraising | $3,437 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,846 | TotalAmt |
| Program Services | $30,283 | ProgramServicesAmt |
| Management And General | $15,317 | ManagementAndGeneralAmt |
| Fundraising | $4,246 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,581 | TotalAmt |
| Program Services | $25,243 | ProgramServicesAmt |
| Management And General | $12,759 | ManagementAndGeneralAmt |
| Fundraising | $3,579 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,450 | TotalAmt |
| Management And General | $8,070 | ManagementAndGeneralAmt |
| Fundraising | $5,380 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,768 | TotalAmt |
| Management And General | $32,768 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,168 | TotalAmt |
| Management And General | $2,165 | ManagementAndGeneralAmt |
| Fundraising | $3 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,434 | TotalAmt |
| Program Services | $12,707 | ProgramServicesAmt |
| Management And General | $14,506 | ManagementAndGeneralAmt |
| Fundraising | $221 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,328 | TotalAmt |
| Program Services | $8,778 | ProgramServicesAmt |
| Management And General | $1,343 | ManagementAndGeneralAmt |
| Fundraising | $207 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,123 | TotalAmt |
| Program Services | $74,905 | ProgramServicesAmt |
| Management And General | $11,456 | ManagementAndGeneralAmt |
| Fundraising | $1,762 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,682 | TotalAmt |
| Program Services | $13,521 | ProgramServicesAmt |
| Management And General | $5,528 | ManagementAndGeneralAmt |
| Fundraising | $3,633 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,859 | TotalAmt |
| Program Services | $5,108 | ProgramServicesAmt |
| Management And General | $786 | ManagementAndGeneralAmt |
| Fundraising | $1,965 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,856 | TotalAmt |
| Program Services | $124,828 | ProgramServicesAmt |
| Management And General | $19,091 | ManagementAndGeneralAmt |
| Fundraising | $2,937 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,748 | TotalAmt |
| Program Services | $35,949 | ProgramServicesAmt |
| Management And General | $5,839 | ManagementAndGeneralAmt |
| Fundraising | $960 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Program expenses | $17,210 | $17,210 |
| Special event expenses | $9,941 | $9,941 |
| Education expenses | $2,133 | $2,133 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,258,859 | TotalAmt |
| Program Services | $832,086 | ProgramServicesAmt |
| Management And General | $341,557 | ManagementAndGeneralAmt |
| Fundraising | $85,216 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,566 | BOYAmt |
| EOY | $2,791 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,899 | BOYAmt |
| EOY | $153,399 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,977 | BOYAmt |
| EOY | $32,060 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,152 | BOYAmt |
| EOY | $35,202 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,970 | BOYAmt |
| EOY | $22,037 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,158,975 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,935,030 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,359,680 | BOYAmt |
| EOY | $2,223,945 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,068 | BOYAmt |
| EOY | $80,069 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,930,431 | BOYAmt |
| EOY | $5,774,586 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,721,743 | BOYAmt |
| EOY | $8,324,089 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,497 | BOYAmt |
| EOY | $31,684 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,917 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,414 | BOYAmt |
| EOY | $31,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,373,587 | BOYAmt |
| EOY | $2,145,696 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $859,171 | BOYAmt |
| EOY | $1,010,963 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,450,571 | BOYAmt |
| EOY | $5,135,746 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,683,329 | BOYAmt |
| EOY | $8,292,405 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,721,743 | BOYAmt |
| EOY | $8,324,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $210,903 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $130,081 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $268,092 | 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) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,385,514 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,151,441 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,144,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $502,504 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,001,383 | CurrentTaxYearAmt |
| Total | $6,185,072 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,385,514 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,151,441 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,144,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $502,504 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,001,383 | CurrentTaxYearAmt |
| Total | $6,185,072 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,009,924 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,175,148 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $217,795 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $174,563 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $282,376 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $328,111 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $336,885 | CurrentTaxYearAmt |
| Total | $1,339,730 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,440 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,680 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,850 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,307 | CurrentTaxYearAmt |
| Total | $33,002 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,557,804 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $514,009 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.42010 | PublicSupportCY170Pct |
| Public Support PY170 | 0.44340 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Special Events - 2012 Amount: $ 2,440. 2013 Amount: $ 11,680. 2014 Amount: $ 1,725. 2015 Amount: $ 3,850. 2016 Amount: $ 13,080. Other Income - 2016 Amount: $ 227. |
| Schedule A, Part II | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. |
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 | $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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,464,515 | BeginningYearBalanceAmt |
| Contributions | $164,104 | ContributionsAmt |
| Investment Earnings Or Losses | $752,339 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $59,578 | GrantsOrScholarshipsAmt |
| Other Expenditures | $70,580 | OtherExpendituresAmt |
| End Year Balance | $4,250,800 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,221,129 | BeginningYearBalanceAmt |
| Contributions | $117,891 | ContributionsAmt |
| Investment Earnings Or Losses | $293,442 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $66,860 | GrantsOrScholarshipsAmt |
| Other Expenditures | $101,087 | OtherExpendituresAmt |
| End Year Balance | $3,464,515 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.71030 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.28970 | TermEndowmentBalanceEOYPct |
| 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 | $743,613 | OtherCostOrOtherBasisAmt |
| Book Value | $743,613 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,046,756 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,727,149 | DepreciationAmt |
| Book Value | $1,319,607 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $274,067 | OtherCostOrOtherBasisAmt |
| Depreciation | $207,881 | DepreciationAmt |
| Book Value | $66,186 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $94,539 | OtherCostOrOtherBasisAmt |
| Book Value | $94,539 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,223,945 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Beneficial interests in perpetual trusts | $3,456,688 |
| Assets held for endowment fund | $2,317,898 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,774,586 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,831,854 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $130,081 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $285,019 | OtherRevenueAmt |
| Revenue Not Reported | $415,100 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,416,754 | RevenueSubtotalAmt |
| Other Revenues Not Included | $53,008 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $53,008 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,469,762 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,222,778 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,927 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,927 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,205,851 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $53,008 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $53,008 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,258,859 | 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 X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2017, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. |
| Part XI, Line 2d - Other Adjustments: | Change in beneficial interests in trusts 268,092. Special event expenses 16,927. |
| Part XI, Line 4b - Other Adjustments: | Scholarships & grants included in audit revenue 53,008. |
| Part XII, Line 2d - Other Adjustments: | Special event expenses 16,927. |
| Part XII, Line 4b - Other Adjustments: | Scholarships & grants 53,008. |
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 | Credit for courses and education activities is granted from an affiliated university which publishes a "Non Discrimination Statement" in its catalogs and brochures. Our program is through the affliliated university, and we abide by the non-discriminatory policies of the affiliated university. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Scholarship Banquet | Event1Nm |
| Gross Receipts Event1 | $48,593 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $35,513 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $13,080 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,027 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $2,379 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $10,530 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,618 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,373 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $48,593 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $35,513 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $13,080 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,027 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $2,379 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $10,530 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,618 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,373 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $16,927 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$3,847 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 190 | RecipientCnt |
| Cash Grant | $53,008 | 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, who were not eligible to participate in the Baptist General Convention of Texas ministerial tuition assistance program. Scholarships were applied directly to tuition charges on the school's invoicing system. | 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 | $55,338 | TransactionAmt |
| Transaction | Employee compensation and benefits | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a, Program service description, continued: | Lay leaders and support leaders can use the Diploma in Ministry Studies to serve the Lord in their local congregations. Also, bi-vocational ministers can use this course of study to expand their ministry opportunities. Finally, SCS partners with Hardin-Simmons University to deliver two undergraduate and three graduate degree programs for the preparation of church and community leaders. These programs provide more intensive study in Bible, theology, ministry, and church leadership in order to provide the tools necessary to fully prepare a follower of Christ for service in their church and community. |
| 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 VI, Line 14 | A written document retention and destruction policy will be implemented by 6/30/2018. |
| Form 990, Part XI, line 9: | Change in beneficial interests in trusts 268,092. |
Comments