CROWN COLLEGE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CROWN COLLEGE (EIN 62-1504678)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-04-17
- IRS object ID
- 201841089349300119
- 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 F
- Schedule I
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-04-17T00:00:00-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 620647474 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACKBURN CHILDERS & STEAGALL PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801B SUNSET DRIVE | AddressLine1Txt |
| City | JOHNSON CITY | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 376043033 | 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 | 621504678 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWN COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CROW | BusinessNameControlTxt |
| Phone | 8659388186 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2307 WEST BEAVER CREEK DRIVE | AddressLine1Txt |
| City | POWELL | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37849 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GAYLE WASHINGTON | PersonNm |
| Person Title | VICE CHAIRMAN/SECRETARY | PersonTitleTxt |
| Phone | 8659388186 | PhoneNum |
| Signature | 2018-04-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS S GREER | PreparerPersonNm |
| PTIN | P00067526 | PTIN |
| Phone | 4232824511 | PhoneNum |
| Preparation | 2018-04-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.38.29.242 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-04-13 | IPDt |
| IP Tm | 13:31:35 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 1086C511314BED2342A7C788A18FBE6D45C6826F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GAYLE WASHINGTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2307 WEST BEAVER CREEK DRIVE | AddressLine1Txt |
| City | POWELL | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37849 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,765,986 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THECROWNCOLLEGE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE CROWN COLLEGE OF THE BIBLE IS TO TRAIN MEN AND WOMEN TO FOLLOW THE LORD JESUS CHRIST AND TO EQUIP THEM TO FULFIL HIS PURPOSE BY PROVIDING EDUCATION IN WHICH CHRIST IS PREEMINENT, AND WHERE THE HIGHEST ACADEMICS ARE UNITED WITH MINISTRY APPLICATION FOR THE SOLE PURPOSE OF GLORIFYING THE LORD JESUS CHRIST. THE MISSION CONTINUES AS GRADUATES OF THE CROWN COLLEGE OF THE BIBLE TRAIN OTHERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 114 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,388,890 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,365,078 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,321,091 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,400,479 | CYProgramServiceRevenueAmt |
| PY Investment Income | $92,747 | PYInvestmentIncomeAmt |
| CY Investment Income | $429 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,802,728 | PYTotalRevenueAmt |
| CY Total Revenue | $7,765,986 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $666,923 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $699,225 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,571,586 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,769,524 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $30,830 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,323,938 | PYOtherExpensesAmt |
| CY Other Expenses | $3,713,147 | CYOtherExpensesAmt |
| PY Total Expenses | $6,562,447 | PYTotalExpensesAmt |
| CY Total Expenses | $7,181,896 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $240,281 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $584,090 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,493,797 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,739,360 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,840,539 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,093,397 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,653,258 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,645,963 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATION OF COLLEGE FOR UNDERGRADUATE AND GRADUATE LEVELS IN VARIOUS LEVELS OF RELIGION AND EDUCATIONAL INTERESTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,733,454 | ExpenseAmt |
| Grant | $699,225 | GrantAmt |
| Revenue | $5,400,479 | RevenueAmt |
| Desc | OPERATION OF COLLEGE FOR UNDERGRADUATE AND GRADUATE LEVELS IN VARIOUS LEVELS OF RELIGION AND EDUCATIONAL INTERESTS. | Desc |
| Total Program Service Expenses | $5,733,454 | 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 | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 614 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 114 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | UK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GAYLE WASHINGTON | PersonNm |
| Phone | 8659388186 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2307 WEST BEAVER CREEK DRIVE | AddressLine1Txt |
| City | POWELL | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37849 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOHN FSTANCIL | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GAYLE WASHINGTON | ||||||
| VICE CHAIRMAN/SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AARON BOESE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROGER GREEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED HIBBARD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JODY JENKINS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES KEEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT PAINTER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUZANNE RAPER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES RAY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT SULLIVAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLARENCE G SEXTON | ||||||
| PRESIDENT/CEO | 40.00 | Yes (X) | Yes (X) | $50,000 | $0 | $0 |
| TIMOTHY L TOMLINSON | ||||||
| VP OF ADMINISTRATION | 40.00 | Yes (X) | $77,918 | $0 | $23,077 | |
| CHARLES R PRESCOTT | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $100,390 | $0 | $7,632 | |
| LOYD K EWING | ||||||
| ACADEMIC DEAN; CHIEF ACADEMIC OFFICER | 40.00 | Yes (X) | $33,000 | $0 | $11,077 | |
| M SHANNON SEXTON | ||||||
| VP OF OPERATIONS | 40.00 | Yes (X) | $87,444 | $0 | $11,077 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $348,752 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $52,863 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | |||||
| 303 GLENROSE AVENUE | NASHVILLE | TN | 37210 | CAFETERIA SERVICE | $715,075 |
| CHRISTOPOULOS & KENNEDY CONSTRUCTION | |||||
| P O BOX 53502 | KNOXVILLE | TN | 37950 | CONSTRUCTION SERVICE | $294,751 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $67,206 | RelatedOrganizationsAmt |
| All Other Contributions | $2,297,872 | AllOtherContributionsAmt |
| Noncash Contributions | $70,000 | NoncashContributionsAmt |
| Total Contributions | $2,365,078 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $3,373,612 | $3,373,612 |
| AUXILIARY ENTERPRISES | 611710 | $1,364,851 | $1,364,851 |
| OTHER INCOME | 611710 | $443,911 | $443,911 |
| COLLEGE BOOKSTORE SALE | 611710 | $218,105 | $218,105 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,400,479 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $429 | TotalRevenueColumnAmt |
| Exclusion | $429 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,765,986 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,400,479 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $429 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $699,225 | TotalAmt |
| Program Services | $699,225 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $410,300 | TotalAmt |
| Program Services | $102,575 | ProgramServicesAmt |
| Management And General | $306,699 | ManagementAndGeneralAmt |
| Fundraising | $1,026 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,939,975 | TotalAmt |
| Program Services | $1,639,700 | ProgramServicesAmt |
| Management And General | $295,425 | ManagementAndGeneralAmt |
| Fundraising | $4,850 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,381 | TotalAmt |
| Program Services | $228,467 | ProgramServicesAmt |
| Management And General | $48,220 | ManagementAndGeneralAmt |
| Fundraising | $694 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,868 | TotalAmt |
| Program Services | $106,401 | ProgramServicesAmt |
| Management And General | $35,112 | ManagementAndGeneralAmt |
| Fundraising | $355 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $629,684 | TotalAmt |
| Program Services | $629,684 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,286 | TotalAmt |
| Program Services | $46,286 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,401 | TotalAmt |
| Program Services | $84,301 | ProgramServicesAmt |
| Management And General | $27,538 | ManagementAndGeneralAmt |
| Fundraising | $562 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,338 | TotalAmt |
| Program Services | $50,236 | ProgramServicesAmt |
| Management And General | $41,102 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $545,928 | TotalAmt |
| Program Services | $436,742 | ProgramServicesAmt |
| Management And General | $109,186 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,787 | TotalAmt |
| Program Services | $68,762 | ProgramServicesAmt |
| Management And General | $37,025 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,855 | TotalAmt |
| Program Services | $173,855 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,124 | TotalAmt |
| Program Services | $272,099 | ProgramServicesAmt |
| Management And General | $68,025 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,450 | TotalAmt |
| Program Services | $226,470 | ProgramServicesAmt |
| Management And General | $150,980 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,658 | TotalAmt |
| Program Services | $13,595 | ProgramServicesAmt |
| Management And General | $9,063 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT SPECIFIC EXPENS | $184,584 | $184,584 | |
| REPAIRS AND MAINTENANCE | $170,545 | $102,327 | $68,218 |
| ENGLAND STUDENTS EXPENS | $148,000 | $148,000 | |
| COLLEGE BOOKSTORE COST | $124,241 | $124,241 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640,266 | TotalAmt |
| Program Services | $395,904 | ProgramServicesAmt |
| Management And General | $221,019 | ManagementAndGeneralAmt |
| Fundraising | $23,343 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,181,896 | TotalAmt |
| Program Services | $5,733,454 | ProgramServicesAmt |
| Management And General | $1,417,612 | ManagementAndGeneralAmt |
| Fundraising | $30,830 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,068 | BOYAmt |
| EOY | $242,212 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $872,658 | BOYAmt |
| EOY | $831,109 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $553,477 | BOYAmt |
| EOY | $142,370 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,713 | BOYAmt |
| EOY | $220,878 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,795,799 | BOYAmt |
| EOY | $199,303 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,685 | BOYAmt |
| EOY | $105,101 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,508,770 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,660,006 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,693,539 | BOYAmt |
| EOY | $10,848,764 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $70,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,858 | BOYAmt |
| EOY | $79,623 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,493,797 | BOYAmt |
| EOY | $12,739,360 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,376 | BOYAmt |
| EOY | $128,221 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,332 | BOYAmt |
| EOY | $151,326 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,563,273 | BOYAmt |
| EOY | $8,265,727 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,033,558 | BOYAmt |
| EOY | $2,548,123 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,840,539 | BOYAmt |
| EOY | $11,093,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,630,758 | BOYAmt |
| EOY | $1,523,969 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $99,494 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,500 | BOYAmt |
| EOY | $22,500 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,653,258 | BOYAmt |
| EOY | $1,645,963 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,493,797 | BOYAmt |
| EOY | $12,739,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $584,090 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$591,385 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $376,657 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $921,193 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,471,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,388,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,365,078 | CurrentTaxYearAmt |
| Total | $6,523,625 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $376,657 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $921,193 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,471,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,388,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,365,078 | CurrentTaxYearAmt |
| Total | $6,523,625 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,114,278 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,409,347 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $859 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,848 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,022 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $429 | CurrentTaxYearAmt |
| Total | $124,905 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,648,530 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $27,550,235 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66320 | PublicSupportCY170Pct |
| Public Support PY170 | 0.84510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART I, LINES 2 AND 7 | FormAndLineReferenceDesc |
| Explanation | CROWN COLLEGE RECEIVED AN IRS DETERMINATION LETTER STATING THAT THE ORGANIZATION WAS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ADDITIONALLY, THE ORGANIZATION WAS ALSO DETERMINED NOT TO BE A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE BECAUSE IT WAS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) AND SECTION 170(B)(1)(A)(II), WHICH IS IDENTIFIED IN SCHEDULE A, PART I, LINE 2 AS A SCHOOL. IT IS AN EDUCATIONAL ORGANIZATION WHICH NORMALLY MAINTAINS A REGULAR FACULTY AND CURRICULUM AND NORMALLY HAS A REGULARLY ENROLLED BODY OF PUPILS OR STUDENTS IN ATTENDANCE AT THE PLACE WHERE ITS EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. PER THE 2013 IRS INSTRUCTIONS FOR SCHEDULE B, SCHEDULE OF CONTRIBUTORS, THE INTERNAL REVENUE SERVICE HAS CLARIFIED THAT IN ORDER FOR THE COLLEGE TO REPORT ITS CONTRIBUTIONS UNDER THE SPECIAL RULE, THE ORGANIZATION MUST NOW CHECK BOX 7 OF SCHEDULE A, PART I, AND COMPLETE SCHEDULE A, PART II, SUPPORT SCHEDULE FOR ORGANIZATIONS DESCRIBED IN SECTIONS 170(B)(1)(A)(IV) AND 170(B)(1)(A)(VI). | ExplanationTxt |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,640,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,640,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,737,921 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,159,370 | DepreciationAmt |
| Book Value | $8,578,551 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,916,721 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,500,636 | DepreciationAmt |
| Book Value | $416,085 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $214,128 | OtherCostOrOtherBasisAmt |
| Book Value | $214,128 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,848,764 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,081,406 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $138,886 | OtherRevenueAmt |
| Revenue Not Reported | $138,886 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,942,520 | RevenueSubtotalAmt |
| Other Revenues Not Included | $823,466 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $823,466 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,765,986 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,493,996 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $135,566 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $135,566 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,358,430 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $823,466 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $823,466 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,181,896 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | NOTE 1 - UNCERTAIN TAX POSITIONS THE COLLEGE AND TRADE SCHOOL ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE COLLEGE FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF JUNE 30, 2017, THE COLLEGE HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COLLEGE'S FINANCIAL STATEMENTS. THE COLLEGE'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST OR PENALTIES WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2017. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUES OF TRADE SCHOOL 138,886. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INSTITUTIONAL SCHOLARSHIPS OFFSETTING STUDENT TUITION AND FEES 699,225. COLLEGE BOOKSTORE COST OF GOODS SOLD NETTED AGAINST BOOKSTORE SALES 124,241. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF TRADE SCHOOL 135,566. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INSTITUTIONAL SCHOLARSHIPS OFFSETTING STUDENT TUITION AND FEES 699,225. COLLEGE BOOKSTORE COST OF GOODS SOLD NETTED AGAINST BOOKSTORE SALES 124,241. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 0 | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | 0 | 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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | LINE 2 - IN ON-LINE CATALOG, NOT IN ALL LITERATURE. LINE 3 - CROWN COLLEGE HAS A LONG HISTORY OF NONDISCRIMINATORY ACTIVITY. WE HAVE GOVERNED OURSELVES BY BIBLICAL STANDARDS WHICH FORBID DISCRIMINATION. "WHOSOEVER SHALL CALL...; "FOR GOD SO LOVED THE WORLD...; ETC. |
| SCHEDULE E, PART I, LINE 4 | LINE 4 - SEE LINE 3 EXPLANATION. |
| SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES VETERANS ADMINISTRATION BENEFITS. THE COLLEGE DOES NOT PARTICIPATE IN THE TITLE IV STUDENT FINANCIAL AID PROGRAMS OF THE UNITED STATES DEPARTMENT OF EDUCATION. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | RegionTxt |
| Offices | 1 | OfficesCnt |
| Employee | 2 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | CROWN COLLEGE STUDENTS WHO STUDY IN ENGLAND COMPLETE COURSES THERE, AS PART OF THEIR DEGREE PROGRAM AT CROWN COLLEGE. THE PROGRAM OF STUDY IN ENGLAND DOES NOT VARY IN CONTENT FROM THE PROGRAM(S) A STUDENT WOULD STUDY AT CROWN COLLEGE IN THE UNITED STATES. THE NUMBER OF STUDENTS STUDYING IN ENGLAND FOR THE FISCAL YEAR ENDED JUNE 30, 2017 WAS SIXTEEN. | SpecificServicesProvidedTxt |
| Region Total Expenditures | $72,800 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $72,800 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $72,800 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | Yes (1) | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
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 | CASH SCHOLARSHIPS WERE MADE FOR STUDENTS ATTENDING CROWN COLLEGE IN KNOX COUNTY, TENNESSEE. | GrantTypeTxt |
| Recipient | 252 | RecipientCnt |
| Cash Grant | $699,225 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE DOES NOT GIVE ANY NON-CASH SCHOLARSHIPS. SCHOLARSHIPS ARE DISBURSED TO STUDENTS THROUGH CREDITING THEIR STUDENT ACCOUNTS. IN THE EVENT OF EARLY WITHDRAWAL, REFUNDS ARE GRANTED BASED ON THE FOLLOWING SCHEDULE: THE CHARGE FOR STUDENT MEDICAL INSURANCE IS NONREFUNDABLE. ROOM AND BOARD: THE ROOM AND BOARD WILL BE PRO-RATED ACCORDING TO THE NUMBER OF DAYS THE STUDENT WAS ON CAMPUS. TUITION AND FEES: IF A STUDENT WITHDRAWS BEFORE THE FIRST DAY OF CLASS, FEES AND TUITION WILL BE REFUNDED, LESS AN ADMINISTRATIVE FEE OF ONE HUNDRED DOLLARS ($100.00). IF A STUDENT WITHDRAWS AFTER THE FIRST DAY OF CLASS BUT BEFORE THE END OF THE SECOND WEEK OF CLASS, FEES AND TUITION WILL BE CHARGED AT THE RATE OF TWENTY-FIVE PERCENT (25%). IF A STUDENT WITHDRAWS DURING THE THIRD OR FOURTH WEEK OF CLASS, FEES AND TUITION WILL BE CHARGED AT THE RATE OF SEVENTY-FIVE PERCENT (75%). IF A STUDENT WITHDRAWS AFTER THE FOURTH WEEK OF CLASS, FEES AND TUITION ARE DUE AND PAYABLE IN FULL. ALL REFUNDS WILL BE ISSUED WITHIN TEN BUSINESS DAYS OF A STUDENT'S OFFICIAL WITHDRAWAL DATE. REQUESTS FOR REFUNDS ARE REVIEWED BY THE BUSINESS MANAGER FOR COMPLIANCE WITH ESTABLISHED WITHDRAWAL PROCEDURES. THE EXCEPTION TO THIS IS FOR STUDENTS ELIGIBLE FOR VA BENEFITS. IN ORDER TO REMAIN IN COMPLIANCE WITH VA REGULATIONS, THE FOLLOWING REFUND POLICY APPLIES: VETERANS AND OTHER ELIGIBLE STUDENTS: CROWN COLLEGE OF THE BIBLE HAS A PRO-RATA REFUND POLICY FOR THE REFUND OF THE UNUSED PORTION OF TUITION, FEES AND OTHER CHARGES IN THE EVENT THE VETERAN OR ELIGIBLE PERSON FAILS TO ENTER THE COURSE OR WITHDRAWS OR IS DISCONTINUED THERE FROM AT ANY TIME PRIOR TO COMPLETION. CROWN COLLEGE DOES NOT PARTICIPATE IN THE TITLE IV STUDENT FINANCIAL AID PROGRAMS OF THE UNITED STATES DEPARTMENT OF EDUCATION. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE HEALTH EDUCATIONAL & HOUSING FACILITY BD-COUNTY OF KNOX SERIES 2015 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 621220275 | BondIssuerEIN |
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2015-05-29 | BondIssuedDt |
| Issue Price | $9,250,000 | IssuePriceAmt |
| Purpose | REFINANCE OUTSTANDING LOAN WITH FINANCIAL INSTITUTION; CAPITAL IMPROVEMENTS | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $715,143 | RetiredAmt |
| Total Proceeds | $9,250,000 | TotalProceedsAmt |
| Refunding Escrow | $8,548,058 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $184,566 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $512,425 | CapitalExpendituresAmt |
| Unspent | $4,951 | UnspentAmt |
| Substantial Completion | 2017 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLARENCE G SEXTON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | PRESIDENT OF CROWN COLLEGE | RelationshipDescriptionTxt |
| Transaction | $40,000 | TransactionAmt |
| Transaction | ON 05/01/13, CROWN COLLEGE SOLD THE ASSETS OF CROWN CHRISTIAN PUBLICATIONS TO CROWN CHRISTIAN PUBLICATIONS, LLC FOR $359,303. A PROMISSORY NOTE WAS ISSUED FOR THE FULL AMOUNT. DR. CLARENCE G. SEXTON, THE PRESIDENT OF CROWN COLLEGE, IS THE SOLE MEMBER OF CROWN CHRISTIAN PUBLICATIONS, LLC. A TAX ATTORNEY DETERMINED THE VALUE OF THE ASSETS SOLD. THE PAYMENT OF $40,000 THAT WAS DUE FOR THE YEAR ENDED 06/30/17 WAS FORGIVEN. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $70,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SALES-SURROUNDING LOTS | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | M. SHANNON SEXTON, VICE PRESIDENT OF OPERATIONS, IS THE SON OF CLARENCE G. SEXTON, PRESIDENT/CHIEF EXECUTIVE OFFICER. |
| FORM 990, PART VI, SECTION A, LINE 7A | TRUSTEES MUST BE APPROVED BY TEMPLE BAPTIST CHURCH. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING TRUSTEE OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PROVIDED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION IS REVIEWED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | LOSS ON FOREIGN CURRENCY TRANSLATION -227,234. TRANSFER OF EQUIPMENT TO TRADE SCHOOL -367,399. OTHER 3,248. |
| FORM 990, PART XII, LINE 2C | CROWN COLLEGE'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. |
| FORM 990, PART X, LINE 20 | IN 2017, THE COLLEGE ADOPTED THE REQUIREMENTS OF FASB ACCOUNTING STANDARDS UPDATE (ASU) 2015-03, INTEREST-IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF OF DEBT ISSUANCE COSTS. THIS UPDATE REQUIRES THAT DEBT ISSUANCE COSTS RELATED TO A RECOGNIZED DEBT LIABILITY BE PRESENTED IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS A DIRECT REDUCTION FROM THE CARRYING AMOUNT OF THAT DEBT LIABILITY INSTEAD OF AS AN ASSET. AMORTIZATION OF THE DEBT ISSUANCE COSTS FOR THE YEAR ENDED JUNE 30, 2017 OF $14,994 IS REPORTED AS INTEREST EXPENSE IN THE CONSOLIDATED STATEMENT OF ACTIVITIES, WHICH PREVIOUSLY WOULD HAVE BEEN REPORTED AS AMORTIZATION EXPENSE. THERE WAS NO CUMULATIVE EFFECT ON NET ASSETS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| TEMPLE BAPTIST CHURCH | ||||||||||
| 1700 WEST BEAVER CREEK DRIVE | POWELL | TN | 37849 | 620844405 | A CHURCH | TN | 501(C)(3) | LINE 1 | N/A | 0 |
| CROWN SCHOOL OF TRADES AND TECHNOLOGY | ||||||||||
| 2307 WEST BEAVER CREEK DRIVE | POWELL | TN | 37849 | 352470212 | TRADE SCHOOL | TN | 501(C)(3) | LINE 2 | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 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 | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TEMPLE BAPTIST CHURCH | ||
| C | $67,206 | CASH RECEIVED |
| CROWN SCHOOL OF TRADES AND TECHNOLOGY | ||
| R | $367,399 | TRANSFER OF EQUIPMENT |