POINT UNIVERSITY INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- POINT UNIVERSITY INC (EIN 58-6044761)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-15
- IRS object ID
- 201711359349305216
- Schema version
- 2015v3.0
- 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 I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-15T11:54:02-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | 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 | 1255 Lakes Parkway Suite 130 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586044761 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Point University Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | POIN | BusinessNameControlTxt |
| Phone | 7063851017 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 West 10th Street | AddressLine1Txt |
| City | West Point | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Wendy Barnhart | PersonNm |
| Person Title | Interim CFO | PersonTitleTxt |
| Phone | 4047618861 | PhoneNum |
| Signature | 2017-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 6785185301 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dean Collins | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 West 10th Street | AddressLine1Txt |
| City | West Point | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,773,136 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.point.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | To educate students for Christ-centered service and leadership throughout the world. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 536 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,443,918 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,090,330 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,137,832 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,612,617 | CYProgramServiceRevenueAmt |
| PY Investment Income | $820,786 | PYInvestmentIncomeAmt |
| CY Investment Income | $319,629 | CYInvestmentIncomeAmt |
| PY Other Revenue | $235,751 | PYOtherRevenueAmt |
| CY Other Revenue | $454,515 | CYOtherRevenueAmt |
| PY Total Revenue | $29,638,287 | PYTotalRevenueAmt |
| CY Total Revenue | $30,477,091 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,648,780 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,843,504 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,687,407 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,875,470 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,034,844 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,636,661 | PYOtherExpensesAmt |
| CY Other Expenses | $14,401,707 | CYOtherExpensesAmt |
| PY Total Expenses | $28,972,848 | PYTotalExpensesAmt |
| CY Total Expenses | $32,120,681 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $665,439 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,643,590 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,516,086 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,294,727 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,933,760 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,355,991 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,582,326 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,938,736 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of Point University is to educate students for Christ-centered service and leadership throughout the world. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,347,425 | ExpenseAmt |
| Grant | $6,843,504 | GrantAmt |
| Revenue | $22,612,617 | RevenueAmt |
| Desc | Point University offers associate degree programs, bachelor's degree programs, one for-credit certificate program, and one non-credit certificate program in biblical studies, arts and sciences, business, counseling and human services, and education. Over 1,500 students are enrolled in the residential program at West Point, the adult program at West Point and 5 off-site locations (Atlanta, Peachtree City, Savannah and McDonough in Georgia and Birmingham in Alabama), and the Online program. | Desc |
| Total Program Service Expenses | $26,347,425 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 363 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 536 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wendy Barnhart | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7063851017 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 West 10th Street | AddressLine1Txt |
| City | West Point | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31833 | 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Steve Olsen | |||||||
| Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David Deeter | |||||||
| Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Larry Vierling | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Tony Collins | |||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Alan Stith | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Art Dana | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Billye Joyce Fine | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bob Johnson | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Cam Huxford | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Andrew Cathy | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J Ross Green | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Jim Sloderbeck | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Marvin Bussey | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mike Waers | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Paul Leslie | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dr Ralph Swearngin | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rob Raynor | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bob Day | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David McDaniel | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dean Collins | |||||||
| President | 40.00 | Yes (X) | $177,438 | $0 | $61,257 | ||
| Daniel Frazier | |||||||
| VP Business & Finance | 40.00 | Yes (X) | $117,941 | $0 | $14,765 | ||
| Wilbert Harrison | |||||||
| Chief Academic Officer | 40.00 | Yes (X) | $104,215 | $0 | $13,530 | ||
| Stephen Todd Weaver | |||||||
| Faculty | 40.00 | $128,892 | $0 | $18,393 | Yes (X) | ||
| Lance Francis | |||||||
| Chief Operating Officer | 40.00 | $117,931 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $646,417 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $107,945 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Crest Club | |||||
| 100 Crest Club Circle | Valley | AL | 36854 | Student Housing | $938,424 |
| Kimble's Food by Design | |||||
| 607 Hines Street | LaGrange | GA | 30241 | Food Service | $505,951 |
| Follett Higher Education Group Inc | |||||
| 3146 Solutions Center | Chicago | IL | 60677 | Campus Bookstore | $276,507 |
| Growth Properties | |||||
| 900 Westpark Dr Ste 300 | Peachtree City | GA | 30269 | Campus Bookstore | $244,505 |
| AlliedBarton Security Systems | |||||
| 161 Washington St Ste 600 | Conshohocken | PA | 19428 | Campus Security | $185,832 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $880,016 | GovernmentGrantsAmt |
| All Other Contributions | $6,210,314 | AllOtherContributionsAmt |
| Noncash Contributions | $1,207,525 | NoncashContributionsAmt |
| Total Contributions | $7,090,330 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611710 | $19,463,226 | $19,463,226 |
| Auxiliary services | 611710 | $3,149,391 | $3,149,391 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,612,617 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166,649 | TotalRevenueColumnAmt |
| Exclusion | $166,649 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,121 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,262 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,859 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,859 | TotalRevenueColumnAmt |
| Exclusion | $13,859 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $429,763 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $276,783 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $152,980 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $152,980 | TotalRevenueColumnAmt |
| Exclusion | $152,980 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $440,656 | TotalRevenueColumnAmt |
| Exclusion | $440,656 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $440,656 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,477,091 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,612,617 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $774,144 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,843,504 | TotalAmt |
| Program Services | $6,843,504 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,971 | TotalAmt |
| Program Services | $435,129 | ProgramServicesAmt |
| Management And General | $35,627 | ManagementAndGeneralAmt |
| Fundraising | $20,215 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,814,901 | TotalAmt |
| Program Services | $7,812,306 | ProgramServicesAmt |
| Management And General | $639,653 | ManagementAndGeneralAmt |
| Fundraising | $362,942 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,081 | TotalAmt |
| Program Services | $53,867 | ProgramServicesAmt |
| Management And General | $65,564 | ManagementAndGeneralAmt |
| Fundraising | $5,650 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $891,410 | TotalAmt |
| Program Services | $368,303 | ProgramServicesAmt |
| Management And General | $482,706 | ManagementAndGeneralAmt |
| Fundraising | $40,401 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,107 | TotalAmt |
| Program Services | $248,898 | ProgramServicesAmt |
| Management And General | $279,319 | ManagementAndGeneralAmt |
| Fundraising | $24,890 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,507 | TotalAmt |
| Program Services | $36,968 | ProgramServicesAmt |
| Management And General | $35,461 | ManagementAndGeneralAmt |
| Fundraising | $4,078 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,342 | TotalAmt |
| Management And General | $124,342 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,235,383 | TotalAmt |
| Program Services | $1,557,116 | ProgramServicesAmt |
| Management And General | $594,858 | ManagementAndGeneralAmt |
| Fundraising | $83,409 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,240,755 | TotalAmt |
| Program Services | $1,073,502 | ProgramServicesAmt |
| Management And General | $86,108 | ManagementAndGeneralAmt |
| Fundraising | $81,145 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,574 | TotalAmt |
| Program Services | $234,649 | ProgramServicesAmt |
| Management And General | $21,977 | ManagementAndGeneralAmt |
| Fundraising | $13,948 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558,344 | TotalAmt |
| Program Services | $483,079 | ProgramServicesAmt |
| Management And General | $38,749 | ManagementAndGeneralAmt |
| Fundraising | $36,516 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,770,564 | TotalAmt |
| Program Services | $1,382,982 | ProgramServicesAmt |
| Management And General | $1,376,444 | ManagementAndGeneralAmt |
| Fundraising | $11,138 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $603,670 | TotalAmt |
| Program Services | $592,442 | ProgramServicesAmt |
| Management And General | $7,244 | ManagementAndGeneralAmt |
| Fundraising | $3,984 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,479 | TotalAmt |
| Program Services | $11,265 | ProgramServicesAmt |
| Management And General | $138 | ManagementAndGeneralAmt |
| Fundraising | $76 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $787,876 | TotalAmt |
| Program Services | $669,694 | ProgramServicesAmt |
| Management And General | $78,788 | ManagementAndGeneralAmt |
| Fundraising | $39,394 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,724,566 | TotalAmt |
| Program Services | $1,463,532 | ProgramServicesAmt |
| Management And General | $174,023 | ManagementAndGeneralAmt |
| Fundraising | $87,011 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,900 | TotalAmt |
| Program Services | $273,317 | ProgramServicesAmt |
| Management And General | $21,923 | ManagementAndGeneralAmt |
| Fundraising | $20,660 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Other Operating | $2,554,426 | $2,219,650 | $167,048 | $167,728 |
| Repairs and Maintenance | $1,036,480 | $587,222 | $417,599 | $31,659 |
| Bad debt | $90,841 | $90,841 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,120,681 | TotalAmt |
| Program Services | $26,347,425 | ProgramServicesAmt |
| Management And General | $4,738,412 | ManagementAndGeneralAmt |
| Fundraising | $1,034,844 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,626,340 | BOYAmt |
| EOY | $730,923 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,193,901 | BOYAmt |
| EOY | $7,367,837 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $938,684 | BOYAmt |
| EOY | $1,519,160 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $943,301 | BOYAmt |
| EOY | $543,489 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,980 | BOYAmt |
| EOY | $244,870 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $33,922,591 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,757,594 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,317,651 | BOYAmt |
| EOY | $25,164,997 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $264,229 | BOYAmt |
| EOY | $723,451 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,516,086 | BOYAmt |
| EOY | $36,294,727 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,209 | BOYAmt |
| EOY | $1,510,205 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $960,801 | BOYAmt |
| EOY | $627,163 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,630,014 | BOYAmt |
| EOY | $14,586,319 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $690,736 | BOYAmt |
| EOY | $632,304 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,933,760 | BOYAmt |
| EOY | $17,355,991 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,319,683 | BOYAmt |
| EOY | $12,973,880 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,406,619 | BOYAmt |
| EOY | $2,082,965 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,856,024 | BOYAmt |
| EOY | $3,881,891 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,582,326 | BOYAmt |
| EOY | $18,938,736 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,516,086 | BOYAmt |
| EOY | $36,294,727 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,643,590 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $7,189,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,006,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,389,860 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,443,918 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,090,330 | CurrentTaxYearAmt |
| Total | $38,120,660 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,189,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,006,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,389,860 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,443,918 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,090,330 | CurrentTaxYearAmt |
| Total | $38,120,660 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $11,805,468 | SubstantialContributorsTotAmt |
| Public Support Total170 | $26,315,192 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,235 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,495 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,195 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,121 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $199,770 | CurrentTaxYearAmt |
| Total | $777,816 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36,069 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,293 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,867 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $233,173 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $440,656 | CurrentTaxYearAmt |
| Total | $786,058 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $39,684,534 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $99,374,621 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97010 | 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 II | FormAndLineReferenceDesc |
| Explanation | 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. | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,169,122 | BeginningYearBalanceAmt |
| Contributions | $25,867 | ContributionsAmt |
| Investment Earnings Or Losses | $116,686 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,311,675 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,998,265 | BeginningYearBalanceAmt |
| Contributions | $69,786 | ContributionsAmt |
| Investment Earnings Or Losses | $122,116 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $21,045 | OtherExpendituresAmt |
| End Year Balance | $4,169,122 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,305,716 | BeginningYearBalanceAmt |
| Contributions | $569,018 | ContributionsAmt |
| Investment Earnings Or Losses | $123,531 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,998,265 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,247,520 | BeginningYearBalanceAmt |
| Contributions | $32,445 | ContributionsAmt |
| Investment Earnings Or Losses | $130,293 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $97,255 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $7,287 | AdministrativeExpensesAmt |
| End Year Balance | $3,305,716 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,220,368 | BeginningYearBalanceAmt |
| Contributions | $30,651 | ContributionsAmt |
| Investment Earnings Or Losses | $5,030 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $8,529 | AdministrativeExpensesAmt |
| End Year Balance | $3,247,520 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.90030 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.09970 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,388,584 | OtherCostOrOtherBasisAmt |
| Book Value | $3,388,584 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,209,646 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,360,873 | DepreciationAmt |
| Book Value | $13,848,773 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,826,746 | OtherCostOrOtherBasisAmt |
| Depreciation | $342,271 | DepreciationAmt |
| Book Value | $1,484,475 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,177,253 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,634,803 | DepreciationAmt |
| Book Value | $542,450 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,320,362 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,419,647 | DepreciationAmt |
| Book Value | $5,900,715 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,164,997 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Capital lease obligation | Desc |
| Amt | $632,304 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $632,304 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,652,849 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $19,262 | OtherRevenueAmt |
| Revenue Not Reported | $19,262 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,633,587 | RevenueSubtotalAmt |
| Other Revenues Not Included | $6,843,504 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,843,504 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,477,091 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,296,439 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $19,262 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $19,262 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,277,177 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $6,843,504 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,843,504 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $32,120,681 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The funds are invested for the purpose of granting annual academic scholarships to students of Point University in perpetuity and in accordance with donor stipulations. |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated 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 accompanying consolidated statements of activities. As of June 30, 2016 and 2015, the University had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. |
| Part XI, Line 2d - Other Adjustments: | Rental expenses 19,262. |
| Part XI, Line 4b - Other Adjustments: | Financial aid netted against revenue on financial statements 6,843,504. |
| Part XII, Line 2d - Other Adjustments: | Rental expenses 19,262. |
| Part XII, Line 4b - Other Adjustments: | Financial aid netted against revenue on financial statements 6,843,504. |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | All of the school's published documentation includes the statement of its racial nondiscrimination policy. |
| Schedule E, Part I, Line 6 | Form 990- Schedule A, Part V Line 34A: The University receives governmental support to aid students needing educational assistance. Monies are awarded through three federal programs: Pell Grant, Federal Supplemental Educational Opportunity Grant, and the Federal Work Study. In addition the University receives State Support for students needing educational assistance. |
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 and student aid | GrantTypeTxt |
| Recipient | 725 | RecipientCnt |
| Cash Grant | $6,843,504 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Scholarships and tuition discounts are awarded to students on an individual basis. Awards are based on demonstrated financial need, academic preparation, and mission compatability of the student. The financial aid department has primary responsibility for evaluating students for awards but collaborates with a wider range of colleagues throughout the institution. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dean Collins | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $171,324 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $4,743 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $1,371 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $10,586 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $50,967 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $238,991 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | A nontaxable housing allowance is provided to the President, who is an ordained minister. |
| Part I, Line 3 | The President's compensation is reviewed by the Finance Committee of the Board of Trustees. The Finance Committee combined with the Governance Committee contacted a consultant who performed a comparative analysis to determine that the President's compensation was in line with other institutions. This process was documented in the board minutes upon compensation approval. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $5,500 | CashGrantAmt |
| Type Of Assistance | Scholarship | TypeOfAssistanceTxt |
| Assistance Purpose | Merit scholarship | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $42,525 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock market value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $85,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,080,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of items donated, not the number of contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part II | Daniel Frazier, VP Business & Finance, was replaced by Wendy Barnhart, Interim CFO, after the end of this tax period, 6/30/2016. Accordingly, Wendy Barnhart is not reported on Part VII, during this tax period. |
| Form 990, Part VI, Section B, line 11 | The Form 990 was prepared by an independent CPA Firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then forwarded to the board of directors prior to filing. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is regularly discussed by the Audit Committee with evidence of compliance recorded in the Board meeting minutes. If a conflict were to arise, the party with the conflict would abstain from voting on matters regarding the conflict. |
| Form 990, Part VI, Section B, line 15a | Form 990, Part VI, Section B, Line 15a: The President's compensation is reviewed by the Finance Committee of the Board of Trustees. Comparative data from similar colleges and universities is obtained annually to assist in determining compensation levels. This process is documented in the board minutes upon compensation approval. Form 990, Part VI, Section B, Line 15b: While no formal comparative data is used, from professional knowledge, management is aware salaries for officers and key employees are lower compared to similar executives in higher education. Top management and key employees' compensation is determined by the Finance Committee of the Board of Trustees. This process is documented in the board minutes upon compensation approval. |
| Form 990, Part VI, Section C, line 19 | Point University makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| Form 990, Part XII, Line 2c: | The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Point University Golf Club LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 Country Club Road | AddressLine1Txt |
| City | Lanett | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36863 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473728196 | EIN |
| Primary Activities | Golf course | PrimaryActivitiesTxt |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Total Income | $292,703 | TotalIncomeAmt |
| End Of Year Assets | $31,430 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Point University | BusinessNameLine1Txt |
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