MID-ATLANTIC CHRISTIAN UNIVERSITY INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MID-ATLANTIC CHRISTIAN UNIVERSITY INC (EIN 56-1065978)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-10-31
- IRS object ID
- 201733049349301803
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-31T13:39:22-05:00 | 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 | 561065978 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MID-ATLANTIC CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MID- | BusinessNameControlTxt |
| Phone | 2523342010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 715 NORTH POINDEXTER STREET | AddressLine1Txt |
| City | ELIZABETH CITY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27909 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL M STUART | PersonNm |
| Person Title | VP FOR FINANCE | PersonTitleTxt |
| Phone | 2523342010 | PhoneNum |
| Signature | 2017-10-23 | 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 | 2017-10-23 | 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 | 2017-10-23 | IPDt |
| IP Tm | 14:25:49 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 1086C511314BED2342A7C788A18FBE6D45C6826F | 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 | CAROL M STUART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 715 NORTH POINDEXTER STREET | AddressLine1Txt |
| City | ELIZABETH CITY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,038,487 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MACUNIVERSITY.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1948 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | MID-ATLANTIC CHRISTIAN UNIVERSITY IS AN UNDERGRADUATE INSTITUTION OF CHRISTIAN HIGHER LEARNING WHOSE MISSION IS TO IMPACT THE WORLD BY TRANSFORMING ORDINARY PEOPLE INTO EXTRAORDINARY CHRISTIAN LEADERS. THE UNIVERSITY GRANTS BOTH TWO AND FOUR YEAR DEGREES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 149 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,308,472 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,934,293 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,340,854 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,099,192 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,788 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,002 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,653,114 | PYTotalRevenueAmt |
| CY Total Revenue | $5,038,487 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $744,156 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $766,227 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,339,079 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,183,590 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $46,163 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $83,690 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $250,652 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,247,353 | PYOtherExpensesAmt |
| CY Other Expenses | $2,286,405 | CYOtherExpensesAmt |
| PY Total Expenses | $5,376,751 | PYTotalExpensesAmt |
| CY Total Expenses | $5,319,912 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$723,637 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$281,425 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,113,275 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,071,883 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,477,286 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,719,572 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,635,989 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,352,311 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MID-ATLANTIC CHRISTIAN UNIVERSITY IS AN UNDERGRADUATE INSTITUTION OF CHRISTIAN HIGHER LEARNING WHOSE MISSION IS TO IMPACT THE WORLD BY TRANSFORMING ORDINARY PEOPLE INTO EXTRAORDINARY CHRISTIAN LEADERS. STUDENTS ARE TAUGHT TO THINK CRITICALLY AS THEY ENGAGE THEIR EDUCATIONAL EXPERIENCES IN THE CONTEXT OF HISTORICAL AND CONTEMPORARY IDEAS. STUDENTS ARE TAUGHT TO RESPECT ALL PERSONS AND TO ENGAGE IN THE LIFE-LONG PURSUIT OF LEARNING AND SERVICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,209,926 | ExpenseAmt |
| Grant | $766,227 | GrantAmt |
| Revenue | $3,099,192 | RevenueAmt |
| Desc | MID-ATLANTIC CHRISTIAN UNIVERSITY PROVIDED FORMAL INSTRUCTION AND RELATED ACADEMIC SUPPORT FOR NEARLY 200 STUDENTS BOTH ON-LINE AND ON-CAMPUS. THE UNIVERSITY OFFERS 20 DEGREE OPTIONS PREPARING STUDENTS FOR REWARDING CAREERS IN THE CHURCH AND IN THE MARKETPLACE. THE STUDENT-FACULTY RATIO IS 10:1, PROVIDING FOR PERSONALIZED ATTENTION AND ACADEMIC COUNSELING. AUXILIARY SERVICES WERE PROVIDED TO ALL STUDENTS. THE STUDENT LEARNING CENTER IS PROVIDED TO COACH AND SERVE THE STUDENTS IN THE AREA OF ACADEMICS. CAMPUS MINISTERS AND CAMPUS COUNSELORS PROVIDE MENTAL, SOCIAL, AND SPIRITUAL SUPPORT. FACULTY ARE ACTIVELY INVOLVED IN THE LIVES OF THE STUDENTS. VARIOUS SERVICES AND LEARNING ACTIVITIES WERE PROVIDED TO STUDENTS THROUGH THE STUDENT LIFE DEPARTMENT. ATHLETICS, INTRAMURAL SPORTS, SPIRITUAL LIFE, AND COMMUNITY SERVICE PROJECTS MADE A DIRECT IMPACT UPON INDIVIDUALS, THE UNIVERSITY FAMILY, AND THE LOCAL COMMUNITY. CAMPUS EMPLOYMENT AND INTERNSHIPS PROVIDED STUDENTS INVALUABLE EXPERIENCE AND FINANCIAL ASSISTANCE. THE MAJORITY OF STUDENTS RECEIVED SOME TYPE OF FINANCIAL AID THROUGH SCHOLARSHIPS AND GRANTS ALLOWING THEM THE OPPORTUNITY TO PURSUE DEGREES. | Desc |
| Total Program Service Expenses | $4,209,926 | 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 | 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 | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 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 | 315 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 149 | 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 | 20 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAROL M STUART VP FOR FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2523342010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 715 NORTH POINDEXTER STREET | AddressLine1Txt |
| City | ELIZABETH CITY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27909 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GREGORY D HAND | ||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROYCE E EVERETTE JR | ||||||
| VICE-CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WYETT H COLCLASURE II | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID J HILEMAN | ||||||
| ASSISTANT SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROGER A BRADY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD CLARK | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY D COOPER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DARRELL L HAIRSTON | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GENE M LANGLEY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM C MCCRACKEN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE MILAM | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID B PRESLEY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL PRIOR | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DARYL REED | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JONITA D SHOAFF | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| W KEITH TANKARD | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| J WHITNEY WALLINGFORD | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN D WILEY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT W YANCEY | ||||||
| PRESIDENT, ALUMNI ASSOCIATION | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHERINE L CROFT | ||||||
| PAST PRESIDENT, ALUMNI ASSOCIATION | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SPENSER M HASKETT | ||||||
| PRES ELECT, ALUMNI ASSOCIATION | 2.00 | Yes (X) | $0 | $0 | $0 | |
| D CLAY PERKINS-THRU 063017 | ||||||
| PRESIDENT, MACU | 40.00 | Yes (X) | $73,756 | $0 | $51,221 | |
| CAROL M STUART | ||||||
| VP FOR FINANCE | 40.00 | Yes (X) | $63,700 | $0 | $11,087 | |
| KENDALL S GREENE | ||||||
| VP FOR STUDENT SERVICES | 40.00 | Yes (X) | $32,354 | $0 | $49,712 | |
| KEVIN W LARSEN | ||||||
| VP FOR ACADEMIC AFFAIRS | 40.00 | Yes (X) | $56,370 | $0 | $31,691 | |
| JOHN W MAURICE JR | ||||||
| VP FOR INSTITUTIONAL ADVAN | 40.00 | Yes (X) | $11,006 | $0 | $9,218 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $237,186 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $152,929 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMPSON HOSPITALITY | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1704 WEEKSVILLE ROAD | AddressLine1Txt |
| City | ELIZABETH CITY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FOOD SERVICE PROVIDER | ServicesDesc |
| Compensation | $385,044 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $639,422 | RelatedOrganizationsAmt |
| All Other Contributions | $1,294,871 | AllOtherContributionsAmt |
| Total Contributions | $1,934,293 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $1,993,443 | $1,993,443 |
| AUXILIARY ENTERPRISES | 611710 | $1,067,650 | $1,067,650 |
| OTHER INCOME | 611710 | $38,099 | $38,099 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,099,192 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,002 | TotalRevenueColumnAmt |
| Exclusion | $5,002 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,038,487 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,099,192 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,002 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $766,227 | TotalAmt |
| Program Services | $766,227 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,400 | TotalAmt |
| Program Services | $155,540 | ProgramServicesAmt |
| Management And General | $244,420 | ManagementAndGeneralAmt |
| Fundraising | $44,440 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,453,277 | TotalAmt |
| Program Services | $1,251,202 | ProgramServicesAmt |
| Management And General | $163,490 | ManagementAndGeneralAmt |
| Fundraising | $38,585 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,596 | TotalAmt |
| Program Services | $19,197 | ProgramServicesAmt |
| Management And General | $6,004 | ManagementAndGeneralAmt |
| Fundraising | $395 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,996 | TotalAmt |
| Program Services | $149,695 | ProgramServicesAmt |
| Management And General | $28,163 | ManagementAndGeneralAmt |
| Fundraising | $6,138 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,321 | TotalAmt |
| Program Services | $61,057 | ProgramServicesAmt |
| Management And General | $12,211 | ManagementAndGeneralAmt |
| Fundraising | $3,053 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,519 | TotalAmt |
| Management And General | $6,519 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,200 | TotalAmt |
| Management And General | $47,200 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,690 | TotalAmt |
| Fundraising | $83,690 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,487 | TotalAmt |
| Program Services | $95,487 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,985 | TotalAmt |
| Program Services | $14,992 | ProgramServicesAmt |
| Management And General | $12,519 | ManagementAndGeneralAmt |
| Fundraising | $2,474 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,116 | TotalAmt |
| Program Services | $167,293 | ProgramServicesAmt |
| Management And General | $31,367 | ManagementAndGeneralAmt |
| Fundraising | $10,456 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,608 | TotalAmt |
| Program Services | $29,443 | ProgramServicesAmt |
| Management And General | $44,165 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,152 | TotalAmt |
| Program Services | $113,506 | ProgramServicesAmt |
| Management And General | $40,538 | ManagementAndGeneralAmt |
| Fundraising | $8,108 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,137 | TotalAmt |
| Program Services | $46,016 | ProgramServicesAmt |
| Management And General | $5,414 | ManagementAndGeneralAmt |
| Fundraising | $2,707 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,726 | TotalAmt |
| Program Services | $17,617 | ProgramServicesAmt |
| Management And General | $3,109 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,609 | TotalAmt |
| Program Services | $62,887 | ProgramServicesAmt |
| Management And General | $15,722 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $292,343 | TotalAmt |
| Program Services | $233,874 | ProgramServicesAmt |
| Management And General | $58,469 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,006 | TotalAmt |
| Program Services | $129,755 | ProgramServicesAmt |
| Management And General | $43,251 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CAFETERIA | $340,073 | $340,073 | |
| REPAIRS AND MAINTENANCE | $235,995 | $176,996 | $58,999 |
| ATHLETIC PROGRAMS | $81,325 | $81,325 | |
| CAMPUS EVENTS | $75,103 | $75,103 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,021 | TotalAmt |
| Program Services | $222,641 | ProgramServicesAmt |
| Management And General | $37,774 | ManagementAndGeneralAmt |
| Fundraising | $50,606 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,319,912 | TotalAmt |
| Program Services | $4,209,926 | ProgramServicesAmt |
| Management And General | $859,334 | ManagementAndGeneralAmt |
| Fundraising | $250,652 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,796 | BOYAmt |
| EOY | $492,039 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,074 | BOYAmt |
| EOY | $40,579 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,680 | BOYAmt |
| EOY | $114,636 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,720,090 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,389,909 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,547,871 | BOYAmt |
| EOY | $2,330,181 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,255 | BOYAmt |
| EOY | $36,828 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,599 | BOYAmt |
| EOY | $57,620 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,113,275 | BOYAmt |
| EOY | $3,071,883 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,272 | BOYAmt |
| EOY | $20,918 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,144 | BOYAmt |
| EOY | $19,974 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,425,870 | BOYAmt |
| EOY | $1,678,680 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,477,286 | BOYAmt |
| EOY | $1,719,572 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,567,813 | BOYAmt |
| EOY | $1,287,850 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,176 | BOYAmt |
| EOY | $64,461 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,635,989 | BOYAmt |
| EOY | $1,352,311 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,113,275 | BOYAmt |
| EOY | $3,071,883 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$281,425 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$679 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$1,574 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,531,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,230,613 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,308,813 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,308,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,934,293 | CurrentTaxYearAmt |
| Total | $9,313,414 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,531,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,230,613 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,308,813 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,308,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,934,293 | CurrentTaxYearAmt |
| Total | $9,313,414 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,935,735 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,377,679 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,691 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,954 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$9,374 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,788 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,002 | CurrentTaxYearAmt |
| Total | $26,061 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,339,475 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $14,156,332 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.78990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.79540 | 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 | MID-ATLANTIC CHRISTIAN UNIVERSITY 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 INSTRUCTIONS FOR SCHEDULE B, SCHEDULE OF CONTRIBUTORS, THE INTERNAL REVENUE SERVICE HAS CLARIFIED THAT IN ORDER FOR THE UNIVERSITY 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,385,451 | BeginningYearBalanceAmt |
| Contributions | $139,933 | ContributionsAmt |
| Investment Earnings Or Losses | $237,611 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$639,421 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,123,574 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,132,500 | BeginningYearBalanceAmt |
| Contributions | $351,348 | ContributionsAmt |
| Investment Earnings Or Losses | -$10,998 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$87,399 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,385,451 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,040,534 | BeginningYearBalanceAmt |
| Contributions | $131,358 | ContributionsAmt |
| Investment Earnings Or Losses | $36,679 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$76,071 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,132,500 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,771,129 | BeginningYearBalanceAmt |
| Contributions | $134,543 | ContributionsAmt |
| Investment Earnings Or Losses | $220,183 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$83,321 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$2,000 | OtherExpendituresAmt |
| End Year Balance | $3,040,534 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,265,520 | BeginningYearBalanceAmt |
| Contributions | $445,371 | ContributionsAmt |
| Investment Earnings Or Losses | $152,520 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$92,282 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,771,129 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.02930 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.94720 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02350 | 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 | $218,831 | OtherCostOrOtherBasisAmt |
| Book Value | $218,831 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,523,857 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,643,943 | DepreciationAmt |
| Book Value | $1,879,914 | 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 | $1,977,402 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,745,966 | DepreciationAmt |
| Book Value | $231,436 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,330,181 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,041,283 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$679 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $409,124 | OtherRevenueAmt |
| Revenue Not Reported | $408,445 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,632,838 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,405,649 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,405,649 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,038,487 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,586,838 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $33,153 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $33,153 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,553,685 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $766,227 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $766,227 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,319,912 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE PERMANENTLY RESTRICTED NET ASSETS ("ENDOWMENTS") ARE COMPOSED OF FUNDS RESTRICTED FOR SCHOLARSHIPS, FACULTY SCHOLARSHIPS, MISSIONS AND GENERAL USE. THE ENDOWMENTS REPRESENT FUNDS RECEIVED WITH DONOR IMPOSED STIPULATIONS THAT THEY BE MAINTAINED IN PERPETUITY BY THE UNIVERSITY. THE UNIVERSITY DETERMINES NET ASSET CLASSIFICATION AND ENDOWMENT SPENDING POLICY IN ACCORDANCE WITH THE HISTORIC DOLLAR VALUE OF THE GIFTS THAT CREATED THE ENDOWMENTS. |
| PART X, LINE 2: | NOTE 14 - UNCERTAIN TAXES THE UNIVERSITY FOLLOWS FASB ASC, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF JUNE 30, 2017 AND 2016, THE UNIVERSITY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE UNIVERSITY'S CONSOLIDATED FINANCIAL STATEMENTS. THE UNIVERSITY'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE CONSOLIDATED FINANCIAL STATEMENTS. NO INTEREST OR PENALTIES WERE RECORDED DURING THE YEARS ENDED JUNE 30, 2017 AND 2016. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE OF MID-ATLANTIC CHRISTIAN UNIVERSITY FOUNDATION, INC. 410,698. ACTUARIAL GAIN (LOSS) ON ANNUITY CONTRACTS -1,574. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS OFFSETTING STUDENT TUITION AND FEES 766,227. GRANT FROM MID-ATLANTIC CHRISTIAN UNIVERSITY FOUNDATION, INC. 639,422. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF MID-ATLANTIC CHRISTIAN UNIVERSITY FOUNDATION, INC. 33,153. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS OFFSETTING STUDENT TUITION AND FEES 766,227. |
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 | THE POLICY IS PUBLISHED IN THE UNIVERSITY CATALOG, NEWSLETTERS, THE MID-ATLANTIC CHRISTIAN UNIVERSITY WEBSITE, ADMISSIONS, STUDENT APPLICATIONS, EMPLOYMENT APPLICATIONS, AND SOLICITATIONS. |
| SCHEDULE E, PART I, LINE 6 | MID-ATLANTIC CHRISTIAN UNIVERSITY PARTICIPATES IN THE TITLE IV STUDENT FINANCIAL AID PROGRAMS OF THE UNITED STATES DEPARTMENT OF EDUCATION. THE UNIVERSITY ALSO RECEIVES ASSISTANCE FROM THE NORTH CAROLINA NEED-BASED SCHOLARSHIP. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FINANCIAL PLANNING MINISTRY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2010 MAIN STREET | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926147265 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | A PROGRAM TO ASSIST IN "PLANNED GIVING" BY SETTING UP AN EST | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $35,040 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $35,040 | TotalRetainedByContractorsAmt |
| Licensed States | NC | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | FINANCIAL PLANNING MINISTRY'S PROGRAM IS TO ASSIST IN "PLANNED GIVING" BY SETTING UP AN ESTATE PLAN. THE OVERALL ARCH IS "FUNDRAISING" THROUGH PLANNED GIVING. D. CLAY PERKINS, PRESIDENT OF MID-ATLANTIC CHRISTIAN UNIVERSITY, IS THE VICE-CHAIRMAN OF FINANCIAL PLANNING MINISTRY. HE DOES NOT BENEFIT FINANCIALLY FROM FINANCIAL PLANNING MINISTRY. | ExplanationTxt |
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 GRANTS/SCHOLARSHIPS WERE MADE FOR STUDENTS ATTENDING MID-ATLANTIC CHRISTIAN UNIVERSITY IN PASQUOTANK COUNTY, NORTH CAROLINA. | GrantTypeTxt |
| Recipient | 156 | RecipientCnt |
| Cash Grant | $766,227 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | CASH PAID | 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 UNIVERSITY DOES NOT GIVE ANY NON-CASH SCHOLARSHIPS. SCHOLARSHIPS ARE DISBURSED TO STUDENTS THROUGH CREDITING THEIR STUDENT ACCOUNTS. IF THE STUDENT HAS EXCESS SCHOLARSHIP FUNDS AS THE RESULT OF TITLE IV AID, THEN THESE FUNDS ARE AUTOMATICALLY DISBURSED TO THE STUDENT BY CHECK WITHIN FOURTEEN DAYS. IF THE EXCESS FUNDS ARE THE RESULT OF SOMETHING OTHER THAN TITLE IV AID, THE STUDENT MUST REQUEST A REFUND AND THESE FUNDS ARE DISBURSED TO THE STUDENT BY CHECK. THE UNIVERSITY'S PROCEDURES FOR MONITORING GRANT FUNDS IN THE U.S. ARE AS FOLLOWS: THE UNIVERSITY HAS APPOINTED DIRECTORS, WHO REPORT TO THE APPROPRIATE VICE PRESIDENTS OVER ALL FEDERAL GRANT PROGRAMS. THESE DIRECTORS ARE CHARGED WITH PERFORMING ALL GRANT-RELATED ACTIVITIES INCLUDING APPLICATION, MONITORING OF EXPENDITURES AND REPORTING, WITH THE EXCEPTION OF DRAW-DOWNS OF FEDERAL FUNDS. DRAW-DOWNS ARE PERFORMED BY THE UNIVERSITY'S CONTROLLER AFTER REQUESTS ARE MADE BY THE DIRECTOR TO THE CONTROLLER. THE CONTROLLER REVIEWS THE REQUESTS FOR DRAW-DOWNS, WHICH INCLUDE DOCUMENTATION OF ALL DIRECT AND INDIRECT PROGRAM EXPENSES, BEFORE MAKING THE DRAW-DOWNS. A SINGLE AUDIT IS PERFORMED ANNUALLY BY THE UNIVERSITY'S INDEPENDENT AUDITORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COMPLETE COPY OF THE UNIVERSITY'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE INTERNAL REVENUE SERVICE, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING MEMBER OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PROVIDED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THIS IS REVIEWED ANNUALLY AT THE MEETING OF THE FINANCE COMMITTEE AND OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF ANY EMPLOYEE MAKING OVER $100,000 OR THE HIGHEST PAID EMPLOYEE APPROACHING THAT AMOUNT, APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSON(S) EMPLOYED BY MID-ATLANTIC CHRISTIAN UNIVERSITY: THE CHIEF EMPLOYED EXECUTIVE. AS OF THIS TIME, THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES RECEIVING COMPENSATION AT THAT LEVEL. THE PROCESS INCLUDES ALL OF THESE ELEMENTS: 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON(S) IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OR EXECUTIVE COMMITTEE OF THE UNIVERSITY, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON(S) IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THIS IS ACCOMPLISHED BY HAVING THE PUBLIC CONTACT THE CHIEF FINANCIAL OFFICER. |
| FORM 990, PART XI, LINE 9: | ACTUARIAL GAIN (LOSS) ON ANNUITY CONTRACTS -1,574. |
| FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING | THE FINANCE COMMITTEE AND THE AUDIT COMMITTEE ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT, AND THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MID-ATLANTIC CHRISTIAN UNIVERSITY FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 715 NORTH POINDEXTER STREET | AddressLine1Txt |
| City | ELIZABETH CITY | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561467140 | EIN |
| Primary Activities | MAKING GRANTS TO MID-ATLANTIC CHRISTIAN UNIVERSITY FOR SCHOLARSHIP FUNDING | PrimaryActivitiesTxt |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12A, I | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (18 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MID-ATLANTIC CHRISTIAN UNIVERSITY | ||
| C | $639,422 | CASH RECEIVED |
| FOUNDATION INC GAVE MID-ATLANTIC | ||
| CHRISTIAN UNIVERSITY GRANTS FOR | ||
| FUNDING STUDENT AND FACULTY SCHOLAR- | ||
| SHIPS AND FOR INSTITUTIONAL OPERA- | ||
| TIONS (GENERAL FUND LIBRARY ETC) | ||
| PAID EMPLOYEES OF MID-ATLANTIC | ||
| L | ||
| CHRISTIAN UNIVERSITY PERFORM FUNDRAISING | ||
| SOLICITATION FOR MID-ATLANTIC CHRISTIAN | ||
| UNIVERSITY FOUNDATION INC | ||
| MID-ATLANTIC CHRISTIAN UNIVERSITY AND | ||
| N | ||
| MID-ATLANTIC CHRISTIAN UNIVERSITY FOUND- | ||
| ATION INC SHARE FACILITIES EQUIPMENT | ||
| AND MAILING LISTS | ||
| MID-ATLANTIC CHRISTIAN UNIVERSITY SHARES | ||
| O | ||
| PAID EMPLOYEES WITH MID-ATLANTIC CHRIST- | ||
| IAN UNIVERSITY FOUNDATION INC WHICH | ||
| HAS NO PAID EMPLOYEES | ||
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