SUMMIT MINISTRIES INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- SUMMIT MINISTRIES INC (EIN 73-0792333)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-08
- IRS object ID
- 201741289349302054
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-08T14:08:07-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 730792333 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Christian College Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7196859103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 207 | AddressLine1Txt |
| City | Manitou Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80829 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Jeff Myers | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7196859103 | PhoneNum |
| Signature | 2017-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 7195286225 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.240.105.108 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-05-08 | IPDt |
| IP Tm | 13:07:33 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8B87D0E9C94A533F7900D87E9B53B747997F3410 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0BEB7AAFB2B06B82802C5CF9516DA83B706B74E3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Summit Ministries | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Jeff Myers | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 207 | AddressLine1Txt |
| City | Manitou Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80829 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,197,308 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.summit.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | Equipping tomorrow's leaders to analyze competing worldviews and champion the Christian faith. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 219 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | -$203,180 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$204,680 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,990,862 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,834,566 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,207,040 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,147,897 | CYProgramServiceRevenueAmt |
| PY Investment Income | $61,500 | PYInvestmentIncomeAmt |
| CY Investment Income | -$106,871 | CYInvestmentIncomeAmt |
| PY Other Revenue | $636,911 | PYOtherRevenueAmt |
| CY Other Revenue | $213,465 | CYOtherRevenueAmt |
| PY Total Revenue | $5,896,313 | PYTotalRevenueAmt |
| CY Total Revenue | $7,089,057 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $165,985 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $142,449 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,993,649 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,464,209 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $154,493 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,520,986 | PYOtherExpensesAmt |
| CY Other Expenses | $3,259,154 | CYOtherExpensesAmt |
| PY Total Expenses | $5,680,620 | PYTotalExpensesAmt |
| CY Total Expenses | $5,865,812 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $215,693 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,223,245 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,736,194 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,929,778 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $598,887 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $910,942 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,137,307 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,018,836 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Summit Ministries is an educational Christian ministry with the purpose of equipping tomorrow's servant leaders to analyze competing worldviews and champion the Christian faith, inspiring each one to love God with all his heart, soul, mind, and strength. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,357,872 | ExpenseAmt |
| Grant | $142,449 | GrantAmt |
| Revenue | $2,023,992 | RevenueAmt |
| Desc | Summit Youth Ministries Summer Programs - Educate students ages 16-24 in Christian worldview thinking, preparing them for the battle of ideas that they will face in college and in culture. The two-week conferences feature over 70 hours of instruction in worldview analysis, Christian apologetics and leadership from a faculty of world-class instructors. Summer conferences are held in Colorado, California and Tennessee. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $433,544 | ExpenseAmt |
| Revenue | $292,245 | RevenueAmt |
| Desc | International/Oxford Programs - Designed for students of all academic disciplines who have completed at least two years of undergraduate schooling. This is a two-fold program including a fully accredited ten-week term tutored by Oxford University dons, augmented by a four-week course centered on worldview analysis, communication and leadership, designed to cultivate vision, value and virtue. The venues include lectures, seminar discussions and conference calls with scholars and authors whose works students have read. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $195,972 | ExpenseAmt |
| Revenue | $198,808 | RevenueAmt |
| Desc | Summit Semester Program - A 12-week Christ-centered academic retreat, located near Pagosa Springs, Colorado, designed for post high school graduates. The retreat prepares young Christian thinkers to address the dichotomy separating faith from reason. Major courses include History of Christian Thought, Christianity and Politics, and English Literature. Minor courses include Philosophy, Art, Theology & the Church, Cultural Apologetics, and Bible Survey. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $3,029,881 | $871,239 | Adult Conferences - Designed to equip parents, teachers, pastors and lay leaders to understand the biblical Christian, Islamic, Postmodern, Secular Humanist, Marxist and New Age worldviews, as well as the cultural issues where these worldviews battle for supremacy. |
| $95,635 | $93,788 | Other Programs - Alumni Network, Curriculum development and sales, college credit program, consulting and honorariums, program related rental activity. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,125,516 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $965,027 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,112,904 | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 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 | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 131 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 219 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jeff Wood | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7196859103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 207 | AddressLine1Txt |
| City | Manitou Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80829 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Jeff Myers | ||||||
| President | 40.00 | Yes (X) | Yes (X) | $195,269 | $0 | $10,893 |
| Steve Austin | ||||||
| Chairman/Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Reg Lyle | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Julie Hays | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Brezina | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mikkel Mandt | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tony Jeffrey | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Merida Brooks | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Michael Francisco | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Julie H Ambler | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jeff Wood | ||||||
| CFO | 40.00 | Yes (X) | $96,922 | $0 | $15,548 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $292,191 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $26,441 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
|---|---|---|---|---|---|
| Bryan College | |||||
| 721 Bryan Drive | Dayton | TN | 37321 | Conference Facilities | $338,863 |
| Washington Int'l Studies Council | |||||
| Crystal Plaza One Ste 503A | Arlington | VA | 22202 | Summit Oxford Study Center | $284,590 |
| Elder Construction | |||||
| 3431 N Prospect Street | Colorado Springs | CO | 80907 | Construction - Remodel | $279,044 |
| Biola University | |||||
| 13800 Biola Ave | La Mirada | CA | 90639 | Conference Facilities | $119,398 |
| GeoStabilization Int'l | |||||
| PO Box 4709 | Grand Junction | CO | 81502 | Engineering - Boulder stabilization | $119,271 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,834,566 | AllOtherContributionsAmt |
| Noncash Contributions | $1,993,387 | NoncashContributionsAmt |
| Total Contributions | $3,834,566 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Conference Revenue | 611600 | $2,838,656 | $2,838,656 |
| Student Activity | 611600 | $89,145 | $89,145 |
| College Credit Program | 611600 | $87,550 | $87,550 |
| Consulting Income | 611600 | $21,225 | $21,225 |
| Training & Support | 611600 | $20,089 | $20,089 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $91,232 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,232 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,147,897 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,261 | TotalRevenueColumnAmt |
| Exclusion | $40,261 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,470 | TotalRevenueColumnAmt |
| Exclusion | $84,470 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $110,993 | RealAmt |
| Personal | $72,302 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $535,547 | RealAmt |
| Personal | $275,482 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$424,554 | RealAmt |
| Personal | -$203,180 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$627,734 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$424,554 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$203,180 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $726,357 | SecuritiesAmt |
| Other | $40,900 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $717,427 | SecuritiesAmt |
| Other | $196,962 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,930 | SecuritiesAmt |
| Other | -$156,062 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$147,132 | TotalRevenueColumnAmt |
| Exclusion | -$147,132 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,139,562 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $382,833 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $756,729 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $756,729 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,089,057 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,480,072 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$203,180 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$22,401 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,449 | TotalAmt |
| Program Services | $142,449 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,632 | TotalAmt |
| Program Services | $280,395 | ProgramServicesAmt |
| Management And General | $25,491 | ManagementAndGeneralAmt |
| Fundraising | $12,746 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,000 | TotalAmt |
| Program Services | $48,000 | ProgramServicesAmt |
| Management And General | $24,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,601,081 | TotalAmt |
| Program Services | $1,445,993 | ProgramServicesAmt |
| Management And General | $98,679 | ManagementAndGeneralAmt |
| Fundraising | $56,409 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,950 | TotalAmt |
| Program Services | $25,476 | ProgramServicesAmt |
| Management And General | $2,316 | ManagementAndGeneralAmt |
| Fundraising | $1,158 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $285,522 | TotalAmt |
| Program Services | $251,259 | ProgramServicesAmt |
| Management And General | $22,842 | ManagementAndGeneralAmt |
| Fundraising | $11,421 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,024 | TotalAmt |
| Program Services | $139,061 | ProgramServicesAmt |
| Management And General | $12,642 | ManagementAndGeneralAmt |
| Fundraising | $6,321 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,047 | TotalAmt |
| Program Services | $18,079 | ProgramServicesAmt |
| Management And General | $3,968 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,470 | TotalAmt |
| Management And General | $14,470 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,594 | TotalAmt |
| Program Services | $220,475 | ProgramServicesAmt |
| Management And General | $55,119 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,315 | TotalAmt |
| Program Services | $138,499 | ProgramServicesAmt |
| Management And General | $28,050 | ManagementAndGeneralAmt |
| Fundraising | $8,766 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,789 | TotalAmt |
| Program Services | $136,656 | ProgramServicesAmt |
| Management And General | $45,362 | ManagementAndGeneralAmt |
| Fundraising | $16,771 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,541 | TotalAmt |
| Program Services | $113,332 | ProgramServicesAmt |
| Management And General | $8,718 | ManagementAndGeneralAmt |
| Fundraising | $2,491 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,944 | TotalAmt |
| Program Services | $37,944 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,352 | TotalAmt |
| Program Services | $63,352 | ProgramServicesAmt |
| Management And General | $59,496 | ManagementAndGeneralAmt |
| Fundraising | $4,504 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,086 | TotalAmt |
| Program Services | $198,192 | ProgramServicesAmt |
| Management And General | $23,206 | ManagementAndGeneralAmt |
| Fundraising | $5,688 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $823,250 | TotalAmt |
| Program Services | $822,491 | ProgramServicesAmt |
| Management And General | $759 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,201 | TotalAmt |
| Management And General | $5,201 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,555 | TotalAmt |
| Program Services | $68,019 | ProgramServicesAmt |
| Management And General | $83,536 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,715 | TotalAmt |
| Program Services | $11,973 | ProgramServicesAmt |
| Management And General | $5,365 | ManagementAndGeneralAmt |
| Fundraising | $3,377 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Summit Sessions | $712,671 | $712,671 | ||
| Curriculum Development | $141,673 | $141,673 | ||
| Postage, printing, ship | $117,021 | $59,796 | $35,181 | $22,044 |
| Repairs & Maintenance | $56,604 | $23,208 | $31,132 | $2,264 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,326 | TotalAmt |
| Program Services | $13,911 | ProgramServicesAmt |
| Management And General | $12,882 | ManagementAndGeneralAmt |
| Fundraising | $533 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,865,812 | TotalAmt |
| Program Services | $5,112,904 | ProgramServicesAmt |
| Management And General | $598,415 | ManagementAndGeneralAmt |
| Fundraising | $154,493 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,580 | TotalAmt |
| Program Services | $15,973 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $13,607 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,118 | BOYAmt |
| EOY | $511,416 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,369 | BOYAmt |
| EOY | $69,877 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,963 | BOYAmt |
| EOY | $82,783 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,871 | BOYAmt |
| EOY | $344,919 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,680 | BOYAmt |
| EOY | $128,233 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,483,027 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,848,776 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,631,158 | BOYAmt |
| EOY | $7,634,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,181,700 | BOYAmt |
| EOY | $1,551,197 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,200 | BOYAmt |
| EOY | $382,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,135 | BOYAmt |
| EOY | $225,102 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,736,194 | BOYAmt |
| EOY | $10,929,778 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,382 | BOYAmt |
| EOY | $553,143 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,361 | BOYAmt |
| EOY | $55,331 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,752 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,392 | BOYAmt |
| EOY | $102,468 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,887 | BOYAmt |
| EOY | $910,942 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,635,504 | BOYAmt |
| EOY | $7,457,456 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,109 | BOYAmt |
| EOY | $2,117,686 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,694 | BOYAmt |
| EOY | $443,694 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,137,307 | BOYAmt |
| EOY | $10,018,836 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,736,194 | BOYAmt |
| EOY | $10,929,778 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,223,245 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $70,100 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$411,816 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,949,705 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,163,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,365,018 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,990,862 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,834,566 | CurrentTaxYearAmt |
| Total | $14,303,600 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,949,705 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,163,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,365,018 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,990,862 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,834,566 | CurrentTaxYearAmt |
| Total | $14,303,600 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,231,625 | SubstantialContributorsTotAmt |
| Public Support Total170 | $12,071,975 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $213,361 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $186,778 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $229,646 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $334,045 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $235,724 | CurrentTaxYearAmt |
| Total | $1,199,554 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,875 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,608 | CurrentTaxYearMinus3YearsAmt |
| Total | $184,483 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $15,687,637 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $20,081,288 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.76950 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Other Revenue - 2012 Amount: $ 156,875. 2013 Amount: $ 27,608. |
| Schedule A, Part II | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $470,893 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $31,751 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $502,644 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $488,829 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$7,136 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $10,800 | GrantsOrScholarshipsAmt |
| End Year Balance | $470,893 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $490,662 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $23,167 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $25,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $488,829 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.88270 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11730 | 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 | $800,501 | OtherCostOrOtherBasisAmt |
| Book Value | $800,501 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,200,791 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,207,812 | DepreciationAmt |
| Book Value | $5,992,979 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $725,047 | OtherCostOrOtherBasisAmt |
| Depreciation | $495,718 | DepreciationAmt |
| Book Value | $229,329 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $756,688 | OtherCostOrOtherBasisAmt |
| Depreciation | $145,246 | DepreciationAmt |
| Book Value | $611,442 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,634,251 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred Compensation Payable | Desc |
| Amt | $102,468 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $102,468 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,926,734 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $70,100 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,193,863 | OtherRevenueAmt |
| Revenue Not Reported | $1,263,963 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,662,771 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $14,470 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $411,816 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $426,286 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,089,057 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,045,205 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,193,863 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,193,863 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,851,342 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $14,470 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $14,470 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,865,812 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The purpose of the endowment fund is to fund scholarships. Income in excess of corpus plus 10% can be distributed for scholarships. |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2016, Summit had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Summit is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years before 2013. |
| Part XI, Line 2d - Other Adjustments: | Rental Expenses 811,030. Cost of Goods Sold 382,833. |
| Part XI, Line 4b - Other Adjustments: | Impairment Loss on Property Held for Sale 411,816. |
| Part XII, Line 2d - Other Adjustments: | Cost of Goods Sold 382,833. Rental Expenses 811,030. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The college has always admitted all races impartially and does not base any decision or policy upon the racial composition of the students, staff or faculty. Our website contains a statement of racial nondiscrimination and such statements are included in our brochures and student communications documenting our policy. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 1 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Oxford Universtiy Program | SpecificServicesProvidedTxt |
| Region Total Expenditures | $511,139 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $511,139 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $511,139 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | The organization tracks foreign expenses in accordance with the accrual basis of accounting. All expenditures are run through a local bank in England. Written receipts for large items are provided on a monthly basis. | 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 | Scholarship Assistance | GrantTypeTxt |
| Recipient | 334 | RecipientCnt |
| Cash Grant | $142,449 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Scholarship assistance is provided to individuals based on predetermined criteria, and upon recommendation by board members or staff. Assistance is provided in the form of reduced program fees, and recipient achievements are recorded. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | Jeff Myers | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $178,055 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $17,214 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,893 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $206,162 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Janet Mandt | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Wife of Mikkel Mandt, Board Member | RelationshipDescriptionTxt |
| Transaction | $48,000 | TransactionAmt |
| Transaction | Property lease | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $24,502 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,968,885 | 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 | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | The number of contributions reported is the number of contributions received, not the number of items contributed. |
| Part I, Line 32b: | An appraiser was used to assess the value, and a closing company was used to settle the transaction. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The governing body delegated broad authority to the Executive Committee. The Executive Committee's members include Steve Austin, Mike Mandt, and Michael Francisco, all of whom are also members of the governing body. The Executive Committee shall have the power to bind Summit Ministries and act on behalf of the entirety of the Board of Directors, provided that, the Executive Committee shall not have the power to delegate any of its powers to any further committee, though it may appoint such committees as it desires for purposes other than to act on behalf of Summit Ministries. By way of example only and without limitation, the Executive Committee may appoint members of additional committees to prepare research and recommend courses of action. Without limiting the foregoing, the Executive Committee shall not have the power to: 1. Elect, appoint or remove any member of the Board of Directors of Summit Ministries; 2. Amend, restate, alter or repeal the Articles of Incorporation or Bylaws of Summit Ministries; 3. Whether in one or a series of transactions exceeding 250k, approve a plan of merger or approve a sale, lease, exchange or other disposition of all or substantially all of the property of Summit Ministries; or 4. Take any other action prohibited by law. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent CPA firm and is reviewed by the organization's accountant and CFO for accuracy. A copy of the return is then provided to the board of directors for their review prior to being filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | On an annual basis, Board members and officers are required to disclose potential conflicts of interest, and the CFO reviews the signed statements. This process is overseen by the Executive Committee of the Board of Directors. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Section B, line 15 | 15a - A compensation review committee, consisting of independent members of the board, is responsible for recommending compensation for the position of President. As part of their process, the compensation review committee references comparability data, including salary and benefits provided to similar positions, at similar organizations. The committee then makes a recommendation to the full board, which votes to approve or deny the recommended compensation package. All related deliberations and decisions are documented in the board minutes. 15b - This same compensation review committee is responsible for reviewing and approving compensation for all staff, including the Chief Financial Officer, and follows the same processes as previously outlined for the President. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XI, line 9: | Impairment Loss on Property Held for Sale -411,816. |
| Form 990, Part XII, Line 2c: | The Audit Committee of the Board of Directors is responsible for oversight of the audit of the organizations financial statements, and selection of the independent accounting firm used. This process has not changed from the prior year. |