INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC (EIN 59-3576254)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-15
- IRS object ID
- 201600469349300130
- Schema version
- 2014v6.0
- 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 L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-15T10:13:40-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274404338 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The McInnis Company CPAs PL | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3955 Riverside Avenue | AddressLine1Txt |
| City | Jacksonville | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593576254 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE FOR WORSHIP STUDIES FLORIDA CAMPUS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 HENDRICKS AVENUE | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JAMES R HART | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9042642172 | PhoneNum |
| Signature | 2016-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan B McInnis CPA | PreparerPersonNm |
| PTIN | P01414931 | PTIN |
| Phone | 9046448227 | PhoneNum |
| Preparation | 2016-02-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DR JAMES R HART | PrincipalOfficerNm |
| Gross Receipts | $1,003,500 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IWS.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL, AND MISSIOLOGICAL REFLECTION IN COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 67 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $211,056 | PYContributionsGrantsAmt |
| CY Contributions Grants | $250,367 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $673,057 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $738,397 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,766 | PYInvestmentIncomeAmt |
| CY Investment Income | $541 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,384 | PYOtherRevenueAmt |
| CY Other Revenue | $5,548 | CYOtherRevenueAmt |
| PY Total Revenue | $889,263 | PYTotalRevenueAmt |
| CY Total Revenue | $994,853 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $60,293 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $77,987 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $453,932 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $465,183 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $363,160 | PYOtherExpensesAmt |
| CY Other Expenses | $343,500 | CYOtherExpensesAmt |
| PY Total Expenses | $877,385 | PYTotalExpensesAmt |
| CY Total Expenses | $886,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,878 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $108,183 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $383,497 | TotalAssetsBOYAmt |
| Total Assets EOY | $508,547 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,706 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,573 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $345,791 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $453,974 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE INSTITUTE FOR WORSHIP STUDIES FORMS SERVANT LEADERS IN CHRISTIAN WORSHIP RENEWAL AND EDUCATION THROUGH GRADUATE ACADEMIC PRAXIS, GROUNDED IN BIBLICAL, HISTORICAL, THEOLOGICAL, CULTURAL, AND MISSIOLOGICAL REFLECTION IN COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $518,674 | ExpenseAmt |
| Grant | $77,987 | GrantAmt |
| Revenue | $743,945 | RevenueAmt |
| Desc | INTENSIVE COURSES OF BIBLICAL STUDIES ARE HELD DURING THE YEAR WITH FOLLOW UP FOR STUDENTS VIA THE INTERNET. FIVE COURSES ARE OFFERED FOR THE MASTER OF WORSHIP STUDIES AND SIX COURSES FOR THE DOCTOR OF WORSHIP STUDIES. TOTAL ENROLLMENT FOR THE FISCAL YEAR WAS APPROXIMATELY 163 STUDENTS. FOURTEEN MASTER OF WORSHIP STUDIES DEGREES WERE CONFERRED AND 21 DOCTOR OF WORSHIP DEGREES WERE CONFERRED FROM JULY 1 2014 THROUGH JUNE 30 2015. THE ADVANCE GRADUATE CERTIFICATES ARE ALL DOCTORAL LEVEL WORK EXCLUDING THE DISSERTATION. TWO SUCH CERTIFICATES WERE CONFERRED. | Desc |
| Total Program Service Expenses | $518,674 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 36 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JAMES R HART | PersonNm |
| Phone | 9042642172 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 HENDRICKS AVENUE | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32207 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DR JAMES R HART | |||||||
| PRESIDENT | 40.00 | 0.00 | Yes (X) | Yes (X) | $67,990 | $0 | $29,595 |
| DR GERALD BORCHERT | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOHN LINDSELL | |||||||
| CHAIRMAN OF THE BOARD | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR KAREN CARPENTER | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DR MELVA COSTEN | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MRS JOANNE WEBBER | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $12,000 | $0 | $0 | |
| REV DR WAYNE FREEBERG | |||||||
| SECRETARY AND TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REV DR LUDER WHITLOCK JR | |||||||
| VICE CHAIR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MRS PATRICIA WITT | |||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $79,990 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,595 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $250,367 | AllOtherContributionsAmt |
| Total Contributions | $250,367 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $611,110 | $611,110 |
| FEES | 611600 | $118,132 | $118,132 |
| ORIENTATION REVENUE | 611600 | $9,155 | $9,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $738,397 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $541 | TotalRevenueColumnAmt |
| Exclusion | $541 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,639 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $8,647 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,008 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$5,008 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER INCOME | 900099 | $1,502 | $1,502 |
| WORSHIP SEMINAR REVENUE | 900099 | $9,054 | $9,054 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,556 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $994,853 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $743,945 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $541 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,303 | TotalAmt |
| Program Services | $3,303 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,763 | TotalAmt |
| Program Services | $57,763 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,921 | TotalAmt |
| Program Services | $16,921 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,863 | TotalAmt |
| Management And General | $63,863 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,346 | TotalAmt |
| Program Services | $243,436 | ProgramServicesAmt |
| Management And General | $97,910 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,372 | TotalAmt |
| Management And General | $3,372 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,350 | TotalAmt |
| Management And General | $30,350 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,252 | TotalAmt |
| Program Services | $10,164 | ProgramServicesAmt |
| Management And General | $16,088 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,202 | TotalAmt |
| Management And General | $6,202 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,889 | TotalAmt |
| Program Services | $5,375 | ProgramServicesAmt |
| Management And General | $26,514 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,045 | TotalAmt |
| Management And General | $25,045 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,201 | TotalAmt |
| Program Services | $973 | ProgramServicesAmt |
| Management And General | $16,228 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,701 | TotalAmt |
| Management And General | $6,701 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,841 | TotalAmt |
| Program Services | $21,999 | ProgramServicesAmt |
| Management And General | $5,842 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,080 | TotalAmt |
| Program Services | $46,086 | ProgramServicesAmt |
| Management And General | $23,994 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,988 | TotalAmt |
| Program Services | $9,021 | ProgramServicesAmt |
| Management And General | $1,967 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,708 | TotalAmt |
| Management And General | $7,708 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,469 | TotalAmt |
| Management And General | $14,469 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEAL SERVICE FOR STUDENTS | $48,527 | $48,527 | |
| GRADUATION AND ORIENTATION | $12,618 | $12,618 | |
| LIBRARY ACQUISITION | $12,826 | $12,826 | |
| CREDIT CARD FEES | $12,678 | $12,678 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,727 | TotalAmt |
| Program Services | $29,662 | ProgramServicesAmt |
| Management And General | $9,065 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $886,670 | TotalAmt |
| Program Services | $518,674 | ProgramServicesAmt |
| Management And General | $367,996 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,376 | BOYAmt |
| EOY | $221,308 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,379 | BOYAmt |
| EOY | $232,845 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195 | BOYAmt |
| EOY | $1,686 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,218 | BOYAmt |
| EOY | $22,543 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,010 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,007 | BOYAmt |
| EOY | $5,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $69,797 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,067 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,379 | BOYAmt |
| EOY | $23,730 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $933 | BOYAmt |
| EOY | $840 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,497 | BOYAmt |
| EOY | $508,547 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,423 | BOYAmt |
| EOY | $27,809 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,565 | BOYAmt |
| EOY | $25,821 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,718 | BOYAmt |
| EOY | $943 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,706 | BOYAmt |
| EOY | $54,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,744 | BOYAmt |
| EOY | $379,494 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,131 | BOYAmt |
| EOY | $45,092 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,916 | BOYAmt |
| EOY | $29,388 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,791 | BOYAmt |
| EOY | $453,974 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,497 | BOYAmt |
| EOY | $508,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $108,183 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 | $14,916 | BeginningYearBalanceAmt |
| Contributions | $14,472 | ContributionsAmt |
| End Year Balance | $29,388 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,386 | BeginningYearBalanceAmt |
| Contributions | $1,530 | ContributionsAmt |
| End Year Balance | $14,916 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,961 | BeginningYearBalanceAmt |
| Contributions | $425 | ContributionsAmt |
| End Year Balance | $13,386 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,681 | BeginningYearBalanceAmt |
| Contributions | $280 | ContributionsAmt |
| End Year Balance | $12,961 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,540 | BeginningYearBalanceAmt |
| Contributions | $141 | ContributionsAmt |
| End Year Balance | $12,681 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $69,797 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,067 | DepreciationAmt |
| Book Value | $23,730 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,730 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSIGNMENT INVENTORY PAYABLE | |
| ACCRUED PAYROLL | $943 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $943 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $961,816 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $33,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $8,647 | OtherRevenueAmt |
| Revenue Not Reported | $41,647 | RevenueNotReportedAmt |
| Revenue Subtotal | $920,169 | RevenueSubtotalAmt |
| Other Revenues Not Included | $74,684 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $74,684 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $994,853 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $853,633 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $33,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $8,647 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $41,647 | ExpensesNotReportedAmt |
| Expenses Subtotal | $811,986 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $74,684 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $74,684 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $886,670 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other revenues not included on Form 990 (Part XI, line 2d) | COST OF GOODS SOLD - BOOK STORE INVENTORY |
| Other revenues included on Form 990 (Part XI, line 4b) | TUITION AND FEES GRANT |
| Other expenses not included on Form 990 (Part XII, line 2d) | COST OF GOODS SOLD - BOOK STORE INVENTORY |
| Other expenses included on Form 990 (Part XII, line 4b) | TUITION AND FEES GRANT |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule F IRS990ScheduleF
Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| TUITION AND FEES GRANT | NORTH AMERICAN NOT THE UNITED STATES | 4 | $7,229 | TUITION AND FEES | FAIR MARKET VALUE |
| TUITION AND FEES GRANT | SOUTH ASIA | 2 | $4,137 | TUITION AND FEES | FAIR MARKET VALUE |
| TUITION AND FEES GRANT | SUB-SAHARAN AFRICA | 2 | $5,555 | TUITION AND FEES | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION AND FEES GRANT | GrantTypeTxt |
| Recipient | 34 | RecipientCnt |
| Non Cash Assistance | $57,763 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION AND FEES GRANT | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | ALL SCHOLARSHIP AND GRANT DECISIONS ARE MADE BY THE FINANCIAL AID COMMITTEE. AWARDS MUST BE APPLIED FOR AND RENEWED EACH SEMESTER. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WEBBER COMMUNICATION | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $12,000 | TransactionAmt |
| Transaction | CONSULTING SERVICES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | THE CHAIRMAN OF THE BOARD, DR. JOHN LINDSELL, IS THE BROTHER OF MRS. JOANNE WEBBER. MRS. JOANNE WEBBER IS ALSO A MEMBER OF THE BOARD AND IS THE WIDOW OF THE SCHOOLS FOUNDER, DR. ROBERT E. WEBBER. |
| Form 990 governing body review Part VI line 11 | AFTER THE FORM 990 IS PREPARED BY THE INSTITUTES EXTERNAL CPA, IT IS REVIEWED BY THE PRESIDENT. A COPY IS PROVIDED TO THE BOARD BEFORE IT IS FILED WITH THE IRS. |
| Conflict of interest policy compliance Part VI line 12c | ANNUALLY, AT ONE OF THE BOARD MEETINGS, THE SCHOOL PRESIDENT AND ALL THE DIRECTORS ARE REQUESTED TO COMPLETE A DISCLOSURE OF CONFLICTING INTEREST FORM THAT IS SUPPLIED TO THEM. THE BOARD EXECUTIVE COMMITTEE REVIEWS THE FORMS TO VERIFY THAT EITHER NO CONFLICTS EXIST OR THAT ANY CONFLICTS ARE PROPERLY DISCLOSED SO THAT PREVENTATIVE ACTION MAY BE TAKEN. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AND ARE PROVIDED ON A PER-REQUEST BASIS. |
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