2014-11-17T15:58:39-06:00 2014-06-30 581484212 HOWARD MOORE & MCDUFFIE PC PO BOX 4547 MACON GA 31208 990 2013-07-01 237356941 MIDDLE GEORGIA STATE COLLEGE REAL ESTATE FOUNDATION INC MIDD 4787572500 100 COLLEGE STATION DRIVE MACON GA 31206 LEVY YOUMANS EXECUTIVE DIRECTOR 4787572500 2014-11-17 true JAY A SIEGELMAN P00536306 4787425317 2014-11-17 2013 2015-11-30 17:44:51Z LEVY YOUMANS 100 COLLEGE STATION DRIVE MACON GA 31206 4454249 false X WWW.MGA.EDU/FOUNDATION X 1973 GA TO PROVIDE SUPPORT TO MIDDLE GEORGIA STATE COLLEGE BY ACQUIRING, DEVELOPING AND MAINTAINING STUDENT HOUSING FACILITIES AND RECREATIONAL CENTERS FOR STUDENTS OF THE COLLEGE. 7 5 0 0 18880 0 314920 355106 3500430 4098721 499 422 3834729 4454249 1569539 180713 0 0 0 0 3564183 3890415 5133722 4071128 -1298993 383121 114290171 114029329 102190884 101546921 12099287 12482408 TO PROVIDE SUPPORT TO MIDDLE GEORGIA STATE COLLEGE BY ACQUIRING, DEVELOPING AND MAINTAINING STUDENT HOUSING FACILITIES AND RECREATIONAL CENTERS FOR STUDENTS OF THE COLLEGE. false false 4042801 180713 4454249 TO DEVELOP AND MAINTAIN STUDENT HOUSING AND RECREATIONAL FACILITIES THAT ARE USED BY STUDENTS OF MIDDLE GEORGIA STATE COLLEGE. 4042801 true false false false false false false false false false true true true false false true true true false false false false false false false false false true false true true false false false false false false false false false false false false false false true true false false false true 0 0 0 false false false false false false false false false false X 7 5 false false false false false true false true true false false true true true true false false false false false GA X LEVY YOUMANS 4784712729 100 COLLEGE STATION DRIVE MACON GA 31206 NANCY STROUD TRUSTEE 1.00 39.00 X 0 132429 26418 SUE CHIPMAN TRUSTEE 1.00 39.00 X 0 116352 22185 DAVID LANIER TRUSTEE 1.00 39.00 X 0 50000 4765 CHARLES PARKER CHAIRMAN 2.00 X X 0 0 0 DWIGHT JONES SECRETARY/TR 2.00 X X 0 0 0 JOHN PHILLIPS TRUSTEE 0.50 X 0 0 0 RONNIE ROLLINS TRUSTEE 0.50 X 0 0 0 STEVE KRUGER TRUSTEE 0.50 X 0 0 0 CHRISTOPHER BLAKE TRUSTEE 5.00 35.00 X 0 0 0 LEVY YOUMANS EXECUTIVE DI 40.00 X 0 99255 288 JOHN BLACK TRUSTEE 5.00 35.00 X 0 238108 35108 636144 88764 true true false RENTAL INCOME 531110 355106 355106 355106 4098721 4098721 900099 422 422 422 4454249 422 4453827 180713 180713 3880 3880 17048 17048 36676 36676 3715399 3715399 79620 79620 6811 6811 PROGRAM SUPPLIES 30393 30393 MISCELLANEOUS 588 588 4071128 4042801 28327 0 138645 230100 16332 6401728 16332 30350229 14060579 75342580 97744949 2056989 1977369 114290171 114029329 3679459 3613033 98511425 97933888 102190884 101546921 X 12099287 12482408 12099287 12482408 114290171 114029329 383121 X false true X true false X X X X false false false MIDDLE GEORGIA STATE COLLEGE INC 581028275 2 true true true 4042801 1 4042801 16332 16332 16332 SHORT -TERM TREASURY FUNDS 14060579 F 14060579 INVESTMENT IN DIRECT FINANCING LEASE 97744949 C 97744949 4454249 4454249 4454249 4071128 4071128 4071128 SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO SUCH INCOME FOR THE YEARS ENDED JUNE 30, 2014 AND 2013. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(3). THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. INFORMATION RETURNS FILED WITH REGULATORY AGENCIES ARE GENERALLY OPEN TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. true MIDDLE GEORGIA STATE COLLEGE INC 100 COLLEGE STATION DRIVE MACON GA 31206 581028275 GOV 180713 COST AIRCRAFT EQUIP COLLEGE SUPPORT 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT MADE IN 2013 WAS IN THE FORM OF USED NON-FLIGHTWORTHY AIRCRAFT THE COLLEGE USES TO TRAIN STUDENTS. THE TRANSACTION WAS MADE TO FINALIZE THE REORGANIZATION OF THE COLLEGE'S TWO SUPPORTING FOUNDATIONS. NO GRANTS ARE EXPECTED FOR FUTURE PERIODS. false false false false false false false false false NANCY STROUD TRUSTEE 132429 26273 145 158847 22806 JOHN BLACK TRUSTEE 238108 34968 140 273216 A BLECKLEY-COCHRAN DEVELOPMENT AUTHOR 030574334 09348PBCP 2005-11-01 26899298 CONSTRUCTION OF STUDENT HOUSING true false false B JOINT DEVELOPMENT AUTHORITY OF BLEC 261894499 09349AAJ7 2007-07-01 36340000 CONSTRUCTION OF STUDENT HOUSING true false false C DEVELOPMENT AUTHORITY OF BIBB COUNT 581445945 08869FEC9 2011-04-28 12169859 TO ACQUIRE EXISTING APARTMENT COMPLEX TO BE USED AS STUDENT HOUSING. true false false D DEVELOPMENT AUTHORITY OF BIBB COUNT 581445945 08869FEY1 2012-12-18 24339409 TO CONSTRUCT A STUDENT RECREATION AND WELLNESS CENTER ON THE MACON CAMPUS true false false A 575000 26899298 2265731 2326903 415288 111889 21559558 219929 2007 false false true true B 320000 36340000 3264761 2999661 546275 121739 28732879 674685 2009 false false true true C 185000 12169859 433212 204002 161305 128222 11243118 2011 false false true true D 24339409 707531 1410297 277413 266280 21649407 28481 false false true true A true false false false false false false B true false false false false false false C true false false false false false false D true false false false false false false A false false false true true false false false true B false false false true true false false false true C false true false false true false false false true D false true false false true false false false true SCHEDULE K - PURPOSE OF ISSUE DESCRIPTION DEVELOPMENT AUTHORITY OF BIBB COUNTY OF MIDDLE GEORGIA STATE COLLEGE. SCHEDULE K - DATE REBATE COMPUTATION PERFORMED BLECKLEY-COCHRAN DEVELOPMENT AUTHORI 06/30/14 JOINT DEVELOPMENT AUTHORITY OF BLECK 06/30/14 FORM 990, PAGE 6, PART VI, LINE 7A THE BYLAWS OF THE ORGANIZATION STATE THAT THE PRESIDENT OF MIDDLE GEORGIA STATE COLLEGE IS A MEMBER OF THE BOARD OF DIRECTORS AND CAN APPOINT OR ELECT ALL BUT ONE OF THE OTHER SIX MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE 990 IS DISTRIBUTED TO THE GOVERNING BODY FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE FOLLOWING PROCEDURES ARE USED BY THE FOUNDATION TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE ITS CONFLICT OF INTEREST POLICY: 1 EACH RESPONSBILE PERSON (NEW OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD OF DIRECTORS) SHALL BE REQUIRED TO REVIEW A COPY OF THE POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. 2. EACH RESPONSIBLE PERSON SHALL COMPLETE A DISCLOSURE FORM ANNUALLY IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED, THAT HE OR SHE BELEIVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO THE FOUNDATION. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE EXCECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. 3. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE POSTED TO THE FOUNDATION'S WEBSITE. MGC REAL ESTATE FOUNDATION LLC 100 COLLEGE STATION DRIVE MACON GA 31206 203650644 PROP MGT GA 1512510 30346545 N/A MGC REAL ESTATE FOUNDATION II LLC 100 COLLEGE STATION DRIVE MACON GA 31206 261742855 PROP MGT GA 2114152 42905438 N/A MSC FDN REAL ESTATE LLC 100 COLLEGE STATION DRIVE MACON GA 31206 237066010 PROP MGT GA 767994 14614158 N/A MSC FDN REAL ESTATE II LLC 100 COLLEGE STATION DRIVE MACON GA 31206 237066010 PROP MGT GA 59403 26020435 N/A MIDDLE GEORGIA STATE COLLEGE 100 COLLEGE STATION DRIVE MACON GA 31206 581028275 COLLEGE GA GOV 2 N/A false true true false false false false false false false true false false false true true true false false false MIDDLE GEORGIA STATE COLLEGE A 3793081 CASH RECEIVED MIDDLE GEORGIA STATE COLLEGE B 180712 COST OF PROPERTY TRANSFER MIDDLE GEORGIA STATE COLLEGE J 893684 CASH RECEIVED MIDDLE GEORGIA STATE COLLEGE N NOT DETERMINABLE MIDDLE GEORGIA STATE COLLEGE O NOT DETERMINABLE MIDDLE GEORGIA STATE COLLEGE P 16268 CASH PAID