CHRISTIAN EDUCATION ACTIVITIES CORP: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTIAN EDUCATION ACTIVITIES CORP (EIN 23-7367217)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-11
- IRS object ID
- 201420429349301642
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-11T15:53:39-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237367217 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Christian Education Activities Corp | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CHRI | NameControl |
| Phone | 3619919403 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1 |
| City | Corpus Christi | City |
| State | TX | State |
| ZIP Code | 78412 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Anthony Celelli | Name |
| Title | President | Title |
| Phone | 3619919403 | Phone |
| Date Signed | 2014-02-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Texas School of Christian | BusinessNameLine1 |
| Business Name Line2 | Studies | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Anthony Celelli | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1 |
| City | Corpus Christi | City |
| State | TX | State |
| ZIP Code | 78412 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1709668 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.stscs.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | Equip educationally underserved followers of Christ to change the world through service. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 34 | TotalNbrEmployees |
| Total Nbr Volunteers | 19 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 477209 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1385514 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 314363 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 103919 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 238544 | InvestmentIncomePriorYear |
| Investment Income Current Year | 183473 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 31746 | OtherRevenuePriorYear |
| Other Revenue Current Year | 36762 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1061862 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1709668 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 33511 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 66860 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 314729 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 614045 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 48479 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 478151 | OtherExpensePriorYear |
| Other Expenses Current Year | 313349 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 826391 | TotalExpensesPriorYear |
| Total Expenses Current Year | 994254 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 235471 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 715414 | RevenuesLessExpensesCY |
| Total Assets BOY | 5948939 | TotalAssetsBOY |
| Total Assets EOY | 6806885 | TotalAssetsEOY |
| Total Liabilities BOY | 372854 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 317476 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5576085 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6489409 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Christian Education Activities Corporation of South Texas is an educational institution teaching bachelor level & graduate level college courses, diploma level non-credit courses and short term seminars & workshops. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 743109 | Expense |
| Grants | 66860 | Grants |
| Revenue | 103919 | Revenue |
| Description | The South Texas School of Christian Studies is a Baptist college that trains ministers to serve in local churches and other places of ministries. The school offers a Certificate in Ministry program that offers entry level preparation courses for ministry service. The Diploma in Ministry Studies is a 2-year program that addresses the formation of the minister through Biblical, Theological, and professional studies. The Associate of Arts in Ministry Studies focuses on the development of ministry leaders through biblical, theological, professional, and general education studies.In addition to these SCS programs, the school also partners with Hardin-Simmons University in delivering two undergraduate and two graduate degree programs for ministry students. | Description |
| Total Program Service Expense | 743109 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 34 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | TX | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chris Stapper Dean of Business | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3619919403 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7000 Ocean Drive | AddressLine1 |
| City | Corpus Christi | City |
| State | TX | State |
| ZIP Code | 78412 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Anthony Celelli | ||||||
| President | 40.00 | X | X | 50505 | 0 | 49623 |
| Jeanette Gordon | ||||||
| Board Chair | 1.00 | X | X | 0 | 0 | 0 |
| Derrick Reaves | ||||||
| Board Chair (Part Year) | 1.00 | X | X | 0 | 0 | 0 |
| Anson Nash | ||||||
| Vice Chair | 1.00 | X | X | 0 | 0 | 0 |
| Debbie Isaacs | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Sam Isaacs | ||||||
| Treasurer (Part Year) | 1.00 | X | X | 0 | 0 | 0 |
| Raul Elizondo | ||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 |
| Kevin Pagan | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Steven Parker | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Greg Garbe | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Linn Self | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Mike Hall | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Bennye Jane Arnold | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Bryan Richardson | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Richard Ingraham | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Kathy McDow | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Troy Riggs | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Tim Anderson | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Lois Ann Stephenson | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Kenneth Wright | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Angela Milano | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Marshall Johnston | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Chris Stapper Bd Member Pt Yr | ||||||
| Dean of Business | 40.00 | X | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 50505 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 49623 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 1385514 | AllOtherContributions |
| Total Contributions | 1385514 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & fees | 900099 | 102041 | 102041 |
| Auxiliary | 900099 | 1878 | 1878 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 103919 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 183473 | TotalRevenueColumn |
| Exclusion | $183,473 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34322 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34322 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34322 | TotalRevenueColumn |
| Exclusion | $34,322 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 2440 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 0 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2440 | TotalRevenueColumn |
| Exclusion | $2,440 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1709668 | TotalRevenueColumn |
| Related Or Exempt Function Income | 103919 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $220,235 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66860 | Total |
| Program Services | 66860 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68847 | Total |
| Program Services | 47996 | ProgramServices |
| Management And General | 20851 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40930 | Total |
| Program Services | 28830 | ProgramServices |
| Management And General | 10404 | ManagementAndGeneral |
| Fundraising | 1696 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 415821 | Total |
| Program Services | 295414 | ProgramServices |
| Management And General | 101443 | ManagementAndGeneral |
| Fundraising | 18964 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21076 | Total |
| Program Services | 14004 | ProgramServices |
| Management And General | 3987 | ManagementAndGeneral |
| Fundraising | 3085 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40754 | Total |
| Program Services | 24879 | ProgramServices |
| Management And General | 4580 | ManagementAndGeneral |
| Fundraising | 11295 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26617 | Total |
| Program Services | 18749 | ProgramServices |
| Management And General | 6766 | ManagementAndGeneral |
| Fundraising | 1102 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15285 | Total |
| Program Services | 9981 | ProgramServices |
| Management And General | 3922 | ManagementAndGeneral |
| Fundraising | 1382 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4999 | Total |
| Program Services | 3265 | ProgramServices |
| Management And General | 1283 | ManagementAndGeneral |
| Fundraising | 451 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17349 | Total |
| Management And General | 17349 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55415 | Total |
| Program Services | 45592 | ProgramServices |
| Management And General | 8756 | ManagementAndGeneral |
| Fundraising | 1067 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131271 | Total |
| Program Services | 111581 | ProgramServices |
| Management And General | 17065 | ManagementAndGeneral |
| Fundraising | 2625 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21248 | Total |
| Program Services | 11301 | ProgramServices |
| Management And General | 7817 | ManagementAndGeneral |
| Fundraising | 2130 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86259 | Total |
| Program Services | 73320 | ProgramServices |
| Management And General | 11214 | ManagementAndGeneral |
| Fundraising | 1725 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39725 | Total |
| Program Services | 39725 | ProgramServices |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Program expenses | 49558 | 41503 | 6969 | 1086 |
| Education expenses | 42147 | 42147 | ||
| Presidential expenses | 21068 | 13291 | 2487 | 5290 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -170975 | Total |
| Program Services | -145329 | ProgramServices |
| Management And General | -22227 | ManagementAndGeneral |
| Fundraising | -3419 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 994254 | Total |
| Program Services | 743109 | ProgramServices |
| Management And General | 202666 | ManagementAndGeneral |
| Fundraising | 48479 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1259 | BOY |
| EOY | 67819 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 215146 | BOY |
| EOY | 307010 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56734 | BOY |
| EOY | 36373 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2064 | BOY |
| EOY | 2064 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18767 | BOY |
| EOY | 9545 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3815964 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1541168 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2692832 | BOY |
| EOY | 2274796 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2962137 | BOY |
| EOY | 2642515 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 822000 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 644763 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5948939 | BOY |
| EOY | 6806885 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42903 | BOY |
| EOY | 29193 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 10709 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 329951 | BOY |
| EOY | 277574 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 372854 | BOY |
| EOY | 317476 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1642803 | BOY |
| EOY | 2320149 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 982925 | BOY |
| EOY | 1094613 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2950357 | BOY |
| EOY | 3074647 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5576085 | BOY |
| EOY | 6489409 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5948939 | BOY |
| EOY | 6806885 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 715414 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 162922 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 34988 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3221129 | BeginningOfYearBalance |
| Contributions | 117891 | Contributions |
| Investment Earnings Or Losses | 293442 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 66860 | GrantsOrScholarships |
| Other Expenditures | 101087 | OtherExpenditures |
| End Of Year Balance | 3464515 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3937320 | BeginningOfYearBalance |
| Contributions | 46349 | Contributions |
| Investment Earnings Or Losses | 48697 | InvestmentEarningsOrLosses |
| Other Expenditures | 242958 | OtherExpenditures |
| Administrative Expenses | 18731 | AdministrativeExpenses |
| End Of Year Balance | 3770677 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3415012 | BeginningOfYearBalance |
| Contributions | 34241 | Contributions |
| Investment Earnings Or Losses | 686236 | InvestmentEarningsOrLosses |
| Other Expenditures | 183369 | OtherExpenditures |
| Administrative Expenses | 14800 | AdministrativeExpenses |
| End Of Year Balance | 3937320 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3325009 | BeginningOfYearBalance |
| Contributions | 30225 | Contributions |
| Investment Earnings Or Losses | 228332 | InvestmentEarningsOrLosses |
| Other Expenditures | 156004 | OtherExpenditures |
| Administrative Expenses | 12550 | AdministrativeExpenses |
| End Of Year Balance | 3415012 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.16460 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.83540 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 557808 | OtherCostOrOtherBasis |
| Book Value | 557808 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2486578 | OtherCostOrOtherBasis |
| Depreciation | 1198141 | Depreciation |
| Book Value | 1288437 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 238019 | OtherCostOrOtherBasis |
| Depreciation | 148184 | Depreciation |
| Book Value | 89835 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 533559 | OtherCostOrOtherBasis |
| Depreciation | 194843 | Depreciation |
| Book Value | 338716 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2274796 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Real estate held for investment | Description |
| Book Value | 822000 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 822000 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Beneficial interests in perpetual trusts | Description |
| Book Value | 644763 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 644763 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1840718 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 162922 | NetUnrealizedGainsInvestments |
| Other Revenues | -31872 | OtherRevenues |
| Revenue Not Rptd F990 | 131050 | RevenueNotRptdF990 |
| Revenue Subtotal | 1709668 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1709668 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 927394 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 927394 | ExpensesSubtotal |
| Other Expenses Not Included | 66860 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 66860 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 994254 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The organization's endowment consists of multiple individual funds established for building expenditures, scholarships, library expenditures, President's salary (McGregor Fund), general school support, and a variety of other purposes. |
| Description of Uncertain Tax Positions Under FIN 48: | 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 June 30, 2013, the School had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The School files information tax returns in the U.S. and Texas. The School is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2008. |
| Part XI, Line 2d - Other Adjustments: | Scholarships & grants included in audit revenue -66,860. Change in beneficial interests in trusts 34,988. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships & grants 66,860. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Nondiscriminatory Policy Publication | Identifier |
| Return Reference | Schedule E, Part I, Line 3 | ReturnReference |
| Explanation | Credit for courses and education activities is granted from an affiliated university which publishes a "Non Discimination Statement" in its catalogs and brochures. Our program is though the affiliated university and we abide by the non-discriminatory policies of the affiliated university. | Explanation |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Middle East and North Africa | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConducted |
| Specific Services Provided | Educational trip | SpecificServicesProvided |
| Total Expenditures | 19070 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 19070 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 19070 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, Part I, Line 3: Foreign expenditures are accounted for according to the accrual basis of accounting using appropriate documentation. In the case of foreign trips, payment is provided to one company that handles all details and expenses of the trip | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| Certificate scholarships | 55 | 37652 |
| Partnership program scholarships | 74 | 29208 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The school awared Christian Leadership scholarships to provide theological education to students in South Texas. The school also awarded ministerial scholarship to all certificate and undergraduate ministerial students, regardless of denomination affiliation, who wer not eligible to participate in the Baptist General Convention of Texas ministerial tuition assistance program. Scholarships were applied directly to tuition charges on the school's invoicing system. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Deanne Nanette Celelli | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Family member of Anthony Celelli, president. | Relationship |
| Amount Of Transaction | 36380 | AmountOfTransaction |
| Description Of Transaction | Employee compensation | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm and reviewed by the President and Dean of Business before it is provided to the board members for review before filing with the IRS. | |
| Form 990, Part VI, Section B, line 12c | The directors self disclose any conflicts of interest and if a potential conflict of interest policy the president meets with the board members and discusses the potential transaction. If a conflict of interest is determined to exist, there is a two-step process. First, the conflict is acknowledged. Second, the person who has the conflict of interest is excused from the decision-making process and the independent board members vote on the decision. | |
| Form 990, Part VI, Section B, line 15 | The independent members of the executive committee of the board of directors set the president's compensation annually after comparing it to other ABHE institutions' comparability data. The independent members of the executive committee document the approved compensation in the committee minutes. This process was last used in April 2013. The president sets the salary for other officers and key employees. | |
| 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: | Change in beneficial interests in trusts 34,988. | Changes in Net Assets or Fund Balances: |
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