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BLUE MOUNTAIN CHRISTIAN UNIVERSITY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BLUE MOUNTAIN CHRISTIAN UNIVERSITY (EIN 64-0325640)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-12-16
IRS object ID
202513509349300546
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-12-16T17:34:50-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640935759PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDSEY DAVIS & ASSOCIATES CPAS PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 146AddressLine1Txt
CityRIPLEYCityNm
State AbbreviationMSStateAbbreviationCd
ZIP386630146ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN640325640EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLUE MOUNTAIN CHRISTIAN UNIVERSITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBLUEBusinessNameControlTxt
Phone6626854771PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 160AddressLine1Txt
CityBLUE MOUNTAINCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38610ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPOLLY HALLPersonNm
Person TitleCHIEF FINANCIAL OFFPersonTitleTxt
Phone6626854771PhoneNum
Signature2025-11-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHANIE CLIFTONPreparerPersonNm
PTINP01341617PTIN
Phone6628373295PhoneNum
Preparation2025-11-20PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR BARBARA CHILDERS MCMILLINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 160AddressLine1Txt
CityBLUE MOUNTAINCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38610ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$23,272,135GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BMC.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1873FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionTO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTERActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee293TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,770,895PYContributionsGrantsAmt
CY Contributions Grants$5,933,414CYContributionsGrantsAmt
PY Program Service Revenue$13,653,572PYProgramServiceRevenueAmt
CY Program Service Revenue$13,881,011CYProgramServiceRevenueAmt
PY Investment Income$1,861,740PYInvestmentIncomeAmt
CY Investment Income$3,376,387CYInvestmentIncomeAmt
PY Other Revenue$442,607PYOtherRevenueAmt
CY Other Revenue$81,323CYOtherRevenueAmt
PY Total Revenue$19,728,814PYTotalRevenueAmt
CY Total Revenue$23,272,135CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,586,056PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,805,559CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$176,521CYTotalFundraisingExpenseAmt
PY Other Expenses$13,788,240PYOtherExpensesAmt
CY Other Expenses$15,026,452CYOtherExpensesAmt
PY Total Expenses$21,374,296PYTotalExpensesAmt
CY Total Expenses$22,832,011CYTotalExpensesAmt
PY Revenues Less Expenses-$1,645,482PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$440,124CYRevenuesLessExpensesAmt
Total Assets BOY$37,161,592TotalAssetsBOYAmt
Total Assets EOY$39,357,350TotalAssetsEOYAmt
Total Liabilities BOY$6,994,330TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,749,964TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$30,167,262NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$30,607,386NetAssetsOrFundBalancesEOYAmt
MissionTO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTERMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$16,963,527ExpenseAmt
Revenue$13,881,011RevenueAmt
DescTHE NUMBER OF STUDENTS SERVED THIS FISCAL YEAR WAS 1,126Desc
Total Program Service Expenses$16,963,527TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document42IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee293EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPOLLY HALLPersonNm
Phone6626854771PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 160AddressLine1Txt
CityBLUE MOUNTAINCityNm
State AbbreviationMSStateAbbreviationCd
ZIP38610ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DR BARBARA CHILDERS MCMILLIN
EX-OFFICIO40.00Yes (X)$176,850$0$27,034
DR TAMMIE MCCOY
DEAN OF NURS40.00$154,500$0$15,476Yes (X)
DR RONALD MEEKS
DIR-BIBLICAL40.00$106,792$0$15,370Yes (X)
POLLY HALL
CHIEF FINANC40.00Yes (X)$75,920$0$12,833
MRS VANITA BILLINGSLEY
MEMBER AT LAYes (X)$0$0$0Yes (X)
MR BJ CANUP
TRUSTEE$0$0$0Yes (X)
DR LEORA DUCE-BYRD
TRUSTEE$0$0$0Yes (X)
MS LINDA GHOLSTON
CHAIRYes (X)$0$0$0Yes (X)
MR BOB GLOVER
TRUSTEE$0$0$0Yes (X)
MR WALTER GRACE
TRUSTEE$0$0$0Yes (X)
MR HAROLD WAYNE HANKINS
TRUSTEE$0$0$0Yes (X)
MRS JOY HURT HILL
TRUSTEE$0$0$0Yes (X)
MRS NORMA RUTH ROBBINS LEE
TRUSTEE$0$0$0Yes (X)
THE REVEREND JAMES LEWIS
VICE CHAIRYes (X)$0$0$0Yes (X)
DR THAD MOORE
TRUSTEE$0$0$0Yes (X)
MR GREG PIRKLE
MEMBER AT LAYes (X)$0$0$0Yes (X)
MRS MELISSA SCOTT
TRUSTEE$0$0$0Yes (X)
MRS ELIZABETH SKINNER
TRUSTEE$0$0$0Yes (X)
MR MIKE STATEN
TRUSTEE$0$0$0Yes (X)
MR TOMMY TAPP
SECRETARYYes (X)$0$0$0Yes (X)
DR TOMMY VINSON
TRUSTEE$0$0$0Yes (X)
DR CARL WHITE
TRUSTEE$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$514,062TotalReportableCompFromOrgAmt
Total Other Compensation$70,713TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MMI DINING SYSTEMS
1000 RED FERN PLACEFLOWOODMS392328879FOOD SERVICE$1,035,618
SERVICEMASTER CCS
P O BOX 3727TUPELOMS38803JANITORIAL SERV$265,929
CLARK HIGHER ED
2 WESTSIDE DRASHVILLENC28806NAME BUYS$171,488
CORINTH CHARTERS
P O BOX 2104CORINTHMS38835CHARTER SERVICE$158,576
U S LAWNS
915 SAM T BARKLEY DRNEW ALBANYMS38652LAWN SERVICES$108,490
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$1,631,300GovernmentGrantsAmt
All Other Contributions$4,302,114AllOtherContributionsAmt
Total Contributions$5,933,414TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TUITION & FEES$10,923,950$10,923,950
AUXILIARY ENTERPRISES$2,732,664$2,732,664
FUNDRAISER TICKETS$224,397$224,397
FieldValueIRS element (for citing)
Total Program Service Revenue$13,881,011TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,331,931TotalRevenueColumnAmt
Related Or Exempt Func Income$3,331,931RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$44,456OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$44,456OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$44,456TotalRevenueColumnAmt
Related Or Exempt Func Income$44,456RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME$54,572$54,572
GAIN ON SALE$26,751$26,751
FieldValueIRS element (for citing)
Other Revenue Total$81,323OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,272,135TotalRevenueColumnAmt
Related Or Exempt Func Income$17,338,721RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,476,347TotalAmt
Program Services$5,263,139ProgramServicesAmt
Management And General$1,213,208ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$388,610TotalAmt
Program Services$295,378ProgramServicesAmt
Management And General$93,232ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$471,639TotalAmt
Program Services$372,238ProgramServicesAmt
Management And General$99,401ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$468,963TotalAmt
Program Services$381,851ProgramServicesAmt
Management And General$87,112ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,572TotalAmt
Program Services$12,572ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$639,456TotalAmt
Program Services$620,416ProgramServicesAmt
Management And General$19,040ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$393,910TotalAmt
Management And General$393,910ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$750,901TotalAmt
Management And General$750,901ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$308,304TotalAmt
Program Services$128,172ProgramServicesAmt
Management And General$180,132ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SCHOLARSHIPS$6,837,964$6,837,964
SERVICES, SUPPLIES, OTHER$6,083,345$3,051,797$2,855,027$176,521

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,832,011TotalAmt
Program Services$16,963,527ProgramServicesAmt
Management And General$5,691,963ManagementAndGeneralAmt
Fundraising$176,521FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,164,505BOYAmt
EOY$890,943EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,343,942BOYAmt
EOY$1,331,425EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$202,350BOYAmt
EOY$770,904EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,212,349BOYAmt
EOY$1,044,106EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,206BOYAmt
EOY$1,206EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$29,480,986LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,622,877LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,819,132BOYAmt
EOY$16,858,109EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,163,880BOYAmt
EOY$18,269,986EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$254,228BOYAmt
EOY$190,671EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$37,161,592BOYAmt
EOY$39,357,350EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$491,403BOYAmt
EOY$1,109,028EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$5,550,353BOYAmt
EOY$6,890,136EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$952,574BOYAmt
EOY$750,800EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,994,330BOYAmt
EOY$8,749,964EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,836,393BOYAmt
EOY$8,286,427EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,330,869BOYAmt
EOY$22,320,959EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,167,262BOYAmt
EOY$30,607,386EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,161,592BOYAmt
EOY$39,357,350EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$440,124ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,456,194BeginningYearBalanceAmt
Contributions$203,835ContributionsAmt
Investment Earnings Or Losses$946,208InvestmentEarningsOrLossesAmt
Other Expenditures$40,873OtherExpendituresAmt
End Year Balance$21,565,364EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$19,289,789BeginningYearBalanceAmt
Contributions$245,733ContributionsAmt
Investment Earnings Or Losses$980,594InvestmentEarningsOrLossesAmt
Other Expenditures$59,922OtherExpendituresAmt
End Year Balance$20,456,194EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,062,246BeginningYearBalanceAmt
Contributions$356,269ContributionsAmt
Investment Earnings Or Losses$921,797InvestmentEarningsOrLossesAmt
Other Expenditures$50,523OtherExpendituresAmt
End Year Balance$19,289,789EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,605,815BeginningYearBalanceAmt
Contributions$391,349ContributionsAmt
Investment Earnings Or Losses-$2,858,634InvestmentEarningsOrLossesAmt
Other Expenditures$76,284OtherExpendituresAmt
End Year Balance$18,062,246EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$19,185,526BeginningYearBalanceAmt
Contributions$548,320ContributionsAmt
Investment Earnings Or Losses$956,806InvestmentEarningsOrLossesAmt
Other Expenditures$84,837OtherExpendituresAmt
End Year Balance$20,605,815EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$67,614OtherCostOrOtherBasisAmt
Book Value$67,614BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,088,651OtherCostOrOtherBasisAmt
Depreciation$6,157,719DepreciationAmt
Book Value$14,930,932BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,324,721OtherCostOrOtherBasisAmt
Depreciation$6,465,158DepreciationAmt
Book Value$1,859,563BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,858,109TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED INFLOWS$291,650
LEASE PAYABLE$268,826
ADVANCE PAYMENT BY STUDENTS$190,324
FieldValueIRS element (for citing)
Total Liability$750,800TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$23,272,135TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$23,272,135RevenueSubtotalAmt
Total Revenue Per Form990$23,272,135TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$22,832,011TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$22,832,011ExpensesSubtotalAmt
Total Expenses Per Form990$22,832,011TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3BOTH THE STUDENT HANDBOOK AND THE WEBSITE OF BLUE MOUNTAIN COLLEGE STATES THAT BLUE MOUNTAIN COLLEGE DOES NOT ILLEGALLY DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORGIN, AGE, SEX, DISABILITY, OR MILITARY SERVICE IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC AND OTHER COLLEGE-ADMINISTRATIVE PROGRAMS OR EMPLOYMENT.
SCHEDULE E, LINE 6BLUE MOUNTAIN COLLEGE RECEIVES FEDERAL FINANCIAL AID FROM THE DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DR BARBARA CHILDERS MCMILLIN
EX-OFFICIO$176,850$27,034$203,884
DR TAMMIE MCCOY
DEAN OF NURSING$154,500$15,476$169,976

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 9MR. BJ CANUP 9985 HWY 178 TREMONT, MS 38876 MRS. VANITA BILLINGSLEY 528 ROAD 1948 TUPELO, MS 38804 MR. TOMMY TAPP 1405 HIGHLAND CIRCLE AMORY, MS 38821 THE REVEREND JAMES LEWIS 4833 HENRY DRIVE SOUTHAVEN, MS 38672 DR. THAD MOORE P.O. BOX 62 STURGIS, MS 39769 MRS. ELIZABETH SKINNER 224 PINECREST DRIVE NEW ALBANY, MS 38652 MR. BOB GLOVER 528 ROAD 1948 RIPLEY, MS 38663 MRS. JOY HURT HILL 1251 COUNTY ROAD 87 NEW ALBANY, MS 38652 DR. TOMMY VINSON 1334 EAST RAIN LAKE LANE COLLIERVILLE, TN 38107-3830 MR. GREG PIRKLE 4216 RIDGEMONT DRIVE BELDEN, MS 38826 MR. HAROLD WAYNE HANKINS P.O. BOX 517 RIPLEY, MS 38663 MRS. MELISSA SCOTT 1004 STERLING ROUNDS NEW ALBANY, MS 38652 DR. CARL WHITE 309 BORDEAUX DRIVE CLINTON, MS 39057 DR. LEORA DUCE-BYRD 142 NICKY LN RIPLEY, MS 38663 MS. LINDA GHOLSTON 127 GHOLSTON DRIVE BALDWYN, MS 38824 MR. WALTER GRACE 600 VALLEYVIEW DRIVE NEW ALBANY, MS 38652 MRS. NORMA RUTH ROBBINS LEE 209 GENEVA BLVD MADISON, MS 39110 MR. MIKE STATEN 410 EAST BANKHEAD NEW ALBANY, MS 38652
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 WAS PRESENTED TO AN EXECUTIVE COMMITTEE OF THE BOARD DURING THE BOARD MEETING ALONG WITH THE AUDITED FINANCIAL STATEMENTS. THE EXECUTIVE COMMITTEE REVIEWED THE FORM 990. THE GOVERNING BOARD THEN APPROVED THE FORM 990 BASED ON THE EXECUTIVE COMMITTEE'S RECOMMENDATION.
FORM 990, PAGE 6, PART VI, LINE 12CEACH YEAR EVERY BOARD MEMBER SIGNS A STATEMENT WHICH REQUIRES THEM TO DISCLOSE ANY KNOWN CONFLICTS OF INTEREST. ALSO, THE PRESIDENT REVIEWS ISSUES OF POTENTIAL VIOLATIONS OF CONFLICTS OF INTEREST AND DISCUSSES THEM WITH THE EXECUTIVE COMMITTEE. THE ISSUES ARE IDENTIFIED AND ADDRESSED BY THE PRESIDENT AND EXECUTIVE BOARD. THE TRUSTEE THAT HAS A CONFLICT OF INTEREST THEN EXCUSES THEMSELVES FROM THE SITUATION WHEN IT ARISES.
FORM 990, PAGE 6, PART VI, LINE 19THE FORM 990 IS AVAILABLE FOR INSPECTION IN THE OFFICE OF BUSINESS AFFAIRS. A COPY IS AVAILABLE UPON REQUEST FOR A MINIMAL FEE (COST OF REPRODUCTION AND POSTAGE).
FORM 990, PART XI, LINE 9DECREASE IN LOAN RECEIVABLE 0

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