SUMMIT MINISTRIES INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SUMMIT MINISTRIES INC (EIN 73-0792333)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-08-14
- IRS object ID
- 201422269349302172
- Schema version
- 2013v3.0
- 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 J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-08-14T12:54:36-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840676265 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SSA PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3355 American Drive | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 809175707 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 730792333 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Christian College Inc | BusinessNameLine1 |
| Business Name Line2 | dba Summit Ministries | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7196859103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 207 | AddressLine1 |
| City | Manitou Springs | City |
| State | CO | State |
| ZIP Code | 808290207 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Jeff Myers | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7196859103 | PhoneNum |
| Signature | 2014-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | William C Sanden CPA | PreparerPersonNm |
| PTIN | P00013248 | PTIN |
| Phone | 7195740100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Jeff Myers | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 207 | AddressLine1 |
| City | Manitou Springs | City |
| State | CO | State |
| ZIP Code | 808290207 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,562,738 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.summit.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | To conduct Christian religious, educational and missionary services; to render Christian service, both spiritual and material, to the sick, the aged and the needy; to disseminate, teach and preach the gospel and teachings of Jesus Christ; to encourage and aid the growth, nature and spread of the Christian worldview; to teach, educate, instruct and train young people about God, the Bible, the Christian faith, and Christian values; to promote, encourage, and educate people everywhere regarding America's Christian heritage; to support the promulgation and preservation of Christian doctrines, values and ideals; to establish and operate a four-year Christian liberal arts college; and to support and assist organizations (including without limitation Christian colleges and universities) which are organized and operated for similar purposes. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 177 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | -$26,490 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$26,490 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,949,705 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,163,449 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,239,665 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,541,411 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$34,024 | PYInvestmentIncomeAmt |
| CY Investment Income | $77,875 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,158,422 | PYOtherRevenueAmt |
| CY Other Revenue | $878,411 | CYOtherRevenueAmt |
| PY Total Revenue | $6,313,768 | PYTotalRevenueAmt |
| CY Total Revenue | $6,661,146 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,894,866 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,011,315 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $303,801 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,439,887 | PYOtherExpensesAmt |
| CY Other Expenses | $3,673,676 | CYOtherExpensesAmt |
| PY Total Expenses | $5,334,753 | PYTotalExpensesAmt |
| CY Total Expenses | $5,684,991 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $979,015 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $976,155 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,133,894 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,832,058 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $762,136 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,333,368 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,371,758 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,498,690 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To equip tomorrow's servant leaders to analyze competing worldviews and champion the Christian faith, inspiring each one to love God with his heart, soul, mind and strength. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,146,957 | ExpenseAmt |
| Revenue | $1,725,023 | RevenueAmt |
| Desc | Summit youth ministries Summer programs - educate students ages 16-24 in Christian worldview thinking, preparing them for the battle of ideas that they will face in college and in culture. The two-week conferences feature over 70 hours of instruction in worldview analysis, Christian apologetics and leadership from a faculty of world-class instructors. Summer conferences are held in Colorado, Virginia and Tennessee. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $250,263 | ExpenseAmt |
| Revenue | $334,475 | RevenueAmt |
| Desc | Summit Semester Program: A 12-week program Christ-centered academic retreat designed for post high school graduates. Prepares young Christian thinkers to address the dichotomy separating faith from reason. Located near Pagosa Springs, Colorado. Major courses include: History of Christian Thought, Christianity and Politics, English Literature Minor courses include: Philosphy, Art, Theology & the Church, Cultural Apologetics, Bible Survey. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $713,454 | ExpenseAmt |
| Revenue | $534,919 | RevenueAmt |
| Desc | International/Oxford Programs: Designed for students of all academic disciplines who have completed at least two years of undergraduate schooling. Two-fold program: a fully accredited ten-week term tutored by Oxford University dons augumented by a four-week course centered on worldview analysis, comunication and leadership, designed to cultivate vision, value and virtue. The venues include lectures, seminar discusssions and conference calls with scholars and authors whose works students have read. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,147,243 | ExpenseAmt |
| Revenue | $870,940 | RevenueAmt |
| Desc | Adult Conferences: Designed to equip parents, teachers, pastors and lay leaders to understand the biblical Christian, Islamic, Postmodern, Secular Humanist, Marxist and New Age worldviews, as well as the cultural issues where these worldviews battle for supremacy. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,147,243 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $870,940 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $4,257,917 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 86 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 177 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Christian College Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7196859103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 941 Osage Avenue | AddressLine1 |
| City | Manitou Springs | City |
| State | CO | State |
| ZIP Code | 808290207 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Julie Hays | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Reg Lyle | ||||||
| Secretary of the Board | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jeff Myers | ||||||
| President | 40.00 | Yes (X) | $216,256 | $0 | $0 | Yes (X) |
| Jeff Myers | ||||||
| relocation allowance | 1.00 | Yes (X) | $165,700 | $0 | $0 | Yes (X) |
| Mark Brezina | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Paul Stanley | ||||||
| Chairman of the Board | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Steve Austin | ||||||
| Treasurer of the Board | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mikkel Mandt | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tony Jeffrey | ||||||
| director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $381,956 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Washington International Studies Council | |||||
| 2001 Jefferson Davis Highway | Arlington | VA | 22202 | Tuition payments | $717,000 |
| JP Morgan Chase | |||||
| PO Box 94104 | Palatine | IL | 60094 | Credit card vendor | $699,306 |
| Elder Construction | |||||
| 3431 N Prospect | Colorado Springs | CO | 80907 | Construction | $477,754 |
| Bang Printing | |||||
| PO Box 587 | Brainerd | MN | 56401 | Printing | $253,500 |
| Bryan College | |||||
| PO Box 7000 | Dayton | TN | 37321 | Conference Facilities | $192,763 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,163,449 | AllOtherContributionsAmt |
| Noncash Contributions | $1,253,284 | NoncashContributionsAmt |
| Total Contributions | $3,163,449 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Summer Program | 611600 | $1,618,642 | $1,618,642 |
| Oxford/Intl Programs | 611600 | $487,200 | $487,200 |
| Summit Semester | 611600 | $294,740 | $294,740 |
| Conferences | 611600 | $140,829 | $140,829 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,541,411 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,830 | TotalRevenueColumnAmt |
| Exclusion | $58,830 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $127,948 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $207,731 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$79,783 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$79,783 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$53,293 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$26,490 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $221,985 | SecuritiesAmt |
| Other | $111,935 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $212,514 | SecuritiesAmt |
| Other | $102,361 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,471 | SecuritiesAmt |
| Other | $9,574 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,045 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,045 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,309,572 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $378,986 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $930,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $930,586 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other misc. revenues | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $27,608 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,608 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,608 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,661,146 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,465,357 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$26,490 | UnrelatedBusinessRevenueAmt |
| Exclusion | $58,830 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,939 | TotalAmt |
| Program Services | $88,282 | ProgramServicesAmt |
| Management And General | $218,822 | ManagementAndGeneralAmt |
| Fundraising | $66,835 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,238,908 | TotalAmt |
| Program Services | $794,535 | ProgramServicesAmt |
| Management And General | $377,538 | ManagementAndGeneralAmt |
| Fundraising | $66,835 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,964 | TotalAmt |
| Program Services | $16,340 | ProgramServicesAmt |
| Management And General | $10,483 | ManagementAndGeneralAmt |
| Fundraising | $4,141 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,989 | TotalAmt |
| Program Services | $152,254 | ProgramServicesAmt |
| Management And General | $72,761 | ManagementAndGeneralAmt |
| Fundraising | $25,974 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,515 | TotalAmt |
| Program Services | $82,577 | ProgramServicesAmt |
| Management And General | $26,199 | ManagementAndGeneralAmt |
| Fundraising | $7,739 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,479 | TotalAmt |
| Program Services | $306,989 | ProgramServicesAmt |
| Management And General | $61,956 | ManagementAndGeneralAmt |
| Fundraising | $29,534 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,133 | TotalAmt |
| Program Services | $4,081 | ProgramServicesAmt |
| Management And General | $21,421 | ManagementAndGeneralAmt |
| Fundraising | $6,631 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,994 | TotalAmt |
| Program Services | $1,982 | ProgramServicesAmt |
| Management And General | $68,012 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,657 | TotalAmt |
| Program Services | $14,657 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,092 | TotalAmt |
| Program Services | $21,699 | ProgramServicesAmt |
| Management And General | $62,834 | ManagementAndGeneralAmt |
| Fundraising | $5,559 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,289 | TotalAmt |
| Program Services | $75,040 | ProgramServicesAmt |
| Management And General | $11,376 | ManagementAndGeneralAmt |
| Fundraising | $58,873 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,575 | TotalAmt |
| Program Services | $83,857 | ProgramServicesAmt |
| Management And General | $9,526 | ManagementAndGeneralAmt |
| Fundraising | $1,192 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,763 | TotalAmt |
| Program Services | $24,763 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$3,302 | TotalAmt |
| Program Services | $1,042 | ProgramServicesAmt |
| Management And General | -$4,006 | ManagementAndGeneralAmt |
| Fundraising | -$338 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,023 | TotalAmt |
| Program Services | $183,633 | ProgramServicesAmt |
| Management And General | $25,727 | ManagementAndGeneralAmt |
| Fundraising | $15,663 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,069,518 | TotalAmt |
| Program Services | $1,068,303 | ProgramServicesAmt |
| Management And General | $973 | ManagementAndGeneralAmt |
| Fundraising | $242 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,212 | TotalAmt |
| Program Services | $9,212 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,414 | TotalAmt |
| Program Services | $304,414 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,529 | TotalAmt |
| Program Services | $41,384 | ProgramServicesAmt |
| Management And General | $7,145 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Journal | $491,806 | $473,990 | $6,578 | $11,238 |
| Operating Expenses | $288,034 | $220,216 | $66,492 | $1,326 |
| Repairs & Maintenance | $175,669 | $135,922 | $38,693 | $1,054 |
| Telephone | $54,151 | $15,744 | $37,122 | $1,285 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,640 | TotalAmt |
| Program Services | $137,001 | ProgramServicesAmt |
| Management And General | $3,621 | ManagementAndGeneralAmt |
| Fundraising | $18 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,684,991 | TotalAmt |
| Program Services | $4,257,917 | ProgramServicesAmt |
| Management And General | $1,123,273 | ManagementAndGeneralAmt |
| Fundraising | $303,801 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $661,227 | BOYAmt |
| EOY | $916,848 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,152 | BOYAmt |
| EOY | $194,662 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,900 | BOYAmt |
| EOY | $163,392 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,254 | BOYAmt |
| EOY | $458,503 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,330 | BOYAmt |
| EOY | $24,185 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,101,868 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,348,828 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,581,052 | BOYAmt |
| EOY | $4,753,040 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,721,822 | BOYAmt |
| EOY | $2,623,035 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,157 | BOYAmt |
| EOY | $698,393 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,133,894 | BOYAmt |
| EOY | $9,832,058 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,329 | BOYAmt |
| EOY | $476,501 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,484 | BOYAmt |
| EOY | $279,583 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,000 | BOYAmt |
| EOY | $136,500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $34,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,000 | BOYAmt |
| EOY | $250,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,323 | BOYAmt |
| EOY | $156,784 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,136 | BOYAmt |
| EOY | $1,333,368 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,751,838 | BOYAmt |
| EOY | $7,760,255 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,176,226 | BOYAmt |
| EOY | $294,741 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,694 | BOYAmt |
| EOY | $443,694 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,371,758 | BOYAmt |
| EOY | $8,498,690 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,133,894 | BOYAmt |
| EOY | $9,832,058 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $976,155 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $150,777 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,184,026 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,264,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,582,939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,684,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,910,165 | CurrentTaxYearAmt |
| Total | $8,626,125 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,184,026 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,264,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,582,939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,684,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,910,165 | CurrentTaxYearAmt |
| Total | $8,626,125 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $8,626,125 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,778 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $245,204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,984 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,830 | CurrentTaxYearAmt |
| Total | $447,704 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,073,829 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,772,057 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95070 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94910 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $706,535 | OtherCostOrOtherBasisAmt |
| Book Value | $706,535 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,414,097 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,841,223 | DepreciationAmt |
| Book Value | $3,572,874 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $196,428 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,113 | DepreciationAmt |
| Book Value | $174,315 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $550,468 | OtherCostOrOtherBasisAmt |
| Depreciation | $375,365 | DepreciationAmt |
| Book Value | $175,103 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $234,340 | OtherCostOrOtherBasisAmt |
| Depreciation | $110,127 | DepreciationAmt |
| Book Value | $124,213 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,753,040 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Cash Value Life insurance | $201,793 |
| Copyright-Understanding the Times | $496,600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $698,393 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation payable | Desc |
| Amt | $156,784 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $156,784 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,398,640 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $150,777 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $586,717 | OtherRevenueAmt |
| Revenue Not Reported | $737,494 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,661,146 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,661,146 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,271,708 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $586,717 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $586,717 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,684,991 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,684,991 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | Management performs an annual analysis of the Organization's various tax positions, assessing the likelihood of those positions being upheld upon examination by relevant taxing authorities. Management believes the Organization has conducted its operations in accordance with applicable income tax reporting requirements, and has properly maintained its tax-exempt status, and has taken no material uncertain tax positions that qualify for recognition or disclosure in the financial statements. |
| Part XI, Line 2d - Other Adjustments: | Cost of Books Sold - $378,986 Rent Expenses - $207,731 |
| Part XII, Line 2d - Other Adjustments: | Cost of Books Sold - $378,986 Rent Expenses - $207,731 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | 0 | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The College has always admitted all races impartially and does not base any decision or policy upon the racial composition of the students, staff or faculty. Our website contains a statement of racial nondiscrimination and such statements are included in our brochures and student communications which document our policy. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | United Kingdom | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 1 | EmployeeCnt |
| Type Of Activities Conducted | Program Service -Oxford University program | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Summit Oxford is a fully accredited ten-week term tutored by Oxford University dons augmented by a four-week course on worldview analysis, communication and leadership. | SpecificServicesProvidedTxt |
| Region Total Expenditures | $69,907 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $69,907 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $69,907 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | East Aisa Pacific (New Zealand) | RegionTxt |
| Purpose Of Grant | Program payment | PurposeOfGrantTxt |
| Cash Grant | $10,000 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire transfer | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | The Oxford Program is monitored through a bank account set up with Barclays in England. Summit deposits $5000 a month into this account for the instuctor to pay for necessary expenses of the program. The instuctor then sends the business manager a detailed listing of what the money was spent on. The instructor receives the monthly bank statements. The account is listed in the instructors name since the organization is not a registered charity in England and therefore not allowed to maintain a checking account. Revenues from tuition payments are deposited in the US bank account of Summit Ministries. |
| Part I, line 3: | All expenditures are run through a local bank in England. Written receipts for large items are provided on a monthly basis. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jeff Myers | ||||||||||||||
| President | $208,239 | $0 | $0 | $0 | $8,017 | $0 | $0 | $0 | $0 | $0 | $216,256 | $0 | $0 | $0 |
| Jeff Myers | ||||||||||||||
| relocation allowance | $0 | $0 | $165,700 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $165,700 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr David Noebel | PersonNm |
| Loan Purpose | Purchase copyright | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $573,000 | OriginalPrincipalAmt |
| Balance Due | $136,500 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $136,500 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dr David Noebel | |||
| Former president of American Christian College and president of CACC | $12,557 | Christian Anti-Communisim Crusade (CACC) reimburses for actual operating expenses and employee costs provided by American Christian College on a monthly basis. Discontinued in September 2013. | 0 |
| Mike Mandt | |||
| Director of American Christian College | $48,000 | American Christian College annually leases a facility owned by the wife of a director near Pagosa Springs, CO. for its Summit Semester program presentations. | 0 |
| Mike Mandt | |||
| Director of American Christian College | $23,076 | American Christian College monthly leases storage space for book inventory and vehicle storage from a facility owned by the family of a director. | 0 |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,913 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $66,071 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,184,300 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraised Value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Summit also rents property in Pagosa Springs from a director for its Semester program. |
| Form 990, Part VI, Section B, line 11 | The organization has a board member, who is a CPA and chairman of the audit committee, that reviews and approves the Form 990 for the president to sign. The return is then electronically sent to all board members and the return is then filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | Annual discussion at board meeting. |
| Form 990, Part VI, Section B, line 15 | A compensation review committee established by the board reviews CEO compensation and provides recommendations. The CEO compensation is then approved by the full board. All other employee pay is determined by the CEO. |
| Form 990, Part VI, Section C, line 19 | Summit Ministries auditied financial statements and Form 990 are available to the public through the on-line searchable database of GuideStar or mail upon request. |
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