PENSACOLA CHRISTIAN COLLEGE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PENSACOLA CHRISTIAN COLLEGE INC (EIN 59-0940532)
Tax period
2024-06-01 to 2025-05-31
Filed
2025-11-26
IRS object ID
202543309349300604
Schema version
2024v5.2
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)
Return2025-11-26T06:57:56-08:00ReturnTs
Tax Period End2025-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN331675352PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Fishman and David PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1506 Roswell St SEAddressLine1Txt
CityMariettaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30060ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590940532EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PENSACOLA CHRISTIAN COLLEGE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPENSBusinessNameControlTxt
Phone8504788496PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 18000AddressLine1Txt
CityPENSACOLACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32523ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES THOMPSON IIPersonNm
Person TitleCFOPersonTitleTxt
Signature2025-11-25SignatureDt
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 PersonMark D FishmanPreparerPersonNm
PTINP00610074PTIN
Phone7708019400PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 18000AddressLine1Txt
CityPENSACOLACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32523ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$153,842,849GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PCCI.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROMOTE CHRISTIAN EDUCATION AND RELATED ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee4354TotalEmployeeCnt
Total Gross UBI$3,932,812TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$52,801NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$35,159,452PYContributionsGrantsAmt
CY Contributions Grants$9,360,488CYContributionsGrantsAmt
PY Program Service Revenue$80,730,497PYProgramServiceRevenueAmt
CY Program Service Revenue$84,836,479CYProgramServiceRevenueAmt
PY Investment Income$10,816,432PYInvestmentIncomeAmt
CY Investment Income$7,225,091CYInvestmentIncomeAmt
PY Other Revenue$43,112,190PYOtherRevenueAmt
CY Other Revenue$50,526,065CYOtherRevenueAmt
PY Total Revenue$169,818,571PYTotalRevenueAmt
CY Total Revenue$151,948,123CYTotalRevenueAmt
CY Grants And Similar Paid$10,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$88,916,009PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$89,493,195CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$78,950,133PYOtherExpensesAmt
CY Other Expenses$80,933,801CYOtherExpensesAmt
PY Total Expenses$167,866,142PYTotalExpensesAmt
CY Total Expenses$170,436,996CYTotalExpensesAmt
PY Revenues Less Expenses$1,952,429PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$18,488,873CYRevenuesLessExpensesAmt
Total Assets BOY$650,542,002TotalAssetsBOYAmt
Total Assets EOY$629,116,646TotalAssetsEOYAmt
Total Liabilities BOY$26,440,556TotalLiabilitiesBOYAmt
Total Liabilities EOY$23,504,075TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$624,101,446NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$605,612,571NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE CAUSE OF CHRIST BY PROVIDING A DISTINCTIVELY CHRISTIAN-TRADITIONAL, LIBERAL ARTS EDUCATION THAT DEVELOPS STUDENTS SPIITUALLY, INTELLECTUALLY, MORALLY, CULTURALLY, AND SOCIALLY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$135,975,146ExpenseAmt
Grant$10,000GrantAmt
Revenue$71,069,402RevenueAmt
DescWE PROVIDE EDUCATION FOR COLLEGE STUDENTS. APPROXIMATELY 7,000 MEALS ARE PROVIDED FOR STUDENTS DAILY AS WELL AS HOUSING FOR APPROXIMATELY 3,800 STUDENTS. DEVELOP EDUCATIONAL CURRICULUM FOR KINDERGARTEN, ELEMENTARY, AND HIGH SCHOOL STUDENTS. CHRISTIAN TEXTBOOKS AND COURSE MATERIALS ARE PROVIDED TO STUDENTS AND TEACHERS. EDUCATIONAL CLINICS AND VIDEOS FOR EDUCATIONAL IMPROVEMENTS AND BOOKSTORES ARE PROVIDED AS WELL.Desc
Total Program Service Expenses$135,975,146TotalProgramServiceExpensesAmt
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 EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
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 StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document210IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee4354EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
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 CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAMES THOMPSON IIPersonNm
Phone8504788496PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1250 BRENT LANEAddressLine1Txt
CityPENSACOLACityNm
State AbbreviationFLStateAbbreviationCd
ZIP32503ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR TROY SHOEMAKER
President40.000.00Yes (X)Yes (X)$219,260$0$0
JONATHAN E LANDS
40.000.00$194,121$0$0
RAYLENE D COCHRAN
40.000.00$146,844$0$0
GREGORY MUTSCH
40.000.00$141,822$0$0
JAMES THOMPSON II
CFO40.000.00Yes (X)$136,570$0$0
REGGIE BARTKOWSKI
40.000.00$135,200$0$0
ROBERT EASTERDAY
40.000.00$130,810$0$0
DENISE SHOEMAKER
Secretary40.000.00Yes (X)$114,732$0$0
MR GARY GERRARD
Director0.000.00Yes (X)$0$0$0
DR PHYLLIS RAND
Director0.000.00Yes (X)$0$0$0
JOHN PRICKETT
Director0.000.00Yes (X)$0$0$0
DR JEFF REDLIN
Director0.000.00Yes (X)$0$0$0
DR STEPHANIA RASMUSSEN
Chairman0.000.00Yes (X)$0$0$0
DR STEVEN MALDOFF
Director0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,219,359TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (true)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
RCG GLOBAL SERVICES INC
PO BOX 829989PHILADELPHIAPA19182CONSULTING$1,867,125
VALTECH
270 PARK AVENUENEW YORKNY10172CONSULTING$1,709,808
USI INSURANCE SERVICES LLC
PO BOX 62689VIRGINIA BEACHVA23466INSURANCE$2,869,926
MORETTE COMPANY
PO BOX 13452PENSACOLAFL32591CONSTRUCTION$6,175,089
STROBEL & HUNTER INC
715 E GADSDEN STPENSACOLAFL32501ARCHITECT$2,096,701
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Related Organizations$4,434,374RelatedOrganizationsAmt
All Other Contributions$4,926,114AllOtherContributionsAmt
Total Contributions$9,360,488TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
CULTURAL & SPORTS711210$337,924$337,924
MEAL SERVICE722514$12,449,850$1,279,116$11,170,734
OTHER PROGRAM SVC INCOME900099$6,080,583$191,961$5,888,622
SERVICES541900$25,035,997$22,382,301$2,653,696
TUITION & FEES900099$40,932,125$40,932,125
FieldValueIRS element (for citing)
Total Program Service Revenue$84,836,479TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,511,395TotalRevenueColumnAmt
Related Or Exempt Func Income$5,511,395RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,833,165TotalRevenueColumnAmt
Exclusion$41,833,165ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,587,626RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$1,894,726RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$8,692,900RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,692,900TotalRevenueColumnAmt
Exclusion$8,692,900ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$1,713,696OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$1,713,696OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,713,696TotalRevenueColumnAmt
Related Or Exempt Func Income$1,713,696RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$151,948,123TotalRevenueColumnAmt
Related Or Exempt Func Income$71,069,402RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$3,932,812UnrelatedBusinessRevenueAmt
Exclusion$67,585,421ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$470,562TotalAmt
Management And General$470,562ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$74,787,753TotalAmt
Program Services$59,830,202ProgramServicesAmt
Management And General$14,957,551ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,684,204TotalAmt
Program Services$2,147,363ProgramServicesAmt
Management And General$536,841ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$6,885,281TotalAmt
Program Services$5,508,225ProgramServicesAmt
Management And General$1,377,056ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,665,395TotalAmt
Program Services$3,732,316ProgramServicesAmt
Management And General$933,079ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$359,850TotalAmt
Program Services$287,880ProgramServicesAmt
Management And General$71,970ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$121,500TotalAmt
Program Services$97,200ProgramServicesAmt
Management And General$24,300ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,201,111TotalAmt
Program Services$9,760,889ProgramServicesAmt
Management And General$2,440,222ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$560,579TotalAmt
Program Services$448,463ProgramServicesAmt
Management And General$112,116ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,870,401TotalAmt
Program Services$7,096,321ProgramServicesAmt
Management And General$1,774,080ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,350,974TotalAmt
Program Services$4,280,779ProgramServicesAmt
Management And General$1,070,195ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$155,033TotalAmt
Program Services$124,026ProgramServicesAmt
Management And General$31,007ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,587,118TotalAmt
Program Services$5,269,694ProgramServicesAmt
Management And General$1,317,424ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$822,793TotalAmt
Program Services$658,234ProgramServicesAmt
Management And General$164,559ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$21,068,428TotalAmt
Program Services$16,854,743ProgramServicesAmt
Management And General$4,213,685ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,374,172TotalAmt
Program Services$3,499,338ProgramServicesAmt
Management And General$874,834ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REPAIRS & MAINTENANCE$7,757,740$6,206,192$1,551,548
SCHOLARSHIP EXPENSE$4,577,417$3,661,934$915,483
COGS - CAFETERIA, BOOKS$2,674,843$2,139,874$534,969
STUDENT ACTIVITIES$1,115,405$892,324$223,081

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,336,437TotalAmt
Program Services$3,469,149ProgramServicesAmt
Management And General$867,288ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$170,436,996TotalAmt
Program Services$135,975,146ProgramServicesAmt
Management And General$34,461,850ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,127,321BOYAmt
EOY$1,926,613EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,492,534BOYAmt
EOY$1,617,477EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$285,193,727BOYAmt
EOY$263,747,073EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,651,019BOYAmt
EOY$2,408,061EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,571,355BOYAmt
EOY$2,309,150EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$701,679,710LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$385,964,931LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$318,909,250BOYAmt
EOY$315,714,779EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$12,327,461BOYAmt
EOY$12,717,919EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$23,604,517BOYAmt
EOY$25,670,267EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,664,818BOYAmt
EOY$3,005,307EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$650,542,002BOYAmt
EOY$629,116,646EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,610,744BOYAmt
EOY$10,679,323EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$8,198,636BOYAmt
EOY$7,757,758EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,631,176BOYAmt
EOY$5,066,994EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$26,440,556BOYAmt
EOY$23,504,075EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$624,101,446BOYAmt
EOY$605,612,571EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$624,101,446BOYAmt
EOY$605,612,571EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$650,542,002BOYAmt
EOY$629,116,646EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$18,488,873ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$2OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,836,190OtherCostOrOtherBasisAmt
Book Value$21,836,190BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$679,843,520OtherCostOrOtherBasisAmt
Depreciation$385,964,931DepreciationAmt
Book Value$293,878,589BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$315,714,779TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED EMPLOYEE BENEFITS$609,452
OPERATING LEASE LIABILITY$3,107,173
PAYROLL TAXES PAYABLE$740,867
VARIOUS DEPOSITS$609,502
FieldValueIRS element (for citing)
Total Liability$5,066,994TotalLiabilityAmt

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 RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedTHE NONDISCRIMINATORY POLICY IS PUBLISHED ON PROMOTIONAL MATERIAL AS WELL AS IN THE NEWSPAPER.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
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 (8 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountTotal Compensation Filing OrgTotalCompensationFilingOrgAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmt
DENISE SHOEMAKER
Secretary$109,132$5,600$114,732
DR TROY SHOEMAKER
President$161,089$9,100$219,260$49,071
GREGORY MUTSCH
$138,413$2,875$141,822$534
JAMES THOMPSON II
CFO$131,195$5,375$136,570
JONATHAN E LANDS
$147,214$1,850$194,121$45,057
RAYLENE D COCHRAN
$141,316$5,350$146,844$178
REGGIE BARTKOWSKI
$125,960$1,525$135,200$7,715
ROBERT EASTERDAY
$129,224$1,550$130,810$36

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 1a: Relevant information in regards to selections on 1a.FormAndLineReferenceDesc

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2TROY AND DENISE SHOEMAKER ARE MARRIED.
Form 990, Part VI, Section B, Line 11bA COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS
Form 990, Part VI, Section B, Line 12cPENSACOLA CHRISTIAN COLLEGE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY NOT AWARDING CONTRACTS TO RELATED PARTIES.
Form 990, Part VI, Section B, Line 15aUNRELATED THIRD PARTY REVIEWS AND ANALYZES THE DATA.
Form 990, Part VI, Section B, Line 15bUNRELATED THIRD PARTY REVIEWS AND ANALYZES THE DATA.
Form 990, Part VI, Section C, Line 19THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
Form 990, Part XI, Line 9ROUNDING = -$2
Form 990, Part XII, Line 2cTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
CTI
2032 HAMILTON CROSSING DRCANTONMENTFL32533593565513INVESTMENT & ENDOWMENT MGR FOR PCCAL501(C)(3)11BPCCIYes (true)
YOUTH OUTREACH MINISTRY INC
PO BOX 18500PENSACOLAFL32523593615642PROVIDE EDUCATION & RELIGIOUS TRAININGFL501(C)(3)11APCCIYes (true)
ABEKA ACADEMY INC
PO BOX 18000PENSACOLAFL32523593458436TO PROVIDE CHRISTIAN EDUCATION SERVICESFL501(C)(3)11APCCIYes (true)
ABEKA FUND INC
PO BOX 17100PENSACOLAFL32522592889323TO PROMOTE CHRISTIAN EDUCATIONFL501(C)(3)11BPCCIYes (true)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CTI
c$3,900,000ACTUAL COST
YOUTH OUTREACH MINISTRY INC
c$500,000ACTUAL COST
YOUTH OUTREACH MINISTRY INC
j$400,658ACTUAL COST
ABEKA ACADEMY INC
c$34,374ACTUAL COST
ABEKA ACADEMY INC
j$8,894,571ACTUAL COST

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