BLUE MOUNTAIN CHRISTIAN UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BLUE MOUNTAIN CHRISTIAN UNIVERSITY (EIN 64-0325640)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201441349349302634
- Schema version
- 2012v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T09:57:56-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDSEY DAVIS & ASSOCIATES CPAS PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 146 | AddressLine1 |
| City | RIPLEY | City |
| State | MS | State |
| ZIP Code | 386630146 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640325640 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE MOUNTAIN COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BLUE | NameControl |
| Phone | 6626854771 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1 |
| City | BLUE MOUNTAIN | City |
| State | MS | State |
| ZIP Code | 38610 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DR BARBARA C MCMILLIN | Name |
| Title | PRESIDENT | Title |
| Phone | 6626854771 | Phone |
| Date Signed | 2014-05-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHANIE CLIFTON | Name |
| Phone | 6628373295 | Phone |
| Date Prepared | 2014-05-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10507696 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BMC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1873 | YearFormation |
| State Legal Domicile | MS | StateLegalDomicile |
| Activity Or Mission Description | TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 248 | TotalNbrEmployees |
| Total Nbr Volunteers | 55 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 3031487 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3378588 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6606630 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6384692 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 407967 | InvestmentIncomePriorYear |
| Investment Income Current Year | 375080 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 216087 | OtherRevenuePriorYear |
| Other Revenue Current Year | 369336 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10262171 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10507696 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4365234 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4564288 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5344229 | OtherExpensePriorYear |
| Other Expenses Current Year | 5293459 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9709463 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9857747 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 552708 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 649949 | RevenuesLessExpensesCY |
| Total Assets BOY | 24003750 | TotalAssetsBOY |
| Total Assets EOY | 24751046 | TotalAssetsEOY |
| Total Liabilities BOY | 400922 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 490552 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23602828 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 24260494 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO ASSIST STUDENTS IN DEVELOPING INTELLECTUAL INTEGRITY, ACADEMIC EXCELLENCE, SOCIAL AWARENESS, AND CHRISTIAN CHARACTER | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 7042389 | Expense |
| Description | THE NUMBER OF STUDENTS SERVED THIS FISCAL YEAR WAS 1,243 | Description |
| Total Program Service Expense | 7042389 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 248 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOYCE PETERS | NamePerson |
| Telephone Number | 6626854771 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1 |
| City | BLUE MOUNTAIN | City |
| State | MS | State |
| ZIP Code | 38610 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per WeekAverageHoursPerWeek |
|---|---|---|---|---|---|---|
| THE REVEREND JAMES M LEWIS | ||||||
| MEMBER AT LA | X | X | 0 | 0 | 0 | |
| MRS JOY HURT HILL | ||||||
| SECRETARY | X | X | 0 | 0 | 0 | |
| DR RANDY BOSTICK | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MR RANDY HATHCOCK | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MRS LINDA GHOLSTON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DR THAD MOORE | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MR MIKE STATEN | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DR DAVID HAMILTON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MRS MARY MARTIN CHILDS | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MR SAM PATTERSON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DR CARL WHITE | ||||||
| CHAIR | X | X | 0 | 0 | 0 | |
| MR JEFFREY COX | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DR MAC HUDDLESTON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MRS CHARLOTTE BRYANT MADISON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MR HAROLD WAYNE HANKINS | ||||||
| VICE CHAIR | X | X | 0 | 0 | 0 | |
| MRS LINDA BISHOP JOHNSON | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MS LISA GARNER STEVENS | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MR MITCH WAYCASTER | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DR BARBARA CHILDERS MCMILLIN | ||||||
| EX-OFFICIO | X | 61395 | 0 | 11694 | 40.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 61395 | TotalReportableCompFromOrg |
| Total Other Compensation | 11694 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NATIONAL MANAGEMENT RESOURCES CORP | |||||
| P O BOX 1224 | LA GRANGE | GA | 30241 | CLEANING/MAINT. | 462489 |
| WORSHAM BROTHERS INC | |||||
| 12 CANTRELL RD | CORINTH | MS | 38834 | CONSTRUCTION | 413712 |
| HILL BROTHERS CONSTRUCTION CO INC | |||||
| P O BOX 131 | FALKNER | MS | 38629 | EXCAV./CONST. | 142395 |
| TEL TECH INC | |||||
| P O BOX 37 | NEW ALBANY | MS | 38652 | REPAIR | 129265 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| All Other Contributions | 3378588 | AllOtherContributions |
| Total Contributions | 3378588 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| STUDENT TUITION & FEES | 4895729 | 4895729 |
| AUXILIARY ENTERPRISES | 1270437 | 1270437 |
| MISCELLANEOUS | 218526 | 218526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6384692 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 368400 | TotalRevenueColumn |
| Related Or Exempt Function Income | 368400 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 6680 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 6680 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6680 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6680 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER REVENUE | Description |
| Total Revenue Column | 369336 | TotalRevenueColumn |
| Related Or Exempt Function Income | 369336 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 369336 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10507696 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7129108 | RelatedOrExemptFunctionIncome |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3688424 | Total |
| Program Services | 2901060 | ProgramServices |
| Management And General | 787364 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200840 | Total |
| Program Services | 168478 | ProgramServices |
| Management And General | 32362 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 410679 | Total |
| Program Services | 285440 | ProgramServices |
| Management And General | 125239 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 264345 | Total |
| Program Services | 207285 | ProgramServices |
| Management And General | 57060 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28840 | Total |
| Management And General | 28840 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92135 | Total |
| Program Services | 92135 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 171807 | Total |
| Program Services | 100709 | ProgramServices |
| Management And General | 71098 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114277 | Total |
| Program Services | 5724 | ProgramServices |
| Management And General | 108553 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 450619 | Total |
| Program Services | 51767 | ProgramServices |
| Management And General | 398852 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 219703 | Total |
| Program Services | 201943 | ProgramServices |
| Management And General | 17760 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 385193 | Total |
| Management And General | 385193 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SCHOLARSHIPS | 1910893 | 1910893 | |
| AUXILIARY ENTERPRISES | 727343 | 727343 | |
| EQUIPMENT RENTAL/MAINTENA | 660226 | 38818 | 621408 |
| MISCELLANEOUS | 236328 | 133720 | 102608 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296095 | Total |
| Program Services | 217074 | ProgramServices |
| Management And General | 79021 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9857747 | Total |
| Program Services | 7042389 | ProgramServices |
| Management And General | 2815358 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1841630 | BOY |
| EOY | 1382977 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 219016 | BOY |
| EOY | 219291 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 559712 | BOY |
| EOY | 571447 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 166604 | BOY |
| EOY | 180248 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 656 | BOY |
| EOY | 656 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 15718563 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6141692 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9144496 | BOY |
| EOY | 9576871 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12070023 | BOY |
| EOY | 12818691 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1613 | BOY |
| EOY | 865 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24003750 | BOY |
| EOY | 24751046 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 309998 | BOY |
| EOY | 387188 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90924 | BOY |
| EOY | 103364 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 400922 | BOY |
| EOY | 490552 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10716740 | BOY |
| EOY | 10943464 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1651027 | BOY |
| EOY | 860417 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11235061 | BOY |
| EOY | 12456613 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23602828 | BOY |
| EOY | 24260494 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24003750 | BOY |
| EOY | 24751046 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 649949 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 7717 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11235061 | BeginningOfYearBalance |
| Contributions | 1029342 | Contributions |
| Investment Earnings Or Losses | 224143 | InvestmentEarningsOrLosses |
| Other Expenditures | 31933 | OtherExpenditures |
| End Of Year Balance | 12456613 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10474665 | BeginningOfYearBalance |
| Contributions | 660497 | Contributions |
| Investment Earnings Or Losses | 127925 | InvestmentEarningsOrLosses |
| Other Expenditures | 28026 | OtherExpenditures |
| End Of Year Balance | 11235061 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8347538 | BeginningOfYearBalance |
| Contributions | 1640792 | Contributions |
| Investment Earnings Or Losses | 524047 | InvestmentEarningsOrLosses |
| Other Expenditures | 37712 | OtherExpenditures |
| End Of Year Balance | 10474665 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 7431854 | BeginningOfYearBalance |
| Contributions | 362565 | Contributions |
| Investment Earnings Or Losses | 569801 | InvestmentEarningsOrLosses |
| Other Expenditures | 16682 | OtherExpenditures |
| End Of Year Balance | 8347538 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30999 | OtherCostOrOtherBasis |
| Book Value | 30999 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10374381 | OtherCostOrOtherBasis |
| Depreciation | 2689314 | Depreciation |
| Book Value | 7685067 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5313183 | OtherCostOrOtherBasis |
| Depreciation | 3452378 | Depreciation |
| Book Value | 1860805 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9576871 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADVANCE PAYMENT BY STUDENTS | Description |
| Amount | $103,364 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 103364 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 10507696 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 10507696 | RevenueSubtotal |
| Total Revenue Per Form990 | 10507696 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9857747 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 9857747 | ExpensesSubtotal |
| Total Expenses Per Form990 | 9857747 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | BOTH 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 COLLEGEADMINISTRATIVE PROGRAMS OR EMPLOYMENT |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | BLUE MOUNTAIN COLLEGE RECEIVES FEDERAL FINANCIAL AID FROM THE DEPARTMENT OF EDUCATION |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 WASS 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. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | EACH 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE 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). |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | DECREASE IN LOAN RECEIVABLE 7,717 |
Comments