2013-08-08T10:00:29-05:00 2012-12-31 840676265 SSA PC 3355 American Drive Colorado Springs CO 809175707 990 2012-01-01 730792333 American Christian College Inc dba Summit Ministries AMER 7196859103 PO Box 207 Manitou Springs CO 808290207 Dr Jeff Myers 7196859103 2013-08-05 1 William C Sanden CPA P00013248 7195740100 2012 2016-02-24 21:20:13Z Dr Jeff Myers PO Box 207 Manitou Springs CO 808290207 9545726 0 X www.summit.org X 1970 CO 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. 8 8 182 0 -54008 0 1582939 2949705 2071801 2239665 105441 -34024 314344 1158422 4074525 6313768 0 0 0 0 1627078 1894866 0 0 378737 2650326 3439887 4277404 5334753 -202879 979015 7313164 8133894 933482 762136 6379682 7371758 X 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. 0 0 1035855 1432576 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. 471624 307550 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. 427691 460536 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. 43043 675710 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. 1293845 Curriculum 1336888 675710 3272058 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 71 0 182 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CO WA SC NY MA X X American Christian College Inc 7196859103 941 Osage Avenue Manitou Springs CO 808290207 Julie Hays 1.00 X 0 0 0 Reg Lyle 2.00 X X 0 0 0 Jeff Myers 40.00 X X 236904 0 7090 Tony Jeffrey 1.00 X X 0 0 0 Mark Brezina 1.00 X 0 0 0 Paul Stanley 1.00 X 0 0 0 Steve Austin 2.00 X X 0 0 0 Mikkel Mandt 1.00 X 0 0 0 236904 0 7090 1 0 1 0 Citibusiness 100 Citibank Drive San Antonio TX 78245 Credit card vendor 517582 Bryan College PO Box 7000 Dayton TN 37321 Conference Facilities 226034 Bang Printing PO Box 587 Brainerd MN 56401 Printing 186682 Mennonite Press PO Box 867 Newton KS 67114 Publishing 158303 4 2949705 2949705 Summer Program 611600 1432576 1432576 Oxford/Intl Programs 611600 460536 460536 Summit Semester 611600 307550 307550 Conferences 611600 39003 39003 2239665 19984 19984 193377 -171463 364840 364840 364840 1904176 746391 1800234 904341 103942 -157950 -54008 -54008 1335553 698846 636707 636707 Other misc. revenues 900099 156875 156875 156875 6313768 2876372 -54008 541699 236904 236904 1306435 696062 535273 75100 29869 7709 19156 3004 215423 86512 110908 18003 106235 58315 42175 5745 30045 4151 22148 3746 36032 36032 135048 79307 16757 38984 12667 10565 1921 181 482860 405038 77822 321125 268530 49768 2827 10908 8188 2720 223638 73534 150104 100305 38853 60563 889 Operating Expenses 942467 686160 126516 129791 Supplies 356001 285463 70538 0 Honorarium 187524 187524 0 0 Journal 158454 85565 0 72889 442813 298770 119185 24858 5334753 3272058 1683958 378737 239380 661227 291445 701152 33124 290900 582941 420254 33140 27330 4703718 2122666 3188537 2581052 2182966 2721822 761631 730157 7313164 8133894 150835 136868 36324 70484 573000 398000 173323 156784 933482 762136 X 5436383 5751838 499605 1176226 443694 443694 6379682 7371758 7313164 8133894 979015 13061 0 X 0 1 X 1 0 X 1489143 1184026 1264290 1582939 2684705 8205103 1489143 1184026 1264290 1582939 2684705 8205103 8205103 51085 8778 245204 114908 19984 439959 8645062 4812151 0.94910 0.93250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 740842 740842 3233485 1694765 1538720 521510 329789 191721 207881 98112 109769 2581052 Cash Value Life insurance 195357 Copyright-Understanding the Times 534800 730157 Deferred compensation payable 156784 156784 X 6854212 13061 527383 540444 6313768 0 6313768 5862136 527383 527383 5334753 0 5334753 Description of Uncertain Tax Positions Under FIN 48: 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 - $698,846 Rent Expenses - $(171,463) Part XII, Line 2d - Other Adjustments: Cost of books sold - $698,846 Rent Expenses - $(171,463) 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 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. United Kingdom 0 1 Program Service 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. 497590 0 1 0 0 0 1 497590 0 497590 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, 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. Method Used to Acccount for Expenditures: Schedule F, 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. X 1 1 X X 0 0 0 0 0 0 0 0 0 Jeff Myers 236904 0 0 0 0 0 0 0 0 0 236904 0 0 0 Dr David Noebel Purchase copyright X 573000 398000 0 1 1 398000 Dr David Noebel Former president of American Christian College and president of CACC Christian Anti-Communisim Crusade (CACC) reimburses for operating facilities and employee costs from American Christian College on a monthly basis. 0 Mike Mandt Director of American Christian College American Christian College annually leases a facility owned by the wife of a director near Pagosa Springs, CO for program presentations. 0 Mike Mandt Director of American Christian College American Christian College monthly leases storage space for book inventory from a facility owned by the family of a director. 0 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 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.