MILES COLLEGE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
MILES COLLEGE (EIN 63-0400608)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-16
IRS object ID
201311369349301061
Schema version
2011v1.2
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)
Timestamp2013-05-16T16:35:53-00:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1The Wesley Peachtree Group CPAsBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11100 West Peachtree StreetAddressLine1
CityAtlantaCity
StateGAState
ZIP Code30309ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN630400608EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Miles College IncBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlMILENameControl
Phone2059291000Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line15500 Myron Massey BlvdAddressLine1
CityFairfieldCity
StateALState
ZIP Code35064ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameDiana KnightonName
TitleSenior Vice President of Finances ATitle
Date Signed2012-12-10DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDane AlexanderName
Phone4048740555Phone
Date Prepared2012-12-10DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonDiana KnightonNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line15500 Myron Massey BlvdAddressLine1
CityFairfieldCity
StateALState
ZIP Code35064ZIPCode
FieldValueIRS element (for citing)
Gross Receipts31058538GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web Sitehttp://www.miles.eduWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1909YearFormation
State Legal DomicileALStateLegalDomicile
Activity Or Mission DescriptionTo motivate and direct its students to seek holistic development that leads to intellectual, ethical, spiritual, and service-oriented lives.ActivityOrMissionDescription
Nbr Voting Members Governing Body25NbrVotingMembersGoverningBody
Nbr Independent Voting Members24NbrIndependentVotingMembers
Total Nbr Employees785TotalNbrEmployees
Total Nbr Volunteers82TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year6248749ContributionsGrantsPriorYear
Contributions Grants Current Year6857006ContributionsGrantsCurrentYear
Program Service Revenue Prior Year23020183ProgramServiceRevenuePriorYear
Program Service Revenue CY23929046ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year158858OtherRevenuePriorYear
Other Revenue Current Year272486OtherRevenueCurrentYear
Total Revenue Prior Year29427790TotalRevenuePriorYear
Total Revenue Current Year31058538TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year2783381GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY3236332GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year675932SalariesEtcPriorYear
Salaries Etc Current Year752709SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year363969TotalFundrsngExpCurrentYear
Other Expense Prior Year23582764OtherExpensePriorYear
Other Expenses Current Year25359682OtherExpensesCurrentYear
Total Expenses Prior Year27042077TotalExpensesPriorYear
Total Expenses Current Year29348723TotalExpensesCurrentYear
Revenues Less Expenses Prior Year2385713RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1709815RevenuesLessExpensesCY
Total Assets BOY64801284TotalAssetsBOY
Total Assets EOY66106747TotalAssetsEOY
Total Liabilities BOY14439025TotalLiabilitiesBOY
Total Liabilities EOY13829062TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY50362259NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY52277685NetAssetsOrFundBalancesEOY
Mission DescriptionTo motivate and direct its students to seek holistic development that leads to intellectual, ethical, spiritual, and service-oriented lives.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense17089024Expense
Grants3236332Grants
Revenue18726112Revenue
DescriptionTo sustain a learning community in which students can prepare academically, socially and spiritually for leadership in a complex, diverse and rapidly changing world.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense5381310Expense
Revenue5202934Revenue
DescriptionAuxiliary enterprises support the Colleges mission of providing quality educational opportunities. These services include, but are not limited to food service, campus housing, campus post office, vending, campus stores and athletics.Description
FieldValueIRS element (for citing)
Total Program Service Expense22470334TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArttrueCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchooltrueSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondstrueTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10962202NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees785NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members25NbrVotingGoverningBodyMembers
Number Independent Voting Members24NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledALStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonDiana KnightonNamePerson
Telephone Number2059291000TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line15500 Myron Massey BlvdAddressLine1
CityFairfieldCity
StateALState
ZIP Code35064ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (31 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
Dr George T French Jr
President040.00XX24576809763
Diana Knighton
Senior Vice President of Finances and Administration040.00X14420000
Emmanual Chekwa
Vice President of Academic Affairs040.00X10300000
Griena Knight
Dean of Student Affairs040.00X7430400
W Frank Topping
Director of Institutional Planning Development040.00X6753100
Larry Batie
Dean of Chapel040.00X6500000
Charles Crockrom
Director of Alumni Affairs040.00X7161100
Rev Dr Lionel G Walker
Trustee001.00X000
Rev A Anthony Robinson III
Trustee001.00X000
Mr Steven Hoyt
Trustee001.00X000
Mrs Shirley D Fowlkes
Trustee001.00X000
Mr Robert Dickerson
Trustee001.00X000
Dr Yvonne Kennedy
Trustee001.00X000
Rev Troy D Johnson
Trustee001.00X000
Rev James A WIlson
Trustee001.00X000
Mr Bunny Stokes Jr
Trustee001.00X000
Dr Annie Grace Robinson
Trustee001.00X000
Mr J Wray Pearce
Trustee001.00X000
Dr Digambar Mishra
Trustee001.00X000
Bishop Paul AG Stewart Sr
Trustee001.00X000
Rev Dr William C Larkin
Trustee001.00X000
Mr John O Hudson III
Trustee001.00X000
Dr Mattie Mashaw Jackson
Trustee001.00X000
Mr William Henry
Trustee001.00X000
Rev Dr Tyrone T Davis
Trustee001.00X000
Mr Jordan Frazier
Trustee001.00X000
Rev Dr Carmichael Crutchfield
Trustee001.00X000
Judge Raymond Chambliss
Trustee001.00X000
Bishop Lawrence L Reddick III
Vice Chairperson001.00XX000
Bishop Teresa E Snorton
Chairperson001.00XX000
Mrs Princess Pegues
Trustee001.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org771414TotalReportableCompFromOrg
Total Other Compensation9763TotalOtherCompensation
Number Individuals GT100 K3NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
Lewis Electric Company
8512 1st Avenue NorthBirminghamAL35206Electrical Contractor163077
Tate's Lawn Care
5801 Court QBirminghamAL35288Lawn Grounds Maintenance184713
GSI Management Company
PO Box 56346AtlantaGA30343Food Service Vendor1297298
Omega Janitorial
PO Box 10325BirminghamAL35202Janitorial Services485682
AMAC Construction Service
407 W Smithfield TerraeDoloniteAL350611021Construction Contractor160738
FieldValueIRS element (for citing)
Number Of Contractors GT100 K8NumberOfContractorsGT100K
Government Grants5116474GovernmentGrants
All Other Contributions1740532AllOtherContributions
Total Contributions6857006TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Tuition and Fees6116001872611218726112
Sales and Services of Auxiliary Enterprises61171052029345202934
FieldValueIRS element (for citing)
Total Program Service Revenue23929046TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOther IncomeDescription
Business Code900099BusinessCode
Total Revenue Column272486TotalRevenueColumn
Related Or Exempt Function Income272486RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue272486TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column31058538TotalRevenueColumn
Related Or Exempt Function Income24201532RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total3236332Total
Program Services3236332ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total752709Total
Management And General752709ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total0Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total0Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total0Total

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total0Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total0Total

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total0Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total0Total

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total0Total

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total0Total

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total0Total

Travel Travel

FieldValueIRS element (for citing)
Total0Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total0Total

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total0Total

Insurance Insurance

FieldValueIRS element (for citing)
Total0Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Instruction82020618202061
Academic Support / Public Service27795322042868736664
Student Services26840422684042
Institutional Support63127379237215025047363969

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total5381310Total
Program Services5381310ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total29348723Total
Program Services22470334ProgramServices
Management And General6514420ManagementAndGeneral
Fundraising363969Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY12874443BOY
EOY13258641EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY3418982BOY
EOY3664544EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY249769BOY
EOY285966EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY15894BOY
EOY24683EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY264764BOY
EOY224287EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis72460335LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec39657238LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY32330246BOY
EOY32803097EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY15647186BOY
EOY15845529EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY64801284BOY
EOY66106747EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY1544553BOY
EOY1550345EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY656645BOY
EOY537645EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY7095618BOY
EOY6928786EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY5142209BOY
EOY4812286EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY14439025BOY
EOY13829062EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY40604830BOY
EOY46219202EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY7575358BOY
EOY3876412EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY2182071BOY
EOY2182071EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY50362259BOY
EOY52277685EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY64801284BOY
EOY66106747EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses1709815ReconcilationRevenueExpenses
Reconcilation Other Changes205611ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit RequiredtrueFederalGrantAuditRequired
Federal Grant Audit PerformedtrueFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii
Public Support Pertcentage1700.00000PublicSupportPertcentage170
Public Support Percentage5090.00000PublicSupportPercentage509
Investment Income Percentage0.00000InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collect Used For Public ExhibitionXCollectUsedForPublicExhibition
Collect Used For PreservationXCollectUsedForPreservation
Solicited Assets For SalefalseSolicitedAssetsForSale
Included On FSfalseIncludedOnFS

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance2182071BeginningOfYearBalance
Investment Earnings Or Losses205611InvestmentEarningsOrLosses
Grants Or Scholarships205611GrantsOrScholarships
End Of Year Balance2182071EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance2182071BeginningOfYearBalance
Investment Earnings Or Losses1668500InvestmentEarningsOrLosses
Grants Or Scholarships1668500GrantsOrScholarships
End Of Year Balance2182071EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance2182071BeginningOfYearBalance
Investment Earnings Or Losses1184749InvestmentEarningsOrLosses
Grants Or Scholarships1184749GrantsOrScholarships
End Of Year Balance2182071EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance2182071BeginningOfYearBalance
End Of Year Balance2182071EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance1.00000PermanentEndowmentEOYBalance
Endowments Held By Unrelated OrgstrueEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis4059869OtherCostOrOtherBasis
Book Value4059869BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis49591479OtherCostOrOtherBasis
Depreciation29847550Depreciation
Book Value19743929BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis2079965OtherCostOrOtherBasis
Book Value2079965BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis430300InvestmentCostOrOtherBasis
Other Cost Or Other Basis16298722OtherCostOrOtherBasis
Depreciation9809688Depreciation
Book Value6919334BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings32803097TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionCapital Lease ObligationDescription
Amount$4,812,286Amount
FieldValueIRS element (for citing)
Total Of Amounts4812286TotalOfAmounts
Total Revenue31058538TotalRevenue
Total Expenses29348723TotalExpenses
Excess Or Deficit For Year1709815ExcessOrDeficitForYear
Net Unrealized GL On Investments205611NetUnrealizedGLOnInvestments
Total Adjustments205611TotalAdjustments
Excess Or Deficit Per FS1915426ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt31264149TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments205611NetUnrealizedGainsInvestments
Revenue Not Rptd F990205611RevenueNotRptdF990
Revenue Subtotal31058538RevenueSubtotal
Total Revenue Per Form99031058538TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt29348723TotExpensesEtcAuditedFinclStmt
Expenses Subtotal29348723ExpensesSubtotal
Total Expenses Per Form99029348723TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
V4The endowment funds shown are considered permanently restricted. The College does not intend to use the funds.
X2Accounting principles generally accepted in the United States of America require the Colleges management to evaluate tax positions taken by the College and to recognize a tax liability or asset if the College has taken an uncertain tax position that will more-likely-than-not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken by the College for the year ended June 30, 2012 and believes that there are no such positions as of June 30, 2012.
X2Accordingly, no liability has been accrued.
III4The College houses numerous historical works of art. The displays are used for public exhibition, but more importantly for the education of future generations seeking knowledge of the past.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmttrueNondiscriminatoryPolicyStmt
Policy Statement In Brochures EtctruePolicyStatementInBrochuresEtc
Policy Publ Via Broadcast MediatruePolicyPublViaBroadcastMedia
Maint Racial Composition RecordstrueMaintRacialCompositionRecords
Maint Scholarships RecordstrueMaintScholarshipsRecords
Maint Copies Of Brochures EtctrueMaintCopiesOfBrochuresEtc
Maint Copies Of All SolicitationstrueMaintCopiesOfAllSolicitations
Discriminate Race Students RightsfalseDiscriminateRaceStudentsRights
Discriminate Race Admiss PoliciesfalseDiscriminateRaceAdmissPolicies
Discriminate Race Emplmn FacultyfalseDiscriminateRaceEmplmnFaculty
Discriminate Race ScholarshipsfalseDiscriminateRaceScholarships
Discriminate Race Educ PoliciesfalseDiscriminateRaceEducPolicies
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFclts
Discriminate Race Athletic ProgfalseDiscriminateRaceAthleticProg
Discriminate Race Other ActyfalseDiscriminateRaceOtherActy
Government Financial Aid ReceivedtrueGovernmentFinancialAidReceived
Government Financial Aid RevokedfalseGovernmentFinancialAidRevoked
Compliance With Rev Proc7550trueComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

FieldValueIRS element (for citing)
IdentifierPart IIdentifier
Return Reference6aReturnReference
ExplanationThe College offers scholarships and student financial aid to assist with meeting the students financial obligations. The Financial Aid Office has the necessary policies and procedures to ensure that the College adheres to and complies with federal regulations regarding eligibility for student financial aid. Requirements for receiving scholarships depend on other factors such as grade point average, family income or athletic talents.Explanation

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantPrivately Funded Student ScholarshipsTypeOfGrant
Amount Of Cash Grant3236332AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierIIIIdentifier
Return Reference1ReturnReference
ExplanationAll scholarships are awarded based upon specific criteria maintained by the financial aid office. Requirements for receiving scholarships depends on other factors such as grade point average, family income, or econmic need. The Colleges financial aid staff monitors the eligibilty guidelines to ensure compliance. The College also undergoes the required OMB Circular A-133 audit.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsXTravelForCompanions
Housing Allowance Or ResidenceXHousingAllowanceOrResidence
Written Policy Re T And E ExpensestrueWrittenPolicyReTAndEExpenses
Substantiation RequiredtrueSubstantiationRequired
Written Employment ContractXWrittenEmploymentContract
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs
Any Non Fixed PaymentsfalseAnyNonFixedPayments
Initial Contract ExceptionfalseInitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonDr George T French JrNamePerson
Base Compensation Filing Org217300BaseCompensationFilingOrg
Other Compensation Filing Org28468OtherCompensationFilingOrg
Deferred Comp Filing Org9763DeferredCompFilingOrg
Total Compensation Filing Org255531TotalCompensationFilingOrg

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1The Educational Building Authority of the City of BirmanghamBusinessNameLine1
FieldValueIRS element (for citing)
CUSIP Number09089PAA7CUSIPNumber
Date Issued2004-03-18DateIssued
Issue Price7500000IssuePrice
Description Of PurposeTuition Revenue BondsDescriptionOfPurpose
DefeasedfalseDefeased
On Behalf Of IssuerfalseOnBehalfOfIssuer
Pool FinancingfalsePoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Total Proceeds7500000TotalProceeds
Issuance Costs From Proceeds119996IssuanceCostsFromProceeds
Credit Enhancement114350CreditEnhancement
Capital Expenditures7265654CapitalExpenditures
Year Of Subst Completion2004YearOfSubstCompletion
Current RefundingfalseCurrentRefunding
Advance RefundingfalseAdvanceRefunding
Final Allocation MadetrueFinalAllocationMade
Adequate Books And Recds MaintaindtrueAdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

FieldValueIRS element (for citing)
Owning Bond Financed PropertyfalseOwningBondFinancedProperty
Any Lease ArrangementsfalseAnyLeaseArrangements
Mngment Cntrct Bond Financd PrprtyfalseMngmentCntrctBondFinancdPrprty
Any Research AgreementsfalseAnyResearchAgreements
Post Issuance Compliance ProcdrstruePostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Form8038 T FiledfalseForm8038TFiled
Variable Rate IssuefalseVariableRateIssue
Hedge Identified In Books And RecdsfalseHedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGIC
Gross Proceeds InvestedfalseGrossProceedsInvested
Exception To RebatetrueExceptionToRebate
FieldValueIRS element (for citing)
Fed Tax Requirements ComplianceXFedTaxRequirementsCompliance

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Form 990 Part VI12cTrustees are required to disclose at the next convening Board of Trustees meeting any conflicts of interest. Board members with a conflict of interest on a matter for vote must abstain from voting. The Colleges finance/ audit committee is responsible for ensuring adherence to the policy.
Form 990 Part VI15aThe Board of Trustees, based on predetermined areas of performance, evaluates the work of the President annually. The Boards Evaluation and Compensation Committee evaluates the performance. When additional compensation is deemed appropriate, a review of salaries at peer institutions is conducted to assist in arriving at a recommendation to the Executive Committee for approval.
Form 990 Part VI15bCompensation for top officers of the College is at the discretion of the President. This discretion is based on 1 previous salary history and 2 market data from the CUPA survey published in the Chronicle of Higher Education.
Form 990 Part VI11bThe College presents the Form 990 to its finance/ audit committee for review when it is ready. Depending on when the committee meets and the due date of the return, the Form 990 is either modified before it is filed or an amendment is filed for any changes required by the finance/ audit committee review.
Form 990 Part VI19The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. To obtain copies, contact the business office and submit a request identfying the specific documents.
Form 990 Part XI5The College presents its changes in net assets or fund balances seperate from revenues and expenses. The balance is representative of gains or losses on investments during the fiscal year.
Form 990 Part VI Section B Line 12c Trustees are required to disclose at the next convening Board of Trustees meeting any conflicts of interest. Board members with a conflict of interest on a matter for vote must abstain from voting. The Colleges finance/ audit committee is responsible for ensuring adherence to the policy. Form 990 Part VI Section B Line 15a The Board of Trustees, based on predetermined areas of performance, evaluates the work of the President annually. The Boards Evaluation and Compensation Committee evaluates the performance. When additional compensation is deemed appropriate, a review of salaries at peer institutions is conducted to assist in arriving at a recommendation to the Executive Committee for approval. Form 990 Part VI Section B Line 15b Compensation for top officers of the College is at the discretion of the President. This discretion is based on 1 previous salary history and 2 market data from the CUPA survey published in the Chronicle of Higher Education. Form 990 Part VI Section B Line 11b The College presents the Form 990 to its finance/ audit committee for review when it is ready. Depending on when the committee meets and the due date of the return, the Form 990 is either modified before it is filed or an amendment is filed for any changes required by the finance/ audit committee review. Form 990 Part VI Section B Line 19 The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. To obtain copies, contact the business office and submit a request identfying the specific documents. Form 990 Part XI Line 5 The College presents its changes in net assets or fund balances seperate from revenues and expenses. The balance is representative of gains or losses on investments during the fiscal year.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNAControlled OrgControlledOrgBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
Miles Law School
5500 Myron Massey BlvdFairfieldAL35064630829631SchoolAL501c32N/Afalse
Miles College Community Development Corporation
4901 Lloyd Nolan ParkwayBirminghamAL35064264379022DevelopmentAL501c37falseMiles College
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgfalseGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiesfalseSharingOfFacilities
Sharing Of Paid EmployeesfalseSharingOfPaidEmployees
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgfalseOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

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