EDEN THEOLOGICAL SEMINARY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- EDEN THEOLOGICAL SEMINARY (EIN 43-0654855)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-14
- IRS object ID
- 201341349349305294
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T14:53:18-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 SECOND ST SO SUITE 320 | AddressLine1 |
| City | WAITE PARK | City |
| State | MN | State |
| ZIP Code | 56387 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 430654855 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDEN THEOLOGICAL SEMINARY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EDEN | NameControl |
| Phone | 3149613627 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 E LOCKWOOD AVENUE | AddressLine1 |
| City | WEBSTER GROVES | City |
| State | MO | State |
| ZIP Code | 631193124 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID GREENHAW | Name |
| Title | PRESIDENT | Title |
| Phone | 3149613627 | Phone |
| Date Signed | 2013-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEE MIESNER | Name |
| PTIN | P00028488 | PTIN |
| Phone | 3202035500 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DAVID GREENHAW | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 E LOCKWOOD AVENUE | AddressLine1 |
| City | WEBSTER GROVES | City |
| State | MO | State |
| ZIP Code | 631193124 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 14926976 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.EDEN.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1850 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | EDEN THEOLOGICAL SEMINARY IS A GRADUATE SCHOOL FOR INDIVIDUALS WISHING TO EARN HIGHER LEVEL DEGREES IN THE STUDY OF THEOLOGY, PREPARING MANY FOR THE PRACTICE OF MINISTRY. THE SCHOOL ALSO PROVIDES CONTINUING EDUCATION FOR CLERGY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 95 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1443297 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1135747 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1732737 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1892859 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5720647 | InvestmentIncomePriorYear |
| Investment Income Current Year | 277146 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 134031 | OtherRevenuePriorYear |
| Other Revenue Current Year | 191371 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9030712 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3497123 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 741916 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 771050 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2931367 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2841163 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 564524 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2092789 | OtherExpensePriorYear |
| Other Expenses Current Year | 2373524 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5766072 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5985737 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3264640 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2488614 | RevenuesLessExpensesCY |
| Total Assets BOY | 32839019 | TotalAssetsBOY |
| Total Assets EOY | 30733311 | TotalAssetsEOY |
| Total Liabilities BOY | 1381828 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1515613 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 31457191 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 29217698 | NetAssetsOrFundBalancesEOY |
| Mission Description | EDEN THEOLOGICAL SEMINARY IS A GRADUATE SCHOOL FOR INDIVIDUALS WISHING TO EARN HIGHER LEVEL DEGREES IN THE STUDY OF THEOLOGY, PREPARING MANY FOR THE PRACTICE OF MINISTRY. THE SCHOOL ALSO PROVIDES CONTINUING EDUCATION FOR CLERGY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2758899 | Expense |
| Revenue | 1526995 | Revenue |
| Description | EDEN SEMINARY HAD 115 STUDENTS IN OUR MASTER OF DIVINITY PROGRAM, 9 IN OUR MASTER OF ARTS IN PASTORAL STUDIES PROGRAM, 14 IN OUR MASTER OF THEOLOGICAL STUDIES PROGRAM, AND 43 IN OUR DOCTOR OF MINISTRY DEGREE PROGRAM. WE ALSO HAD 29 PEOPLE WHO WERE ENROLLED AS CREDIT NON-DEGREE STUDENTS. OUR GRADUATING CLASS THIS YEAR INCLUDED 26 INDIVIDUALS EARNING A MASTER OF DIVINITY DEGREE, 4 EARNING A MASTER OF THEOLOGICAL STUDIES DEGREE, 4 EARNING A MASTER OF PASTORAL STUDIES DEGREE AND 5 EARNING A DOCTOR OF MINISTRY DEGREE. | Description |
| Total Program Service Expense | 2758899 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 94 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 95 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3149613627 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 E LOCKWOOD AVENUE | AddressLine1 |
| City | WEBSTER GROVES | City |
| State | MO | State |
| ZIP Code | 631193124 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| KAREN BRANDING | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| RON BUFORD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL DOWNS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| WARD KLEIN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV RICH PLEVA | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PAUL SCHOON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV DR DAVID V SCHWAB | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV DR ROBERT C SCOTT | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| THE RIGHT REV WAYNE SMITH | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR SUSAN S STEPLETON | ||||||
| BOARD VICE CHAIRPERSON | 1.00 | X | 0 | 0 | 0 | |
| VIRGINIA TOLIVER | ||||||
| BOARD MEMBER, CHAIRPERSON | 1.00 | X | 0 | 0 | 0 | |
| DR OLIVIA MASIH WHITE | ||||||
| BOARD SECRETARY | 1.00 | X | 0 | 0 | 0 | |
| REV DR JESSE WILLIAMS JR | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV DR JO HUDSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR DELORAS PEMBERTON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LARRY D RICHARDSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SUSAN ROWE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR THOMAS K TIEMANN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV DR STEPHANIE WEINER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DR DONALD H DRIEMEIER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV ANN ASPER WILSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| REV DR DAVID GREENHAW | ||||||
| PRESIDENT/BOARD MEMBER | 40.00 | 132600 | 0 | 25225 | X | |
| REV DR DEBORAH KRAUSE | ||||||
| DEAN OF ACADEMICS | 40.00 | 96854 | 0 | 13506 | X | |
| RICHARD WALTERS | ||||||
| EXEC. VICE-PRESIDENT | 40.00 | 107254 | 0 | 10683 | X | |
| BRYCE KRUG | ||||||
| VICE PRESIDENT FOR INSTITUTIONAL ADVANCEMENT | 40.00 | 82500 | 0 | 19741 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 419208 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 69155 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 1690 | FundraisingEvents |
| Government Grants | 8513 | GovernmentGrants |
| All Other Contributions | 1125544 | AllOtherContributions |
| Noncash Contributions | 25454 | NoncashContributions |
| Total Contributions | 1135747 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TUITION & FEES | 611710 | 1526995 | 1526995 | |
| RESIDENCE HALL FEES | 611710 | 335659 | $335,659 | |
| BOOKSTORE REVENUE | 611710 | 30205 | $30,205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1892859 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 460002 | TotalRevenueColumn |
| Exclusion | $460,002 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 111168 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 111168 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 111168 | TotalRevenueColumn |
| Exclusion | $111,168 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11222658 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11405514 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -182856 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -182856 | TotalRevenueColumn |
| Exclusion | -$182,856 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 53035 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 1690 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 24339 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 28696 | TotalRevenueColumn |
| Exclusion | $28,696 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MEALS/CATERING INCOME | 611710 | 26859 | $26,859 |
| OTHER EVENT INCOME | 611710 | 13369 | $13,369 |
| MISCELLANEOUS | 611710 | 11279 | $11,279 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 51507 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3497123 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1526995 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $834,381 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 771050 | Total |
| Program Services | 771050 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 419208 | Total |
| Program Services | 48427 | ProgramServices |
| Management And General | 288281 | ManagementAndGeneral |
| Fundraising | 82500 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1882913 | Total |
| Program Services | 1236441 | ProgramServices |
| Management And General | 420176 | ManagementAndGeneral |
| Fundraising | 226296 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225812 | Total |
| Program Services | 125793 | ProgramServices |
| Management And General | 70950 | ManagementAndGeneral |
| Fundraising | 29069 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213644 | Total |
| Program Services | 131570 | ProgramServices |
| Management And General | 48356 | ManagementAndGeneral |
| Fundraising | 33718 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99586 | Total |
| Program Services | 43162 | ProgramServices |
| Management And General | 33759 | ManagementAndGeneral |
| Fundraising | 22665 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8199 | Total |
| Management And General | 8199 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135958 | Total |
| Management And General | 135958 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335649 | Total |
| Program Services | 118042 | ProgramServices |
| Management And General | 191108 | ManagementAndGeneral |
| Fundraising | 26499 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 163360 | Total |
| Program Services | 23673 | ProgramServices |
| Management And General | 88466 | ManagementAndGeneral |
| Fundraising | 51221 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265496 | Total |
| Management And General | 265496 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144581 | Total |
| Program Services | 62165 | ProgramServices |
| Management And General | 57191 | ManagementAndGeneral |
| Fundraising | 25225 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9332 | Total |
| Program Services | 9332 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9818 | Total |
| Management And General | 9818 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 610035 | Total |
| Management And General | 610035 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72126 | Total |
| Management And General | 72126 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| REPAIRS, MAINTENANCE & | 124815 | 436 | 124379 | |
| EVENTS: CONVOCATIION, C | 115636 | 33057 | 17338 | 65241 |
| ANNUITIES | 111661 | 111661 | ||
| DUES & SUBSCRIPTIONS & | 77780 | 22127 | 55653 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 189078 | Total |
| Program Services | 133624 | ProgramServices |
| Management And General | 53364 | ManagementAndGeneral |
| Fundraising | 2090 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5985737 | Total |
| Program Services | 2758899 | ProgramServices |
| Management And General | 2662314 | ManagementAndGeneral |
| Fundraising | 564524 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 624655 | BOY |
| EOY | 720989 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10486724 | BOY |
| EOY | 10656082 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112147 | BOY |
| EOY | 45200 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123296 | BOY |
| EOY | 194466 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122520 | BOY |
| EOY | 105231 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50551 | BOY |
| EOY | 27349 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 15871331 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 7304504 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9031985 | BOY |
| EOY | 8566827 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10225821 | BOY |
| EOY | 8911577 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2061320 | BOY |
| EOY | 1505590 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32839019 | BOY |
| EOY | 30733311 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132651 | BOY |
| EOY | 255108 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6936 | BOY |
| EOY | 7571 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1242241 | BOY |
| EOY | 1252934 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1381828 | BOY |
| EOY | 1515613 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8473993 | BOY |
| EOY | 7309652 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4667238 | BOY |
| EOY | 3373900 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18315960 | BOY |
| EOY | 18534146 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31457191 | BOY |
| EOY | 29217698 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32839019 | BOY |
| EOY | 30733311 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -2488614 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 249121 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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 | 18287247 | BeginningOfYearBalance |
| Contributions | 236701 | Contributions |
| Investment Earnings Or Losses | 1120235 | InvestmentEarningsOrLosses |
| Other Expenditures | 542351 | OtherExpenditures |
| End Of Year Balance | 19101832 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17745504 | BeginningOfYearBalance |
| Contributions | 279690 | Contributions |
| Investment Earnings Or Losses | 1028665 | InvestmentEarningsOrLosses |
| Other Expenditures | 766612 | OtherExpenditures |
| End Of Year Balance | 18287247 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8958422 | BeginningOfYearBalance |
| Contributions | 6935683 | Contributions |
| Investment Earnings Or Losses | 1851399 | InvestmentEarningsOrLosses |
| End Of Year Balance | 17745504 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8956406 | BeginningOfYearBalance |
| Contributions | 1591329 | Contributions |
| Investment Earnings Or Losses | -1589313 | InvestmentEarningsOrLosses |
| End Of Year Balance | 8958422 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 591015 | OtherCostOrOtherBasis |
| Book Value | 591015 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12004397 | OtherCostOrOtherBasis |
| Depreciation | 4959472 | Depreciation |
| Book Value | 7044925 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1507890 | OtherCostOrOtherBasis |
| Depreciation | 790325 | Depreciation |
| Book Value | 717565 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1746134 | OtherCostOrOtherBasis |
| Depreciation | 1532812 | Depreciation |
| Book Value | 213322 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21895 | OtherCostOrOtherBasis |
| Depreciation | 21895 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8566827 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| GIFT ANNUITIES PAYABLE | $984,765 |
| ASSET RETIREMENT OBLIGATION | $103,054 |
| CAPTIAL LEASE OBLIGATIONS | $165,115 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1252934 | TotalOfAmounts |
| Total Revenue | 3497123 | TotalRevenue |
| Total Expenses | 5985737 | TotalExpenses |
| Excess Or Deficit For Year | -2488614 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 302354 | NetUnrealizedGLOnInvestments |
| Other | -$53,233 | OtherAmount |
| Total Adjustments | 249121 | TotalAdjustments |
| Excess Or Deficit Per FS | -2239493 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2863533 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 302354 | NetUnrealizedGainsInvestments |
| Other Revenues | -935944 | OtherRevenues |
| Revenue Not Rptd F990 | -633590 | RevenueNotRptdF990 |
| Revenue Subtotal | 3497123 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3497123 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5103026 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5103026 | ExpensesSubtotal |
| Other Expenses Not Included | 882711 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 882711 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5985737 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ENDOWMENT FUNDS ARE HELD IN PERPETUITY. THE EARNINGS ON INVESTMENT ARE USED IN SUPPORT OF THE SEMINARY MISSION. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -53,233. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSES -771,050. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -164,894. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSES 771,050. ADJUSTMENT FOR ANNUITIES 111,661. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE SEMINARY DOES NOT PUBLICIZE ITSELF THROUGH NEWSPAPER OR BROADCAST MEDIA. THE SEMINARY DOES, HOWEVER, DISCLOSE ITS NON-DISCRIMINATION POLICY IN BROCHURES, MAGAZINE ADS AND ITS STUDENT CATALOG. THE SEMINARY'S NON-DISCRIMINATION POLICY IS POSTED IN SEVERAL PLACES ON IT'S WEBSITE AND IS GIVEN TO ALL STUDENTS AT REGISTRATION AS PART OF THE STUDENT HANDBOOK. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | EDEN THEOLOGICAL SEMINARY IS RESPONSIBLE FOR COLLECTING FINANCIAL AID FOR ITS QUALIFYING STUDENTS AND EITHER DISTRIBUTING THIS AID TO THOSE STUDENTS OR APPLYING THE AID TOWARDS TUITION, FEES, ETC. THE SEMINARY MAKES STAFFORD LOANS AVAILABLE FOR ELIGIBLE STUDENTS. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BEE FUNDRAISING DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 54725 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 1690 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 53035 | GrossRevenueEvent1 |
| Cash Prizes Event1 | 0 | CashPrizesEvent1 |
| Non Cash Prizes Event1 | 0 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 17473 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 0 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 100 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 6766 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 54725 | GrossReceiptsTotal |
| Charitable Contributions Total | 1690 | CharitableContributionsTotal |
| Gross Revenue Total Events | 53035 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 17473 | RentFacilityCostsTotalEvents |
| Entertainment Total Events | 100 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 6766 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 24339 | DirectExpenseSummaryEvents |
| Net Income Summary | 28696 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | TUITION GRANTS TO STUDENTS OF EDEN THEOLOGICAL SEMINARY | TypeOfGrant |
| Number Of Recipients | 135 | NumberOfRecipients |
| Amount Of Cash Grant | 771050 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: EDEN THEOLOGICAL SEMINARY AWARDS TUITION GRANTS TO ITS STUDENTS. THE GRANTS REDUCE THE AMOUNT OF TUITION AND FEES THAT THAT STUDENT IS REQUIRED TO PAY TO THE SEMINARY. THE SEMINARY MAINTAINS RECORDS OF THE GRANTS AWARDED TO THE STUDENTS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | REV DR DAVID GREENHAW | NamePerson |
| Base Compensation Filing Org | 132600 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 12767 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 12458 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 157825 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 18720 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | AVERAGE MARKET PRICE | MethodOfDeterminingRevenues |
Securities Prtnrshp Trust Intrsts SecuritiesPrtnrshpTrustIntrsts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 6734 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USE: | Identifier |
| Return Reference | PART I, LINE 32B: | ReturnReference |
| Explanation | THE ORGANIZATION USES SMITH, MOORE & CO. TO SELL THE NON-CASH CONTRIBUTIONS FROM SECURITIES WHEN RECEIVED FROM THE DONOR. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | BOARD IS SELF-PERPETUATING AND ELECTS ALL NEW BOARD MEMBERS. FACULTY REPRESENTATIVE IS NOMINATED BY THE FACULTY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE PRESIDENT AND TREASURER FOR THE BOARD WILL REVIEW THE 990 PRIOR TO SIGNING THE DOCUMENT. THEY WILL REVIEW THE INFORMATION TO DETERMINE THAT INFORMATION IN THE 990, TO THE BEST OF THEIR KNOWLEDGE, IS COMPLETE AND ACCURATE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | IT IS THE POLICY OF EDEN THEOLOGICAL SEMINARY THAT NO EMPLOYEE, OFFICER OR BOARD MEMBER SHALL ENTER INTO ANY BUSINESS RELATIONSHIP WITH ANY OTHER PERSON OR ENTITY WHICH MAY CREATE A CONFLICT BETWEEN THAT RELATIONSHIP AND THEIR DUTIES TO EDEN. FURTHER, NO EMPLOYEE, OFFICER OR BOARD MEMBER SHALL PLACE HER/HIMSELF IN A POSITION IN WHICH PERSONAL INTEREST, FINANCIAL OR OTHERWISE, MIGHT INFLUENCE OR BE PERCEIVED TO INFLUENCE ANY ACTION SHE/HE MAY TAKE OR ADVICE SHE/HE MAY RENDER ON BEHALF OF EDEN. SOME EMPLOYEES AND ALL OFFICERS AND BOARD MEMBERS, UPON HIRE/APPOINTMENT AND ON AN ANNUAL BASIS, WILL BE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FROM DISCLOSING POTENTIAL CONFLICTS. IN ADDITION, ALL OFFICERS AND BOARD MEMBERS HAVE AN ONGOING DUTY TO BRING TO THE ATTENTION OF EDEN SITUTATIONS WHICH MAY GIVE RISE TO AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST DESCRIBED IN THIS POLICY. | |
| FORM 990, PART VI, SECTION B, LINE 15 | DURING THE BUDETING PROCESS, THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS MANAGEMENT'S RECOMMENDATION FOR PAY INCREASES. THE PAY INCREASES FOR THE PRESIDENT, KEY EMPLOYEES AND FACULTY IS DETERMINED IN RELATION TO SALARY INFORMATION GATHERED BY THE ASSOCIATION OF THEOLOGICAL SCHOOLS. MANAGEMENT HAS PROPOSED RAISES IN SALARIES BASED ON ACROSS THE BOARD PERCENTAGE RATE FOR ALL STAFF AND FACULTY EXCEPT THE PRESIDENT. WHEN THE FINANCE COMMITTEE APPROVES THE BUDGET AND SALARY INCREASES, IT IS PRESENTED TO THE FULL BOARD FOR ADOPTION. THE PRESIDENT'S SALARY IS PROPOSED TO THE BOARD BY THE EXECUTIVE COMMITTEE AS PART OF ITS ANNUAL REVIEW OF THE PRESIDENT'S PERFORMANCE. STAFF ARE EVALUATED ANNUALLY, BUT PAY RAISES ARE NOT TIED TO EVALUATIONS. FACULTY ARE EVALUATED ACCORDING TO THE FACULTY MANUAL, BUT AGAIN, PAY RAISES ARE NOT TIED TO EVALUATIONS. THE LAST RAISES BY THE ORGAINZATION WERE IN JULY, 2008. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO THE PRESIDENT'S OFFICE. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 302,354. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -53,233. TOTAL TO FORM 990, PART XI, LINE 5: 249,121. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XI, LINE 2C | THE ORGANIZATION HAS A COMMITTTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS IS CONSISTENT WITH PRIOR YEARS. | FINANCIAL STATEMENT AND REPORTING |
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