2012-04-16T12:06:58-05:00 2011-06-30 Metcalf Davis CPAs 3340 Peachtree Road NE Suite 2600 Atlanta GA 303261089 990 2010-07-01 580619030 Brewton-Parker College Inc BREW 9125833287 PO Box 197 Highway 280 Mount Vernon GA 304450197 Natasha W Mason 9125833287 2012-04-13 1 E Wayne Williams Jr 4042641700 2012-04-13 2010 2016-02-24 21:20:13Z Dr Michael Simoneaux PO Box 197 Highway 280 Mount Vernon GA 304450197 23305699 0 X www.bpc.edu X 1904 GA Brewton-Parker College offers an undergraduate education that is committed to academic excellence, the liberal arts tradition, and the Christian faith. The College's heritage as a Georgia Baptist institution produces a concern for individuals that motivates our community to nurture and develop the whole student in a caring, Christian environment. 26 26 407 22 0 0 5371780 4091815 13374683 11169618 1140704 632448 81501 44953 19968668 15938834 4708902 4340254 0 0 6783804 4653229 0 0 226075 6971687 7736527 18464393 16730010 1504275 -791176 31535836 30370035 17566734 15772810 13969102 14597225 X Brewton-Parker College offers an undergraduate education committed to academic excellence, the liberal arts tradition, and the Christian faith. Faculty and staff, reinforced by the College's affiliation with the Georgia Baptist Convention, share a desire to nurture and develop the whole student in a caring, Christian community. 0 0 4340254 4340254 Financial Aid & Student Support - Students at Brewton-Parker College can choose from 18 academic majors taught by well-qualified professors committed to helping the student achieve their career goals. Challenging curriculum, personable class sizes, and caring professors will help guide the student on their academic journey. 3379721 8381612 Instructional - Brewton-Parker College is a four-year Christian college located on the main campus in Mount Vernon, Georgia and one external site. Affiliated with the Georgia Baptist Convention, the College offers four baccalaureate degrees. 1954860 2577375 Auxiliary enterprises - At Brewton-Parker College, Campus Life is more than just attending classes and studying in the library. Our student body is active every week in intramural sports, service clubs, Christian organizations, collegiate athletics, and various other fun activities. 3486792 255584 Academic Support - Students study the traditional liberal arts and sciences, and selected professional and pre-professional programs. Faculty serve as teachers, mentors, and scholars promoting intellectual inquiry that develops the mind and spirit. Activities both inside and outside the classroom, facilitated by faculty and staff, afford students opportunities for intellectual, social, emotional, physical, and spiritual growth that prepare them for meaningful service to their local, regional, and global communities. 3486792 255584 13161627 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 20 0 1 407 1 0 0 0 0 0 1 1 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 GA X Natasha W Mason 9125833291 PO Box 197 Highway 280 Mount Vernon GA 304450197 Dr Cliff Morris 0.50 X X 0 0 0 Gary Braddy 0.50 X 0 0 0 Rev Terry Braswell 0.50 X 0 0 0 Richard Brown 0.50 X 0 0 0 Terry Carter 0.50 X 0 0 0 Bill Grant 0.50 X 0 0 0 David Gunn 0.50 X 0 0 0 Phyllis Johnson 0.50 X 0 0 0 Dennis Madison 0.50 X 0 0 0 Jimmy Michael 0.50 X 0 0 0 Greg Morris 0.50 X 0 0 0 Dr Billy Moses 0.50 X 0 0 0 Weyman Perry 0.50 X 0 0 0 Dr Rick Payne 0.50 X 0 0 0 Colon Sammons 0.50 X 0 0 0 Richard Wernick 0.50 X 0 0 0 Dr Gilbert Westberry 0.50 X 0 0 0 Dr Robert White 0.50 X 0 0 0 Lynda Yawn 0.50 X 0 0 0 Rev Karl Hay 0.50 X 0 0 0 Ken Dowling 0.50 X 0 0 0 Schel Paulk 0.50 X 0 0 0 Russ Pierce 0.50 X 0 0 0 Tim Redding 0.50 X 0 0 0 Rev Bobby Thompson 0.50 X 0 0 0 Natasha Mason 40.00 X 74330 0 7154 Norman Winter 40.00 X 95241 0 15058 David R Smith 40.00 X 154638 0 24833 Thomas Melton 40.00 X 112408 0 7412 James Beall 40.00 X 67729 0 15526 Dr Michael Simoneaux 40.00 X 0 0 0 Nicole Shepard 40.00 X 53882 0 14733 504346 0 69983 2 1 1 0 Aramark Corporation 1101 Market Street 14th Floor Philadelphia PA 19107 Food services 1073817 Lentile Construction Company P O Box 758 Dublin GA 31040 Building contractor 738584 Blue Cross Blue Shield PO Box 100376 Atlanta GA 30384 Health Insurance 607235 Georgia Power Company 333 Piedmont Ave PO BOx 105090 Atlanta GA 30348 Electricity 416469 National Management Resources P O Box 1224 LaGrange GA 30241 Janitorial/landscape maintenance 389630 9 183681 3908134 4091815 Tuition and Fees 611710 8336659 8336659 Auxiliary Enterprises 611710 2577375 2577375 Other income 611710 255584 255584 11169618 402244 402244 7597069 7366865 230204 230204 230204 Recovery of Bad Debt 611710 44953 44953 44953 15938834 11214571 0 632448 4340254 4340254 832820 649064 83892 99864 3352553 2814387 461986 76180 80240 55836 19544 4860 81695 57291 23065 1339 305921 247795 49824 8302 169794 169794 67002 67002 51260 51260 682494 425321 257173 85484 6052 79432 440574 103335 326560 10679 1259909 820320 439589 210514 200448 9092 974 841381 599653 241728 626131 570092 56039 705877 515746 170461 19670 ARA Charges 860143 860143 Bad Debt Expense 435037 435037 Bookstore Purchases 349131 349131 Miscellaneous Expenses 193831 193831 Student Programs 182967 182967 574998 363792 206999 4207 16730010 13161627 3342308 226075 867540 2393387 72034 3922 2029030 1617011 28508841 15653636 13303862 12855205 1834900 4808967 12718661 4951756 709809 3739787 31535836 30370035 1447254 1807530 456762 161791 9565000 9345000 4662901 3098386 1434817 1360103 17566734 15772810 X -3801563 -2238624 1358151 2179602 16412514 14656247 13969102 14597225 31535836 30370035 X -791176 1419299 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8369082 1192020 1501695 991630 10071167 5832088 3056471 608897 1128374 8369082 6685398 537025 -816366 573969 5832088 1.00000 0 1 1 818439 818439 18272972 6789252 11483720 2627330 2378167 249163 6790100 6486217 303883 12855205 Cash Surrender-Ins. 73412 F Lorentzson / Hyatt 3112300 F Consolidated Endow. 1301241 F Resseau Loan 103170 F Goizetta Foundation 361633 F 4951756 Other Assets 991880 Funds Held in Trust by the GBF 2747907 3739787 Annuities Payable 82523 Interest Rate Swap 1017000 Refundable advances from the Federal government 260580 1360103 15938834 16730010 -791176 1044147 51260 323892 1419299 628123 12991619 1044147 25000 323892 1393039 11598580 4340254 4340254 15938834 12363496 25000 25000 12338496 51260 4340254 4391514 16730010 Description of Intended Use of Endowment Funds: Part V, Line 4: The College's endowment consists of numerous donor restricted funds established for scholarships, annuities, instructional and plant maintenance. Description of Uncertain Tax Positions Under FIN 48: Part X: The College is recognized as an organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code (the "Code") whereby only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to Federal income tax. The College's policy is to record a liability for any tax position taken that is beneficial to the College, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of June 30, 2011 and, accordingly, no liability has been accrued. Generally the Internal Revenue Service ("IRS") may examine a tax return for three years from the date is it filed. At June 30, 2010, tax years ended June 30, 2008, 2009 and 2010 remain open for possible examination by the IRS. Part XI, Line 8 - Other Adjustments: Net gain on funds held by Georgia Baptist Foundation 315,892. Change in interest rate swap 8,000. Part XII, Line 2d - Other Adjustments: Net gain of funds held by Georgia Baptist Foundation 315,892. Change in interest rate swap 8,000. Part XII, Line 4b - Other Adjustments: Scholarships and financial assistance 4,340,254. Part XIII, Line 4b - Other Adjustments: Scholarships and financial assistance 4,340,254. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 Brewton-Parker College publishes the following statement on their website, student handbook and admission's publications: "Brewton-Parker College is in compliance with Title VI of the Civil Rights Act of 1964 and does not discriminate on the basis of race, color, or national origin. The College is also in compliance with Title IX of the Educational Amendments of 1972 and does not discriminate on the basis of sex. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 The College receives aid from governmental agencies to support its student financial aid programs. In the current year, the College received and distributed governmental aid totaling $183,681. 1 0 0 0 0 0 0 Financial assistance/scholarships South America 1 16508 Posted to student account FMV Financial assistance/scholarships North America 1 33570 Posted to student account FMV Financial assistance/scholarships Sub-Saharan Africa 12 126916 Posted to student account FMV Financial assistance/scholarships Central America and the Caribbean 11 269613 Posted to student account FMV Financial assistance/scholarships Europe (Including Iceland & Greenland) 7 173232 Posted to student account FMV 0 0 0 0 0 0 Other Information Schedule F, Part V Part I, Line 2 - The grants reported in Part III are scholarships to students. The use of scholarships is controlled by applying such amounts directly against balances owed by the student for tuition, fees and other qualifying educational expenses. 1 Scholarships and financial assistance 773 3720415 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The College's financial aid department monitors and maintains records regarding all financial aid awards. X 1 1 X X X 0 0 0 0 0 0 0 0 0 David R Smith 154638 0 0 0 0 0 9720 0 15113 0 179471 0 0 0 Part I, Line 1a The President is provided with housing on campus for the convenience of the College. Montgomery County Development Authority 581325567 613235AB6 2007-10-01 10000000 Construction of facilities 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 Form 990, Part VI, Section B, line 11 The Form 990 is reviewed by the President, Chief Financial Officer and Senior Accountant before it is filed. The Form 990 will also be presented to the Board of Trustees and the Finance Committee for review. Form 990, Part VI, Section B, line 12c All officers, administrators, and trustees complete an Operational Integrity Form on an annual basis. Once submitted, determination of an existing conflict of interest on the Board of Trustees is judged by the Chair. When received from employees, the Chief Financial Officer reviews them for any potential conflicts. Once identified, the Chief Financial Officer will report potential conflicts to the President. Form 990, Part VI, Section B, line 15a The compensation of the President is determined by a committee of the Board of Trustees and then approved by the full Board and is included in a written employment agreement. The salary of each officer is determined by the President and is reviewed annually. The salary is included in a written employment contract. Form 990, Part VI, Section C, line 18 The College makes its Form 990 available upon request. Form 990, Part VI, Section C, line 19 The College makes its governing documents, policies, and financial statements available upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 1,044,147. Investment expenses: 51,260. Net gain on funds held by Georgia Baptist Foundation 315,892. Change in interest rate swap 8,000. Total to Form 990, Part XI, Line 5: 1,419,299. Georgia Baptist Convention 6405 Sugarloaf Parkway Duluth GA 30097 580566245 Church GA 501 (c)(3) 170(b)(1) (A)(i) 0 Georgia Baptist Foundation Inc 6405 Sugarloaf Parkway Duluth GA 30097 586030046 Trust agency for endowments GA 501 (c)(3) 170(b)(1) (A)(vi) 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 Georgia Baptist Convention C 1821418 Georgia Baptist Foundation Inc E 3318439