Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Up$818,237
Up $41,015 (+5.3%) from 2013
Net Assets
Up$814,678
Up $39,666 (+5.1%) from 2013
Liabilities
Up$3,559
Up $1,349 (+61%) from 2013
Revenue
Down$152,476
Down $321,639 (-68%) from 2013
Expenses
Up$168,606
Up $23,671 (+16%) from 2013
Net Income
Down-$16,130
Down $345,310 (-105%) from 2013
To educate, equip and provide servant leaders for the body of christ to fulfill the great commission.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $428,668 | $481,062 | ▲ $52,394 |
| Land, Buildings, and Equipment, Net | $333,990 | $331,316 | ▼ $2,674 |
| Cash and Non-Interest-Bearing Accounts | $9,822 | $4,324 | ▼ $5,498 |
| Accounts Receivable | $4,621 | $1,535 | ▼ $3,086 |
| Inventories for Sale or Use | $121 | $0 | ▼ $121 |
| Total Assets | $777,222 | $818,237 | ▲ $41,015 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,055 | $2,146 | ▲ $1,091 |
| Other Liabilities | $1,155 | $1,413 | ▲ $258 |
| Total Liabilities | $2,210 | $3,559 | ▲ $1,349 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $456,945 | $496,663 | ▲ $39,718 |
| Permanently Rstr Net Assets | $318,015 | $318,015 | → $0 |
| Temporarily Rstr Net Assets | $52 | $0 | ▼ $52 |
| Total Net Assets Fund Balance | $775,012 | $814,678 | ▲ $39,666 |
| Total Liabilities and Net Assets / Fund Balance | $777,222 | $818,237 | ▲ $41,015 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $168,173 | $27,779 | $195,952 |
| Land | $151,915 | - | $151,915 |
| Other Land Buildings | $6,015 | $27,659 | $33,674 |
| Equipment | $5,213 | $9,507 | $14,720 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $428,668 | $0 | ▲ $79,264 | $26,500 | $481,062 |
| 2012 | $51,481 | $323,330 | ▲ $56,837 | $2,500 | $428,668 |
| 2011 | $58,580 | $10,000 | ▼ $1,720 | $15,000 | $51,481 |
| 2010 | $94,928 | - | ▲ $4,361 | $40,000 | $58,580 |
| 2009 | $85,640 | - | ▲ $10,315 | - | $94,928 |
| Name | Title |
|---|---|
| Glenn Wilson | Trustee/chairman |
| Rev Dr W Lyman Phillips | President |
| Willard Riley | Trustee/vice-chairman |
| Paul Zebiak | Trustee |
| Rev Dr Jerry Mick | Trustee |
| Ron Chaffee | Trustee |
| Warren Smith | Trustee |
| Dean Schroehler | Clerk/treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $99,276 |
| Other Expenses | $69,330 |
| Total Fundraising Expense | $2,504 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $70,836 | $19,080 | $2,305 | $92,221 |
| Occupancy | $16,992 | $3,065 | $23 | $20,080 |
| Depreciation Depletion | $7,525 | $716 | - | $8,241 |
| Payroll Taxes | $5,419 | $1,460 | $176 | $7,055 |
| Advertising | $4,795 | - | - | $4,795 |
| Office Expenses | $2,577 | $1,062 | - | $3,639 |
| Travel | $3,630 | - | - | $3,630 |
| Fees for Services Accounting | - | $2,200 | - | $2,200 |
| Other Expenses | $1,054 | - | - | $1,054 |
| Conferences and Meetings | $931 | - | - | $931 |
| All Other Expenses | $-33 | - | - | $-33 |
| Total Functional Expenses | $138,519 | $27,583 | $2,504 | $168,606 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Taxes Payable | $1,413 |
“The executive director reviews the return with a board member prior to filing the return.”
“The organization will make available at the organization's office any requested public documents.”
“No change from prior year”
“To further the mission of grace evangelical college & seminary, which is to educate, equip and provide servant leaders for the body of christ to fulfill the great commission.”
“Grace evangelical college & seminary is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. The organization has adopted the provisions of authoritative guidance regarding accounting for uncertainty in income taxes. The authoritative guidance provides that a tax benefit or liability from an uncertain tax position should be recognized when it is more likely than not that a position will not be sustained upon examination. As of june 30, 2014, management has concluded that the organization had no uncertain tax positions. The organization's federal information returns for years beginning in 2012, 2011 and 2010 are subject to examination by the irs or the state of maine, generally for three years after they were filed.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1055 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2146 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4621 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1535 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE, EQUIP AND PROVIDE SERVANT LEADERS FOR THE BODY OF CHRIST TO FULFILL THE GREAT COMMISSION. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4795 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4795 |
| IRS990/AllOtherContributionsAmt | 0 | 58363 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | -33 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | -33 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | DEAN SCHROEHER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2079476576 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1476 BROADWAY |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BANGOR |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 04401 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 9822 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4324 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 931 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 931 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 121 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 58363 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23471 |
| IRS990/CYOtherExpensesAmt | 0 | 69330 |
| IRS990/CYOtherRevenueAmt | 0 | 262 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 70380 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -16130 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 99276 |
| IRS990/CYTotalExpensesAmt | 0 | 168606 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2504 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 152476 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 716 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 7525 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8241 |
| IRS990/Desc | 0 | TO ADMINISTER CHRISTIAN POST-SECONDARY EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 138519 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2200 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2200 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | REV DR W LYMAN PHILLIPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAUL ZEBIAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLARD RILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | REV DR JERRY MICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GLENN WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WARREN SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RON CHAFFEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DEAN SCHROEHLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE/VICE-CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE/CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CLERK/TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 152597 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 84 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 121 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 23471 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23471 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 428668 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 481062 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 64945 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 333990 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 331316 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 396261 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO EDUCATE, EQUIP AND PROVIDE SERVANT LEADERS FOR THE BODY OF CHRIST TO FULFILL THE GREAT COMMISSION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 775012 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 814678 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -37 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -37 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 55796 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 23 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3065 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16992 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20080 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1062 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2577 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3639 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SCHOLARSHIP |
| IRS990/OtherExpensesGrp/Desc | 1 | SPECIAL SPEAKERS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 18060 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5347 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1386 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1054 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18060 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5347 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1386 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1054 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1155 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1413 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 453000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SNACK SALES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 182 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 117 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 182 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 117 |
| IRS990/OtherRevenueTotalAmt | 0 | 299 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2305 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 19080 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 70836 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 92221 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 176 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1460 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5419 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7055 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 318015 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 318015 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | REV DR W LYMAN PHILLIP |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70380 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 70380 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 379071 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14139 |
| IRS990/PYOtherExpensesAmt | 0 | 49936 |
| IRS990/PYOtherRevenueAmt | 0 | 304 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 80601 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 329180 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 94999 |
| IRS990/PYTotalExpensesAmt | 0 | 144935 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 474115 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -16130 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 70642 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.33890 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 168173 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 27779 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 195952 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 370 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 428668 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 481062 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 79264 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 26500 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 480 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 51481 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 323330 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 428668 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 56837 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2500 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 379 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 58580 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 51481 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1720 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 15000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 709 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 94928 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 58580 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 4361 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 40000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1027 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 85640 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 94928 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 10315 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5213 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 9507 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 14720 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 151915 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 151915 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6015 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 27659 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 33674 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1413 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAXES PAYABLE |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.66110 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | TO FURTHER THE MISSION OF GRACE EVANGELICAL COLLEGE & SEMINARY, WHICH IS TO EDUCATE, EQUIP AND PROVIDE SERVANT LEADERS FOR THE BODY OF CHRIST TO FULFILL THE GREAT COMMISSION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | GRACE EVANGELICAL COLLEGE & SEMINARY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF AUTHORITATIVE GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE AUTHORITATIVE GUIDANCE PROVIDES THAT A TAX BENEFIT OR LIABILITY FROM AN UNCERTAIN TAX POSITION SHOULD BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT A POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. AS OF JUNE 30, 2014, MANAGEMENT HAS CONCLUDED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S FEDERAL INFORMATION RETURNS FOR YEARS BEGINNING IN 2012, 2011 AND 2010 ARE SUBJECT TO EXAMINATION BY THE IRS OR THE STATE OF MAINE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 331316 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1413 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR REVIEWS THE RETURN WITH A BOARD MEMBER PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION WILL MAKE AVAILABLE AT THE ORGANIZATION'S OFFICE ANY REQUESTED PUBLIC DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO CHANGE FROM PRIOR YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 52 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 777222 |
| IRS990/TotalAssetsEOYAmt | 0 | 818237 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 777222 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 818237 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 58363 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2504 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 27583 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 138519 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 168606 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2210 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3559 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2210 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3559 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 775012 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 814678 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 138519 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 70380 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 23471 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70642 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 152476 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 1 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 777222 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 818237 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3630 |
| IRS990/TravelGrp/TotalAmt | 0 | 3630 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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