Civic Intelligence

Overseas Ministries Study Center

990 • Fiscal year 2015 • EIN 22-1508637

Jul 01, 2014 to Jun 30, 2015 • Filed on May 09, 2016

490 Prospect StreetNew Haven, CT 06511

(203) 624-6672

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.22x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

2.63x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

2nd percentile

-164%

Higher net margin than 2% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

28th percentile

$117,387

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

9th percentile

-9.4%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

9.2%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$11,935,401

Down $1,240,446 (-9.4%) from 2014

Net Assets

Down

$9,299,625

Down $933,104 (-9.1%) from 2014

Liabilities

Down

$2,635,776

Down $307,342 (-10%) from 2014

Revenue

Up

$1,001,841

Up $84,145 (+9.2%) from 2014

Expenses

Down

$2,643,671

Down $64,361 (-2.4%) from 2014

Net Income

Up

-$1,641,830

Up $148,506 (+8.3%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $14,688,739Liabilities 2010: $2,009,350Net Assets 2010: $12,679,3892010Assets 2011: $15,352,649Liabilities 2011: $2,140,246Net Assets 2011: $13,212,4032011Assets 2012: $13,762,536Liabilities 2012: $2,641,001Net Assets 2012: $11,121,5352012Assets 2013: $13,247,466Liabilities 2013: $3,186,729Net Assets 2013: $10,060,7372013Assets 2014: $13,175,847Liabilities 2014: $2,943,118Net Assets 2014: $10,232,7292014Assets 2015: $11,935,401Liabilities 2015: $2,635,776Net Assets 2015: $9,299,6252015Assets 2016: $10,699,600Liabilities 2016: $99,793Net Assets 2016: $10,599,8072016Assets 2017: $10,843,955Liabilities 2017: $462,459Net Assets 2017: $10,381,4962017Assets 2018: $10,314,470Liabilities 2018: $448,390Net Assets 2018: $9,866,0802018Assets 2019: $9,576,922Liabilities 2019: $398,848Net Assets 2019: $9,178,0742019Assets 2020: $12,019,300Liabilities 2020: $73,799Net Assets 2020: $11,945,5012020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2015

Assets$11,935,401
Liabilities$2,635,776
Net Assets$9,299,625

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,558,3482010Expenses 2011: $2,625,5112011Expenses 2012: $2,769,1532012Revenue 2013: $1,361,946Expenses 2013: $3,023,433Net Income 2013: -$1,661,4872013Revenue 2014: $917,696Expenses 2014: $2,708,032Net Income 2014: -$1,790,3362014Revenue 2015: $1,001,841Expenses 2015: $2,643,671Net Income 2015: -$1,641,8302015Revenue 2016: $976,614Expenses 2016: $2,093,593Net Income 2016: -$1,116,9792016Revenue 2017: $817,899Expenses 2017: $1,732,284Net Income 2017: -$914,3852017Revenue 2018: $1,229,214Expenses 2018: $1,676,020Net Income 2018: -$446,8062018Revenue 2019: $1,061,186Expenses 2019: $1,682,891Net Income 2019: -$621,7052019Revenue 2020: $3,933,484Expenses 2020: $1,118,600Net Income 2020: $2,814,8842020Revenue 2021: $545,753Expenses 2021: $361,493Net Income 2021: $184,2602021

Highlighted filing

2015

Revenue$1,001,841
Expenses$2,643,671
Net Income-$1,641,830
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 9, 2016
Return Version
2014v6.0
Gross Receipts
$1,001,841
Mission and Program Overview

Mission

Omsc seeks to strengthen the christian world mission by providing programs for the renewal of missionaries & international church leaders, continuing education in the cross-cultural christian ministries &advancement of mission scholarship through research & publication.

Overseas ministries study center seeks to strenghten the christian world mission by providing residential programs for the renewal of missionaires and international church leaders, continuing education in cross-cultural christian ministries, and advancement of mission scholarship through research and publication.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,349,451$9,347,055▼ $1,002,396
Land, Buildings, and Equipment, Net$2,398,950$2,239,995▼ $158,955
Cash and Non-Interest-Bearing Accounts$262,839$224,163▼ $38,676
Investments Other Securities$65,149$64,163▼ $986
Prepaid Expenses and Deferred Charges$24,857$30,531▲ $5,674
Receivables From Officers Etc-$22,414-
Total Assets$13,175,847$11,935,401▼ $1,240,446
Other Assets Total$38,203$7,080▼ $31,123
Liabilities
Other Liabilities$2,878,161$2,558,707▼ $319,454
Accounts Payable and Accrued Expenses$25,768$43,068▲ $17,300
Deferred Revenue$39,189$34,001▼ $5,188
Total Liabilities$2,943,118$2,635,776▼ $307,342
Net Assets / Fund Balance
Unrestricted Net Assets$6,725,343$5,784,089▼ $941,254
Permanently Rstr Net Assets$3,358,163$3,349,000▼ $9,163
Temporarily Rstr Net Assets$149,223$166,536▲ $17,313
Total Net Assets Fund Balance$10,232,729$9,299,625▼ $933,104
Total Liabilities and Net Assets / Fund Balance$13,175,847$11,935,401▼ $1,240,446

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,824,121$3,092,326$4,916,447
Other Land Buildings$80,822$364,801$445,623
Land$335,052-$335,052

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$3,358,163$9,279▼ $18,442-$3,349,000
2013$3,191,682$18,706▲ $147,775-$3,358,163
2012$2,961,248$138,488▲ $91,946-$3,191,682
2011$2,841,234$133,129▼ $13,115-$2,961,248
2010$2,677,746$36,660▲ $126,828-$2,841,234
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Nelson JenningsFormer Executive DirectorFT$91,570$25,817$117,387

Board Members and Trustees

NameTitle
Dr Edith L BlumhoferTrustee/president
Drjohn NwangwaTrustee/vice President
Dr Timothy ChiuTrustee
Dr Tite TienouTrustee
Fr Luke VeronisTrustee
Keun Sam ChungTrustee
Lamin SannehTrustee
Rev Dr Casely B EssamuahTrustee
Rev Sun Man KimTrustee
Sallie VroomTrustee
Thomas KemperTrustee
William E BarkerTrustee
Darrell WhitemanTrustee/secretary
Edward P SeibertTrustee/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$360,767
Program Service Revenue
$268,948
Investment Income
$372,126
Other Revenue
$0
All Other Contributions
$360,767
Change in Net Assets
$-1,641,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,001,841
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-77,212
Total Revenue per Audited Statements
$924,629
Total Revenue per Form 990
$1,001,841
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,587,186
Salaries, Compensation, and Employee Benefits$1,056,485
Total Fundraising Expense$309,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$387,404$142,011$72,711$602,126
All Other Expenses$234,428$43,433$51,076$328,937
Other Employee Benefits$130,396$52,158$34,772$217,326
Depreciation Depletion$169,554$31,791$10,597$211,942
Fees for Services Other-$169,791-$169,791
Current Officers, Directors, Trustees, and Key Employees$58,694$23,477$35,216$117,387
Other Expenses$80,219$13,406$4,469$80,219
Pension Plan Contributions$40,210$16,084$10,723$67,017
Payroll Taxes$31,578$12,631$8,420$52,629
Insurance$36,532$9,133-$45,665
Travel$24,172$6,043$10,072$40,287
Occupancy$24,960$4,680$1,560$31,200
Total Functional Expenses$1,693,249$640,993$309,429$2,643,671

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,643,671
Total Expenses per Audited Statements$2,643,671
Total Expenses per Form 990$2,643,671
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$22,414-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Liability$2,522,080
Liability Under Split- Interest Agreement$36,627
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 is reviewed with the executive director.

Form 990, Part VI, Section B, Line 12C

The board reviews and resolves any potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

There is a formal review of compensation of employees by the governing board.

Form 990, Part VI, Section C, Line 19

The 990 tax return is available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Overseas Ministries Study Center
EIN
22-1508637
Phone
2036246672
Address
490 PROSPECT STREET, NEW HAVEN, CT 06511

Signing Officer

Name
Ed Seibert Treasurer
Title
Treasurer
Phone
2036246672
Signed
2016-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Seibert
Formed
1922
Legal Domicile
Ct
Voting Board Members
15
Independent Board Members
15
Employees
16
Volunteers
0

Preparer

Firm
Visconti & Associates Pc
Address
444 FOXON ROAD FL RD, EAST HAVEN, CT 06513-2037
Preparer
John J Visconti
Phone
2038652927
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Scholarships: program service expenses 66,703. Management and general expenses 0. Fundraising expenses 7,411. Total expenses 74,114. Maintenance: program service expenses 57,382. Management and general expenses 10,759. Fundraising expenses 3,586. Total expenses 71,727. Administrative: program service expenses 38,965. Management and general expenses 14,326. Fundraising expenses 4,011. Total expenses 57,302. Equipment: program service expenses 40,321. Management and general expenses 7,560. Fundraising expenses 2,520. Total expenses 50,401. Hospitality/recreation: program service expenses 7,039. Management and general expenses 5,280. Fundraising expenses 22,878. Total expenses 35,197. Miscellaneous: program service expenses 9,405. Management and general expenses 2,822. Fundraising expenses 6,584. Total expenses 18,811. Cash gifts and contributions: program service expenses 9,391. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,391. Fundraising: program service expenses 0. Management and general expenses 2,399. Fundraising expenses 4,086. Total expenses 6,485. Library: program service expenses 3,048. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,048. Automobile: program service expenses 2,174. Management and general expenses 242. Fundraising expenses 0. Total expenses 2,416. Recruitment & relocation: program service expenses 0. Management and general expenses 45. Fundraising expenses 0. Total expenses 45.

FORM 990, PART XI, LINE 9:

Pension related changes 785,938. Charitable remainder unitrust -985.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART III, LINE 4:

Since 2001 overseas ministries study center's collection of asian christian art has been donated by asian artists who are in residency at the center for an academic year. The artist in residence program provides a way of networking the christian art community domestically and abroad through scholarly research, public exhibitions, loan programs with seminaries, colleges, universities, museums, and assisted living communities, while also providing visual art education for missionaries and international church leaders who are in residence at the center now and in the future.

PART X, LINE 2:

The center adopted asc 740 income taxes. Asc 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an entity's financial statements. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized upon adoption of asc 740 and in subsequent periods. Management is not aware of any uncertain tax positions taken by the clinic as of that date. Tax years ended june 30, 2012 through june 30, 2015 remain subject to examination by major tax jurisdictions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

CHARITABLE REMAINDER

Raw XML AppendixShowing 400 of 550 raw XML fields

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IRS990/ActivityOrMissionDesc0OVERSEAS MINISTRIES STUDY CENTER SEEKS TO STRENGHTEN THE CHRISTIAN WORLD MISSION BY PROVIDING RESIDENTIAL PROGRAMS FOR THE RENEWAL OF MISSIONAIRES AND INTERNATIONAL CHURCH LEADERS, CONTINUING EDUCATION IN CROSS-CULTURAL CHRISTIAN MINISTRIES, AND ADVANCEMENT OF MISSION SCHOLARSHIP THROUGH RESEARCH AND PUBLICATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
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IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01001841
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IRS990/InsuranceGrp/ManagementAndGeneralAmt09133
IRS990/InsuranceGrp/ProgramServicesAmt036532
IRS990/InsuranceGrp/TotalAmt045665
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt09347055
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IRS990/MissionDesc0THE ORGANIZATION CONDUCTS STUDY, REST AND RECREATION PROGRAMS FOR FURLOUGHED MISSIONAIRES. THE ORGANIZATION PUBLISHES AN EDUCATIONAL EVANGELISTIC JOURNAL PROVIDING EDUCATIONAL MATERIALS FOR MISSIONARIES HOME AND OVERSEAS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt09299625
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IRS990/OccupancyGrp/ManagementAndGeneralAmt04680
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IRS990/OccupancyGrp/TotalAmt031200
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt07080
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt034772
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt052158
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0130396
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0217326
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IRS990/OtherExpensesGrp/Desc1STUDY PROGRAM
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3INTERNATIONAL BULLETIN
IRS990/OtherExpensesGrp/FundraisingAmt069813
IRS990/OtherExpensesGrp/FundraisingAmt14469
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0116355
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IRS990/OtherExpensesGrp/ProgramServicesAmt1124355
IRS990/OtherExpensesGrp/ProgramServicesAmt271496
IRS990/OtherExpensesGrp/ProgramServicesAmt380219
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IRS990/OtherExpensesGrp/TotalAmt1124355
IRS990/OtherExpensesGrp/TotalAmt289371
IRS990/OtherExpensesGrp/TotalAmt380219
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IRS990/PayrollTaxesGrp/FundraisingAmt08420
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012631
IRS990/PayrollTaxesGrp/ProgramServicesAmt031578
IRS990/PayrollTaxesGrp/TotalAmt052629
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040210
IRS990/PensionPlanContributionsGrp/TotalAmt067017
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030531
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145781
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29199
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29199
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0289867
IRS990/PYRevenuesLessExpensesAmt0-1790336
IRS990/PYSalariesCompEmpBnftPaidAmt01036858
IRS990/PYTotalExpensesAmt02708032
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0917696
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt022414
IRS990/ReconcilationRevenueExpnssAmt0-1641830
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0268948
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01824121
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03092326
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04916447
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03358163
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt09279
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03349000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-18442
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03191682
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt018706
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03358163
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0147775
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02961248
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0138488
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03191682
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091946
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02841234
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0133129
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02961248
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-13115
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt036660
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02841234
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0126828
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IRS990ScheduleD/ExpensesSubtotalAmt02643671
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0335052
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-76227
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt080822
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0364801
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0445623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02522080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt136627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0POSTRETIREMENT BENEFIT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LIABILITY UNDER SPLIT- INTEREST AGREEMENT
IRS990ScheduleD/OtherRevenueAmt0-985
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
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IRS990ScheduleD/RevenueSubtotalAmt01001841
IRS990ScheduleD/SolicitedAssetsSaleInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SINCE 2001 OVERSEAS MINISTRIES STUDY CENTER'S COLLECTION OF ASIAN CHRISTIAN ART HAS BEEN DONATED BY ASIAN ARTISTS WHO ARE IN RESIDENCY AT THE CENTER FOR AN ACADEMIC YEAR. THE ARTIST IN RESIDENCE PROGRAM PROVIDES A WAY OF NETWORKING THE CHRISTIAN ART COMMUNITY DOMESTICALLY AND ABROAD THROUGH SCHOLARLY RESEARCH, PUBLIC EXHIBITIONS, LOAN PROGRAMS WITH SEMINARIES, COLLEGES, UNIVERSITIES, MUSEUMS, AND ASSISTED LIVING COMMUNITIES, WHILE ALSO PROVIDING VISUAL ART EDUCATION FOR MISSIONARIES AND INTERNATIONAL CHURCH LEADERS WHO ARE IN RESIDENCE AT THE CENTER NOW AND IN THE FUTURE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CENTER ADOPTED ASC 740 INCOME TAXES. ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED UPON ADOPTION OF ASC 740 AND IN SUBSEQUENT PERIODS. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS TAKEN BY THE CLINIC AS OF THAT DATE. TAX YEARS ENDED JUNE 30, 2012 THROUGH JUNE 30, 2015 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHARITABLE REMAINDER

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