Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
EIN 23-2732238 • 501(c)3 • Clarks Summit, PA
Profile
Providing stewardship opportunities through planned giving, estates, and gifts for the benefit of clarks summit university.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Up$6,166,541
Up $463,761 (+8.1%) from 2023
Liabilities
Up$3,828,271
Up $62,760 (+1.7%) from 2023
Net Assets
Up$2,338,270
Up $401,001 (+21%) from 2023
Revenue
Up$276,911
Up $426,393 (+285%) from 2023
Expenses
Up$320,375
Up $45,890 (+17%) from 2023
Net Income
Up-$43,464
Up $380,503 (+90%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Providing stewardship opportunities through planned giving, estates, and gifts for the benefit of clarks summit university.
Raise funds for related university.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,142,832 | $4,663,570 | ▼ $479,262 |
| Savings and Temporary Cash Investments | $149,601 | $239,671 | ▲ $90,070 |
| Cash and Non-Interest-Bearing Accounts | $141,860 | $16,339 | ▼ $125,521 |
| Total Assets | $5,702,780 | $6,166,541 | ▲ $463,761 |
| Other Assets Total | $268,487 | $1,246,961 | ▲ $978,474 |
| Liabilities | |||
| Other Liabilities | $2,452,211 | $2,322,471 | ▼ $129,740 |
| Unsecured Notes Loans Payable | $1,307,500 | $1,500,000 | ▲ $192,500 |
| Accounts Payable and Accrued Expenses | $5,800 | $5,800 | → $0 |
| Total Liabilities | $3,765,511 | $3,828,271 | ▲ $62,760 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,759,218 | $2,582,166 | ▼ $177,052 |
| Net Assets Without Donor Restrictions | $-821,949 | $-243,896 | ▲ $578,053 |
| Total Net Assets Fund Balance | $1,937,269 | $2,338,270 | ▲ $401,001 |
| Total Liabilities and Net Assets / Fund Balance | $5,702,780 | $6,166,541 | ▲ $463,761 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $1,246,961 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $2,611,930 | $6,307 | ▲ $421,228 | $543,479 | $2,495,986 |
| 2022 | $2,638,650 | $144,578 | ▼ $91,132 | $80,166 | $2,611,930 |
| 2021 | $2,852,004 | $53,000 | ▼ $164,943 | $101,411 | $2,638,650 |
| 2020 | $2,424,273 | $4,472 | ▲ $497,134 | $73,875 | $2,852,004 |
| 2019 | $2,543,747 | $4,615 | ▲ $73,731 | $197,820 | $2,424,273 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| James Lytle | Board Member | PT | $140,075 | $140,075 |
| Name | Title |
|---|---|
| Tom Benefiel | Board Member |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $267,531 |
| Other Expenses | $52,844 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $267,531 | - | - | $267,531 |
| Other Expenses | $51,963 | $881 | - | $881 |
| Total Functional Expenses | $319,494 | $881 | $0 | $320,375 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $324,131 |
| Expenses per Audited Statements | $320,375 |
| Total Expenses per Form 990 | $320,375 |
| Expenses Not Reported on Form 990 | $3,756 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Revocable Deposit Gift Agreements | $1,311,911 |
| Assets Held for Afilliates | $477,083 |
| Assets Held for Beneficiaries | $256,202 |
| Annuities Payable | $245,663 |
| Assets Held for Other Remaindermen | $31,612 |
“The organization sends the draft 990 return to all trustees by electronic means. An email vote approving the 990 occurs prior to the submission deadline of the return.”
“Trustees and key employees are required to sign the conflict of interest statement annually. Signed copies are on file.”
“The foundation makes it governing documents, conflict of interest policy and financial statements available to the public upon request.”
“James lytle receives compensation from clarks summit university. Included in james lytle's compensation is a housing allowance in the amount of $50,000, which is both federal and fica exempt.”
“Actuarial gain (loss) on annuities and life income trust -34,794.”
“The organization has not changed its auditor oversight or selection process during the tax year.”
“In accordance with the financial accounting standards board guidance on accounting for uncertainty in income taxes, management evaluated the foundation's tax positions and concluded that the foundation had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the foundation is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before may 31, 2020.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5800 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5800 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | RAISE FUNDS FOR RELATED UNIVERSITY. |
| IRS990/AllOtherContributionsAmt | 0 | 67212 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BBC FOUNDATION INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5705859608 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 538 VENARD ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLARKS SUMMIT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18411 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 141860 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 16339 |
| 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/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 67212 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 267531 |
| IRS990/CYInvestmentIncomeAmt | 0 | 203212 |
| IRS990/CYOtherExpensesAmt | 0 | 52844 |
| IRS990/CYOtherRevenueAmt | 0 | 6487 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -43464 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 320375 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 276911 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | RAISE FUNDS AND MANAGE ENDOWMENTS FOR RELATED UNIVERSITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2759218 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2582166 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 319494 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 2400 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TOM BENEFIEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES LYTLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 137675 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 89450 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantAmt | 0 | 267531 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 267531 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 267531 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2602112 |
| IRS990/GrossReceiptsAmt | 0 | 2789573 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 113762 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 113762 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5142832 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4663570 |
| IRS990/IRPDocumentCnt | 0 | 41 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2512662 |
| 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 | PROVIDING STEWARDSHIP OPPORTUNITIES THROUGH PLANNED GIVING, ESTATES, AND GIFTS FOR THE BENEFIT OF CLARKS SUMMIT UNIVERSITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1937269 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2338270 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 89450 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 89450 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 479259 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -821949 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -243896 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 268487 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1246961 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -34794 |
| IRS990/OtherExpensesGrp/Desc | 0 | INTEREST-REVOCABLE DEPO |
| IRS990/OtherExpensesGrp/Desc | 1 | INVESTMENT AND BANK FEE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 881 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 51963 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 51963 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 881 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2452211 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2322471 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6487 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6487 |
| IRS990/OtherRevenueTotalAmt | 0 | 6487 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JAMES LYTLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 170418 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 200348 |
| IRS990/PYInvestmentIncomeAmt | 0 | -319900 |
| IRS990/PYOtherExpensesAmt | 0 | 74137 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -423967 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 274485 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | -149482 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -43464 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 149601 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 239671 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 150543962 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
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| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
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| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| 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 |
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| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2495986 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 421228 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 543479 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2638650 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 144578 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2611930 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -91132 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2852004 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 53000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2638650 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -164943 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 101411 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2424273 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 4472 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2852004 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 497134 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 73875 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2543747 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 4615 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2424273 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 73731 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 197820 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 3756 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 3756 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3756 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 320375 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 479259 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1246961 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RECEIVABLE FROM AFFILIATE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1311911 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 245663 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 477083 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 256202 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 31612 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | REVOCABLE DEPOSIT GIFT AGREEMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ANNUITIES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ASSETS HELD FOR AFILLIATES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ASSETS HELD FOR BENEFICIARIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | ASSETS HELD FOR OTHER REMAINDERMEN |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.94500 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 483015 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 276911 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE MAY 31, 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.05500 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1246961 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 320375 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2322471 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 276911 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 759926 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 324131 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 267531 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS TO VARIOUS STUDENTS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 159 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION SENDS THE DRAFT 990 RETURN TO ALL TRUSTEES BY ELECTRONIC MEANS. AN EMAIL VOTE APPROVING THE 990 OCCURS PRIOR TO THE SUBMISSION DEADLINE OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. SIGNED COPIES ARE ON FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | JAMES LYTLE RECEIVES COMPENSATION FROM CLARKS SUMMIT UNIVERSITY. INCLUDED IN JAMES LYTLE'S COMPENSATION IS A HOUSING ALLOWANCE IN THE AMOUNT OF $50,000, WHICH IS BOTH FEDERAL AND FICA EXEMPT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACTUARIAL GAIN (LOSS) ON ANNUITIES AND LIFE INCOME TRUST -34,794. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION HAS NOT CHANGED ITS AUDITOR OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VII - REPORTABLE COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII - LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CLARKS SUMMIT UNIVERSITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 150543962 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROVIDES UNDERGRADUATE, GRADUATE, AND SEMINARY DEGREE PROGRAMS. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 509(A)(1) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 538 VENARD ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CLARKS SUMMIT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 18411 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 3756 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | CLARKS SUMMIT UNIVERSITY |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 5702780 |
| IRS990/TotalAssetsEOYAmt | 0 | 6166541 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5702780 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6166541 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 67212 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 881 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 319494 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 320375 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3765511 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3828271 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3765511 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3828271 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1937269 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2338270 |
| IRS990/TotalOtherCompensationAmt | 0 | 2400 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 319494 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 203212 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6487 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 276911 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5702780 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6166541 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 137675 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 1307500 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1500000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 538 VENARD ROAD |
| IRS990/USAddress/CityNm | 0 | CLARKS SUMMIT |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 18411 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BBCFOUNDATION.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES LYTLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5705859407 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BBC FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BBCF |
| ReturnHeader/Filer/EIN | 0 | 232732238 |
| ReturnHeader/Filer/PhoneNum | 0 | 5705859407 |
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