Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 45-5543346 • 501(c)3 • Canyon, TX
Profile
Master student loan servicer for panhandle-plains higher education authority, inc. (pphea), panhandle-plains student finance corporation (ppsfc), and other organizations. The corporation also performs management and oversight services for pphea and ppsfc, of which both are also related not-for-profit organizations. Also provides educational and charitable programs to decrease student loan defaults, promote financial aid outreach and financial literacy.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 33.8% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Down$0
Down $10,326,182 (-100%) from 2019
Liabilities
Down$0
Down $269,410 (-100%) from 2019
Net Assets
Down$0
Down $10,056,772 (-100%) from 2019
Revenue
Down$651,943
Down $2,995,619 (-82%) from 2019
Expenses
Down$1,504,126
Down $1,517,664 (-50%) from 2019
Net Income
Down-$852,183
Down $1,477,955 (-236%) from 2019
Most recent year
2020 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2020 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.
Master student loan servicer for panhandle-plains higher education authority, inc. (pphea), panhandle-plains student finance corporation (ppsfc), and other organizations. The corporation also performs management and oversight services for pphea and ppsfc, of which both are also related not-for-profit organizations. Also provides educational and charitable programs to decrease student loan defaults, promote financial aid outreach and financial literacy.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Intangible Assets | $4,802,212 | $3,016,075 | ▼ $1,786,137 |
| Cash and Non-Interest-Bearing Accounts | $882,838 | $2,366,064 | ▲ $1,483,226 |
| Accounts Receivable | $991,298 | $911,844 | ▼ $79,454 |
| Land, Buildings, and Equipment, Net | $459,160 | $431,726 | ▼ $27,434 |
| Loans From Officers Directors | $280,527 | - | - |
| Prepaid Expenses and Deferred Charges | $88,089 | $85,157 | ▼ $2,932 |
| Other Notes and Loans Receivable, Net | $26,785 | $23,045 | ▼ $3,740 |
| Total Assets | $7,250,382 | $6,833,911 | ▼ $416,471 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,134,328 | - | - |
| Accounts Payable and Accrued Expenses | $582,805 | $534,921 | ▼ $47,884 |
| Other Liabilities | $3,522 | $1,198 | ▼ $2,324 |
| Total Liabilities | $3,001,182 | $536,119 | ▼ $2,465,063 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,249,200 | $6,297,792 | ▲ $2,048,592 |
| Total Net Assets Fund Balance | $4,249,200 | $6,297,792 | ▲ $2,048,592 |
| Total Liabilities and Net Assets / Fund Balance | $7,250,382 | $6,833,911 | ▼ $416,471 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $284,345 | $11,078 | $295,423 |
| Equipment | $22,460 | $103,120 | $125,580 |
| Land | $107,208 | - | $107,208 |
| Other Land Buildings | $17,713 | $59,255 | $76,968 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jimmy Parker | President | PT | $150,731 | $42,906 | $193,637 |
| John Wright | Sr Vice Pres | PT | $135,782 | $41,143 | $176,925 |
| John Wright | Sr Vice President | - | $125,782 | $51,143 | $176,925 |
| Zach Bell | CFO | PT | $110,195 | $41,445 | $151,640 |
| Earl Hudgins | Sr Vice Pres | PT | $105,115 | $13,223 | $118,338 |
| Name | Title |
|---|---|
| Quinn Alexander | Chairman |
| Michael P Ryan | Vice Chairma |
| Jan Benton | Director |
| Tammy Roark | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Xerox Education Services INC | Loan Sub-servic | PO BOX 201322, Dallas, TX 75320 | $3,985,434 |
| Nelnet INC | Loan Sub-servic | PO BOX 82561, Lincoln, NE 68501-2561 | $633,918 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,330,691 |
| Salaries, Compensation, and Employee Benefits | $1,646,570 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $1,816,167 | - | - | $1,816,167 |
| Other Salaries and Wages | $479,340 | $253,034 | - | $732,374 |
| Current Officers, Directors, Trustees, and Key Employees | $362,074 | $184,619 | - | $546,693 |
| Other Employee Benefits | $111,226 | $58,511 | - | $169,737 |
| Pension Plan Contributions | $72,267 | $35,561 | - | $107,828 |
| Payroll Taxes | $59,780 | $30,158 | - | $89,938 |
| Fees for Services Other | $87,855 | - | - | $87,855 |
| Information Technology | $35,160 | $35,160 | - | $70,320 |
| Office Expenses | $31,360 | $31,360 | - | $62,720 |
| Insurance | $24,326 | $24,326 | - | $48,652 |
| Occupancy | $23,593 | $23,593 | - | $47,186 |
| Interest | $45,796 | - | - | $45,796 |
| Travel | $19,110 | $19,110 | - | $38,220 |
| Fees for Services Accounting | $30,800 | - | - | $30,800 |
| Fees for Services Legal | $14,958 | - | - | $14,958 |
| Advertising | $9,759 | - | - | $9,759 |
| All Other Expenses | - | $2,820 | - | $2,820 |
| Other Expenses | $1,266 | $1,267 | - | $2,533 |
| Total Functional Expenses | $3,251,287 | $725,974 | $0 | $3,977,261 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,977,261 |
| Total Expenses per Audited Statements | $3,977,261 |
| Total Expenses per Form 990 | $3,977,261 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $280,527 | - | - |
“The board of directors of panhandle-plains management & servicing corporation is provided an electronic copy of the form 990 one week prior to filing. The directors then have a week to review and give comments before the return is filed with the internal revenue service.”
“The board members of panhandle-plains management & servicing corporation are required to update their conflict of interest statement at the annual board of directors meeting, held during may of each year. A record of this is kept in the minutes of the board meeting.”
“During the annual budget approval process the board of directors approve the salaries of all employees, including president and key employees. The board also included a 3% raise for all employees for 2016.”
“During the annual budget approval process the board of directors approve the salaries of all employees, including president and key employees. The board also included a 3% raise for all employees for 2016.”
“Panhandle-plains management & servicing corporation makes all governing documents, policies, annual audited financial statements and form 990s available upon request. Articles of incorporation and public documents are public information and are available from the texas secretary of state.”
“Panhandle-plains student loan center”
“Master student loan servicer for panhandle-plains higher education authority, inc. (pphea), panhandle-plains student finance corporation (ppsfc), and other organizations. The corporation also performs management and oversight services for pphea and ppsfc, of which both are also related not-for-profit organizations. Also provides educational and charitable programs to decrease student loan defaults, promote financial aid outreach and financial literacy.”
“In conjunction with the panhandle non-profits, we have developed and introduced the student loan assistance manager (slam), which is a cohort default rate management system created to import national student loan data systems (nslds) data and allow schools to undertake default prevention activities. The system provides the school with user-friendly access to nslds data on the student loans of borrowers who attended the school and can be used to identify borrowers for default aversion activities and to estimate the institution's cohort default rate (which is important for schools to have continued eligibility to participate and receive title iv student aid funds for their students). During the fiscal year 2016-2017, ppmsc began an outreach program with four coordinators with the purpose of educating junior and senior students attending small independent school districts' about financial aid. Through may 2017, the organization had presented information to approximately 4,600 students in 58 schools.”
“The corporation is exempt from federal income tax under section 501(c)(3) of the internal revenue code (irc), and has been determined not to be a private foundation under section 509(a) of the irc. As a result, except for unrelated business income taxes for a small portion of the corporation's unrelated for-profit lenders, income taxes are not included in the accompanying financial statements. The corporation complies with fasb asb topic 740, accounting for uncertainty in income taxes (asc topic 740), which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the corporation may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also address de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the corporation's tax positions and concluded that the corporation 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 corporation is no longer subject to income tax examinations by the u.s. Federal tax authorities for years ending before december 31, 2013.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 582805 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 534921 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 991298 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 911844 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MASTER STUDENT LOAN SERVICER FOR PANHANDLE-PLAINS HIGHER EDUCATION AUTHORITY, INC. (PPHEA), PANHANDLE-PLAINS STUDENT FINANCE CORPORATION (PPSFC), AND OTHER ORGANIZATIONS. THE CORPORATION ALSO PERFORMS MANAGEMENT AND OVERSIGHT SERVICES FOR PPHEA AND PPSFC, OF WHICH BOTH ARE ALSO RELATED NOT-FOR-PROFIT ORGANIZATIONS. ALSO PROVIDES EDUCATIONAL AND CHARITABLE PROGRAMS TO DECREASE STUDENT LOAN DEFAULTS, PROMOTE FINANCIAL AID OUTREACH AND FINANCIAL LITERACY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 9759 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 9759 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2820 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2820 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JIMMY PARKER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8063244115 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1303 23RD ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CANYON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 79015 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 882838 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2366064 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 184619 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 362074 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 546693 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 3985434 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 633918 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 201322 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | PO BOX 82561 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | DALLAS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | LINCOLN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | NE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 75320 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 685012561 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | XEROX EDUCATION SERVICES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | NELNET INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LOAN SUB-SERVIC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | LOAN SUB-SERVIC |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25 |
| IRS990/CYOtherExpensesAmt | 0 | 2330691 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6025828 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2048592 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1646570 |
| IRS990/CYTotalExpensesAmt | 0 | 3977261 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6025853 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1816167 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1816167 |
| IRS990/Desc | 0 | MASTER STUDENT LOAN SERVICER FOR PANHANDLE-PLAINS HIGHER EDUCATION AUTHORITY, INC. (PPHEA), PANHANDLE-PLAINS STUDENT FINANCE CORPORATION (PPSFC), AND OTHER ORGANIZATIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | SEE SCHEDULE O |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 595876 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 30800 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30800 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 14958 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14958 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 87855 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 87855 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | 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 | 27906 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 41143 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 31445 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 13223 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | QUINN ALEXANDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL P RYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TAMMY ROARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAN BENTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIMMY PARKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ZACH BELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EARL HUDGINS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 165731 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 135782 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 120195 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 105115 |
| 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 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SR VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SR VICE PRES |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 6025853 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 35160 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 35160 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 70320 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 24326 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24326 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 48652 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 4802212 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 3016075 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 45796 |
| IRS990/InterestGrp/TotalAmt | 0 | 45796 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 25 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 25 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 173453 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 459160 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 431726 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 605179 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 280527 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MASTER STUDENT LOAN SERVICER FOR PANHANDLE-PLAINS HIGHER EDUCATION AUTHORITY, INC. (PPHEA), PANHANDLE-PLAINS STUDENT FINANCE CORPORATION (PPSFC), AND OTHER ORGANIZATIONS. THE CORPORATION ALSO PERFORMS MANAGEMENT AND OVERSIGHT SERVICES FOR PPHEA AND PPSFC, OF WHICH BOTH ARE ALSO RELATED NOT-FOR-PROFIT ORGANIZATIONS. ALSO PROVIDES EDUCATIONAL AND CHARITABLE PROGRAMS TO DECREASE STUDENT LOAN DEFAULTS, PROMOTE FINANCIAL AID OUTREACH AND FINANCIAL LITERACY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2134328 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4249200 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6297792 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 6567 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 23593 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23593 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 47186 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 31360 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31360 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 62720 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 58511 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 111226 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 169737 |
| IRS990/OtherExpensesGrp/Desc | 0 | TELEPHONE AND COMMUNICATI |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17732 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 7231 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1492 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1267 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 17731 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7228 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1491 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1266 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35463 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14459 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2983 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2533 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3522 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1198 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 253034 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 479340 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 732374 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 26785 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 23045 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 30158 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 59780 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 89938 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 35561 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 72267 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 107828 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 88089 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 85157 |
| IRS990/PrincipalOfficerNm | 0 | JIMMY PARKER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 522298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 522298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 522298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 522298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 561000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MAINTENANCE & OPERATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DEFAULT PREVENTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | STUDENT LOAN SERVICING REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FINANCIAL AID CONSULTING SERV |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | STUDENT LOAN SERVICING REVENU |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5210940 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 320571 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 301359 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 185391 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5210940 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 320571 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 301359 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 185391 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 7567 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 7567 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MANAGEMENT AND OVERSIGHT SERVICES FOR PPHEA AND PPSFC, BOTH ORGANIZATIONS ARE ALSO RELATED NOT-FOR-PROFIT ORGANIZATIONS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 2085572 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 5210940 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDE EDUCATIONAL AND CHARITABLE PROGRAMS TO DECREASE STUDENT LOAN DEFAULTS, PROMOTE FINANCIAL AID OUTREACH ACTIVITIES, AND PROMOTE FINANCIAL LITERACY. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 297938 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 320571 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | IN CONJUNCTION WITH THE PANHANDLE NON-PROFITS, WE HAVE DEVELOPED AND INTRODUCED THE STUDENT LOAN ASSISTANCE MANAGER (SLAM), WHICH IS A COHORT DEFAULT RATE MANAGEMENT SYSTEM CREATED TO IMPORT NATIONAL STUDENT LOAN DATA SYSTEMS (NSLDS) DATA AND ALLOW SCHOOLS TO UNDERTAKE DEFAULT PREVENTION ACTIVITIES. THE SYSTEM PROVIDES THE SCHOOL WITH USER-FRIENDLY ACCESS TO NSLDS DATA ON THE STUDENT LOANS OF BORROWERS WHO ATTENDED THE SCHOOL AND CAN BE USED TO IDENTIFY BORROWERS FOR DEFAULT AVERSION ACTIVITIES AND TO ESTIMATE THE INSTITUTION'S COHORT DEFAULT RATE (WHICH IS IMPORTANT FOR SCHOOLS TO HAVE CONTINUED ELIGIBILITY TO PARTICIPATE AND RECEIVE TITLE IV STUDENT AID FUNDS FOR THEIR STUDENTS). DURING THE FISCAL YEAR 2016-2017, PPMSC BEGAN AN OUTREACH PROGRAM WITH FOUR COORDINATORS WITH THE PURPOSE OF EDUCATING JUNIOR AND SENIOR STUDENTS ATTENDING SMALL INDEPENDENT SCHOOL DISTRICTS' ABOUT FINANCIAL AID. THROUGH MAY 2017, THE ORGANIZATION HAD PRESENTED INFORMATION TO APPROXIMATELY 4,600 STUDENTS IN 58 SCHOOLS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 271901 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 185391 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 23 |
| IRS990/PYOtherExpensesAmt | 0 | 3087264 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6670563 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1950736 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1632586 |
| IRS990/PYTotalExpensesAmt | 0 | 4719850 |
| IRS990/PYTotalRevenueAmt | 0 | 6670586 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2048592 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 308926 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 237025386 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 752059556 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | PANHANDLE-PLAINS HIGHER EDUCATION |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | PANHANDLE-PLAINS STUDENT FINANCE |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 0 | AUTHORITY INC |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 1 | CORPORATION |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 284345 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 11078 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 295423 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 22460 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 103120 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 125580 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3977261 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 1198 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 107208 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 107208 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 17713 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 59255 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 76968 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6025853 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE IRC. AS A RESULT, EXCEPT FOR UNRELATED BUSINESS INCOME TAXES FOR A SMALL PORTION OF THE CORPORATION'S UNRELATED FOR-PROFIT LENDERS, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION COMPLIES WITH FASB ASB TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC TOPIC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CORPORATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITIONS ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESS DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE CORPORATION'S TAX POSITIONS AND CONCLUDED THAT THE CORPORATION 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 CORPORATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE DECEMBER 31, 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 431726 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3977261 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1198 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6025853 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6025853 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3977261 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/ClubDuesOrFeesInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 150731 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 125782 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 110195 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 15000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 10000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 10000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 15348 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 13336 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 9741 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 12558 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 27807 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 21704 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JIMMY PARKER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | JOHN WRIGHT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | ZACH BELL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
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