Scotland Campus

990 • Fiscal year 2015 • EIN 46-1812917

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 09, 2016

Organization Profile www.scotlandcampus.com

3583 Scotland RoadScotland, PA 17254

(717) 552-2220

Siviq Scores

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

4.52x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

0.56x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

-43%

Higher net margin than 7% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

$69,230

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet

Liabilities / Assets99th percentile

Assets

Flat

$80,256

Flat from 2015

Net Assets

Flat

-$282,330

Flat from 2015

Liabilities

Flat

$362,586

Flat from 2015

Revenue And Expenses

Liabilities / Revenue84th percentile Net Margin7th percentile

Revenue

Flat

$649,546

Flat from 2015

Expenses

Flat

$931,876

Flat from 2015

Net Income

Flat

-$282,330

Flat from 2015

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

Highlighted filing

2015

Assets$80,256

Liabilities$362,586

Net Assets-$282,330

Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2015

Revenue$649,546

Expenses$931,876

Net Income-$282,330

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Nov 9, 2016
Return Version: 2015v2.1
Gross Receipts: $744,371

Mission and Program Overview

Mission

To promote christian education to build future leaders.

To promote and facilitate interdenominational religious education and other levels and forms of education through direct and interrelated activities and services in a campus environment.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$0	$47,442	▲ $47,442
Savings and Temporary Cash Investments	-	$30,207	-
Accounts Receivable	-	$2,150	-
Cash and Non-Interest-Bearing Accounts	-	$457	-
Pd in Cap Srpls Land Bldg Eqp Fund	$0	$0	→ $0
Cap Stk Tr Prin Current Funds	$0	$0	→ $0
Rtn Earn Endowment Incm Other Fnds	$0	$-282,330	▼ $282,330
Total Assets	$0	$80,256	▲ $80,256
Liabilities
Unsecured Notes Loans Payable	-	$220,229	-
Accounts Payable and Accrued Expenses	-	$117,363	-
Mortgage Notes Payable Secured by Investment Property	-	$24,994	-
Total Liabilities	$0	$362,586	▲ $362,586
Net Assets / Fund Balance
Total Net Assets Fund Balance	$0	$-282,330	▼ $282,330
Total Liabilities and Net Assets / Fund Balance	$0	$80,256	▲ $80,256

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$47,442	$2,385	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Dr David Newell	President and CEO/director	FT	$69,230	$69,230
P Dennis Koontz	Development Officer/director	FT	$65,653	$65,653
Graham Messner	Chief Development Officer	FT	$6,461	$6,461

Board Members and Trustees

Name	Title
Richard Longsderff	Board Chair
Pete Zimmerman	Board Treasurer
Brent Sleasman	Director
David Kimmel	Director
John Boozer	Director
Lance Finley	Director

Revenue and Support

Revenue Composition

Contributions and Grants: $364,684
Program Service Revenue: $299,096
Investment Income: $82
Other Revenue: $-14,316
All Other Contributions: $364,684
Change in Net Assets: $-282,330

Noncash Contribution Practices

Property subject to holding requirements: No
Reviewed unusual noncash gifts: No
Third parties used for noncash contributions: No

Noncash Contributions

Contribution Type	Contribution Count	Reported Amount	Valuation Method
Securities Publicly Traded	4	$72,484	Market Value
Total Noncash Contributions	4	$72,484	-

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$608,111
Salaries, Compensation, and Employee Benefits	$323,765
Total Fundraising Expense	$94,156
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Occupancy	$415,172	$5,017	-	$420,189
Other Salaries and Wages	$134,218	$23,089	-	$157,307
Current Officers, Directors, Trustees, and Key Employees	$20,768	$41,538	$79,038	$141,344
Advertising	-	$44,672	-	$44,672
Payroll Taxes	$13,031	$5,434	$6,649	$25,114
Fees for Services Legal	-	$11,807	-	$11,807
All Other Expenses	$3,818	$52	$3,946	$7,816
Conferences and Meetings	$6,000	-	-	$6,000
Other Expenses	$4,000	$11,837	$2,229	$4,000
Office Expenses	-	$2,931	-	$2,931
Depreciation Depletion	$2,362	$23	-	$2,385
Interest	$2,113	$21	-	$2,134
Fees for Services Other	-	$1,127	-	$1,127
Fees for Services Accounting	-	$1,089	-	$1,089
Total Functional Expenses	$674,509	$163,211	$94,156	$931,876

Fundraising, Events, and Gaming

Fundraising activities: Yes
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Gross Income	$15,852
Fundraising Direct Expenses	$0
Professional Fundraising Fees	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Sponsorships	$8,100	$8,100	-	$8,100
Meal and Ticket Sales	$6,981	$6,981	-	$6,981
Total Events	$15,852	$15,852	-	$15,852

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Churches of God General Conference	Findlay, OH	Religious	501(c)(3)	Line 1	No
Winebrenner Theological Seminary	Findlay, OH	Educational	501(c)(3)	Line 2	No

Transactions with Related Organizations

Organization	Type	Method	Amount
Winebrenner Theological Seminary	K	Cash Paid	$126,099

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: Yes
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: No
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 A, line 6

“As provided in section c.1.b. Of the corporation's bylaws: members of the board shall be approved by the churches of god, general conference. The board shall consist of nine members. At least half of the board shall be members of the churches of god, general conference. The executive director of the churches of god, general conference shall be a member by virtue of office.”

Form 990, Part VI, Section A, line 7A

“As provided in section c.1.b. Of the corporation's bylaws: the churches of god, general conference administrative council shall determine matters concerning qualifications of trustees, regional representation and nominations of trustees, and shall nominate the trustees not previously designated.”

Form 990, Part VI, Section B, line 11

“Form 990 was reviewed in detail by one or more individuals and approved for filing by the board of directors. The form 990 is distributed via email to all board members prior to filing.”

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

“The organization's conflict of interest policy is contained within the employee policy manual. The policy requires avoidance of conflicts of interest or the appearance of conflicts of interest.”

Form 990, Part VI, Section B, line 15B

“The board of directors recommends administrative salaries using comparable data from similar organizations.”

Form 990, Part VI, Section C, line 19

“The organization makes available its governing documents and financial statements to the public upon request at 3583 scotland road, scotland, pa 17254.”

Filing and Contact Details

Filer

Filer Name: Scotland Campus
EIN: 46-1812917
Phone: 7175522220
Address: 3583 Scotland Road, Scotland, PA 17254

Signing Officer

Name: Dr David Newell
Title: President & CEO
Phone: 7175522220
Signed: 2016-11-09
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Dr David Newell
Formed: 2012
Legal Domicile: Pa
Voting Board Members: 9
Independent Board Members: 6
Employees: 9
Volunteers: 10

Preparer

Firm: Boyer & Ritter
Address: 1137 Kennebec Drive, Chambersburg, PA 17201
Preparer: Edward J Straley
Phone: 7172647456

Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The organization's treasurer recommends an independent accountant to perform the review of its annual financial statements and is responsible for the oversight of the process. The board of directors is responsible for the selection of an independent accountant.”

Financial Statement Notes

Part X, Line 2:

“Management has assessed the Organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include the continuing validity of its exempt organization status, potential filing requirement for unrelated business income and other tax positions that could result in income tax liabilities to the Organization upon examination by taxing authorities. Presently, management believes that it is more likely than not its tax position will be sustained upon examination, including any appeals and litigation, such that the Organization has no exposure to income tax liabilities from uncertain tax positions. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the Organization is no longer subject to income tax examinations for years prior to December 31, 2012.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/ProgramServicesAmt	0	66139
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	6888
IRS990/OtherExpensesGrp/ProgramServicesAmt	2	4000
IRS990/OtherExpensesGrp/TotalAmt	0	66938
IRS990/OtherExpensesGrp/TotalAmt	1	22957
IRS990/OtherExpensesGrp/TotalAmt	2	14066
IRS990/OtherExpensesGrp/TotalAmt	3	4000
IRS990/OtherRevenueMiscGrp/BusinessCd	0	900099
IRS990/OtherRevenueMiscGrp/Desc	0	OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt	0	7727
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt	0	7727
IRS990/OtherRevenueTotalAmt	0	7727
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt	0	23089
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt	0	134218
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	157307
IRS990/PartialLiquidationInd	0	0
IRS990/PayrollTaxesGrp/FundraisingAmt	0	6649
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt	0	5434
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	13031
IRS990/PayrollTaxesGrp/TotalAmt	0	25114
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt	0	0
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt	0	0
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrincipalOfficerNm	0	DR DAVID NEWELL
IRS990/ProfessionalFundraisingInd	0	0
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	532000
IRS990/ProgramServiceRevenueGrp/BusinessCd	1	532000
IRS990/ProgramServiceRevenueGrp/Desc	0	RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc	1	CONFERENCES AND OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	288962
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	1	10134
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	288962
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	1	10134
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYExcessBenefitTransInd	0	0
IRS990/QuidProQuoContributionsInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-282330
IRS990/RegularMonitoringEnfrcInd	0	1
IRS990/RelatedEntityInd	0	1
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/RentalIncomeOrLossGrp/RealAmt	0	-37895
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	1
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	0
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/RevenueAmt	0	299096
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt	0	0
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt	0	-282330
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	30207
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	364684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	364684
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	82
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	82
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	10134
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportTotal170Amt	0	113065
IRS990ScheduleA/SubstantialContributorsTotAmt	0	251619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	364684
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	364684
IRS990ScheduleA/TotalSupportAmt	0	364766
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990/ScheduleBRequiredInd	0	1
IRS990ScheduleD/EquipmentGrp/BookValueAmt	0	47442
IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	2385
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt	0	49827
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	Management has assessed the Organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include the continuing validity of its exempt organization status, potential filing requirement for unrelated business income and other tax positions that could result in income tax liabilities to the Organization upon examination by taxing authorities. Presently, management believes that it is more likely than not its tax position will be sustained upon examination, including any appeals and litigation, such that the Organization has no exposure to income tax liabilities from uncertain tax positions. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the Organization is no longer subject to income tax examinations for years prior to December 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	47442
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	SPONSORSHIPS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm	0	MEAL AND TICKET SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	8100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt	0	6981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt	0	771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	15852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	8100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	6981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt	0	771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	15852
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	15852
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt	0	2
IRS990/ScheduleJRequiredInd	0	0
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd	0	0
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd	0	0
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt	0	4
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt	0	MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd	0	X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt	0	72484
IRS990ScheduleM/ThirdPartiesUsedInd	0	0
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	AS PROVIDED IN SECTION C.1.B. OF THE CORPORATION'S BYLAWS: MEMBERS OF THE BOARD SHALL BE APPROVED BY THE CHURCHES OF GOD, GENERAL CONFERENCE. THE BOARD SHALL CONSIST OF NINE MEMBERS. AT LEAST HALF OF THE BOARD SHALL BE MEMBERS OF THE CHURCHES OF GOD, GENERAL CONFERENCE. THE EXECUTIVE DIRECTOR OF THE CHURCHES OF GOD, GENERAL CONFERENCE SHALL BE A MEMBER BY VIRTUE OF OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	AS PROVIDED IN SECTION C.1.B. OF THE CORPORATION'S BYLAWS: THE CHURCHES OF GOD, GENERAL CONFERENCE ADMINISTRATIVE COUNCIL SHALL DETERMINE MATTERS CONCERNING QUALIFICATIONS OF TRUSTEES, REGIONAL REPRESENTATION AND NOMINATIONS OF TRUSTEES, AND SHALL NOMINATE THE TRUSTEES NOT PREVIOUSLY DESIGNATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	FORM 990 WAS REVIEWED IN DETAIL BY ONE OR MORE INDIVIDUALS AND APPROVED FOR FILING BY THE BOARD OF DIRECTORS. THE FORM 990 IS DISTRIBUTED VIA EMAIL TO ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS CONTAINED WITHIN THE EMPLOYEE POLICY MANUAL. THE POLICY REQUIRES AVOIDANCE OF CONFLICTS OF INTEREST OR THE APPEARANCE OF CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	THE BOARD OF DIRECTORS RECOMMENDS ADMINISTRATIVE SALARIES USING COMPARABLE DATA FROM SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST AT 3583 SCOTLAND ROAD, SCOTLAND, PA 17254.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	THE ORGANIZATION'S TREASURER RECOMMENDS AN INDEPENDENT ACCOUNTANT TO PERFORM THE REVIEW OF ITS ANNUAL FINANCIAL STATEMENTS AND IS RESPONSIBLE FOR THE OVERSIGHT OF THE PROCESS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	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/ControlledOrganizationInd	1	0
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	0	WINEBRENNER THEOLOGICAL SEMINARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt	1	CHURCHES OF GOD GENERAL CONFERENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	0	340877803
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN	1	236424046
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	0	501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt	1	501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd	0	OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd	1	OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt	0	EDUCATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt	1	RELIGIOUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt	0	Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt	1	Line 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt	0	950 N MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt	1	700 E MELROSE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm	0	FINDLAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm	1	FINDLAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd	0	OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd	1	OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd	0	45840
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd	1	45840
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd	0	0
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd	0	0
IRS990ScheduleR/PaidEmployeesSharingInd	0	0
IRS990ScheduleR/PerformOfServicesByOtherOrgInd	0	0
IRS990ScheduleR/PerformOfServicesForOthOrgInd	0	0
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd	0	0
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd	0	0
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd	0	0
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd	0	0
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd	0	1
IRS990ScheduleR/SharingOfFacilitiesInd	0	0
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt	0	126099
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt	0	CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt	0	WINEBRENNER THEOLOGICAL SEMINARY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt	0	K
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/SubjectToProxyTaxInd	0	0
IRS990/TaxablePartyNotificationInd	0	0
IRS990/TaxExemptBondsInd	0	0
IRS990/TempOrPermanentEndowmentsInd	0	0
IRS990/TerminateOperationsInd	0	0
IRS990/TotalAssetsEOYAmt	0	80256
IRS990/TotalAssetsGrp/BOYAmt	0	0

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $80,256
Liabilities: $362,586
Net assets: -$282,330
Revenue: $649,546
Expenses: $931,876
Net income: -$282,330

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.85	$4.87	$4.01	$7.59	$8.78	$1.19
2015Detailed filing. Detailed filing data is available for this year.	$0.80	$3.63	$2.82	$6.50	$9.32	$2.82
2015Summary only. Only limited summary data is available for this year.	$0.80	$3.63	$2.82	$6.50	$9.32	$2.82