Scotland Campus

990 • Fiscal year 2016 • EIN 46-1812917

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 26, 2017

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.

5.72x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

0.64x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

-16%

Higher net margin than 17% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

$88,846

Higher top officer pay than 85% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

6.0%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

17%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets99th percentile

Assets

$85,069

Up $4,813 (+6.0%) from 2015

Net Assets

Down

-$401,494

Down $119,164 (-42%) from 2015

Liabilities

$486,563

Up $123,977 (+34%) from 2015

Revenue And Expenses

Liabilities / Revenue86th percentile Net Margin17th percentile

Revenue

$759,287

Up $109,741 (+17%) from 2015

Expenses

Down

$878,451

Down $53,425 (-5.7%) from 2015

Net Income

-$119,164

Up $163,166 (+58%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

Highlighted filing

2016

Assets$85,069

Liabilities$486,563

Net Assets-$401,494

Open 2016 Filing

Operations Trend

Revenue Growth71st percentile

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

Highlighted filing

2016

Revenue$759,287

Expenses$878,451

Net Income-$119,164

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2016 to Dec 31, 2016
Signed: Jul 26, 2017
Return Version: 2016v3.0
Gross Receipts: $908,991

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	$47,442	$44,734	▼ $2,708
Savings and Temporary Cash Investments	$30,207	$26,312	▼ $3,895
Accounts Receivable	$2,150	$13,704	▲ $11,554
Cash and Non-Interest-Bearing Accounts	$457	$319	▼ $138
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	$-282,330	$-401,494	▼ $119,164
Total Assets	$80,256	$85,069	▲ $4,813
Liabilities
Unsecured Notes Loans Payable	$220,229	$235,800	▲ $15,571
Accounts Payable and Accrued Expenses	$117,363	$216,428	▲ $99,065
Deferred Revenue	-	$26,190	-
Mortgage Notes Payable Secured by Investment Property	$24,994	$8,145	▼ $16,849
Total Liabilities	$362,586	$486,563	▲ $123,977
Net Assets / Fund Balance
Total Net Assets Fund Balance	$-282,330	$-401,494	▼ $119,164
Total Liabilities and Net Assets / Fund Balance	$80,256	$85,069	▲ $4,813

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$44,734	$7,093	$51,827

Compensation and Service Providers

Top Officer Pay85th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Dr David Newell	President and CEO/director	FT	$88,846	$88,846

Board Members and Trustees

Name	Title
Richard Longsderff	Board Chair
Tom Kennedy	Board Treasurer
Al Smith	Director
Brent Sleasman	Director
David Kimmel	Director
Jack Sharpe	DiRECTOR
Lance Findley	Director
Sam Kaufman	Director

Revenue and Support

Revenue Composition

Contributions and Grants: $174,907
Program Service Revenue: $494,507
Investment Income: $86
Other Revenue: $89,787
All Other Contributions: $174,907
Change in Net Assets: $-119,164

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	1	$54,200	Market Value
Total Noncash Contributions	1	$54,200	-

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$503,065
Salaries, Compensation, and Employee Benefits	$375,386
Total Fundraising Expense	$92,912
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Occupancy	$342,849	$4,692	-	$347,541
Other Salaries and Wages	$153,366	$22,530	$2,323	$178,219
Current Officers, Directors, Trustees, and Key Employees	$28,798	$57,595	$80,609	$167,002
Payroll Taxes	$15,861	$7,028	$7,276	$30,165
Office Expenses	-	$26,800	-	$26,800
Advertising	-	$25,925	-	$25,925
Fees for Services Accounting	-	$8,920	-	$8,920
All Other Expenses	$6,128	$1,525	$401	$8,054
Other Expenses	$5,515	$15,299	$2,303	$5,515
Depreciation Depletion	$4,661	$47	-	$4,708
Interest	$3,860	$39	-	$3,899
Fees for Services Legal	-	$1,264	-	$1,264
Fees for Services Other	-	$993	-	$993
Total Functional Expenses	$598,646	$186,893	$92,912	$878,451

Fundraising, Events, and Gaming

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

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Gross Income	$44,725
Fundraising Direct Expenses	$17,173
Professional Fundraising Fees	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Street Naming Sponsorships	$25,450	$25,450	-	$25,450
Sponsorships	$3,092	$3,092	-	$3,092
Total Events	$44,725	$44,725	$17,173	$27,552

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	$145,066

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 11B

“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: 2017-07-26
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Dr David Newell
Formed: 2012
Legal Domicile: Pa
Voting Board Members: 9
Independent Board Members: 8
Employees: 14
Volunteers: 20

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 did not change the process for assuming responsibility for oversight of review of the financial statements and selection of 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.”

Raw XML AppendixShowing 400 of 502 raw XML fields

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/ManagementAndGeneralAmt	2	15299
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	30701
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	6907
IRS990/OtherExpensesGrp/ProgramServicesAmt	2	5515
IRS990/OtherExpensesGrp/TotalAmt	0	31121
IRS990/OtherExpensesGrp/TotalAmt	1	23026
IRS990/OtherExpensesGrp/TotalAmt	2	15299
IRS990/OtherExpensesGrp/TotalAmt	3	5515
IRS990/OtherRevenueMiscGrp/BusinessCd	0	900099
IRS990/OtherRevenueMiscGrp/BusinessCd	1	900099
IRS990/OtherRevenueMiscGrp/Desc	0	Excess Insurance Reimb
IRS990/OtherRevenueMiscGrp/Desc	1	OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt	0	17374
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt	1	4342
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt	0	17374
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt	1	4342
IRS990/OtherRevenueTotalAmt	0	21716
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt	0	2323
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt	0	22530
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt	0	153366
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	178219
IRS990/PartialLiquidationInd	0	0
IRS990/PayrollTaxesGrp/FundraisingAmt	0	7276
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt	0	7028
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	15861
IRS990/PayrollTaxesGrp/TotalAmt	0	30165
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	494431
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	1	76
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	494431
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	1	76
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYBenefitsPaidToMembersAmt	0	0
IRS990/PYContributionsGrantsAmt	0	364684
IRS990/PYExcessBenefitTransInd	0	0
IRS990/PYGrantsAndSimilarPaidAmt	0	0
IRS990/PYInvestmentIncomeAmt	0	82
IRS990/PYOtherExpensesAmt	0	608111
IRS990/PYOtherRevenueAmt	0	-14316
IRS990/PYProgramServiceRevenueAmt	0	299096
IRS990/PYRevenuesLessExpensesAmt	0	-282330
IRS990/PYSalariesCompEmpBnftPaidAmt	0	323765
IRS990/PYTotalExpensesAmt	0	931876
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	649546
IRS990/QuidProQuoContributionsInd	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-119164
IRS990/RegularMonitoringEnfrcInd	0	1
IRS990/RelatedEntityInd	0	1
IRS990/RelatedOrganizationCtrlEntInd	0	0
IRS990/RentalIncomeOrLossGrp/RealAmt	0	40519
IRS990/ReportInvestmentsOtherSecInd	0	0
IRS990/ReportLandBuildingEquipmentInd	0	1
IRS990/ReportOtherAssetsInd	0	0
IRS990/ReportOtherLiabilitiesInd	0	0
IRS990/ReportProgramRelatedInvstInd	0	0
IRS990/RevenueAmt	0	516309
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt	0	-282330
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt	0	-401494
IRS990/SavingsAndTempCashInvstGrp/BOYAmt	0	30207
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	26312
IRS990ScheduleA/First5Years170Ind	0	X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	174907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	364684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	539591
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	86
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	82
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	168
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	571082
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportTotal170Amt	0	203049
IRS990ScheduleA/SubstantialContributorsTotAmt	0	336542
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	174907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	364684
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	539591
IRS990ScheduleA/TotalSupportAmt	0	580278
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt	0	40519
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt	0	40519
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	44734
IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	7093
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	51827
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	44734
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	17173
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	SPONSORSHIPS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm	0	Street Naming Sponsorships
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	3092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt	0	25450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt	0	16183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	44725
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	3092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	25450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt	0	16183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	44725
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	27552
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt	0	17173
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	17173
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt	0	3
IRS990/ScheduleJRequiredInd	0	0
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd	0	0
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd	0	0
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt	0	1
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt	0	MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd	0	X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt	0	54200
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 DID NOT CHANGE THE PROCESS FOR ASSUMING RESPONSIBILITY FOR OVERSIGHT OF REVIEW OF THE FINANCIAL STATEMENTS AND SELECTION OF 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 11b
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

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $85,069
Liabilities: $486,563
Net assets: -$401,494
Revenue: $759,287
Expenses: $878,451
Net income: -$119,164

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