Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 7.4% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$1,152,173
Up $108,005 (+10%) from 2020
Net Assets
Up$905,886
Up $142,238 (+19%) from 2020
Liabilities
Down$246,287
Down $34,233 (-12%) from 2020
Revenue
Up$1,071,421
Up $287,763 (+37%) from 2020
Expenses
Up$929,183
Up $253,831 (+38%) from 2020
Net Income
Up$142,238
Up $33,932 (+31%) from 2020
Summit christian college, an institution of higher learning, and educates people for christian leadership.
POST SECONDARY EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $499,934 | $536,031 | ▲ $36,097 |
| Cash and Non-Interest-Bearing Accounts | $196,242 | $159,764 | ▼ $36,478 |
| Investments Other Securities | $39,598 | $141,028 | ▲ $101,430 |
| Accounts Receivable | $2,792 | $4,998 | ▲ $2,206 |
| Pledges and Grants Receivable | - | $4,600 | - |
| Prepaid Expenses and Deferred Charges | $4,225 | $4,375 | ▲ $150 |
| Total Assets | $1,044,168 | $1,152,173 | ▲ $108,005 |
| Other Assets Total | $301,377 | $301,377 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $257,760 | $138,627 | ▼ $119,133 |
| Other Liabilities | $2,227 | $84,866 | ▲ $82,639 |
| Accounts Payable and Accrued Expenses | $20,533 | $22,794 | ▲ $2,261 |
| Total Liabilities | $280,520 | $246,287 | ▼ $34,233 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $717,966 | $754,471 | ▲ $36,505 |
| Net Assets With Donor Restrictions | $45,682 | $151,415 | ▲ $105,733 |
| Total Net Assets Fund Balance | $763,648 | $905,886 | ▲ $142,238 |
| Total Liabilities and Net Assets / Fund Balance | $1,044,168 | $1,152,173 | ▲ $108,005 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $451,077 | $162,121 | $613,198 |
| Equipment | $63,704 | $84,200 | $147,904 |
| Other Land Buildings | $0 | $55,197 | $55,197 |
| Land | $21,250 | - | $21,250 |
| Other Assets Org | $301,377 | - | - |
| Other Securities | $141,028 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2020 | $40,297 | - | ▲ $100,731 | - | $141,028 |
| 2019 | $38,404 | - | ▲ $1,893 | - | $40,297 |
| 2018 | $37,102 | - | ▲ $1,302 | - | $38,404 |
| 2017 | $35,625 | - | ▲ $1,477 | - | $37,102 |
| 2016 | $33,063 | $1,893 | ▲ $669 | - | $35,625 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Parrish | President | FT | $63,180 | $16,250 | $79,430 |
| Thomas S Gribble | Academic Dean | FT | $52,183 | $16,875 | $69,058 |
| Name | Title |
|---|---|
| Jeff Holloway | Chairman |
| Larry Berlin | Vice Chairman |
| Andy Gudahl | Board Member |
| Chuck Schmidt | Board Member |
| David Troutman | Board Member |
| Del Harmon | Board Member |
| Dr Roger Curry | Board Member |
| Jim Kettel | Board Member |
| Jonathan Seng | Board Member |
| Scott Marsh | Board Member |
| Wing Wong | Board Member |
| Angie Arnold | Secretary |
| Rick Derr | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $458,714 |
| Other Expenses | $330,235 |
| Grants and Similar Amounts Paid | $140,234 |
| Total Fundraising Expense | $59,848 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $181,729 | $140,991 | $53,756 | $376,476 |
| Grants to Domestic Individuals | $140,234 | - | - | $140,234 |
| Current Officers, Directors, Trustees, and Key Employees | - | $82,238 | - | $82,238 |
| Other Expenses | $13,483 | $9,872 | $3,572 | $26,927 |
| Depreciation Depletion | - | $23,972 | - | $23,972 |
| Advertising | - | $21,429 | $2,169 | $23,598 |
| All Other Expenses | $6,937 | $8,601 | - | $15,538 |
| Interest | - | $9,456 | - | $9,456 |
| Total Functional Expenses | $409,878 | $459,457 | $59,848 | $929,183 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $929,183 |
| Total Expenses per Audited Statements | $804,437 |
| Expenses per Audited Statements | $788,949 |
| Expenses Not Reported on Financial Statements | $140,234 |
| Other Expense Adjustments | $140,234 |
| Expenses Not Reported on Form 990 | $15,488 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $125,435 |
| Fundraising Direct Expenses | $15,488 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Praise Banquet | $58,121 | $58,121 | $4,433 | $53,688 |
| Golf-a-thon | $26,946 | $26,946 | $4,074 | $22,872 |
| Total Events | $125,435 | $125,435 | $15,488 | $109,947 |
| Liability | Amount |
|---|---|
| Unearned Grant Revenue | $80,323 |
| Prepaid Tuition | $4,543 |
“Line 11b Explanation - FORM 990 IS REVIEWED AND APPROVED BY THE COLLEGE PRESIDENT PRIOR SIGNATURE AND FILING.”
“Organization has adopted a conflict of interest policy which is periodically reviewed and modified by the board of directors.”
“Employee compensation determinations are reviewed and approved annually by the board of directors. Employee compensation determinations are reviewed and approved annually by the board of directors.”
“The orgranization's governing documents, policies, financial statements and information returns are available to the public upon request.”
“Endowment funds are entirely held for scholarship use”
“Under Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from federal income tax on all income except unrelated business income as noted under Section 511 of the Internal Revenue Code. Internal Revenue Code Section 513(a) defines an unrelated trade or business of an exempt organization as any trade or business which is not substantially related to the exercise or performance of its exempt purpose. The Organization utilizes the provisions of FASB ASC 740-10, Accounting for Uncertain Tax Positions. The Organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”
“Special event expense 15,488.”
“Scholarships and waivers 140,234.”
“Special event expense 15,488.”
“Scholarships & waivers 140,234.”
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 | 20533 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22794 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2792 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4998 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | POST SECONDARY EDUCATION |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 2169 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 21429 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 23598 |
| IRS990/AllOtherContributionsAmt | 0 | 395153 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8601 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6937 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15538 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THOMAS S GRIBBLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3086326933 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2025 21ST STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GERING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 69341 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 196242 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 159764 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 82238 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 82238 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 53756 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 140991 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 181729 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 376476 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 781540 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 140234 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1732 |
| IRS990/CYOtherExpensesAmt | 0 | 330235 |
| IRS990/CYOtherRevenueAmt | 0 | 109947 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 178202 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 142238 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 458714 |
| IRS990/CYTotalExpensesAmt | 0 | 929183 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 59848 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1071421 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 23972 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23972 |
| IRS990/Desc | 0 | POST SECONDARY EDUCATION FOR BACCALAUREATE THEOLOGICAL DEGREES |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 45682 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 151415 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 20 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 409878 |
| 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 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | 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/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 16250 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 16875 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DEL HARMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICK DERR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDY GUDAHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHUCK SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANGIE ARNOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | WING WONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JONATHAN SENG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DR ROGER CURRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVID TROUTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Jim Kettel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | SCOTT MARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DAVID PARRISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | THOMAS S GRIBBLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 63180 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 52183 |
| 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | ACADEMIC DEAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1951 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 15488 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 125435 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GovernmentGrantsAmt | 0 | 386387 |
| IRS990/GrantAmt | 0 | 140234 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 140234 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 140234 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1086909 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 9456 |
| IRS990/InterestGrp/TotalAmt | 0 | 9456 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1732 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1732 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 39598 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 141028 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 301518 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 499934 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 536031 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 837549 |
| IRS990/LegalDomicileStateCd | 0 | NE |
| 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 | SUMMIT CHRISTIAN COLLEGE, AN INSTITUTION OF HIGHER LEARNING, EDUCATES PEOPLE FOR CHRISTIAN LEADERSHIP |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 257760 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 138627 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 763648 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 905886 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 109947 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 109947 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 717966 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 754471 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 301377 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 301377 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES AND MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 351 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 3572 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 125231 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 9406 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 28261 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 9872 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14432 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51259 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1804 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 13483 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 139663 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 60665 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30416 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26927 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2227 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 84866 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 4600 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4225 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4375 |
| IRS990/PrincipalOfficerNm | 0 | DAVID PARRISH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ROOM AND BOARD CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 148975 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 24144 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5083 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 148975 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 24144 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5083 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 552834 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 32793 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1307 |
| IRS990/PYOtherExpensesAmt | 0 | 214890 |
| IRS990/PYOtherRevenueAmt | 0 | 92725 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 136792 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 108306 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 427669 |
| IRS990/PYTotalExpensesAmt | 0 | 675352 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 783658 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 142238 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 178202 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| 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/BuildingsGrp/BookValueAmt | 0 | 451077 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 162121 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 613198 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 40297 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 141028 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 100731 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 38404 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 40297 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1893 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 37102 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 38404 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1302 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35625 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 37102 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1477 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 33063 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1893 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 35625 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 669 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 63704 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 84200 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 147904 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 15488 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 140234 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 788949 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 21250 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 21250 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 301377 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LIBRARY INVENTORY |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 15488 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 140234 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 55197 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 55197 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4543 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 80323 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID TUITION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | UNEARNED GRANT REVENUE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 15488 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 140234 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 141028 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Scholoships/ Gift Annuity |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.87000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 15488 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 140234 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 931186 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ENDOWMENT FUNDS ARE ENTIRELY HELD FOR SCHOLARSHIP USE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Under Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from federal income tax on all income except unrelated business income as noted under Section 511 of the Internal Revenue Code. Internal Revenue Code Section 513(a) defines an unrelated trade or business of an exempt organization as any trade or business which is not substantially related to the exercise or performance of its exempt purpose. The Organization utilizes the provisions of FASB ASC 740-10, Accounting for Uncertain Tax Positions. The Organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENT EXPENSE 15,488. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | SCHOLARSHIPS AND WAIVERS 140,234. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | SPECIAL EVENT EXPENSE 15,488. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | SCHOLARSHIPS & WAIVERS 140,234. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.13000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 536031 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 301377 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 141028 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 929183 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.