Civic Intelligence

Immanuel Baptist Theological

EIN 58-0865852 • 501(c)3 • Sharpsburg, GA

Profile

Seeks to provide an environment of personal growth through discipleship and mentoring, a conservative, theological and biblical education in graduate and undergraduate degrees, a biblical world view that encourages and enhances the student for personal evangelism and missions, and a curriculum that equips the student for ministering in the local church.

195 Fisher RoadSharpsburg, GA 30277

immanuelseminary.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

8th percentile

-131%

Higher net margin than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$50,740

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 69.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

31st percentile

-21%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

-3.8%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$344,271

Down $94,146 (-21%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Down

$344,271

Down $94,146 (-21%) from 2015

Operations
Liabilities / Revenue62nd percentileNet Margin8th percentile

Revenue

Down

$72,992

Down $2,896 (-3.8%) from 2015

Expenses

Down

$168,550

Down $10,005 (-5.6%) from 2015

Net Income

Up

-$95,558

Up $7,109 (+6.9%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,017,958Liabilities 2010: $0Net Assets 2010: $1,017,9582010Assets 2011: $894,539Liabilities 2011: $0Net Assets 2011: $894,5392011Assets 2012: $769,507Liabilities 2012: $0Net Assets 2012: $769,5072012Assets 2013: $655,957Liabilities 2013: $0Net Assets 2013: $655,9572013Assets 2014: $548,678Liabilities 2014: $0Net Assets 2014: $548,6782014Assets 2015: $438,417Liabilities 2015: $0Net Assets 2015: $438,4172015Assets 2016: $344,271Liabilities 2016: $0Net Assets 2016: $344,2712016

Highlighted filing

2016

Assets$344,271
Liabilities$0
Net Assets$344,271
Open 2016 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2010: $144,776Expenses 2010: $220,854Net Income 2010: -$76,0782010Expenses 2011: $234,1802011Expenses 2012: $225,5422012Revenue 2013: $83,285Expenses 2013: $212,864Net Income 2013: -$129,5792013Revenue 2014: $92,778Expenses 2014: $199,976Net Income 2014: -$107,1982014Revenue 2015: $75,888Expenses 2015: $178,555Net Income 2015: -$102,6672015Revenue 2016: $72,992Expenses 2016: $168,550Net Income 2016: -$95,5582016

Highlighted filing

2016

Revenue$72,992
Expenses$168,550
Net Income-$95,558
Open 2016 Filing

Filings

Most recent year

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

Open filing
Assets
$344,271
Liabilities
$0
Net assets
$344,271
Revenue
$72,992
Expenses
$168,550
Net income
-$95,558
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.07$0.17$0.10
2015Summary only. Only limited summary data is available for this year.$0.44$0.00$0.44$0.08$0.18$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.09$0.20$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.08$0.21$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$0.23
2010Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.14$0.22$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 11, 2018
Return Version
2016v3.1
Gross Receipts
$74,450
Mission and Program Overview

Mission

Seeks to provide an environment of personal growth through discipleship and mentoring, a conservative, theological and biblical education in graduate and undergraduate degrees, a biblical world view that encourages and enhances the student for personal evangelism and missions, and a curriculum that equips the student for ministering in the local church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$287,196$278,790▼ $8,406
Savings and Temporary Cash Investments$118,322$26,529▼ $91,793
Cash and Non-Interest-Bearing Accounts$17,440$25,113▲ $7,673
Inventories for Sale or Use$10,504$10,504→ $0
Accounts Receivable$4,955$3,335▼ $1,620
Total Assets$438,417$344,271▼ $94,146
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$438,417$344,271▼ $94,146
Total Net Assets Fund Balance$438,417$344,271▼ $94,146
Total Liabilities and Net Assets / Fund Balance$438,417$344,271▼ $94,146

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,608$167,947$235,555
Buildings$51,560$145,124$196,684
Land$159,622-$159,622
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr James I StewartPresidentFT$50,740$50,740
Dr J Stephen StewartVice PresidePT$3,900$3,900

Board Members and Trustees

NameTitle
Dr Bill SmithBoard Chairm
Andrew AllisonDirector
Dr Eugene HutchensDirector
Dr Jerry SpencerDirector of Fgn a
Revenue and Support

Revenue Composition

Contributions and Grants
$32,106
Program Service Revenue
$13,568
Investment Income
$1,252
Other Revenue
$26,066
All Other Contributions
$32,106
Change in Net Assets
$-95,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,551
Other Expenses$83,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$50,740--$50,740
Occupancy$34,459$5,760-$40,219
Other Salaries and Wages$10,920$16,565-$27,485
Travel$13,486--$13,486
Depreciation Depletion$8,421--$8,421
Insurance$7,207$340-$7,547
Office Expenses$997$5,587-$6,584
Payroll Taxes$4,138$2,188-$6,326
Advertising$2,639$234-$2,873
Conferences and Meetings$1,446--$1,446
Fees for Services Management-$975-$975
Fees for Services Accounting-$500-$500
All Other Expenses$150--$150
Other Expenses$375$100-$100
Total Functional Expenses$136,181$32,369$0$168,550
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“James stewart james s. Stewart pres vpres son”

Form 990, Page 6, Part VI, Line 11B

“A copy of form 990 is presented for review to members at a board meeting prior to filing the return. The members acknowledge their review by their signature indicating they have reviewed the return.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, conflict of interest policies and finacial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Immanuel Baptist Theological
EIN
58-0865852
Address
195 FISHER ROAD, SHARPSBURG, GA 30277

Signing Officer

Name
Dr James I Stewart
Title
President
Phone
7702531671
Signed
2018-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr James I Stewart
Formed
1951
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Firm
R Mcclendon CPA Pc
Address
9 W BROAD ST, NEWNAN, GA 30263-2001
Preparer
Rhonda D Mcclendon CPA
Phone
7702536136
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Seeks to provide an environment of personal growth through discipleship and mentoring, a conservative, theological and biblical education in graduate and undergraduate degrees, a biblical world view that encourages and enhances the student for personal evangelism and missions, and a curriculum that equips the student for ministering in the local church.”

Raw XML Appendix363 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIR OF FGN A
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EXPLANATION OF NONDISCRIMINATION POLICY: THE SCHOOL'S NONDISCRIMINATORY POLICY IS GENERALLY KNOWN THROUGHOUT THE RELIGIOUS COMMUNITY (FROM WHICH MOST STUDENT REFERRALS COME.) THE SCHOOL RELIES ON THIS REPUTATION AND ITS BROCHURES, ETC. TO COMMUNICATE ITS NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEEKS TO PROVIDE AN ENVIRONMENT OF PERSONAL GROWTH THROUGH DISCIPLESHIP AND MENTORING, A CONSERVATIVE, THEOLOGICAL AND BIBLICAL EDUCATION IN GRADUATE AND UNDERGRADUATE DEGREES, A BIBLICAL WORLD VIEW THAT ENCOURAGES AND ENHANCES THE STUDENT FOR PERSONAL EVANGELISM AND MISSIONS, AND A CURRICULUM THAT EQUIPS THE STUDENT FOR MINISTERING IN THE LOCAL CHURCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JAMES STEWART JAMES S. STEWART PRES VPRES SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PRESENTED FOR REVIEW TO MEMBERS AT A BOARD MEETING PRIOR TO FILING THE RETURN. THE MEMBERS ACKNOWLEDGE THEIR REVIEW BY THEIR SIGNATURE INDICATING THEY HAVE REVIEWED THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINACIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR JAMES I STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07702531671
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IMMANUEL BAPTIST THEOLOGICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SEMINARY INC
ReturnHeader/Filer/BusinessNameControlTxt0IMMA
ReturnHeader/Filer/EIN0580865852
ReturnHeader/Filer/USAddress/AddressLine1Txt0195 FISHER ROAD
ReturnHeader/Filer/USAddress/CityNm0SHARPSBURG
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BF85588B9887B6556255B0BF74EACBE954552727
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BF85588B9887B6556255B0BF74EACBE954552727
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811028957
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R MCCLENDON CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 W BROAD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWNAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0302632001
ReturnHeader/PreparerPersonGrp/PhoneNum07702536136
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RHONDA D MCCLENDON CPA
ReturnHeader/ReturnTs02018-10-22T10:34:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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