Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990EZ • Fiscal year 2020 • EIN 58-1554537
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 37.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Flat$164,921
Flat from 2020
Net Assets
$105,685
No earlier filing loaded for comparison.
Liabilities
Flat$59,236
Flat from 2020
Revenue
Flat$155,696
Flat from 2020
Expenses
Flat$155,780
Flat from 2020
Net Income
Flat-$84
Flat from 2020
The organization provides post
Secondary education in bible & theology
| Description | Grants | Expenses |
|---|---|---|
| THE STUDENTS ENROLLED FOR CREDIT IN 2020 PARTICIPATEDIN 11 EXTENSION SITES, ON-LINE COURSES AND DISTANCELEARNING COURSES. | - | $59,893 |
| THERE WERE BOTH UNERGRADUATE AND GRADUATES DEGREESAWARDED IN 2020 | - | $3,555 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRET M SULLIVAN | President | FT | $36,000 | $21,600 | $57,600 |
| GARY S FLEETWOOD JR | Chairman Of The Board | PT | $0 | - | - |
| JAMES SULLIVAN | President Emeritus | - | $0 | - | - |
| EDDIE RUSHING | Internl Vice President | - | $0 | - | - |
| ROBERT CRAVEN | Alumni Assn President | PT | $0 | - | - |
| MARVIN CORNELISON | Executive Vice President | PT | $0 | - | - |
| CHERYL BROCK | Director | - | $0 | - | - |
“Description amountmiscellaneous income 35”
“Description amountoffice expense 8,762education expense 562travel/transportation 1,321computer expense 3,377miscellaneous 309payroll taxes 6,136graduation expenses 5,108corporate expense 189merchant fees 4,208telephone 6,051”
“Category beginning of year end of yearinventory 94,500 94,500deposits 160 160”
“Category beginning of year end of yearpayables 16,356 59,236”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | BRET M SULLIVAN |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 0 | IN ADDITION TO HIS BASE SALARY THE PRESIDENT IS AN ORDAINED MINISTER AND RECEIVES A HOUSING ALLOWANCE OF $21,600.00. |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BRET M SULLIVAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7068665626 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 178 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROSSVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30741 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 7973 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 10133 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 8930 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 2596 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -84 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 871 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 122125 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 164921 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 269 |
| IRS990EZ/GrossReceiptsAmt | 0 | 158292 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 2865 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 23 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 19492 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 60128 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 105769 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 105685 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 105769 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 105685 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18326 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 16.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 8.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 36000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 21600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRET M SULLIVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GARY S FLEETWOOD JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES SULLIVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | EDDIE RUSHING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROBERT CRAVEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARVIN CORNELISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CHERYL BROCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIRMAN OF THE BOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PRESIDENT EMERITUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | INTERNL VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | ALUMNI ASSN PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EXECUTIVE VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 94660 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 94660 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36023 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 35 |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SECONDARY EDUCATION IN BIBLE & THEOLOGY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 146439 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE STUDENTS ENROLLED FOR CREDIT IN 2020 PARTICIPATEDIN 11 EXTENSION SITES, ON-LINE COURSES AND DISTANCELEARNING COURSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THERE WERE BOTH UNERGRADUATE AND GRADUATES DEGREESAWARDED IN 2020 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 59893 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3555 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 100560 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 16356 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 59236 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 155780 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 63448 |
| IRS990EZ/TotalRevenueAmt | 0 | 155696 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.COVINGTONSEMINARY.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTMISCELLANEOUS INCOME 35 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION AMOUNTOFFICE EXPENSE 8,762EDUCATION EXPENSE 562TRAVEL/TRANSPORTATION 1,321COMPUTER EXPENSE 3,377MISCELLANEOUS 309PAYROLL TAXES 6,136GRADUATION EXPENSES 5,108CORPORATE EXPENSE 189MERCHANT FEES 4,208TELEPHONE 6,051 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CATEGORY BEGINNING OF YEAR END OF YEARINVENTORY 94,500 94,500DEPOSITS 160 160 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CATEGORY BEGINNING OF YEAR END OF YEARPAYABLES 16,356 59,236 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRET M SULLIVAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7068665126 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COVINGTON THEOLOGICAL SEMINARY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COVI |
| ReturnHeader/Filer/EIN | 0 | 581554537 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 178 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROSSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30741 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 582134120 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Charis Business Resources Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O Box 686 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | La Fayette |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30728 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4233047608 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | M Cheryl Brock CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-12T16:12:02-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | BRET |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SULLIVAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.