Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2017 • EIN 58-2205600
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Down$4,392,764
Down $244,674 (-5.3%) from 2016
Net Assets
Up$2,218,246
Up $183,310 (+9.0%) from 2016
Liabilities
Down$2,174,518
Down $427,984 (-16%) from 2016
Revenue
Down$2,096,515
Down $594,715 (-22%) from 2016
Expenses
Down$1,913,204
Down $627,653 (-25%) from 2016
Net Income
Up$183,311
Up $32,938 (+22%) from 2016
Provides education in theology, divinity, religious education, andministrial training
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,384,249 | $3,248,986 | ▼ $135,263 |
| Pledges and Grants Receivable | $480,000 | $524,927 | ▲ $44,927 |
| Accounts Receivable | $479,544 | $301,678 | ▼ $177,866 |
| Cash and Non-Interest-Bearing Accounts | $258,964 | $278,317 | ▲ $19,353 |
| Total Assets | $4,637,438 | $4,392,764 | ▼ $244,674 |
| Other Assets Total | $34,681 | $38,856 | ▲ $4,175 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,839,844 | $1,795,123 | ▼ $44,721 |
| Unsecured Notes Loans Payable | $191,201 | $237,307 | ▲ $46,106 |
| Other Liabilities | $571,457 | $142,088 | ▼ $429,369 |
| Total Liabilities | $2,602,502 | $2,174,518 | ▼ $427,984 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,034,936 | $2,218,246 | ▲ $183,310 |
| Total Net Assets Fund Balance | $2,034,936 | $2,218,246 | ▲ $183,310 |
| Total Liabilities and Net Assets / Fund Balance | $4,637,438 | $4,392,764 | ▼ $244,674 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,596,173 | $452,112 | - |
| Land | $1,490,250 | - | - |
| Equipment | $132,968 | $483,463 | - |
| Leasehold Improvements | $29,595 | $32,433 | - |
| Other Assets Org | $38,856 | - | - |
| Name | Title |
|---|---|
| Paul C Kim | President |
| Hee S Song | Director |
| Hyun S Cho | Director |
| Young J Kim | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,506,503 |
| Salaries, Compensation, and Employee Benefits | $406,701 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $467,650 | - | - | $467,650 |
| Other Salaries and Wages | $217,430 | $38,750 | - | $256,180 |
| Occupancy | $189,216 | $21,024 | - | $210,240 |
| Depreciation Depletion | $141,116 | - | - | $141,116 |
| Advertising | $121,893 | - | - | $121,893 |
| Current Officers, Directors, Trustees, and Key Employees | $120,000 | - | - | $120,000 |
| Office Expenses | $96,178 | $10,687 | - | $106,865 |
| Interest | $89,193 | $9,910 | - | $99,103 |
| All Other Expenses | $82,307 | - | - | $82,307 |
| Insurance | $46,201 | $5,134 | - | $51,335 |
| Conferences and Meetings | $37,864 | - | - | $37,864 |
| Fees for Services Management | $35,719 | - | - | $35,719 |
| Payroll Taxes | $27,044 | $3,477 | - | $30,521 |
| Travel | $27,287 | - | - | $27,287 |
| Information Technology | $19,697 | $2,189 | - | $21,886 |
| Fees for Services Legal | $13,917 | - | - | $13,917 |
| Other Expenses | $10,579 | $684 | - | $10,579 |
| Fees for Services Accounting | $6,573 | $730 | - | $7,303 |
| Total Functional Expenses | $1,815,818 | $97,386 | $0 | $1,913,204 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,913,204 |
| Total Expenses per Audited Statements | $1,913,204 |
| Total Expenses per Form 990 | $1,913,204 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Liabilities | $72,582 |
| Credit Card Payable | $39,640 |
| Line of Credit | $29,866 |
| Wage Payable | - |
| Unearned Tuition | - |
“No review was or will be conducted.”
“Based on written policies, significant decisions are made in compliance with the related policies and all other decisions are monitored in quarterly basis.”
“No document available to the public”
“Some adjustments were recommended by AUDITOR for assets and expenses.”
“Some teaching staffs and administrative staffs were outsourced. Form 1099-Misc were issued to the service providers.”
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 | true |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 479544 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 301678 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDES EDUCATION IN THEOLOGY, DIVINITY, RELIGIOUS EDUCATION, ANDMINISTRIAL TRAINING |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 121893 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 121893 |
| IRS990/AllOtherContributionsAmt | 0 | 531674 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 82307 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 82307 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | PAUL C KIM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7702790507 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6789 Peachtree Ind Blvd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30360 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 258964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 278317 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 120000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 120000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 37864 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 37864 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 531674 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11121 |
| IRS990/CYOtherExpensesAmt | 0 | 1506503 |
| IRS990/CYOtherRevenueAmt | 0 | 25800 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1527920 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 183311 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 406701 |
| IRS990/CYTotalExpensesAmt | 0 | 1913204 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2096515 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 141116 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 141116 |
| IRS990/Desc | 0 | EDUCATION ACTIVITIES |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1815818 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 730 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6573 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7303 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 13917 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13917 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 35719 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 35719 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 467650 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 467650 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HEE S SONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HYUN S CHO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | YOUNG J KIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL C KIM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1995 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 10000 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 10000 |
| IRS990/GrossReceiptsAmt | 0 | 2096515 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 24500 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2189 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 19697 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 21886 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5134 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 46201 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 51335 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 9910 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 89193 |
| IRS990/InterestGrp/TotalAmt | 0 | 99103 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1121 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1121 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 66 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 968008 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3384249 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3248986 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4216994 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDES EDUCATION IN THEOLOGY, DIVINITY, RELIGIOUS EDUCATION, ANDMINISTRIAL TRAINING |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1839844 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1795123 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2034936 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2218246 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10000 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 10000 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24500 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 24500 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 21024 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 189216 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 210240 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10687 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 96178 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 106865 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 34681 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 38856 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | AUTOMOBILE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | LIBRARY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | STUDENT ACTIVITIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4801 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 684 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 43205 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6149 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16600 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 10579 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48006 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6833 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16600 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10579 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 571457 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 142088 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | EXAM ADMINISTRATION FEE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1300 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1300 |
| IRS990/OtherRevenueTotalAmt | 0 | 1300 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 38750 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 217430 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 256180 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3477 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27044 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30521 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 480000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 524927 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -1 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1527920 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1527920 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 542571 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1620 |
| IRS990/PYOtherExpensesAmt | 0 | 1941407 |
| IRS990/PYOtherRevenueAmt | 0 | 36500 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2110539 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 150373 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 599450 |
| IRS990/PYTotalExpensesAmt | 0 | 2540857 |
| IRS990/PYTotalRevenueAmt | 0 | 2691230 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 183311 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 24500 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1527920 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1596173 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 452112 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 2048285 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 132968 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 483463 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 616431 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1913204 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1490250 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 1490250 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 29595 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 32433 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 62028 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 38856 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 72582 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 39640 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 29866 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | LINE OF CREDIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | WAGE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | UNEARNED TUITION |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2096515 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3248986 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 38856 |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 142088 |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BASED ON WRITTEN POLICIES, SIGNIFICANT DECISIONS ARE MADE IN COMPLIANCE WITH THE RELATED POLICIES AND ALL OTHER DECISIONS ARE MONITORED IN QUARTERLY BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENT AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Some adjustments were recommended by AUDITOR for assets and expenses. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Some teaching staffs and administrative staffs were outsourced. Form 1099-Misc were issued to the service providers. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | List of other fees for services expenses Part IX line 11g |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4392764 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 15 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 97386 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 2174518 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2602502 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2218246 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1815818 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1527920 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4392764 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 27287 |
| IRS990/TravelGrp/TotalAmt | 0 | 27287 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 2218246 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 191201 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 237307 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 13 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GCUNIV.EDU |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL C KIM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6783610575 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-10-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GEORGIA CENTRAL UNIVERSITY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GEOR |
| ReturnHeader/Filer/EIN | 0 | 582205600 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6789 Peachtree Ind Blvd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Atlanta |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30360 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | F6B3C11BBD1C29B570B73F77FE8F4F2B874096A2 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | F6B3C11BBD1C29B570B73F77FE8F4F2B874096A2 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 6725602018282phfewoj |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2018-10-09 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 73.137.53.177 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-10-09 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 16:49:47 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581964055 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAXWISE SERVICES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3575 KOGER BLVD STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Duluth |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30096 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7704521041 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.