Civic Intelligence

Point University Inc.

990 • Fiscal year 2014 • EIN 58-6044761

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

507 West 10th Street31833

(706) 385-1017

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.48x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.68x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

23rd percentile

-2.4%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

35th percentile

$190,727

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

66th percentile

8.9%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

6.0%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2014

Assets

Up

$38,167,928

Up $3,114,525 (+8.9%) from 2013

Net Assets

Down

$19,916,887

Down $637,822 (-3.1%) from 2013

Liabilities

Up

$18,251,041

Up $3,752,347 (+26%) from 2013

Revenue

$26,671,035

No earlier filing loaded for comparison.

Expenses

Up

$27,308,857

Up $1,199,429 (+4.6%) from 2013

Net Income

-$637,822

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $13,473,595Liabilities 2010: $2,908,586Net Assets 2010: $10,565,0092010Assets 2011: $16,881,832Liabilities 2011: $4,326,865Net Assets 2011: $12,554,9672011Assets 2012: $27,175,418Liabilities 2012: $9,981,848Net Assets 2012: $17,193,5702012Assets 2013: $35,053,403Liabilities 2013: $14,498,694Net Assets 2013: $20,554,7092013Assets 2014: $38,167,928Liabilities 2014: $18,251,041Net Assets 2014: $19,916,8872014Assets 2015: $36,516,086Liabilities 2015: $15,933,760Net Assets 2015: $20,582,3262015Assets 2016: $36,294,727Liabilities 2016: $17,355,991Net Assets 2016: $18,938,7362016Assets 2017: $36,179,562Liabilities 2017: $16,979,793Net Assets 2017: $19,199,7692017Assets 2018: $42,823,492Liabilities 2018: $22,956,486Net Assets 2018: $19,867,0062018Assets 2019: $43,688,830Liabilities 2019: $24,261,023Net Assets 2019: $19,427,8072019Assets 2020: $44,703,708Liabilities 2020: $24,102,177Net Assets 2020: $20,601,5312020Assets 2021: $44,111,989Liabilities 2021: $22,194,665Net Assets 2021: $21,917,3242021Assets 2022: $45,154,752Liabilities 2022: $23,334,673Net Assets 2022: $21,820,0792022Assets 2023: $49,008,098Liabilities 2023: $30,281,888Net Assets 2023: $18,726,2102023Assets 2024: $42,076,568Liabilities 2024: $23,672,352Net Assets 2024: $18,404,2162024

Highlighted filing

2014

Assets$38,167,928
Liabilities$18,251,041
Net Assets$19,916,887

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $12,194,2952010Expenses 2011: $15,260,7772011Revenue 2012: $23,753,747Expenses 2012: $18,940,283Net Income 2012: $4,813,4642012Expenses 2013: $26,109,4282013Revenue 2014: $26,671,035Expenses 2014: $27,308,857Net Income 2014: -$637,8222014Revenue 2015: $29,638,287Expenses 2015: $28,972,848Net Income 2015: $665,4392015Revenue 2016: $30,477,091Expenses 2016: $32,120,681Net Income 2016: -$1,643,5902016Revenue 2017: $39,325,170Expenses 2017: $39,062,324Net Income 2017: $262,8462017Revenue 2018: $39,307,897Expenses 2018: $37,783,750Net Income 2018: $1,524,1472018Revenue 2019: $33,701,709Expenses 2019: $34,413,045Net Income 2019: -$711,3362019Revenue 2020: $34,264,819Expenses 2020: $33,091,095Net Income 2020: $1,173,7242020Revenue 2021: $32,402,003Expenses 2021: $31,086,210Net Income 2021: $1,315,7932021Revenue 2022: $31,963,332Expenses 2022: $32,060,577Net Income 2022: -$97,2452022Revenue 2023: $37,003,469Expenses 2023: $40,097,338Net Income 2023: -$3,093,8692023Revenue 2024: $43,277,618Expenses 2024: $43,599,612Net Income 2024: -$321,9942024

Highlighted filing

2014

Revenue$26,671,035
Expenses$27,308,857
Net Income-$637,822
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$26,686,746
Mission and Program Overview

Mission

The mission of Point University is to educate students for Christ-centered service and leadership throughout the world.

To educate students for Christ-centered service and leadership throughout the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,699,785$25,143,920▼ $555,865
Savings and Temporary Cash Investments$3,218,458$8,995,962▲ $5,777,504
Cash and Non-Interest-Bearing Accounts$2,764,379$1,308,999▼ $1,455,380
Accounts Receivable$2,258,823$1,268,030▼ $990,793
Pledges and Grants Receivable$471,941$1,117,830▲ $645,889
Investments in Publicly Traded Securities$282,361$0▼ $282,361
Prepaid Expenses and Deferred Charges$169,330$113,336▼ $55,994
Inventories for Sale or Use-$13,887-
Total Assets$35,053,403$38,167,928▲ $3,114,525
Other Assets Total$188,326$205,964▲ $17,638
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,057,916$15,285,514▲ $5,227,598
Deferred Revenue$2,389,133$1,504,231▼ $884,902
Other Liabilities$1,094,912$889,043▼ $205,869
Accounts Payable and Accrued Expenses$956,733$572,253▼ $384,480
Total Liabilities$14,498,694$18,251,041▲ $3,752,347
Net Assets / Fund Balance
Unrestricted Net Assets$16,676,920$14,736,806▼ $1,940,114
Permanently Rstr Net Assets$3,217,220$3,786,238▲ $569,018
Temporarily Rstr Net Assets$660,569$1,393,843▲ $733,274
Total Net Assets Fund Balance$20,554,709$19,916,887▼ $637,822
Total Liabilities and Net Assets / Fund Balance$35,053,403$38,167,928▲ $3,114,525

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,229,325$6,172,561$24,401,886
Other Land Buildings$3,049,321$2,394,333$5,443,654
Equipment$2,175,407$2,365,914$4,541,321
Leasehold Improvements$1,513,017$234,640$1,747,657
Land$176,850-$176,850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$3,305,716$569,018▲ $123,531-$3,998,265
2012$3,247,520$32,445▲ $130,293-$3,305,716
2011$3,220,368$30,651▲ $5,030-$3,247,520
2010$2,469,091$587,611▲ $239,941-$3,220,368
2009$1,610,050$693,315▲ $196,539-$2,469,091
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dean CollinsPresidentFT$137,311$53,696$191,007
Stephen WeaverFacultyFT$108,545$19,941$128,486
Wilbert HarrisonChief Academic OfficerFT$103,574$15,618$119,192
Emma MorrisVP Educational InitiativesFT$105,186$10,200$115,386
Jose DieudonneChief Information OfficerFT$104,700$300$105,000
Joseph BotanaVP Business & Finance - Part YearFT$68,000-$68,000

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Crest ClubStudent Housing-$904,369
Kimble's Food by DesignFood Service-$893,715
The DeMoss GroupPublic Relations-$472,262
Church of HighlandsInstruction Space-$379,589
Groome TransportationStudent Transportation-$352,114
Revenue and Support

Revenue Composition

Contributions and Grants
$6,389,860
Program Service Revenue
$20,088,853
Investment Income
$149,455
Other Revenue
$42,867
All Other Contributions
$4,798,032
Change in Net Assets
$-637,822

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$394,981Appraisal
Securities Publicly Traded2$24,816Stock market value
Total Noncash Contributions3$419,797-

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,773,104
Revenue Not Reported on Financial Statements
$5,897,931
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$5,897,931
Total Revenue per Audited Statements
$20,773,104
Total Revenue per Form 990
$26,671,035
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,848,864
Salaries, Compensation, and Employee Benefits$9,555,687
Grants and Similar Amounts Paid$5,897,931
Total Fundraising Expense$1,136,979
Professional Fundraising Fees$6,375

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,962,376$1,238,935$542,034$7,743,345
Grants to Domestic Individuals$5,897,931--$5,897,931
Occupancy$3,205,952$105,550$61,719$3,373,221
Depreciation Depletion$1,567,873$184,456$92,228$1,844,557
Fees for Services Other$1,155,288$216,617$72,206$1,444,111
Other Employee Benefits$737,063$141,743$66,147$944,953
Office Expenses$432,912$33,783$75,001$541,696
Other Expenses$508,441$12,944$6,472$527,857
Payroll Taxes$359,565$69,147$32,269$460,981
Travel$427,495$5,658$10,782$443,935
Advertising$315,900$59,231$19,744$394,875
Current Officers, Directors, Trustees, and Key Employees$93,155$116,444$23,289$232,888
Pension Plan Contributions$135,346$26,028$12,146$173,520
All Other Expenses-$124,905-$124,905
Fees for Services Accounting-$89,612-$89,612
Interest$57,841$6,805$3,402$68,048
Fees for Services Management-$53,325-$53,325
Fees for Services Legal-$23,786-$23,786
Fees for Services Professional Fundraising--$6,375$6,375
Fees for Service Investment Mgmnt Fees$2,153$404$135$2,692
Total Functional Expenses$23,077,404$3,094,474$1,136,979$27,308,857

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$27,308,857
Expenses per Audited Statements$21,410,926
Total Expenses per Audited Statements$21,410,926
Expenses Not Reported on Financial Statements$5,897,931
Other Expense Adjustments$5,897,931
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,375
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital lease obligation$755,375
Asset remediation obligation$133,668
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
No
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 B, line 11

The Form 990 was prepared by an independent CPA Firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then forwarded to the board of directors prior to filing.

Form 990, Part VI, Section B, line 12C

The conflict of interest policy is regularly discussed by the Audit Committee with evidence of compliance recorded in the Board meeting minutes. If a conflict were to arise, the party with the conflict would abstain from voting on matters regarding the conflict.

Form 990, Part VI, Section B, line 15A

Form 990, Part VI, Section B, Line 15a: The President's compensation is reviewed by the Finance Committee of the Board of Trustees. Comparative data from similar colleges and universities is obtained annually to assist in determining compensation levels. This process is documented in the board minutes upon compensation approval. Form 990, Part VI, Section B, Line 15b: While no formal comparative data is used, from professional knowledge, management is aware salaries for officers and key employees are lower compared to similar executives in higher education. Top management and key employees' compensation is determined by the Finance Committee of the Board of Trustees. This process is documented in the board minutes upon compensation approval.

Form 990, Part VI, Section C, line 19

Point University makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

EIN
58-6044761
Phone
7063851017

Signing Officer

Name
Dean Collins
Title
VP of Finance
Phone
4047618861
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dean Collins
Formed
1928
Legal Domicile
Ga
Voting Board Members
20
Independent Board Members
20
Employees
595
Volunteers
20

Preparer

Preparer
David C Moja
Phone
6785185301
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.

Form 990, Part IX, line 11A

The amount reported on this line represents fees paid to an outside firm for CFO services for a portion of the tax year.

Financial Statement Notes

Part V, Line 4:

The funds are invested for the purpose of granting annual academic scholarships to students of Point University in perpetuity and in accordance with donor stipulations.

Part X, Line 2:

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2014 and 2013, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The University files information tax returns in the U.S. and various states. The University is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009.

Part XI, Line 4B - Other Adjustments:

Financial aid netted against revenue on financial statements 5,897,931.

Part XII, Line 4B - Other Adjustments:

Financial aid netted against revenue on financial statements 5,897,931.

Raw XML AppendixShowing 400 of 747 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/Desc0The University offers degrees in biblical and theological studies, arts and sciences, and various professional studies. In fall 2012, the University relocated its traditional, residential campus to West Point, Georgia. The historic campus in East Point, Georgia, will continue to operate as a site for Access, the adult degree program. The University educates over 1,400 students with satellite locations in Peachtree City and Savannah, Georgia, and in Birmingham, Alabama.
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2053416
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2219941
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2310200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt24300
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2515618
IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Olsen
IRS990/Form990PartVIISectionAGrp/PersonNm1Cam Huxford
IRS990/Form990PartVIISectionAGrp/PersonNm2Larry Vierling
IRS990/Form990PartVIISectionAGrp/PersonNm3Tony Collins
IRS990/Form990PartVIISectionAGrp/PersonNm4Alan Stith
IRS990/Form990PartVIISectionAGrp/PersonNm5Art Dana
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Billye Joyce Fine
IRS990/Form990PartVIISectionAGrp/PersonNm7Bob Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm8Dale Bouchillon
IRS990/Form990PartVIISectionAGrp/PersonNm9David Deeter
IRS990/Form990PartVIISectionAGrp/PersonNm10Gerald Andrews
IRS990/Form990PartVIISectionAGrp/PersonNm11J Ross Green
IRS990/Form990PartVIISectionAGrp/PersonNm12Dr Jim Sloderbeck
IRS990/Form990PartVIISectionAGrp/PersonNm13Larry Bradberry
IRS990/Form990PartVIISectionAGrp/PersonNm14Marvin Bussey
IRS990/Form990PartVIISectionAGrp/PersonNm15Mike Waers
IRS990/Form990PartVIISectionAGrp/PersonNm16Paul Leslie
IRS990/Form990PartVIISectionAGrp/PersonNm17Dr Ralph Swearngin
IRS990/Form990PartVIISectionAGrp/PersonNm18Rob Raynor
IRS990/Form990PartVIISectionAGrp/PersonNm19Robert Lamb
IRS990/Form990PartVIISectionAGrp/PersonNm20Dean Collins
IRS990/Form990PartVIISectionAGrp/PersonNm21Joseph Botana
IRS990/Form990PartVIISectionAGrp/PersonNm22Stephen Weaver
IRS990/Form990PartVIISectionAGrp/PersonNm23Emma Morris
IRS990/Form990PartVIISectionAGrp/PersonNm24Jose Dieudonne
IRS990/Form990PartVIISectionAGrp/PersonNm25Wilbert Harrison
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20137311
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2168000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22108545
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23105186
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24104700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25103574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20President
IRS990/Form990PartVIISectionAGrp/TitleTxt21VP Business & Finance - Part Year
IRS990/Form990PartVIISectionAGrp/TitleTxt22Faculty
IRS990/Form990PartVIISectionAGrp/TitleTxt23VP Educational Initiatives
IRS990/Form990PartVIISectionAGrp/TitleTxt24Chief Information Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt25Chief Academic Officer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01928
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01785
IRS990/GainOrLossGrp/SecuritiesAmt018475
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt01591828
IRS990/GrantAmt05897931
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05897931
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05897931
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt011155
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt024816
IRS990/GrossReceiptsAmt026686746
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/FundraisingAmt03402
IRS990/InterestGrp/ManagementAndGeneralAmt06805
IRS990/InterestGrp/ProgramServicesAmt057841
IRS990/InterestGrp/TotalAmt068048
IRS990/InventoriesForSaleOrUseGrp/EOYAmt013887
IRS990/InvestmentIncomeGrp/ExclusionAmt0129195
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0129195
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0282361
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01482
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt011167448
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025699785
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025143920
IRS990/LandBldgEquipCostOrOtherBssAmt036311368
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt09370
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06341
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The mission of Point University is to educate students for Christ-centered service and leadership throughout the world.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010057916
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt015285514
IRS990/NetAssetsOrFundBalancesBOYAmt020554709
IRS990/NetAssetsOrFundBalancesEOYAmt019916887
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt020260
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt020260
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0419797
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt061719
IRS990/OccupancyGrp/ManagementAndGeneralAmt0105550
IRS990/OccupancyGrp/ProgramServicesAmt03205952
IRS990/OccupancyGrp/TotalAmt03373221
IRS990/OfficeExpensesGrp/FundraisingAmt075001
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033783
IRS990/OfficeExpensesGrp/ProgramServicesAmt0432912
IRS990/OfficeExpensesGrp/TotalAmt0541696
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0188326
IRS990/OtherAssetsTotalGrp/EOYAmt0205964

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.1$23.7$18.4$43.3$43.6$0.32
2023Summary only. Only limited summary data is available for this year.$49.0$30.3$18.7$37.0$40.1$3.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.2$23.3$21.8$32.0$32.1$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.1$22.2$21.9$32.4$31.1$1.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.7$24.1$20.6$34.3$33.1$1.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.7$24.3$19.4$33.7$34.4$0.71
2018Summary only. Only limited summary data is available for this year.$42.8$23.0$19.9$39.3$37.8$1.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.2$17.0$19.2$39.3$39.1$0.26
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.3$17.4$18.9$30.5$32.1$1.64
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.5$15.9$20.6$29.6$29.0$0.67
2014Detailed filing. Detailed filing data is available for this year.$38.2$18.3$19.9$26.7$27.3$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.1$14.5$20.6$26.1
2012Summary only. Only limited summary data is available for this year.$27.2$9.98$17.2$23.8$18.9$4.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$4.33$12.6$15.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$2.91$10.6$12.2