Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
EIN 62-0497613 • 501(c)3 • Memphis, TN
Profile
The college provides students with the training and skills necessary to become successful in business and industry. It is the goal of the college to provide students with a working knowledge of the skills needed to enter employment in the program area of their choice.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Down$9,636,602
Down $577,993 (-5.7%) from 2023
Liabilities
Up$1,586,318
Up $354,982 (+29%) from 2023
Net Assets
Down$8,050,284
Down $932,975 (-10%) from 2023
Revenue
Up$5,503,878
Up $978,877 (+22%) from 2023
Expenses
Up$7,045,360
Up $907,702 (+15%) from 2023
Net Income
Up-$1,541,482
Up $71,175 (+4.4%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The college provides students with the training and skills necessary to become successful in business and industry. It is the goal of the college to provide students with a working knowledge of the skills needed to enter employment in the program area of their choice.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,823,336 | $6,284,152 | ▼ $539,184 |
| Land, Buildings, and Equipment, Net | $2,561,491 | $2,298,726 | ▼ $262,765 |
| Cash and Non-Interest-Bearing Accounts | $-38,096 | $809,467 | ▲ $847,563 |
| Other Notes and Loans Receivable, Net | $287,552 | $0 | ▼ $287,552 |
| Accounts Receivable | $379,207 | $111,416 | ▼ $267,791 |
| Pledges and Grants Receivable | $201,005 | $68,266 | ▼ $132,739 |
| Investments Program Related | $100 | $64,575 | ▲ $64,475 |
| Total Assets | $10,214,595 | $9,636,602 | ▼ $577,993 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $978,715 | $1,403,715 | ▲ $425,000 |
| Accounts Payable and Accrued Expenses | $232,993 | $147,130 | ▼ $85,863 |
| Deferred Revenue | $19,628 | $35,473 | ▲ $15,845 |
| Total Liabilities | $1,231,336 | $1,586,318 | ▲ $354,982 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $7,662,368 | $6,360,779 | ▼ $1,301,589 |
| Net Assets Without Donor Restrictions | $1,320,891 | $1,689,505 | ▲ $368,614 |
| Total Net Assets Fund Balance | $8,983,259 | $8,050,284 | ▼ $932,975 |
| Total Liabilities and Net Assets / Fund Balance | $10,214,595 | $9,636,602 | ▼ $577,993 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $780,606 | $2,875,525 | $3,656,131 |
| Buildings | $1,427,673 | $1,995,721 | $3,423,394 |
| Land | $90,447 | - | $90,447 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $6,823,336 | - | ▲ $1,038,817 | $1,578,000 | $6,284,153 |
| 2022 | $6,896,341 | - | ▲ $490,994 | $564,000 | $6,823,336 |
| 2021 | $8,579,492 | - | ▼ $1,119,150 | $564,000 | $6,896,341 |
| 2020 | $7,762,055 | - | ▲ $1,381,437 | $564,000 | $8,579,492 |
| 2019 | $7,380,272 | - | ▲ $945,783 | $564,000 | $7,762,055 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Stanley E Redmond | President | FT | $217,064 | $217,064 |
| Jerry Johnson | Chief Financial Officer | FT | $156,887 | $156,887 |
| Karen Treas | Chief Admistrative Officer | FT | $136,760 | $136,760 |
| Name | Title |
|---|---|
| Ben Wingfield | Chairman |
| Belinda Anderson | Trustee |
| Ben Keras | Trustee |
| Bena Cates | Trustee |
| Chris Ewing | Trustee |
| Dede Malmo | Trustee |
| Farrar Vaughn | Trustee |
| James Kirkwood | Trustee |
| Jimmie Harwood | Trustee |
| Mario Ray | Trustee |
| Rusty Linkous | Trustee |
| S Clay Smythe | Trustee |
| Tim May | Trustee |
| Tom Wack | Trustee |
| Will Graham | Trustee |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Archer Malmo | Advertising | 65 UNION AVE SUITE 500, Memphis, TN 38103 | $210,097 |
| Quality And Assurance Of Tennessee | Quality Assurance Provider | 7810 CAPITAL PEAK LANE W SUITE 202, Memphis, TN 38125 | $117,810 |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Cars and Other Vehicles | 1 | $58,240 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $29,338 | Fair Market Value (FMV) |
| Total Noncash Contributions | 2 | $87,578 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,416,752 |
| Other Expenses | $2,879,055 |
| Grants and Similar Amounts Paid | $749,553 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,525,928 | - | - | $2,525,928 |
| Grants to Domestic Individuals | $749,553 | - | - | $749,553 |
| Current Officers, Directors, Trustees, and Key Employees | $301,154 | $209,557 | - | $510,711 |
| Insurance | $433,215 | $57,851 | - | $491,066 |
| Depreciation Depletion | $297,791 | $52,552 | - | $350,343 |
| Fees for Services Other | $303,330 | $33,635 | - | $336,965 |
| Occupancy | $250,880 | $70,336 | - | $321,216 |
| Payroll Taxes | $215,703 | $13,814 | - | $229,517 |
| Pension Plan Contributions | $140,055 | $10,541 | - | $150,596 |
| Office Expenses | $60,070 | $21,710 | - | $81,780 |
| Interest | $73,460 | - | - | $73,460 |
| Advertising | $60,815 | $8,293 | - | $69,108 |
| All Other Expenses | $36,240 | $2,882 | - | $39,122 |
| Fees for Service Investment Mgmnt Fees | - | $36,860 | - | $36,860 |
| Travel | $30,088 | $4,103 | - | $34,191 |
| Information Technology | - | $25,398 | - | $25,398 |
| Other Expenses | $24,319 | $13,595 | - | $24,319 |
| Total Functional Expenses | $6,035,938 | $1,009,422 | $0 | $7,045,360 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $7,045,360 |
| Total Expenses per Audited Statements | $6,276,079 |
| Expenses per Audited Statements | $6,255,947 |
| Expenses Not Reported on Financial Statements | $789,413 |
| Other Expense Adjustments | $752,553 |
| Expenses Not Reported on Form 990 | $20,132 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The president reviews and signs the form 990 before it is filed.”
“Annually, all board members evaluate any potential conflict of interest.”
“The school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The mission of william r. Moore college of technology is to provide students with the training and skills necessary to become successful in business and industry. It is the goal of the college to provide students with a working knowledge of the skills needed to enter employment in the program area of their choice.”
“Moore tech is a private, non-profit, post-secondary college. The objective is to teach students how to earn a living by providing the knowledge and skills necessary to succeed in a specific technical vocation. In all philosophies, concepts, and functions, moore tech reflects the worth of the individual, while serving the needs of both the individual and the industry. The college is dedicated to providing quality programs of instruction which not only recognize the importance of technical knowledge and the development of skills, but also the need to develop quality work habits and attitudes. The curriculum is occupationally oriented and is based on one-and-two-year programs of study above the high school level. The paralleling of these programs with the needs of industry has gained moore tech the reputation in industrial circles of being one of the finest technical vocational institutions in the south. We recognize the fundamental need to develop the skills and knowledge of students to fulfill the critical manpower needs of industry. The college provides intensive and practical courses designed to enable graduates to become employable upon graduation. We serve the needs of individuals who possess the desire to learn and the ability and drive to successfully complete the prescribed program.”
“The school has a committee that assumes responsibility for oversight of the audit of its financial statements and the selection of an independent accountant.”
“The organization's endowment consists of donor-restricted endowment funds that can be used for a variety of purposes including funding the general operations of the organization. These amounts are distributed monthly based upon a budget approved by the board of trustees.”
“In accordance with u.s. Gaap, if applicable, the organization recognizes interest expense and penalties related to uncertain tax positions as interest expense and penalties in operating expenses. No amounts have been recognized in operating expenses for the year ended august 31, 2024. The organization is subject to routine audits by taxing authorities; however, there are currently no audits for any tax periods in progress.”
“Revenue reported by smith & hall manufacturing (ein 83-3253053) 57,136.”
“Rent from smith & hall manufacturing (ein 83-3253053) 3,000. Student financial aid netted with tuition revenue 749,553.”
“Expenses reported by smith & hall manufacturing (ein 83-3253053) 20,132.”
“Student financial aid netted with tuition revenue 749,553. Rent from smith & hall manufacturing (ein 83-3253053) 3,000.”
“On january 25, 2019, the college formed a wholly-owned subsidiary, smith & hall manufacturing, inc.(the "corporation"). The corporation is classified as a corporation for federal income tax purposes and has a governing body, separate from that of the college. The purpose of the corporation is to provide training opportunities for the college's students by offering internships to students while working on real world projects for companies who have contracted with the corporation for services. The activities of the corporation have been included in the organization's consolidated financial statements. The summarized activities of the corporation, which are included in other revenue, auxiliary enterprises, and bad debt expense, in the consolidated statement of activities, are as follows: sales $57,136 expenses $20,132 net income $37,004 the corporation has total assets of $54,184 and liabilities of $3,672 as of august 31, 2024.”
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 | 232993 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 147130 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 379207 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 111416 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 8293 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 60815 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 69108 |
| IRS990/AllOtherContributionsAmt | 0 | 1367836 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2882 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 36240 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 39122 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JERRY JOHNSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9013311880 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1200 POPLAR AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38104 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -38096 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 809467 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 209557 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 301154 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 510711 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 210097 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 117810 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 65 UNION AVE SUITE 500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 7810 CAPITAL PEAK LANE W SUITE 202 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | MEMPHIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | TN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 38103 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 38125 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ARCHER MALMO |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | QUALITY AND ASSURANCE OF TENNESSEE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADVERTISING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | QUALITY ASSURANCE PROVIDER |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1647321 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 749553 |
| IRS990/CYInvestmentIncomeAmt | 0 | 468233 |
| IRS990/CYOtherExpensesAmt | 0 | 2879055 |
| IRS990/CYOtherRevenueAmt | 0 | 239074 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3149250 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1541482 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3416752 |
| IRS990/CYTotalExpensesAmt | 0 | 7045360 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5503878 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 19628 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 35473 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 52552 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 297791 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 350343 |
| IRS990/Desc | 0 | SEE SCHEDULE O |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7662368 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6360779 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 59 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6035938 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 33635 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 303330 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 336965 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 36860 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 36860 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 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/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BEN WINGFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BELINDA ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BENA CATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRIS EWING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WILL GRAHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JIMMIE HARWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BEN KERAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES KIRKWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RUSTY LINKOUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DEDE MALMO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TIM MAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARIO RAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | S CLAY SMYTHE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | FARRAR VAUGHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | TOM WACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | STANLEY E REDMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JERRY JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | KAREN TREAS |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 217064 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 156887 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 136760 |
| 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/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | CHIEF ADMISTRATIVE OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1910 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 277057 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GovernmentGrantsAmt | 0 | 279485 |
| IRS990/GrantAmt | 0 | 749553 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 749553 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 749553 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1578000 |
| IRS990/GrossReceiptsAmt | 0 | 6804821 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 25398 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 25398 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 57851 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 433215 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 491066 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 73460 |
| IRS990/InterestGrp/TotalAmt | 0 | 73460 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 191176 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 191176 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 100 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 64575 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6823336 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6284152 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4871246 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2561491 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2298726 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7169972 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1300943 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| 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 | THE COLLEGE PROVIDES STUDENTS WITH THE TRAINING AND SKILLS NECESSARY TO BECOME SUCCESSFUL IN BUSINESS AND INDUSTRY. IT IS THE GOAL OF THE COLLEGE TO PROVIDE STUDENTS WITH A WORKING KNOWLEDGE OF THE SKILLS NEEDED TO ENTER EMPLOYMENT IN THE PROGRAM AREA OF THEIR CHOICE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 978715 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1403715 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8983259 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8050284 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 277057 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 277057 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3000 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3000 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 608507 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1320891 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1689505 |
| IRS990/NoncashContributionsAmt | 0 | 87578 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 70336 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 250880 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 321216 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21710 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 60070 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 81780 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 1 | DEPARTMENT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 448295 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 13595 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 433637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 99700 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24319 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 448295 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 433637 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 113295 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24319 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 236074 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 236074 |
| IRS990/OtherRevenueTotalAmt | 0 | 236074 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2525928 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2525928 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 287552 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13814 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 215703 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 229517 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10541 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 140055 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 150596 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 201005 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 68266 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | STANLEY E REDMOND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION & FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3149250 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3149250 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1402480 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 542463 |
| IRS990/PYInvestmentIncomeAmt | 0 | 578463 |
| IRS990/PYOtherExpensesAmt | 0 | 2529537 |
| IRS990/PYOtherRevenueAmt | 0 | 72512 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2471546 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1612657 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3065658 |
| IRS990/PYTotalExpensesAmt | 0 | 6137658 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4525001 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1541482 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3388324 |
| 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 | 1427673 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1995721 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3423394 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6823336 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 6284153 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1038817 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 1578000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6896341 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6823336 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 490994 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 564000 |
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