Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Refreshing map…
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% 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
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$4,681,590
Down $147,980 (-3.1%) from 2014
Net Assets
Down$2,719,078
Down $69,452 (-2.5%) from 2014
Liabilities
Down$1,962,512
Down $78,528 (-3.8%) from 2014
Revenue
Down$50,246
Down $23,950 (-32%) from 2014
Expenses
Up$117,900
Up $46,540 (+65%) from 2014
Net Income
Down-$67,654
Down $70,490 (-2486%) from 2014
Promote/support christian education with work study/agricultural emphasis.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,519,717 | $4,399,384 | ▼ $120,333 |
| Savings and Temporary Cash Investments | $178,059 | $214,970 | ▲ $36,911 |
| Other Notes and Loans Receivable, Net | $93,994 | $37,516 | ▼ $56,478 |
| Investments in Publicly Traded Securities | $35,998 | $27,808 | ▼ $8,190 |
| Loans From Officers Directors | $16,000 | $16,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $1,802 | $1,912 | ▲ $110 |
| Total Assets | $4,829,570 | $4,681,590 | ▼ $147,980 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,883,964 | $1,798,086 | ▼ $85,878 |
| Unsecured Notes Loans Payable | $78,965 | $71,231 | ▼ $7,734 |
| Accounts Payable and Accrued Expenses | $46,261 | $61,345 | ▲ $15,084 |
| Other Liabilities | $15,850 | $15,850 | → $0 |
| Total Liabilities | $2,041,040 | $1,962,512 | ▼ $78,528 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,788,530 | $2,719,078 | ▼ $69,452 |
| Total Net Assets Fund Balance | $2,788,530 | $2,719,078 | ▼ $69,452 |
| Total Liabilities and Net Assets / Fund Balance | $4,829,570 | $4,681,590 | ▼ $147,980 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,872,597 | $970,087 | - |
| Other Land Buildings | $124,171 | - | - |
| Land | $1,401,820 | - | - |
| Equipment | $796 | $156,375 | - |
| Name | Title |
|---|---|
| Steve Dickman | President |
| Albert Dittes | Board Member |
| Ann Goodge | Board Member |
| Charlene Rodman | Board Member |
| Craig Harding | Board Member |
| Robert D Zollinger | Board Member |
| Wanda Sarr | Board Member |
| Ron Oxentenko | Secretary |
| Herbert Coolidge | Treasurer |
| Chester Clark | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $60,145 |
| Grants and Similar Amounts Paid | $57,755 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $57,755 | - | - | $57,755 |
| Depreciation Depletion | - | $18,877 | - | $18,877 |
| Fees for Services Accounting | - | $8,749 | - | $8,749 |
| Interest | - | $6,000 | - | $6,000 |
| Office Expenses | - | $1,620 | - | $1,620 |
| Insurance | $1,221 | - | - | $1,221 |
| Fees for Services Legal | - | $1,120 | - | $1,120 |
| Other Expenses | $1,575 | $168 | - | $168 |
| Total Functional Expenses | $60,551 | $57,349 | $0 | $117,900 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Miracle Meadows School | Salem, WV | 3 | Pay Down Debt | $57,755 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $16,000 | $16,000 | → $0 |
| Liability | Amount |
|---|---|
| Deposits | $15,850 |
“Officer's review 990 prior to signing and mailing in to irs.”
“Financial statements and form 990 are available to the public upon request. They are kept at both the cpa's office as well as the organization's office and are distributed to board members as well as the public when requested.”
“Unrealized gains/loss -1,798 total -1,798”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 46261 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 61345 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID RUHLING CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4238928380 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6131 SHALLOWFORD RD 101 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37421 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 57755 |
| IRS990/CYInvestmentIncomeAmt | 0 | 41864 |
| IRS990/CYOtherExpensesAmt | 0 | 60145 |
| IRS990/CYOtherRevenueAmt | 0 | 8382 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -67654 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 117900 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 50246 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 18877 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18877 |
| IRS990/Desc | 0 | SECONDARY EDUCATION--US-FUNDED VARIOUS CAPITAL PROJECTS, DEBT REDUCTION, OPERATING NEEDS, AND OTHER ASSISTANCE TO PROMOTE/SUPPORT CHRISTIAN EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 60551 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8749 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8749 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1120 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1120 |
| 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/AverageHoursPerWeekRt | 0 | 5.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | ROBERT D ZOLLINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HERBERT COOLIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVE DICKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANN GOODGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHESTER CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RON OXENTENKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ALBERT DITTES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHARLENE RODMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WANDA SARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CRAIG HARDING |
| 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/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/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1924 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 37585 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 876 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 57755 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 57755 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 57755 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 77330 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 8202 |
| IRS990/GrossReceiptsAmt | 0 | 333966 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 245031 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1221 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1221 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 6000 |
| IRS990/InterestGrp/TotalAmt | 0 | 6000 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3403 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3403 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 35998 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 27808 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1126462 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4519717 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4399384 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5525846 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 39745 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 7326 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 236649 |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 16000 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 16000 |
| 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 | PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1883964 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1798086 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2788530 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2719078 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 38461 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 38461 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8382 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 8382 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1620 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1620 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1798 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19675 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 820 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 320 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 168 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1575 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 21250 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 820 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 320 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 168 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15850 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15850 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 93994 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 37516 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1802 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1912 |
| IRS990/PrincipalOfficerNm | 0 | HERBERT COOLIDGE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1500 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2586 |
| IRS990/PYInvestmentIncomeAmt | 0 | 80963 |
| IRS990/PYOtherExpensesAmt | 0 | 68774 |
| IRS990/PYOtherRevenueAmt | 0 | -8267 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2836 |
| IRS990/PYTotalExpensesAmt | 0 | 71360 |
| IRS990/PYTotalRevenueAmt | 0 | 74196 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -67654 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 8382 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 178059 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 214970 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE RELATIONSHIP IS ONE THAT IS HISTORIC AND CONTINUING. THIS ENTITY OWNS TITLE TO SEVERAL PIECES OF PROPERTY THAT HAVE SECONDARY EDUCATION CAMPUSES OPERATED BY SEPARATE NON-PROFIT ORGANIZATIONS. MANY OF THE BOARD MEMBERS OF THIS ORGANIZATION ARE ON THE BOARD OF THE SEPARATE ORGANIZATIONS AND HAVE INFLUENCE OVER THEM BY VIRTUE OF OWNING THE LAND AND BEING ON THEIR BOARD. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 1 |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 550687742 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 57755 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | MIRACLE MEADOWS SCHOOL |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 57755 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2872597 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 970087 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3842684 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 796 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 156375 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 157171 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1401820 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 1401820 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 124171 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 124171 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15850 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4399384 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 15850 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 57755 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | PAY DOWN DEBT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | MIRACLE MEADOWS SCHOOL |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 550687742 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 99 MIRACLE MEADOWS DRIVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | SALEM |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 26426 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 16000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 10000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | ROBERT ZOLLINGER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | BOARD MEMBER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 16000 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OFFICER'S REVIEW 990 PRIOR TO SIGNING AND MAILING IN TO IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE KEPT AT BOTH THE CPA'S OFFICE AS WELL AS THE ORGANIZATION'S OFFICE AND ARE DISTRIBUTED TO BOARD MEMBERS AS WELL AS THE PUBLIC WHEN REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNREALIZED GAINS/LOSS -1,798 TOTAL -1,798 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4829570 |
| IRS990/TotalAssetsEOYAmt | 0 | 4681590 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4829570 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4681590 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 57349 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 60551 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 117900 |
| IRS990/TotalGrossUBIAmt | 0 | 8382 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2041040 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1962512 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2041040 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1962512 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2788530 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2719078 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 60551 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 41864 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 50246 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 8382 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4829570 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4681590 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 2788530 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 2719078 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 78965 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 71231 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HERBERT COOLIDGE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4236434080 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-10-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LAYMAN FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAYM |
| ReturnHeader/Filer/EIN | 0 | 620535344 |
| ReturnHeader/Filer/PhoneNum | 0 | 4236434080 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6131 SHALLOWFORD ROAD SUITE 101 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHATTANOOGA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37421 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 621578786 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RUHLING & ASSOCIATES CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6131 SHALLOWFORD ROAD SUITE 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHATTANOOGA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37421 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4238928380 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-11-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID L RUHLING CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2016-11-01T07:22:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.