Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Refreshing map…
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% 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
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Assets
Up$4,349,533
Up $22,040 (+0.5%) from 2017
Net Assets
Down$2,520,017
Down $110,362 (-4.2%) from 2017
Liabilities
Up$1,829,516
Up $132,402 (+7.8%) from 2017
Revenue
Up$23,546
Up $18,487 (+365%) from 2017
Expenses
Up$132,380
Up $82,487 (+165%) from 2017
Net Income
Down-$108,834
Down $64,000 (-143%) from 2017
Promote/support christian education with work study/agricultural emphasis.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,197,139 | $4,265,871 | ▲ $68,732 |
| Savings and Temporary Cash Investments | $104,509 | $59,394 | ▼ $45,115 |
| Investments in Publicly Traded Securities | $23,757 | $22,944 | ▼ $813 |
| Loans From Officers Directors | $10,000 | $10,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $2,088 | $1,324 | ▼ $764 |
| Total Assets | $4,327,493 | $4,349,533 | ▲ $22,040 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,615,420 | $1,546,409 | ▼ $69,011 |
| Unsecured Notes Loans Payable | $16,962 | $200,965 | ▲ $184,003 |
| Accounts Payable and Accrued Expenses | $38,882 | $56,292 | ▲ $17,410 |
| Other Liabilities | $15,850 | $15,850 | → $0 |
| Total Liabilities | $1,697,114 | $1,829,516 | ▲ $132,402 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,630,379 | $2,520,017 | ▼ $110,362 |
| Total Net Assets Fund Balance | $2,630,379 | $2,520,017 | ▼ $110,362 |
| Total Liabilities and Net Assets / Fund Balance | $4,327,493 | $4,349,533 | ▲ $22,040 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,730,714 | $1,355,903 | - |
| Other Land Buildings | $124,171 | - | - |
| Land | $1,402,936 | - | - |
| Equipment | $8,050 | $137,804 | - |
| Name | Title |
|---|---|
| Steve Dickman | President |
| Albert Dittes | Board Member |
| Charlene Rodman | Board Member |
| Frank Fournier | Board Member |
| Herbert Coolidge | Board Member |
| Robert D Zollinger | Board Member |
| Wanda Sarr | Board Member |
| Ron Oxentenko | Secretary/tr |
| Chester Clark | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $129,380 |
| Grants and Similar Amounts Paid | $3,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | - | $84,027 | - | $84,027 |
| Interest | - | $8,718 | - | $8,718 |
| Fees for Services Accounting | - | $8,408 | - | $8,408 |
| Depreciation Depletion | $7,750 | - | - | $7,750 |
| Grants to Domestic Orgs | $3,000 | - | - | $3,000 |
| Insurance | $1,224 | $100 | - | $1,324 |
| Office Expenses | - | $1,280 | - | $1,280 |
| Other Expenses | $1,652 | $791 | - | $791 |
| Total Functional Expenses | $13,626 | $118,754 | $0 | $132,380 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $10,000 | $10,000 | → $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 -1,528”
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 | 38882 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 56292 |
| 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 | 3000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 965 |
| IRS990/CYOtherExpensesAmt | 0 | 129380 |
| IRS990/CYOtherRevenueAmt | 0 | 22581 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -108834 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 132380 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23546 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 7750 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7750 |
| 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 | 13626 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8408 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8408 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 84027 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 84027 |
| 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/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/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/PersonNm | 0 | STEVE DICKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHESTER CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RON OXENTENKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT D ZOLLINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HERBERT COOLIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALBERT DITTES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHARLENE RODMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | WANDA SARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | FRANK FOURNIER |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | 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/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 3000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 3000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 3000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 266353 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 262388 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 100 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1224 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1324 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 8718 |
| IRS990/InterestGrp/TotalAmt | 0 | 8718 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 965 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 965 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 23757 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 22944 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1493707 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4197139 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4265871 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5759578 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 242807 |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 10000 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 10000 |
| 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 | 1615420 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1546409 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2630379 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2520017 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 19581 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 19581 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1280 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1280 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1528 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14195 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1235 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 791 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1652 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15847 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1235 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 791 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15850 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15850 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3000 |
| IRS990/OtherRevenueTotalAmt | 0 | 3000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2088 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1324 |
| IRS990/PrincipalOfficerNm | 0 | RON OXENTENKO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 673 |
| IRS990/PYOtherExpensesAmt | 0 | 49893 |
| IRS990/PYOtherRevenueAmt | 0 | 4386 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -44834 |
| IRS990/PYTotalExpensesAmt | 0 | 49893 |
| IRS990/PYTotalRevenueAmt | 0 | 5059 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -108834 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 19581 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 104509 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 59394 |
| 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 | 3 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 3 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 561432644 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 412115114 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 2 | 626047435 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 2 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 2 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 2 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 2 | 3000 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | FLETCHER ACADEMY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | EA SUTHERLAND EDUCATIONAL ASSOCIATION |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 2 | LAURELBROOK SANITARIUM & SCHOOL |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 3000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2730714 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1355903 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 4086617 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8050 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 137804 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 145854 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1402936 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 1402936 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 124171 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 124171 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15850 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4265871 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 15850 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 10000 |
| 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 | 10000 |
| 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 -1,528 |
| 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/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4327493 |
| IRS990/TotalAssetsEOYAmt | 0 | 4349533 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4327493 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4349533 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 118754 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 13626 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 132380 |
| IRS990/TotalGrossUBIAmt | 0 | 19581 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1697114 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1829516 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1697114 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1829516 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2630379 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2520017 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 13626 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 965 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 23546 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 19581 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4327493 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4349533 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 2630379 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 2520017 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 16962 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 200965 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RON OXENTENKO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4236434080 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-06-20 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 0ED18EF8538BBE99782B500BE47E68043586616E |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 0ED18EF8538BBE99782B500BE47E68043586616E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 68.169.140.153 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-06-24 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 07:23:35 |
| 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 | 2019-06-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID L RUHLING CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2019-06-24T07:23:35-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.