John a Gupton College

EIN 62-0730291 • 501(c)3 • Nashville, TN

Profile

To provide a basic liberal arts education as well as a professional curriculum in funeral arts and sciences.

1616 Church StreetNashville, TN 37203

www.guptoncollege.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

-0.8%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

No value available

No filing with officer rows is available for this organization yet.

1.8%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

-12%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets13th percentile

Assets

$15,480,248

Up $271,075 (+1.8%) from 2023

Liabilities

Down

$84,199

Down $4,226 (-4.8%) from 2023

Net Assets

$15,396,049

Up $275,301 (+1.8%) from 2023

Operations

Liabilities / Revenue20th percentile Net Margin33rd percentile

Revenue

Down

$1,699,369

Down $225,468 (-12%) from 2023

Expenses

$1,712,376

Up $13,862 (+0.8%) from 2023

Net Income

Down

-$13,007

Down $239,330 (-106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$15,480,248

Liabilities$84,199

Net Assets$15,396,049

Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$1,699,369

Expenses$1,712,376

Net Income-$13,007

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $15,480,248
Liabilities: $84,199
Net assets: $15,396,049
Revenue: $1,699,369
Expenses: $1,712,376
Net income: -$13,007

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$15.5	$0.08	$15.4	$1.70	$1.71	$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$15.2	$0.09	$15.1	$1.92	$1.70	$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$14.8	$0.19	$14.7	$10.5	$1.54	$8.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$6.05	$0.25	$5.81	$2.12	$1.60	$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.41	$0.22	$5.19	$1.95	$1.43	$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.44	$0.81	$4.63	$1.76	$1.37	$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.09	$0.95	$4.14	$1.76	$1.41	$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.86	$1.01	$3.85	$1.34	$1.25	$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.80	$1.10	$3.70	$1.19	$1.32	$0.12
2015Detailed filing. Detailed filing data is available for this year.	$4.98	$1.18	$3.80	$1.27	$1.26	$0.01
2014Detailed filing. Detailed filing data is available for this year.	$5.02	$1.20	$3.82	$1.40	$1.22	$0.18
2013Detailed filing. Detailed filing data is available for this year.	$5.04	$1.41	$3.63	$1.34	$1.26	$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.88	$1.41	$3.47		$1.17
2011Summary only. Only limited summary data is available for this year.	$4.55	$1.48	$3.07	$1.48	$1.16	$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.27	$1.52	$2.76		$1.10

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 28, 2025
Return Version: 2024v5.1
Gross Receipts: $1,705,470

Mission and Program Overview

Mission

To provide a basic liberal arts education as well as a professional curriculum in funeral arts and sciences.

To provide a basic liberal arts education,a professional curriculum in funeral arts and sciences.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$2,036,070	$1,927,744	▼ $108,326
Cash and Non-Interest-Bearing Accounts	$1,319,596	$1,300,699	▼ $18,897
Savings and Temporary Cash Investments	$1,562,037	$762,809	▼ $799,228
Prepaid Expenses and Deferred Charges	$300,605	$344,422	▲ $43,817
Accounts Receivable	$69,744	$63,666	▼ $6,078
Total Assets	$15,209,173	$15,480,248	▲ $271,075
Other Assets Total	$9,921,121	$11,080,908	▲ $1,159,787
Liabilities
Deferred Revenue	$48,662	$44,634	▼ $4,028
Accounts Payable and Accrued Expenses	$39,763	$39,565	▼ $198
Total Liabilities	$88,425	$84,199	▼ $4,226
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$14,651,728	$14,966,813	▲ $315,085
Net Assets With Donor Restrictions	$469,020	$429,236	▼ $39,784
Total Net Assets Fund Balance	$15,120,748	$15,396,049	▲ $275,301
Total Liabilities and Net Assets / Fund Balance	$15,209,173	$15,480,248	▲ $271,075

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$834,065	$1,302,374	$2,136,439
Leasehold Improvements	$785,021	$733,027	$1,518,048
Land	$303,528	-	$303,528
Other Land Buildings	$3,011	$125,301	$128,312
Equipment	$2,119	$65,077	$67,196
Other Assets Org	$7,475,000	-	-

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2024	$2,634,830	-	▲ $294,221	$159,548	$2,769,503
2023	$2,539,810	-	▲ $254,568	$159,548	$2,634,830
2022	$844,371	$2,000,000	▼ $145,013	$159,548	$2,539,810
2021	$737,641	$8,450	▲ $98,280	-	$844,371
2020	$690,185	$10,577	▲ $36,879	-	$737,641

Compensation and Service Providers

Top Officer PayScore unavailable

Employees

Name	Title	Full / Part Time	Base	Other	Total
B Steven Spann	President	FT	$123,549	$17,374	$140,923

Board Members and Trustees

Name	Title
Eugene M Pike Jr	Chairman
Albert Atchley	Director
Bill Hudson	Director
Ellis C Galyon	Director
Hettie Stuart	Director
Jacky E Carver	Director
Jeff Duffer	Director
Jim Brewer	Director
John a Gupton Iii	Director
Malcolm H Butler	Director
Mathew Shannon	Director
Richard B Hightower	Director
Stan R Hatmaker	Director
Tanya Scales Haynes	Director

Revenue and Support

Revenue Composition

Contributions and Grants: $31,233
Program Service Revenue: $1,615,033
Investment Income: $51,855
Other Revenue: $1,248
All Other Contributions: $31,233
Change in Net Assets: $-13,007

Audited Revenue Reconciliation

Revenue per Audited Statements: $1,638,206
Revenue Not Reported on Financial Statements: $61,163
Revenue Not Reported on Form 990: $288,308
Other Revenue Adjustments: $61,163
Total Revenue per Audited Statements: $1,926,514
Total Revenue per Form 990: $1,699,369

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Salaries, Compensation, and Employee Benefits	$870,584
Other Expenses	$780,629
Grants and Similar Amounts Paid	$61,163
Total Fundraising Expense	$30,585
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$236,482	$412,351	-	$648,833
All Other Expenses	$99,340	$61,055	-	$160,395
Current Officers, Directors, Trustees, and Key Employees	$10,569	$130,354	-	$140,923
Depreciation Depletion	$56,673	$56,673	-	$113,346
Occupancy	$52,678	$52,678	-	$105,356
Insurance	$41,894	$41,894	-	$83,788
Grants to Domestic Individuals	$61,163	-	-	$61,163
Payroll Taxes	$17,418	$40,642	-	$58,060
Information Technology	$39,713	$1,098	-	$40,811
Fees for Services Other	-	$38,484	-	$38,484
Other Expenses	$30,678	$7,720	$30,585	$30,585
Office Expenses	$14,567	$7,625	-	$22,192
Conferences and Meetings	-	$19,391	-	$19,391
Advertising	-	$16,154	-	$16,154
Pension Plan Contributions	$4,203	$9,911	-	$14,114
Other Employee Benefits	$4,357	$4,297	-	$8,654
Travel	-	$1,598	-	$1,598
Fees for Services Legal	$315	$1,258	-	$1,573
Total Functional Expenses	$778,608	$903,183	$30,585	$1,712,376

Audited Expense Reconciliation

Line Item	Amount
Total Expenses per Form 990	$1,712,376
Expenses per Audited Statements	$1,651,213
Total Expenses per Audited Statements	$1,651,213
Expenses Not Reported on Financial Statements	$61,163
Other Expense Adjustments	$61,163
Expenses Not Reported on Form 990	$0

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Partnerships and Joint Ventures

Organization	Location	Activity	Income	Assets	Ownership	Managing Partner
Gupton Partners LLC	Franklin, TN	Real Estate	-	-	62%	No

Disregarded Entities

Entity	Location	Activity	Income	Assets	Controller
State Street Investments LLC	Nashville, TN	Real Estate	-	$7,475,000	John a Gupton College

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: Yes
Other officer compensation reviewed: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the president of the college nd the executive committee before it is signed and filed.”

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

“The bylaws of the college: section 5.15 states "no member of the board of directors may have an internal or external interest in the operation of the college." the board of directors continually monitor for any internal or external conflicts.”

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

“The board of directors approves the salary of president of the institution.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name: John a Gupton College
EIN: 62-0730291
Phone: 6153273927
Address: 1616 CHURCH STREET, NASHVILLE, TN 37203

Signing Officer

Name: B Steven Spann
Title: President
Phone: 6153273927
Signed: 2025-05-28
Discuss with paid preparer: Yes

Organization Details

Principal Officer: B Steven Spann
Formed: 1965
Legal Domicile: Tn
Voting Board Members: 14
Independent Board Members: 14
Employees: 0
Volunteers: 14

Preparer

Firm: Sikich LLC
Address: 1415 W DIEHL RD SUITE 400, NAPERVILLE, IL 60563-2349
Preparer: Heather Bonifas CPA
Phone: 6305668400

Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Accounting: program service expenses 0. Management and general expenses 38,484. Fundraising expenses 0. Total expenses 38,484.”

Form 990, Part IX, Line 24E

“Financial aid: program service expenses 25,469. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,469. Repairs & maintainance: program service expenses 4,854. Management and general expenses 19,418. Fundraising expenses 0. Total expenses 24,272. Accreditation: program service expenses 21,454. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,454. Graduation: program service expenses 17,566. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,566. Bank charges: program service expenses 0. Management and general expenses 16,783. Fundraising expenses 0. Total expenses 16,783. Janitorial: program service expenses 2,667. Management and general expenses 10,666. Fundraising expenses 0. Total expenses 13,333. General services: program service expenses 9,688. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,688. Student activities: program service expenses 8,592. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,592. Removals: program service expenses 5,245. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,245. Membership fees: program service expenses 0. Management and general expenses 4,039. Fundraising expenses 0. Total expenses 4,039. Payroll - service: program service expenses 0. Management and general expenses 3,824. Fundraising expenses 0. Total expenses 3,824. Vehicle: program service expenses 0. Management and general expenses 3,600. Fundraising expenses 0. Total expenses 3,600. Other: program service expenses 0. Management and general expenses 2,725. Fundraising expenses 0. Total expenses 2,725. Disposal services: program service expenses 2,378. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,378. Acquisitions: program service expenses 1,427. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,427.”

Financial Statement Notes

PART X, LINE 2:

“The organization qualifies for tax-exempt status under section 501(c)(3) of the internal revenue code (irc) as other than a private foundation. Accordingly, a provision for income taxes has not been made on the consolidated financial statements. State street investments llc and gupton partners llc are limited liability companies taxed as partnerships. As such income tax expense is not recorded. The net income for these entities flow through to their members and is taxed on their individual income tax returns. The organization, state street investments llc and gupton partners llc file their tax returns with the u.s. Federal and various state and local tax jurisdictions. The organization and these entities are no longer subject to examinations by major tax jurisdictions for years prior to 2021.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARSHIPS 61,163.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“SCHOLARSHIPS 61,163.”

Raw XML AppendixShowing 400 of 569 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm	4	ELLIS C GALYON
IRS990/Form990PartVIISectionAGrp/PersonNm	5	JOHN A GUPTON III
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	THE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE ON THE CONSOLIDATED FINANCIAL STATEMENTS. STATE STREET INVESTMENTS LLC AND GUPTON PARTNERS LLC ARE LIMITED LIABILITY COMPANIES TAXED AS PARTNERSHIPS. AS SUCH INCOME TAX EXPENSE IS NOT RECORDED. THE NET INCOME FOR THESE ENTITIES FLOW THROUGH TO THEIR MEMBERS AND IS TAXED ON THEIR INDIVIDUAL INCOME TAX RETURNS. THE ORGANIZATION, STATE STREET INVESTMENTS LLC AND GUPTON PARTNERS LLC FILE THEIR TAX RETURNS WITH THE U.S. FEDERAL AND VARIOUS STATE AND LOCAL TAX JURISDICTIONS. THE ORGANIZATION AND THESE ENTITIES ARE NO LONGER SUBJECT TO EXAMINATIONS BY MAJOR TAX JURISDICTIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	1	SCHOLARSHIPS 61,163.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	2	SCHOLARSHIPS 61,163.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	1	PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	2	PART XII, LINE 4B - OTHER ADJUSTMENTS:
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