Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
John a Gupton College
990 • Fiscal year 2023 • EIN 62-0730291
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
17th percentile
Higher debt load relative to revenue than 17% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 6.8% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Up$15,209,173
Up $365,821 (+2.5%) from 2022
Net Assets
Up$15,120,748
Up $464,636 (+3.2%) from 2022
Liabilities
Down$88,425
Down $98,815 (-53%) from 2022
Revenue And Expenses
Revenue
Down$1,924,837
Down $8,608,562 (-82%) from 2022
Expenses
Up$1,698,514
Up $157,575 (+10%) from 2022
Net Income
Down$226,323
Down $8,766,137 (-97%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Sep 30, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $1,926,490
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 | |||
| Investments Other Securities | $8,456,559 | - | - |
| Land, Buildings, and Equipment, Net | $2,130,278 | $2,036,070 | ▼ $94,208 |
| Savings and Temporary Cash Investments | $373,006 | $1,562,037 | ▲ $1,189,031 |
| Cash and Non-Interest-Bearing Accounts | $1,174,956 | $1,319,596 | ▲ $144,640 |
| Prepaid Expenses and Deferred Charges | $266,945 | $300,605 | ▲ $33,660 |
| Accounts Receivable | $74,252 | $69,744 | ▼ $4,508 |
| Total Assets | $14,843,352 | $15,209,173 | ▲ $365,821 |
| Other Assets Total | $2,367,356 | $9,921,121 | ▲ $7,553,765 |
| Liabilities | |||
| Deferred Revenue | $66,845 | $48,662 | ▼ $18,183 |
| Accounts Payable and Accrued Expenses | $120,395 | $39,763 | ▼ $80,632 |
| Total Liabilities | $187,240 | $88,425 | ▼ $98,815 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $14,082,833 | $14,651,728 | ▲ $568,895 |
| Net Assets With Donor Restrictions | $573,279 | $469,020 | ▼ $104,259 |
| Total Net Assets Fund Balance | $14,656,112 | $15,120,748 | ▲ $464,636 |
| Total Liabilities and Net Assets / Fund Balance | $14,843,352 | $15,209,173 | ▲ $365,821 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $888,794 | $1,247,645 | $2,136,439 |
| Leasehold Improvements | $836,730 | $681,318 | $1,518,048 |
| Land | $303,528 | - | $303,528 |
| Other Land Buildings | $4,899 | $118,393 | $123,292 |
| Equipment | $2,119 | $65,077 | $67,196 |
| Other Assets Org | $7,475,000 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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 |
| 2019 | $581,569 | $20,552 | ▲ $88,064 | - | $690,185 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| B Steven Spann | President | FT | $113,935 | $17,849 | $131,784 |
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
- $30,157
- Program Service Revenue
- $1,845,630
- Investment Income
- $39,101
- Other Revenue
- $9,949
- All Other Contributions
- $30,157
- Change in Net Assets
- $226,323
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,924,837
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $146,363
- Total Revenue per Audited Statements
- $2,071,200
- Total Revenue per Form 990
- $1,924,837
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $827,266 |
| Salaries, Compensation, and Employee Benefits | $779,298 |
| Grants and Similar Amounts Paid | $91,950 |
| Total Fundraising Expense | $29,417 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $182,521 | $385,464 | - | $567,985 |
| All Other Expenses | $104,226 | $80,672 | - | $184,898 |
| Current Officers, Directors, Trustees, and Key Employees | $9,883 | $121,901 | - | $131,784 |
| Depreciation Depletion | $53,750 | $53,749 | - | $107,499 |
| Occupancy | $52,623 | $52,622 | - | $105,245 |
| Insurance | $52,340 | $52,341 | - | $104,681 |
| Grants to Domestic Individuals | $91,950 | - | - | $91,950 |
| Information Technology | $54,423 | $196 | - | $54,619 |
| Payroll Taxes | $14,856 | $36,372 | - | $51,228 |
| Fees for Services Other | - | $31,463 | - | $31,463 |
| Other Expenses | $19,635 | $4,909 | $29,417 | $24,544 |
| Office Expenses | $16,062 | $7,053 | - | $23,115 |
| Other Employee Benefits | $6,232 | $11,078 | - | $17,310 |
| Conferences and Meetings | - | $14,626 | - | $14,626 |
| Travel | - | $11,015 | - | $11,015 |
| Pension Plan Contributions | $1,813 | $9,178 | - | $10,991 |
| Advertising | - | $4,481 | - | $4,481 |
| Fees for Services Legal | $574 | $2,295 | - | $2,869 |
| Total Functional Expenses | $789,682 | $879,415 | $29,417 | $1,698,514 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,698,514 |
| Expenses per Audited Statements | $1,606,564 |
| Total Expenses per Audited Statements | $1,606,564 |
| Expenses Not Reported on Financial Statements | $91,950 |
| Other Expense Adjustments | $91,950 |
| 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
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
- 2024-09-30
- 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
- 22
- Volunteers
- 15
Preparer
- Firm
- Sikich LLC
- Address
- 1415 W DIEHL RD SUITE 400, NAPERVILLE, IL 60563-2349
- Preparer
- Jill M Boyle CPA
- Phone
- 6305668400
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Graduation: program service expenses 23,565. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,565. Financial aid: program service expenses 22,137. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,137. Repairs & maintainance: program service expenses 4,213. Management and general expenses 16,853. Fundraising expenses 0. Total expenses 21,066. Bank charges: program service expenses 0. Management and general expenses 20,223. Fundraising expenses 0. Total expenses 20,223. Accreditation: program service expenses 15,941. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,941. Janitorial: program service expenses 2,713. Management and general expenses 10,852. Fundraising expenses 0. Total expenses 13,565. Removals: program service expenses 12,520. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,520. Student activities: program service expenses 10,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,980. Donation: program service expenses 0. Management and general expenses 10,000. Fundraising expenses 0. Total expenses 10,000. Membership fees: program service expenses 0. Management and general expenses 9,275. Fundraising expenses 0. Total expenses 9,275. General services: program service expenses 8,735. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,735. Other: program service expenses 0. Management and general expenses 6,252. Fundraising expenses 0. Total expenses 6,252. Payroll - service: program service expenses 0. Management and general expenses 3,617. Fundraising expenses 0. Total expenses 3,617. Vehicle: program service expenses 0. Management and general expenses 3,600. Fundraising expenses 0. Total expenses 3,600. Disposal services: program service expenses 2,031. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,031. Acquisitions: program service expenses 1,391. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,391.”
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 financial statements. The organization files its tax returns with the u.s. Federal and various state and local tax jurisdictions. The organization is no longer subject to examinations by major tax jurisdictions for years prior to 2020.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“SCHOLARSHIPS -91,950.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“SCHOLARSHIPS 91,950.”
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| 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/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantAmt | 0 | 91950 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 91950 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 91950 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1926490 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 11602 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 196 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 54423 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 54619 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 52341 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 52340 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 104681 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 39101 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 39101 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 8456559 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2112433 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2130278 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2036070 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4148503 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| 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 | TO PROVIDE A BASIC LIBERAL ARTS EDUCATION AS WELL AS A PROFESSIONAL CURRICULUM IN FUNERAL ARTS AND SCIENCES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 14656112 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15120748 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9949 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 9949 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 238313 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 14082833 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 14651728 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 52622 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 52623 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 105245 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7053 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16062 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23115 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2367356 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9921121 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 11078 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 6232 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 17310 |
| IRS990/OtherExpensesGrp/Desc | 0 | NATIONAL BOARD EXAM |
| IRS990/OtherExpensesGrp/Desc | 1 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 2 | ALUMNI |
| IRS990/OtherExpensesGrp/Desc | 3 | SECURITY |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 29417 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4909 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 97805 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30989 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19635 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 97805 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30989 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29417 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24544 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 385464 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 182521 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 567985 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 36372 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14856 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 51228 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 9178 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1813 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10991 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 266945 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 300605 |
| IRS990/PrincipalOfficerNm | 0 | B STEVEN SPANN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | AUXILIARY ENTERPRISE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1611662 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 233968 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1611662 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 233968 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO PROVIDE STUDENT CLINIC, HOUSING AND OTHER ITEMS TO STUDENTS AS WELL AS TO ALLOW FOR ADDITIONAL RENTAL INCOME TO HELP AID IN AVAILABLE FUNDS TO AID SCHOOL'S MISSION. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 218326 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 243917 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 30409 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8353680 |
| IRS990/PYOtherExpensesAmt | 0 | 776160 |
| IRS990/PYOtherRevenueAmt | 0 | 13984 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2135326 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 8992460 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 764779 |
| IRS990/PYTotalExpensesAmt | 0 | 1540939 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10533399 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 226323 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1611662 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 373006 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1562037 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.82993 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 888794 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1247645 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2136439 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2539810 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2634830 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 254568 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 159548 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 844371 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 2000000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2539810 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -145013 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 159548 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 737641 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 8450 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 844371 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 98280 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 690185 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 10577 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 737641 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 36879 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 581569 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 20552 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 690185 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 88064 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2119 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 65077 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 67196 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 91950 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1606564 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 303528 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 303528 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 836730 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 681318 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1518048 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 238313 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2446121 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 7475000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | VARIABLE ANNUITY |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | INVESTMENT IN GUPTON PARTNERS LLC |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 91950 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4899 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 118393 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 123292 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | -91950 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.17007 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 146363 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1924837 |
| 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 FINANCIAL STATEMENTS. THE ORGANIZATION FILES ITS TAX RETURNS WITH THE U.S. FEDERAL AND VARIOUS STATE AND LOCAL TAX JURISDICTIONS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY MAJOR TAX JURISDICTIONS FOR YEARS PRIOR TO 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SCHOLARSHIPS -91,950. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SCHOLARSHIPS 91,950. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
Document Assets
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Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $15,209,173
- Liabilities
- $88,425
- Net assets
- $15,120,748
- Revenue
- $1,924,837
- Expenses
- $1,698,514
- Net income
- $226,323