Civic Intelligence

Memphis Center for Urban Theological Studies Inc

EIN 73-1659021 • 501(c)3 • Memphis, TN

Profile

The mission of the memphis center for urban theological studies is to provide affordable, accessible, and accredited theological education and training for those serving in the urban context in order to transform memphis and the mid-south for the kingdom of christ.

1548 Poplar AvenueMemphis, TN 38104

www.mcuts.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

1st percentile

-5683%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-100%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $67,451 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$0

Down $67,451 (-100%) from 2021

Revenue

Down

$150

Down $41,521 (-100%) from 2021

Expenses

Down

$8,675

Down $54,459 (-86%) from 2021

Net Income

Up

-$8,525

Up $12,938 (+60%) from 2021

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $243,539Liabilities 2011: $8,083Net Assets 2011: $235,4562011Assets 2012: $393,355Liabilities 2012: $5,074Net Assets 2012: $388,2812012Assets 2013: $556,914Liabilities 2013: $9,621Net Assets 2013: $547,2932013Assets 2014: $649,904Liabilities 2014: $11,733Net Assets 2014: $638,1712014Assets 2015: $1,295,028Liabilities 2015: $127,810Net Assets 2015: $1,167,2182015Assets 2016: $1,234,399Liabilities 2016: $323,841Net Assets 2016: $910,5582016Assets 2017: $963,582Liabilities 2017: $119,181Net Assets 2017: $844,4012017Assets 2018: $670,850Liabilities 2018: $136,063Net Assets 2018: $534,7872018Assets 2019: $689,258Liabilities 2019: $473,220Net Assets 2019: $216,0382019Assets 2020: $108,514Liabilities 2020: $19,600Net Assets 2020: $88,9142020Assets 2021: $67,451Liabilities 2021: $0Net Assets 2021: $67,4512021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $362,2822011Expenses 2012: $385,3832012Expenses 2013: $403,6872013Revenue 2014: $545,589Expenses 2014: $454,711Net Income 2014: $90,8782014Revenue 2015: $1,358,110Expenses 2015: $829,063Net Income 2015: $529,0472015Revenue 2016: $827,334Expenses 2016: $1,083,994Net Income 2016: -$256,6602016Revenue 2017: $928,363Expenses 2017: $994,520Net Income 2017: -$66,1572017Revenue 2018: $780,149Expenses 2018: $1,096,023Net Income 2018: -$315,8742018Revenue 2019: $423,540Expenses 2019: $742,289Net Income 2019: -$318,7492019Revenue 2020: $137,703Expenses 2020: $203,216Net Income 2020: -$65,5132020Revenue 2021: $41,671Expenses 2021: $63,134Net Income 2021: -$21,4632021Revenue 2022: $150Expenses 2022: $8,675Net Income 2022: -$8,5252022

Highlighted filing

2022

Revenue$150
Expenses$8,675
Net Income-$8,525

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.01$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$0.04$0.06$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.02$0.09$0.14$0.20$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.47$0.22$0.42$0.74$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.14$0.53$0.78$1.10$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.12$0.84$0.93$0.99$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.32$0.91$0.83$1.08$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.13$1.17$1.36$0.83$0.53
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.55$0.45$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.01$0.55$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.39$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.24$0.36
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Mar 24, 2016
Return Version
2014v6.0
Gross Receipts
$1,358,110
Mission and Program Overview

Mission

The mission of the memphis center for urban theological studies is to provide affordable, accessible, and accredited theological education and training for those serving in the urban context in order to transform memphis and the mid-south for the kingdom of christ.

The mission of the memphis center for urban theological studies ("mcuts") is to provide affordable, accessible, and accredited theological education and training for those serving in the urban context in order to transform memphis and the mid-south for the kingdom of christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$543,994$779,212▲ $235,218
Accounts Receivable-$311,446-
Cash and Non-Interest-Bearing Accounts$99,869$158,510▲ $58,641
Land, Buildings, and Equipment, Net$0$42,037▲ $42,037
Prepaid Expenses and Deferred Charges$0$3,823▲ $3,823
Total Assets$649,904$1,295,028▲ $645,124
Other Assets Total$6,041$0▼ $6,041
Liabilities
Deferred Revenue-$74,720-
Accounts Payable and Accrued Expenses$11,733$53,090▲ $41,357
Total Liabilities$11,733$127,810▲ $116,077
Net Assets / Fund Balance
Unrestricted Net Assets$627,212$1,125,218▲ $498,006
Temporarily Rstr Net Assets$10,959$42,000▲ $31,041
Total Net Assets Fund Balance$638,171$1,167,218▲ $529,047
Total Liabilities and Net Assets / Fund Balance$649,904$1,295,028▲ $645,124

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,299$5,009$29,308
Other Land Buildings$17,738$2,768$20,506
Equipment$0$19,523$19,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert a Thompson JrPresidentFT$105,500$34,410$139,910

Board Members and Trustees

NameTitle
Dan PattersonChairman
Fred DavisDirector
Jeff JohnsonDirector
Larry LloydDirector
Melvin WatkinsDirector
Lon MagnessSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$612,622
Program Service Revenue
$742,162
Investment Income
$3,326
Other Revenue
$0
All Other Contributions
$612,622
Change in Net Assets
$529,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,358,110
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,358,110
Total Revenue per Form 990
$1,358,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$443,554
Other Expenses$385,509
Total Fundraising Expense$20,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$211,536$13,173-$224,709
Current Officers, Directors, Trustees, and Key Employees$110,194$16,525$16,525$143,244
Occupancy$33,996$15,429-$49,425
Other Employee Benefits$28,413$1,864$1,864$32,141
Payroll Taxes$23,580$1,875$1,215$26,670
All Other Expenses$20,989$5,000-$25,989
Office Expenses$17,147$5,716-$22,863
Other Expenses$19,693--$19,693
Pension Plan Contributions$14,176$1,307$1,307$16,790
Fees for Services Other-$10,913-$10,913
Depreciation Depletion-$7,777-$7,777
Travel-$7,410-$7,410
Fees for Services Management-$6,647-$6,647
Insurance-$2,299-$2,299
Total Functional Expenses$712,217$95,935$20,911$829,063

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$829,063
Total Expenses per Audited Statements$829,063
Total Expenses per Form 990$829,063
Expenses Not Reported on Financial Statements$0
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 ItemAmount
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
Backup withholding compliance
Yes
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
Yes
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 11

A draft of the form 990 was provided to the organization's governing board for review, along with questions and comments, prior to completion and filing with the internal revenue service.

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

Directors are required to update an annual conflict of interest statement as required by the adopted policy. The policy requires a board member to provide relevant information to the full board if the affected board member believes that a potential conflict has arisen with the potential conflict resolved by a vote of the full board exclusive of the member in question.

Form 990, Part VI, Section B, Line 15

The organization's executive committee, as provided under the authority of the full board, uses independent data, comparison of similar compensation from similar ministries of other not for profit organizations during the annual budgeting process. The information, recommendations and compensation are provided to the full board and the board then approves the final budgeted compensation. The organization has also adopted an officer and key employee compensation review policy.

Form 990, Part VI, Section C, Line 18

Memphis center for urban theological studies, inc. Has all documents required to be available for inspection in a specific binder marked "open for public inspection and is readily available upon request by the public.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are retained by the senior accountant for the organization and are available upon request.

Filing and Contact Details

Filer

Filer Name
Memphis Center for Urban Theological
EIN
73-1659021
Phone
9017293101
Address
1548 POPLAR AVENUE, MEMPHIS, TN 38104

Signing Officer

Name
Robert a Thompson Jr
Title
President
Phone
9017293101
Signed
2016-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert a Thompson Jr
Formed
2002
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
6

Preparer

Firm
Brundige Payne and Company Pc
Address
700 COLONIAL ROAD SUITE 220, MEMPHIS, TN 38117-5156
Preparer
Richard L Webb CPA
Phone
9016834234
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The process of the selection of the independent auditors and the oversight and review of the financial statements by the appropriate oversight committee has not changed from the previous year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management of the organization to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. ("irs") management of the organization has analyzed the tax positions taken by the organization and has concluded that, as of june 30, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. The organization believes it is no longer subject to income tax examination for years prior to 2012.

Raw XML AppendixShowing 400 of 439 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE MEMPHIS CENTER FOR URBAN THEOLOGICAL STUDIES ("MCUTS") IS TO PROVIDE AFFORDABLE, ACCESSIBLE, AND ACCREDITED THEOLOGICAL EDUCATION AND TRAINING FOR THOSE SERVING IN THE URBAN CONTEXT IN ORDER TO TRANSFORM MEMPHIS AND THE MID-SOUTH FOR THE KINGDOM OF CHRIST.
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07777
IRS990/DepreciationDepletionGrp/TotalAmt07777
IRS990/Desc0MEMPHIS CENTER FOR URBAN THEOLOGICAL STUDIES PROVIDES AFFORDABLE ACCESSIBLE CHRIST CENTERED THEOLOGICAL EDUCATION FOR LEADERS IN THE URBAN COMMUNITY. CLASSES ARE TAUGHT BY ACCREDITED PROFESSIONALS TO APPROXIMATELY 150 STUDENTS. STUDENTS ARE PROVIDED ACADEMIC GUIDANCE BY STAFF AND TRAINING AND TUTORING TO HELP THEM PREPARE FOR ACADEMIC COURSEWORK.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/PersonNm4MELVIN WATKINS
IRS990/Form990PartVIISectionAGrp/PersonNm5LARRY LLOYD
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IRS990/MissionDesc0THE MISSION OF THE MEMPHIS CENTER FOR URBAN THEOLOGICAL STUDIES IS TO PROVIDE AFFORDABLE, ACCESSIBLE, AND ACCREDITED THEOLOGICAL EDUCATION AND TRAINING FOR THOSE SERVING IN THE URBAN CONTEXT IN ORDER TO TRANSFORM MEMPHIS AND THE MID-SOUTH FOR THE KINGDOM OF CHRIST.
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IRS990/OtherExpensesGrp/TotalAmt319693
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013173
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0211536
IRS990/OtherSalariesAndWagesGrp/TotalAmt0224709
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01215
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01875
IRS990/PayrollTaxesGrp/ProgramServicesAmt023580
IRS990/PayrollTaxesGrp/TotalAmt026670
IRS990/PensionPlanContributionsGrp/FundraisingAmt01307
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01307
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014176
IRS990/PensionPlanContributionsGrp/TotalAmt016790
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03823
IRS990/PrincipalOfficerNm0ROBERT A THOMPSON JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0PROG.SERV.REVENUE-RELA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0742162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0742162
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0148260
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03579
IRS990/PYOtherExpensesAmt0168648
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0393750
IRS990/PYRevenuesLessExpensesAmt090878
IRS990/PYSalariesCompEmpBnftPaidAmt0286063
IRS990/PYTotalExpensesAmt0454711
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0545589
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0529047
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0742340
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0543994
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0779212
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt011000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt013000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0612622
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0148260
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt035875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt046493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0117665
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0960915
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03579
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01824
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0282
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0271
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09104
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01028562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0393750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0525000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0420000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0390362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02757674
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03579
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01824
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09104
IRS990ScheduleA/InvestmentIncomeCYPct00.00240
IRS990ScheduleA/InvestmentIncomePYPct00.00150
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99410
IRS990ScheduleA/PublicSupportPY509Pct00.95940
IRS990ScheduleA/PublicSupportTotal509Amt03705589
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt011000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt013000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01641184
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0542010
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0560875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0466493
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0508027
IRS990ScheduleA/Total509Grp/TotalAmt03718589
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01644332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0545589
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0562699
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0466775
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0508298
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03727693
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019523
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019523
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0829063
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024299
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05009
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029308
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017738
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02768
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020506
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01358110
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. ("IRS") MANAGEMENT OF THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042037
IRS990ScheduleD/TotalExpensesPerForm990Amt0829063
IRS990ScheduleD/TotalRevenuePerForm990Amt01358110
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01358110
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0829063
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BOARD FOR REVIEW, ALONG WITH QUESTIONS AND COMMENTS, PRIOR TO COMPLETION AND FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE REQUIRED TO UPDATE AN ANNUAL CONFLICT OF INTEREST STATEMENT AS REQUIRED BY THE ADOPTED POLICY. THE POLICY REQUIRES A BOARD MEMBER TO PROVIDE RELEVANT INFORMATION TO THE FULL BOARD IF THE AFFECTED BOARD MEMBER BELIEVES THAT A POTENTIAL CONFLICT HAS ARISEN WITH THE POTENTIAL CONFLICT RESOLVED BY A VOTE OF THE FULL BOARD EXCLUSIVE OF THE MEMBER IN QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S EXECUTIVE COMMITTEE, AS PROVIDED UNDER THE AUTHORITY OF THE FULL BOARD, USES INDEPENDENT DATA, COMPARISON OF SIMILAR COMPENSATION FROM SIMILAR MINISTRIES OF OTHER NOT FOR PROFIT ORGANIZATIONS DURING THE ANNUAL BUDGETING PROCESS. THE INFORMATION, RECOMMENDATIONS AND COMPENSATION ARE PROVIDED TO THE FULL BOARD AND THE BOARD THEN APPROVES THE FINAL BUDGETED COMPENSATION. THE ORGANIZATION HAS ALSO ADOPTED AN OFFICER AND KEY EMPLOYEE COMPENSATION REVIEW POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMPHIS CENTER FOR URBAN THEOLOGICAL STUDIES, INC. HAS ALL DOCUMENTS REQUIRED TO BE AVAILABLE FOR INSPECTION IN A SPECIFIC BINDER MARKED "OPEN FOR PUBLIC INSPECTION AND IS READILY AVAILABLE UPON REQUEST BY THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE RETAINED BY THE SENIOR ACCOUNTANT FOR THE ORGANIZATION AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS OF THE SELECTION OF THE INDEPENDENT AUDITORS AND THE OVERSIGHT AND REVIEW OF THE FINANCIAL STATEMENTS BY THE APPROPRIATE OVERSIGHT COMMITTEE HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010959
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt042000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0649904
IRS990/TotalAssetsEOYAmt01295028
IRS990/TotalAssetsGrp/BOYAmt0649904
IRS990/TotalAssetsGrp/EOYAmt01295028
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0612622
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020911
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0712217
IRS990/TotalFunctionalExpensesGrp/TotalAmt0829063
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011733
IRS990/TotalLiabilitiesEOYAmt0127810
IRS990/TotalLiabilitiesGrp/BOYAmt011733
IRS990/TotalLiabilitiesGrp/EOYAmt0127810
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0638171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01167218
IRS990/TotalOtherCompensationAmt034410
IRS990/TotalProgramServiceExpensesAmt0712217
IRS990/TotalProgramServiceRevenueAmt0742162
IRS990/TotalReportableCompFromOrgAmt0105500
IRS990/TotalRevenueGrp/ExclusionAmt03148
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0742340
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01358110
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01295028
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07410
IRS990/TravelGrp/TotalAmt07410
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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