Civic Intelligence

The Baron Real Estate Foundation Inc

EIN 82-3859330 • 501(c)3 • Mount Vernon, GA

Profile

The baron real estate foundation, inc., is operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes and/or activities of brewton-parker college, inc., a georgia nonprofit corporation.

213 Lakeshore DriveMount Vernon, GA 30445

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.99x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

26.39x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

31st percentile

-2.0%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$265,047

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 97.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

36th percentile

0.0%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-1.4%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Flat

$7,200,000

Flat from 2023

Liabilities

Up

$7,143,065

Up $5,515 (+0.1%) from 2023

Net Assets

Down

$56,935

Down $5,515 (-8.8%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin31st percentile

Revenue

Down

$270,674

Down $3,977 (-1.4%) from 2023

Expenses

Down

$276,189

Down $3,977 (-1.4%) from 2023

Net Income

Flat

-$5,515

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $7,200,000Liabilities 2019: $7,200,000Net Assets 2019: $02019Assets 2020: $7,200,000Liabilities 2020: $7,200,000Net Assets 2020: $02020Assets 2021: $7,273,480Liabilities 2021: $7,200,000Net Assets 2021: $73,4802021Assets 2022: $7,200,000Liabilities 2022: $7,132,035Net Assets 2022: $67,9652022Assets 2023: $7,200,000Liabilities 2023: $7,137,550Net Assets 2023: $62,4502023Assets 2024: $7,200,000Liabilities 2024: $7,143,065Net Assets 2024: $56,9352024

Highlighted filing

2024

Assets$7,200,000
Liabilities$7,143,065
Net Assets$56,935
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $279,000Expenses 2020: $279,000Net Income 2020: $02020Revenue 2021: $279,000Expenses 2021: $285,985Net Income 2021: -$6,9852021Revenue 2022: $279,000Expenses 2022: $284,515Net Income 2022: -$5,5152022Revenue 2023: $274,651Expenses 2023: $280,166Net Income 2023: -$5,5152023Revenue 2024: $270,674Expenses 2024: $276,189Net Income 2024: -$5,5152024

Highlighted filing

2024

Revenue$270,674
Expenses$276,189
Net Income-$5,515
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,200,000
Liabilities
$7,143,065
Net assets
$56,935
Revenue
$270,674
Expenses
$276,189
Net income
-$5,515
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.20$7.14$0.06$0.27$0.28$0.01
2023Detailed filing. Detailed filing data is available for this year.$7.20$7.14$0.06$0.27$0.28$0.01
2022Detailed filing. Detailed filing data is available for this year.$7.20$7.13$0.07$0.28$0.28$0.01
2021Detailed filing. Detailed filing data is available for this year.$7.27$7.20$0.07$0.28$0.29$0.01
2020Detailed filing. Detailed filing data is available for this year.$7.20$7.20$0.00$0.28$0.28$0.00
2019Detailed filing. Detailed filing data is available for this year.$7.20$7.20$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 4, 2025
Return Version
2023v6.0
Gross Receipts
$270,674
Mission and Program Overview

Mission

The baron real estate foundation, inc., is operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes and/or activities of brewton-parker college, inc., a georgia nonprofit corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,200,000$7,200,000→ $0
Total Assets$7,200,000$7,200,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,024,455$6,931,556▼ $92,899
Accounts Payable and Accrued Expenses$113,095$211,509▲ $98,414
Total Liabilities$7,137,550$7,143,065▲ $5,515
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,450$56,935▼ $5,515
Total Net Assets Fund Balance$62,450$56,935▼ $5,515
Total Liabilities and Net Assets / Fund Balance$7,200,000$7,200,000→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,200,000-$7,200,000
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleOtherTotal
Dr Nicole ShepardTreasurer$148,536$148,536

Board Members and Trustees

NameTitle
Dr Steven EcholsPresident
Mr Brandon BraddyTrustee
Rev Thomas HammondTrustee
Mr Jonathan HardemanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$270,674
Change in Net Assets
$-5,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,189
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$270,674--$270,674
Fees for Services Legal$5,515--$5,515
Total Functional Expenses$276,189$0$0$276,189
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The board of trustees of brewton-parker college appoints the members of the board of trustees of the baron real estate foundation, inc.”

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

“The form 990 is reviewed by the treasurer and the president. After review by these officers, the form 990 will be presented to the board of trustees for review.”

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

“All officers, administrators, and trustees complete an operational integrity form on an annual basis. Once submitted, determination of an existing conflict of interest on the board of trustees is judged by the chair.”

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

“All compensation is provided by brewton-parker college. The organization does not compensate any officers or trustees.”

Form 990, Part VI, Section C, Line 18

“The foundation makes its form 990 available upon request.”

Form 990, Part VI, Section C, Line 19

“The foundation makes its governing documents, policies, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
The Baron Real Estate Foundation Inc
EIN
82-3859330
Phone
6789990355
Address
213 LAKESHORE DRIVE, MOUNT VERNON, GA 30445

Signing Officer

Name
Dr Nicole Shepard
Title
Treasurer
Phone
6789990355
Signed
2025-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Steven Echols
Formed
2017
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Cri Advisors LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
Tiffany T Orr CPA
Phone
7703948000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Under section 501(c)(3) of the internal revenue code, brewton-parker college and the baron real estate foundation, inc. Are exempt from taxes on income other than unrelated business income. Collectively, the college does not have any unrelated business income. The college utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30 2024 and 2023, the college has no uncertain tax provisions that qualify for recognition or disclosure in the consolidated financial statements.”

Raw XML Appendix373 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010585
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR STEVEN ECHOLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0265047
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES OF BREWTON-PARKER COLLEGE APPOINTS THE MEMBERS OF THE BOARD OF TRUSTEES OF THE BARON REAL ESTATE FOUNDATION, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE TREASURER AND THE PRESIDENT. AFTER REVIEW BY THESE OFFICERS, THE FORM 990 WILL BE PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS, ADMINISTRATORS, AND TRUSTEES COMPLETE AN OPERATIONAL INTEGRITY FORM ON AN ANNUAL BASIS. ONCE SUBMITTED, DETERMINATION OF AN EXISTING CONFLICT OF INTEREST ON THE BOARD OF TRUSTEES IS JUDGED BY THE CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS PROVIDED BY BREWTON-PARKER COLLEGE. THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FOUNDATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BREWTON-PARKER COLLEGE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0580619030
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POST SECONDARY EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 197
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MOUNT VERNON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07200000
IRS990/TotalAssetsEOYAmt07200000
IRS990/TotalAssetsGrp/BOYAmt07200000
IRS990/TotalAssetsGrp/EOYAmt07200000
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0276189
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276189
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07137550
IRS990/TotalLiabilitiesEOYAmt07143065
IRS990/TotalLiabilitiesGrp/BOYAmt07137550
IRS990/TotalLiabilitiesGrp/EOYAmt07143065
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056935
IRS990/TotalOtherCompensationAmt074761
IRS990/TotalProgramServiceExpensesAmt0276189
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0270674
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270674
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07200000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07200000
IRS990/TotReportableCompRltdOrgAmt0338822
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0213 LAKESHORE DRIVE
IRS990/USAddress/CityNm0MOUNT VERNON
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030445
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DR NICOLE SHEPARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06789990355
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BARON REAL ESTATE FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BARO
ReturnHeader/Filer/EIN0823859330
ReturnHeader/Filer/PhoneNum06789990355
ReturnHeader/Filer/USAddress/AddressLine1Txt0213 LAKESHORE DRIVE
ReturnHeader/Filer/USAddress/CityNm0MOUNT VERNON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030445
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0994625061
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRI ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04004 SUMMIT BLVD NE SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030319
ReturnHeader/PreparerPersonGrp/PhoneNum07703948000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIFFANY T ORR CPA
ReturnHeader/ReturnTs02025-03-05T10:06:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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