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Nonprofiteer
← BREWTON PARKER CHRISTIAN UNIVERSITY INC

Form 990 for tax year 2024

Filed by BREWTON PARKER CHRISTIAN UNIVERSITY INC.

Totals

Total revenue
$24,654,312
Total expenses
$21,592,659
Contributions and grants received
$4,202,216
Grants paid
$5,792,184
Program service revenue
$19,554,277
Investment income
$897,819
Other revenue
$0
Total assets, end of year
$38,320,521
Total liabilities, end of year
$1,911,654
Net assets or fund balances, end of year
$36,408,867
Program services expenses (Part IX)
$18,852,129
Management and general expenses
$2,432,538
Fundraising expenses
$307,992
Program service expenses (Part III)
$18,852,129

Program services were 87.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $1,416,195

  • 1e · Government grants (contributions)

    $220,714

  • 1f · All other contributions, gifts and grants

    $2,565,307

  • 1g · Noncash contributions included above

    $214,798

  • 2a · Program service revenue: TUITION AND FEES

    total $14,473,537 · related or exempt $14,473,537

  • 2b · Program service revenue: AUXILIARY ENTERPRISES

    total $4,645,882 · related or exempt $4,645,882

  • 2c · Program service revenue: OTHER INCOME

    total $434,858 · related or exempt $434,858

  • 3 · Investment income

    total $831,774 · excluded $831,774

  • 7a · Gross sales of assets other than inventory

    securities $1,497,174

  • 7b · Less cost or other basis and sales expenses

    securities $1,431,129

  • 7c · Gain or loss

    securities $66,045

  • 7d · Net gain or loss

    total $66,045 · excluded $66,045

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $5,208,353 · program services $5,208,353

  • 3 · Grants to foreign organizations and individuals

    total $583,831 · program services $583,831

  • 5 · Compensation of officers, directors and key employees

    total $331,761 · management and general $269,061 · fundraising $62,700

  • 7 · Other salaries and wages

    total $6,130,919 · program services $5,520,260 · management and general $517,728 · fundraising $92,931

  • 9 · Other employee benefits

    total $689,604 · program services $667,522 · fundraising $22,082

  • 10 · Payroll taxes

    total $448,060 · program services $389,293 · management and general $51,365 · fundraising $7,402

  • 11b · Fees: legal

    total $94,890 · management and general $94,890

  • 11f · Fees: investment management

    total $25,397 · management and general $25,397

  • 11g · Fees: other

    total $2,310,238 · program services $2,142,542 · management and general $119,502 · fundraising $48,194

  • 12 · Advertising and promotion

    total $183,953 · program services $98,685 · management and general $69,988 · fundraising $15,280

  • 13 · Office expenses

    total $1,199,835 · program services $1,022,103 · management and general $175,648 · fundraising $2,084

  • 16 · Occupancy

    total $823,893 · program services $681,193 · management and general $142,700

  • 17 · Travel

    total $625,509 · program services $614,498 · management and general $9,309 · fundraising $1,702

  • 20 · Interest

    total $268,409 · program services $240,959 · management and general $27,450

  • 22 · Depreciation, depletion and amortization

    total $1,428,074 · program services $1,282,028 · management and general $146,046

  • 23 · Insurance

    total $239,004 · program services $7,579 · management and general $231,425

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $497,816 · program services $180,364 · management and general $317,452

  • 24b · Other expenses: OTHER EXPENSE

    total $294,246 · program services $212,919 · management and general $25,710 · fundraising $55,617

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $208,867 · management and general $208,867

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,562,686 · end of year $7,701,215

  • 2 · Savings and temporary cash investments

    beginning of year $616,996 · end of year $332,745

  • 3 · Pledges and grants receivable

    beginning of year $88,497 · end of year $112,094

  • 4 · Accounts receivable

    beginning of year $645,961 · end of year $938,900

  • 10a · Land, buildings and equipment: cost or other basis

    $27,933,397

  • 10b · Land, buildings and equipment: accumulated depreciation

    $16,996,256

  • 10c · Land, buildings and equipment, net

    beginning of year $9,610,077 · end of year $10,937,141

  • 11 · Investments: publicly traded securities

    beginning of year $11,181,916 · end of year $12,346,107

  • 12 · Investments: other securities

    beginning of year $4,170,477 · end of year $4,373,551

  • 15 · Other assets

    beginning of year $1,282,941 · end of year $1,578,768

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,031,499 · end of year $828,527

  • 19 · Deferred revenue

    beginning of year $272,331 · end of year $362,642

  • 25 · Other liabilities

    beginning of year $868,488 · end of year $720,485

  • 27 · Net assets without donor restrictions

    beginning of year $18,389,392 · end of year $21,388,230

  • 28 · Net assets with donor restrictions

    beginning of year $13,597,841 · end of year $15,020,637

Mission and programs · 2024

Mission

AS A COMPREHENSIVE GEORGIA BAPTIST INSTITUTION, BREWTON-PARKER COLLEGE PROVIDES LIBERAL ARTS AND PROFESSIONAL PROGRAMS IN A LEARNING COMMUNITY OF SHARED CHRISTIAN VALUES. THROUGH THE APPLICATION OF BIBLICAL TRUTH IN SCHOLARSHIP AND A CO-CURRICULAR FOCUS ON CHARACTER, SERVANT LEADERSHIP, AND CULTURAL ENGAGEMENT, THE COLLEGE STRIVES TO PROVIDE A TRANSFORMATIONAL EXPERIENCE THAT EQUIPS THE WHOLE STUDENT FOR LIFELONG LEARNING AND SERVICE IN CHRIST.

Activities or mission (Part I)

AS A COMPREHENSIVE GEORGIA BAPTIST INSTITUTION, BREWTON-PARKER COLLEGE PROVIDES LIBERAL ARTS AND PROFESSIONAL PROGRAMS IN A LEARNING COMMUNITY OF SHARED CHRISTIAN VALUES. THROUGH THE APPLICATION OF BIBLICAL TRUTH IN SCHOLARSHIP AND A CO-CURRICULAR FOCUS ON CHARACTER, SERVANT LEADERSHIP, AND CULTURAL ENGAGEMENT, THE COLLEGE STRIVES TO PROVIDE A TRANSFORMATIONALEXPERIENCE THAT EQUIPS THE WHOLE STUDENT FOR LIFELONG LEARNING AND SERVICE IN CHRIST.

  • FINANCIAL AID & STUDENT SUPPORT - STUDENTS AT BREWTON-PARKER COLLEGE CAN CHOOSE FROM 25 PROGRAMS OF STUDY(PLUS 2 ADDITIONAL THAT ARE CURRENTLY PENDING SACSCOC APRROVAL) TAUGHT BY WELL-QUALIFIED PROFESSORS COMMITTED TO HELPING THE STUDENT ACHIEVE THEIR CAREER GOALS. CHALLENGING CURRICULUM, PERSONABLE CLASS SIZES, AND CARING PROFESSORS WILL HELP GUIDE THE STUDENT ON THEIR ACADEMIC JOURNEY.

    Expenses $5,792,184 · Grants $5,792,184

  • ACADEMIC SUPPORT - STUDENTS STUDY THE TRADITIONAL LIBERAL ARTS AND SCIENCES, AND SELECTED PROFESSIONAL AND PRE-PROFESSIONAL PROGRAMS. FACULTY SERVE AS TEACHERS, MENTORS, AND SCHOLARS PROMOTING INTELLECTUAL INQUIRY THAT DEVELOPS THE MIND AND SPIRIT. ACTIVITIES BOTH INSIDE ANDOUTSIDE THE CLASSROOM, FACILITATED BY FACULTY AND STAFF, AFFORD STUDENTS OPPORTUNITIES FOR INTELLECTUAL, SOCIAL, EMOTIONAL, PHYSICAL, AND SPIRITUAL GROWTH THAT PREPARE THEM FOR MEANINGFUL SERVICE TO THEIR LOCAL, REGIONAL, AND GLOBAL COMMUNITIES.

    Expenses $5,297,366 · Revenue $14,473,537

  • INSTRUCTIONAL - BREWTON-PARKER COLLEGE IS A FOUR-YEAR CHRISTIAN COLLEGE. THE MAIN CAMPUS IS LOCATED IN MOUNT VERNON, GEORGIA, AND THE COLLEGE PARTICIPATES IN DISTANCE EDUCATION OFFERING TWO DEGREES ENTIRELY ONLINE. BREWTON-PARKER COLLEGE IS A SUPPORTER OF THE GEORGIA DUAL ENROLLMENT PROGRAM OFFERING COLLEGE COURSES TO HIGH SCHOOL STUDENTS BOTH ON THE MAIN CAMPUS AND ON HIGH SCHOOL CAMPUSES ACROSS THE STATE. ADDITIONALLY, THE COLLEGE PARTICIPATES IN THE SECOND CHANCE PELL PROGRAM WITH DEGREE PROGRAMS CURRENTLY AVAILABLE AT TWO CORRECTIONS FACILITIES IN THE STATE OF GEORGIA. FACULTY AND PROGRAM STAFF TRAVEL TO THE CORRECTIONAL FACILITIES TO TEACH CLASSES IN THE FALL, SPRING, AND SUMMER SEMESTERS. ADDITIONALLY, FACULTY DONATE EDUCATIONAL SERVICES TO LOCAL MINISTERIAL ASSOCIATIONS AND INCARCERATED ADULTS WHO ARE NOT ELIGIBLE FOR THE SECOND CHANCE PELL PROGRAM.

    Expenses $4,543,663 · Revenue $4,645,882

  • Expenses $3,218,916 · Revenue $434,858

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mr Phillip Williams

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Ronn Patterson

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Jim Perdue

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • Mr David Sikes

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Susanna Meredith

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Jake Cleghorn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Greg McKenzie

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr G M Joiner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Eddie Good

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Honorable Gary Braddy

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Britt McDade

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Richard Wernick

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Jeff McLain

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Jimmy Patterson

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Herb Rawlings

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Cliff Morris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Billy Moses

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Ms Janice Mock

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Kenny Peters

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Todd Crosby

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Mitch Bellflower

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Luis Gonzalez

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Don Moye

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Christian Norman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Ken Dowling

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Rev Thomas Hammond

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Ms Ginger Morris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Todd McInnis

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Tim Redding

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Mr Scott Rudd

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Ms Nancye Alloway

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Nicole Shepard

    VP OF FINANCE

    Total calculated
    $147,992
    From this org
    $125,950
    From related orgs
    $0
    Other
    $22,042
    Hours/week
    40

  • Dr Steven Echols

    PRESIDENT

    Total calculated
    $259,589
    From this org
    $205,811
    From related orgs
    $0
    Other
    $53,778
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $204,811
    Bonus
    $1,000
    Other
    $0
    Deferred
    $43,193
    Nontaxable benefits
    $10,585
    Filer's total
    $259,589

  • Debra Bryarly

    DIRECTOR OF NURSING

    Total calculated
    $120,926
    From this org
    $108,837
    From related orgs
    $0
    Other
    $12,089
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
29 April 2026
IRS schema version
2024v5.5
Source object
202621199349302502

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