2025-03-05T10:04:03-06:00 2024-06-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-07-01 580619030 BREWTON-PARKER COLLEGE INC BREW 9125833287 PO BOX 197 HIGHWAY 280 MOUNT VERNON GA 304450197 DR NICOLE SHEPARD VP FINANCE & ADMINISTRATION 9125833287 2025-03-04 1 0 TIFFANY T ORR CPA P01559485 7703948000 2025-03-04 2023 2025-03-06 01:10:19Z DR STEVEN ECHOLS PO BOX 197 HIGHWAY 280 MOUNT VERNON GA 304450197 22822499 0 X WWW.BPC.EDU X 1904 GA 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. 30 30 328 100 0 0 5109221 3567671 16384580 16145956 767935 969177 0 0 22261736 20682804 5316309 4976911 0 0 6701947 7273623 0 0 272522 7074929 7095063 19093185 19345597 3168551 1337207 30906405 34159551 1970809 2172318 28935596 31987233 X 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. 0 0 4976911 4976911 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. 4613897 12322886 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. 4435664 3713517 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. 2775933 109553 2775933 109553 16802405 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 43 0 328 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 GA X DR NICOLE SHEPARD 9125833298 PO BOX 197 HIGHWAY 280 MOUNT VERNON GA 304450197 MS DEBBIE KITTRELL ASSISTANT SECRETARY 0.50 X 0 0 0 MR RONN PATTERSON CHAIRMAN 0.50 X X 0 0 0 MR PHILLIP WILLIAMS SECRETARY 0.50 X X 0 0 0 DR BILLY MOSES TRUSTEE 0.50 X 0 0 0 MR DAVID SIKES TRUSTEE 0.50 X 0 0 0 MS NANCYE ALLOWAY TRUSTEE 0.50 X 0 0 0 REV KENNY PETERS TRUSTEE 0.50 X 0 0 0 MS GINGER MORRIS TRUSTEE 0.50 X 0 0 0 MR TIM WILLIAMSON TRUSTEE 0.50 X 0 0 0 DR JIMMY PATTERSON TRUSTEE 0.50 X 0 0 0 MR GARY BRADDY TRUSTEE 0.50 X 0 0 0 REV STEPHEN BYRD TRUSTEE 0.50 X 0 0 0 MR SCOTT RUDD TRUSTEE 0.50 X 0 0 0 REV TODD CROSBY TRUSTEE 0.50 X 0 0 0 REV CHRISTIAN NORMAN TRUSTEE 0.50 X 0 0 0 DR CLIFF MORRIS TRUSTEE 0.50 X 0 0 0 DR ZACH TOMBERLIN TRUSTEE 0.50 X 0 0 0 MR LENNY PYE TRUSTEE 0.50 X 0 0 0 MR JAKE CLEGHORN TRUSTEE 0.50 X 0 0 0 MR BRITT MCDADE TRUSTEE 0.50 X 0 0 0 DR SUSANNA MEREDITH TRUSTEE 0.50 X 0 0 0 MR G M JOINER TRUSTEE 0.50 X 0 0 0 MR TIM REDDING TRUSTEE 0.50 X 0 0 0 MR JEFF MCLAIN TRUSTEE 0.50 X 0 0 0 MR RICHARD WERNICK TRUSTEE 0.50 X 0 0 0 MR EDDIE GOOD TRUSTEE 0.50 X 0 0 0 DR GARY LEWIS TRUSTEE 0.50 X 0 0 0 MR TODD MCINNIS TRUSTEE 0.50 X 0 0 0 MR KEN DOWLING TRUSTEE 0.50 X 0 0 0 DR JIM PERDUE VICE CHAIRMAN 0.50 X X 0 0 0 DR STEVEN ECHOLS PRESIDENT 40.00 X 210495 0 54552 DR NICOLE SHEPARD CFO 40.00 X 128327 0 20209 DEBRA BRYARLY DIRECTOR OF NURSING 40.00 X 103731 0 7705 442553 0 82466 3 0 1 0 ENNIS ACRES 740 S WASHINGTON ST MT VERNON GA 30445 GENERAL CONTRACTOR 341730 1 1296779 775809 1495083 5936 3567671 TUITION AND FEES 611710 12322886 12322886 AUXILIARY ENTERPRISES 611710 3713517 3713517 OTHER INCOME 611710 109553 109553 16145956 874008 874008 2234864 2139695 95169 95169 95169 20682804 16145956 0 969177 4616174 4616174 360737 360737 338822 276122 62700 5782574 5119043 557258 106273 724535 676708 39161 8666 427692 368224 52902 6566 90843 90843 33885 33885 1934249 1797807 100614 35828 143553 79283 50240 14030 1011948 897752 111890 2306 773998 638796 135202 518060 506247 9183 2630 270675 243391 27284 1307789 1175964 131825 210540 7579 202961 REPAIRS & MAINTENANCE 417733 143810 273923 OTHER EXPENSE 204413 170890 33523 BAD DEBT EXPENSE 177377 177377 19345597 16802405 2270670 272522 4514853 6562686 885941 616996 402039 88497 789171 645961 35988591 26378514 8966635 9610077 10060964 11181916 4078698 4170477 1208104 1282941 30906405 34159551 916140 1031499 227098 272331 6528 821043 868488 1970809 2172318 X 17192423 18389392 11743173 13597841 28935596 31987233 30906405 34159551 X 1337207 1676529 37901 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8829519 694920 1489978 422930 10591487 7928344 377194 851518 327537 8829519 8818597 52671 -583598 359326 7928344 7530823 43884 1508203 264313 8818597 7688605 3544 184222 345548 7530823 0.76086 0.23914 0 1 1 818439 818439 13466025 11899483 1566542 11465461 5908412 5557049 9813344 8570619 1242725 425322 425322 9610077 GEORGIA BAPTIST FOUNDATION FUNDS 4170477 F 4170477 REFUNDABLE ADVANCES 868488 868488 X 17386438 1676529 37901 1714430 15672008 33885 4976911 5010796 20682804 14334801 0 14334801 33885 4976911 5010796 19345597 PART V, LINE 4: THE COLLEGE'S ENDOWMENT CONSISTS OF NUMEROUS FUNDS WHICH INCLUDE BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE COLLEGE TO FUNCTION AS QUASI-ENDOWMENTS. THESE INDIVIDUAL FUNDS HAVE BEEN ESTABLISHED FOR A VARIETY OF PURPOSES, WITH THE MAJORITY OF THEM ESTABLISHED FOR SCHOLARSHIPS, ANNUITIES, INSTRUCTION AND PLANT MAINTENANCE. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON FUNDS HELD BY GEORGIA BAPTIST FOUNDATION 37,901. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 4,976,911. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL ASSISTANCE 4,976,911. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 BREWTON-PARKER COLLEGE PUBLISHES THE FOLLOWING STATEMENT ON THEIR WEBSITE, STUDENT HANDBOOK AND ADMISSIONS PUBLICATIONS: "BREWTON-PARKER COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, BIOLOGICAL BIRTH GENDER, DISABILITY, OR AGE IN ITS PROGRAMS AND ACTIVITIES." SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES AID FROM GOVERNMENTAL AGENCIES TO SUPPORT ITS STUDENT FINANCIAL AID PROGRAMS. IN THE CURRENT YEAR, THE COLLEGE RECEIVED AND DISTRIBUTED GOVERNMENTAL AID TOTALING $238,619. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 70265 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 115287 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 107015 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 9200 EAST ASIA AND THE PACIFIC 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 27475 MIDDLE EAST AND NORTH AFRICA 0 0 FINANCIAL ASSITANCE/SCHOLARSHIPS 31495 0 0 0 0 0 0 360737 0 360737 FINANCIAL ASSITANCE/SCHOLARSHIPS CENTRAL AMERICA 5 70265 POSTED TO STUDENT ACCOUNT FMV FINANCIAL ASSITANCE/SCHOLARSHIPS SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 36 115287 POSTED TO STUDENT ACCOUNT FMV FINANCIAL ASSITANCE/SCHOLARSHIPS EUROPE (INCLUDING 11 107015 POSTED TO STUDENT ACCOUNT FMV FINANCIAL ASSITANCE/SCHOLARSHIPS NORTH AMERICA 2 9200 POSTED TO STUDENT ACCOUNT FMV FINANCIAL ASSITANCE/SCHOLARSHIPS EAST ASIA AND THE PACIFIC 1 27475 POSTED TO STUDENT ACCOUNT FMV FINANCIAL ASSITANCE/SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 2 31495 POSTED TO STUDENT ACCOUNT FMV 0 0 0 0 0 0 PART III, COL (C): THE GRANTS REPORTED IN PART III ARE SCHOLARSHIPS TO STUDENTS. THE USE OF SCHOLARSHIPS IS CONTROLLED BY APPLYING SUCH AMOUNTS DIRECTLY AGAINST BALANCES OWED BY THE STUDENTS FOR TUITION, FEES, AND OTHER QUALIFYING EDUCATIONAL EXPENSES. 1 SCHOLARSHIPS AND FINANCIAL ASSISTANCE 1194 4616174 PART I, LINE 2: THE COLLEGE'S FINANCIAL AID DEPARTMENT MONITORS AND MAINTAINS RECORDS REGARDING ALL FINANCIAL AID AWARDS. 1 X X X 0 0 0 0 0 0 0 0 0 DR STEVEN ECHOLS PRESIDENT 203180 0 7315 0 0 0 43967 0 10585 0 265047 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT OF FINANCE & OPERATIONS 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. WHEN RECEIVED FROM EMPLOYEES, THE CHIEF FINANCIAL OFFICER REVIEWS THEM FOR ANY POTENTIAL CONFLICTS. ONCE IDENTIFIED, THE CHIEF FINANCIAL OFFICER WILL REPORT POTENTIAL CONFLICTS TO THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT IS DETERMINED BY A COMMITTEE OF THE BOARD OF TRUSTEES AND THEN APPROVED BY THE FULL BOARD AND IS INCLUDED IN A WRITTEN EMPLOYMENT AGREEMENT. THE SALARY OF EACH OFFICER IS DETERMINED BY THE PRESIDENT AND IS REVIEWED ANNUALLY. THE SALARY IS INCLUDED IN A WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 18 THE COLLEGE MAKES ITS FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET GAIN ON FUNDS HELD BY GEORGIA BAPTIST FOUNDATION 37,901. GEORGIA BAPTIST CONVENTION 6405 SUGARLOAF PARKWAY DULUTH GA 30097 580566245 CHURCH GA 501(C)(3) LINE 1 0 GEORGIA BAPTIST FOUNDATION INC 6405 SUGARLOAF PARKWAY DULUTH GA 30097 586030046 TRUST AGENCY FOR ENDOWMENTS GA 501(C)(3) LINE 7 0 GEORGIA BAPTIST HEALTH CARE MINISTRY FOUNDATION INC 6405 SUGARLOAF PARKWAY DULUTH GA 30097 582075398 SUPPORTING ORGANIZATION GA 501(C)(3) LINE 12D, III-O 0 BARON REAL ESTATE FOUNDATION INC 213 LAKESHORE DRIVE MOUNT VERNON GA 30445 823859330 SUPPORTING ORGANIZATION GA 501(C)(3) LINE 12A, I 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 GEORGIA BAPTIST CONVENTION C 1042148 BARON REAL ESTATE FOUNDATION E 7200000 GEORGIA BAPTIST HEALTH CARE MINISTRY FOUNDATION C 145000 GEORGIA BAPTIST FOUNDATION C 109631