Brewton-parker College Inc

Nonprofit profile at a glance

EIN
580619030
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Mount Vernon, GA, USA
Phone
9125833287
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$24,654,312
Expenses
$21,592,659
Assets
$38,320,521
Liabilities
$1,911,654

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

34 people listed

Executive titles in this filing

  • DR STEVEN ECHOLS (PRESIDENT)

Highest reported compensation

  • DR STEVEN ECHOLS (PRESIDENT): $259,589 total reported compensation
  • DR NICOLE SHEPARD (VP OF FINANCE): $147,992 total reported compensation
  • DEBRA BRYARLY (DIRECTOR OF NURSING): $120,926 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 70
  • Accountability: 91
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: $13.64 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.4%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 74.1% of revenue deployed · 87.3% of spending went to programs
  • Governance: 31 of 31 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $18.9M in reported program spending
  • Leadership: top reported pay $260K · 34 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $404K reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 47/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.