2026-02-21T09:04:17-05:00 2025-06-30 470526649 DANA F COLE & COMPANY LLP PO BOX 2009 SCOTTSBLUFF NE 69363 990 2024-07-01 476025325 SUMMIT CHRISTIAN COLLEGE SUMM 3086326933 2025 21ST STREET GERING NE 69341 DAVID PARRISH PRESIDENT 2025-11-14 true true KEVIN SYLVESTER P00371449 3086324400 2026-02-09 X 2024 2025-03-06 01:10:19Z DAVID PARRISH 2025 21ST STREET GERING NE 69341 1105477 false X WWW.SUMMITCC.EDU X 1951 NE SUMMIT CHRISTIAN COLLEGE, AN INSTITUTION OF HIGHER LEARNING, AND EDUCATES PEOPLE FOR CHRISTIAN LEADERSHIP. 14 14 38 0 582776 775897 155667 208595 6371 7784 105057 83794 849871 1076070 33905 43997 0 519665 506274 0 97443 273076 262239 826646 812510 23225 263560 978331 1136824 142761 37694 835570 1099130 SUMMIT CHRISTIAN COLLEGE, AN INSTITUTION OF HIGHER LEARNING, AND EDUCATES PEOPLE FOR CHRISTIAN LEADERSHIP. false false 308661 43997 208595 POST SECONDARY EDUCATION FOR BACCALAUREATE DEGREES. 308661 true true false false false false false false false true true true false true true true true false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 4 0 38 true false false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true true true true true true false X THOMAS S GRIBBLE 0030863269 2025 21ST STREET GERING NE 69341 DAVID PARRISH PRESIDENT 40.00 X 55174 0 16000 ANGIE ARNOLD BOARD MEMBER X X 0 0 0 LARRY BERLIN VICE CHAIRMA X X 0 0 0 DR ROGER CURRY BOARD MEMBER X X 0 0 0 RICK DERR TREASURER X X 0 0 0 ANDY GUDAHL BOARD MEMBER X X 0 0 0 DEL HAMON BOARD MEMBER X X 0 0 0 JEFF HOLLOWAY CHAIRMAN X X 0 0 0 JIM KITTELL BOARD MEMBER X X 0 0 0 SCOTT MARSH SECRETARY X X 0 0 0 RAUL MARTINEZ BOARD MEMBER X X 0 0 0 ILA MCCLENAHAN BOARD MEMBER X X 0 0 0 CHUCK SCHMIDT BOARD MEMBER X X 0 0 0 JONATHAN SENG BOARD MEMBER X X 0 0 0 WING WONG BOARD MEMBER X X 0 0 0 55174 16000 false false false 775897 775897 TUITION & FEES 611600 164938 164938 ROOM & BOARD 611600 25000 25000 MISC INCOME 611710 18657 18657 208595 7784 7784 113201 29407 83794 82193 1076070 208595 89977 43997 43997 71174 71174 411320 208088 132316 70916 2400 864 1215 321 21380 7483 10904 2993 22080 7949 11181 2950 11635 10235 1400 37044 13336 18759 4949 6165 6165 21755 21755 19822 7136 10038 2648 PURCHASED SERVICES 46347 6647 39700 OTHER EXPENSE 30439 3417 23829 3193 ACTIVITIES & EVENTS 27005 2600 17757 6648 REPAIRS & MAINTENANCE 24899 2412 21062 1425 15048 4732 10316 812510 308661 406406 97443 46312 182942 13318 24959 5427 6481 841223 386862 464042 454361 147855 166704 301377 301377 978331 1136824 30218 30202 108405 4138 7492 142761 37694 X 704526 957075 131044 142055 835570 1099130 978331 1136824 X 263560 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119140 119140 120134 994 119140 150783 -30649 120134 141028 9755 150783 40297 100731 40297 false false 21250 21250 613198 210800 402398 87750 67517 20233 60872 60722 150 444031 SCHOLARSHIPS/GIFT ANNUITY 166704 C 166704 LIBRARY INVENTORY 301377 301377 PREPAID TUITION 7492 7492 X 1061480 29407 29407 1032073 43997 43997 1076070 797920 29407 29407 768513 43997 43997 812510 SCHEDULE D, PAGE 3, PART X UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX ON ALL INCOME EXCEPT UNREALATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. INTERNAL REVENUE CODE SECTION 513 (A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PREFORMANCE OF ITS EXEMPT PURPOSE. THE ORGANIZATION UTILITIZES THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSE 29,407 SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AND WAIVERS 43,997 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 29,407 SCHEDULE D, PAGE 4, PART XII, LINE 4B FUNDRAISING COSTS 43,997 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE COLLEGE PUBLISHES AND PUBLICLY DISPLAY'S ITS NONDISCRIMINATION POLICY ON THE COLLEGE'S WEBSITE, PUBLICLY AVAILIABLE BROCHURES AND ENROLLMENT MATERIALS. PRAISE BANQUET 33582 33582 5339 GOLF-A-THON 32841 32841 7098 3 44847 44847 16970 111270 111270 29407 29407 81863 true SCHOLARSHIPS 20 43997 ACTUAL TUITION SCHOLAR SCHEDULE I, PAGE 4, PART IV WAIVERS TO HELP STUDENTS PAY FOR TUITION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE COLLEGE PRESIDENT PRIOR SIGNATURE AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY WHICH IS PERIODICALLY REVIEWED AND MODIFIED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A EMPLOYEE COMPENSATION DETERMINATIONS ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B EMPLOYEE COMPENSATION DETERMINATIONS ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. EMPLOYEE COMPENSATION DETERMINATIONS ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGRANIZATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND INFORMATION RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSE 29,407 SCHOLARSHIPS AND WAIVERS -43,997 SPECIAL EVENT EXPENSE -29,407 FUNDRAISING COSTS 43,997