John a Gupton College FY2023 filing

Tax-deductible

Nashville, TN501(c)(3)Since 1965Colleges & UniversitiesEIN 62-0730291Revenue $1.9M in FY2023

On file with the IRSguptoncollege.edu1616 Church Street, 37203-2954 · Nashville, TNTax-exempt since Oct 1966School — 170(b)(1)(A)(ii)

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To provide a basic liberal arts education as well as a professional curriculum in funeral arts and sciences.

501(c)(3) charity; gifts are tax-deductible.
46¢ of each $1 spent went to programs.
$114K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $1.7M a year · 51% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
46%
of spending
Concern: 46% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 20.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$88K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
-82% vs prior year
Spent
$1.7M
To programs
46%
Net assets
$15.1M
By yearFY2020–FY2025
Revenue
$1.9M
FY2023▼ -82%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$2.1M
FY2022$10.5M
FY2023$1.9M
FY2024$1.7M
FY2025$1.9M
Expenses
$1.7M
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.6M
FY2022$1.5M
FY2023$1.7M
FY2024$1.7M
FY2025$1.8M
Net assets
$15.1M
FY2023▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.2M
FY2021$5.8M
FY2022$14.7M
FY2023$15.1M
FY2024$15.4M
FY2025$15.8M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1966.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

46 cents of each dollar spent went to programs.

Program services 46% · $790K Management & general 52% · $879K Fundraising 2% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation
$113,935Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

B Steven Spann’s $130K as President is at the 53rd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
B Steven Spann$130,000$123,549$113,935$109,179$109,223$103,000
Dr Tracy Allen$110,000—————
Donna Collard$105,000—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers liberal arts and funeral arts education.

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Provided by the organization

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2 programs · $790K · in their own filed words · FY2023
01

To provide a basic liberal arts education as well as a professional curriculum in funeral arts and sciences.

$571Kprogram expense
02

To provide student clinic, housing and other items to students as well as to allow for additional rental income to help aid in available funds to aid school's mission.

$218Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $136K · 2024–2025
Unitemized GrantFY2025$75,095
Unitemized GrantFY2024$61,163

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$39K
Gifts and grantsLn 1h$30K
Money outPt IX
$1.7M
Ln 25
Programscol B$790K
Managementcol C$879K
Fundraisingcol D$29K
Owns and owesPt X
$15.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.9M
Total assetsLn 16$15.2M
LiabilitiesLn 26$88K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$30K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$39K
Other incomeLn 4–11$10K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$2.9M
Land, buildings, equipmentLn 10c$2.0M
Other assetsLn 15$9.9M
Total assetsLn 16$15.2M
LiabilitiesLn 26$88K
Net assetsLn 32$15.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.5M$2.9M
Land, buildings, equipmentLn 10c$2.1M$2.0M
Total assetsLn 16$14.8M$15.2M
LiabilitiesLn 26$187K$88K
Net assetsLn 32$14.7M$15.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$92K$92K
Pay of current officers, directors and key staffLn 5$132K$10K$122K
Other salaries and wagesLn 7$568K$183K$385K
Pension plan contributionsLn 8$11K$2K$9K
Other employee benefitsLn 9$17K$6K$11K
Payroll taxesLn 10$51K$15K$36K
Legal feesLn 11b$3K$574$2K
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$23K$16K$7K
Information technologyLn 14$55K$54K$196
OccupancyLn 16$105K$53K$53K
TravelLn 17$11K$11K
Conferences, conventions and meetingsLn 19$15K$15K
Depreciation, depletion and amortizationLn 22$107K$54K$54K
InsuranceLn 23$105K$52K$52K
Other expenses (24a–d)Ln 24$183K$148K$5K$29K
All other expensesLn 24e$185K$104K$81K
Total functional expensesLn 25$1.7M$790K$879K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$1.8M$143K$15.8M 990 PDF
FY2024 $1.7M$1.7M−$13K$15.4M 990 PDF
FY2023 Viewing $1.9M$1.7M$226K$15.1M 990 PDF
FY2022 $10.5M$1.5M$9.0M$14.7M 990 PDF
FY2021 $2.1M$1.6M$512K$5.8M 990 PDF
FY2020 $1.9M$1.4M$516K$5.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,924,837 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $30,409$30,157
I-9 Program service revenuePrior year $2,135,326$1,845,630
I-10 Investment incomePrior year $8,353,680$39,101
I-11 Other revenuePrior year $13,984$9,949
I-12 Total revenuePrior year $10,533,399$1,924,837
I-13 Grants and similar amounts paidPrior year $0$91,950
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $764,779$779,298
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $776,160$827,266
I-18 Total expensesPrior year $1,540,939$1,698,514
I-19 Revenue less expensesPrior year $8,992,460$226,323
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,924,837 across 5 lines filed
Lines not itemized here account for $9,949 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$30,157
VIII-1h Total contributions, gifts and grants$30,157
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,845,630$1,845,630
VIII-3 Investment incomeExcluded from tax $39,101$39,101
VIII-12 Total revenueRelated to mission $1,855,579 · Unrelated business $0 · Excluded from tax $39,101$1,924,837
Part IX · Statement of functional expenses $1,698,514 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $91,950$91,950
IX-5 Pay of current officers, directors and key staffPrograms $9,883 · Management $121,901$131,784
IX-7 Other salaries and wagesPrograms $182,521 · Management $385,464$567,985
IX-8 Pension plan contributionsPrograms $1,813 · Management $9,178$10,991
IX-9 Other employee benefitsPrograms $6,232 · Management $11,078$17,310
IX-10 Payroll taxesPrograms $14,856 · Management $36,372$51,228
IX-11b Legal feesPrograms $574 · Management $2,295$2,869
IX-11g Other fees for servicesManagement $31,463$31,463
IX-12 Advertising and promotionManagement $4,481$4,481
IX-13 Office expensesPrograms $16,062 · Management $7,053$23,115
IX-14 Information technologyPrograms $54,423 · Management $196$54,619
IX-16 OccupancyPrograms $52,623 · Management $52,622$105,245
IX-17 TravelManagement $11,015$11,015
IX-19 Conferences, conventions and meetingsManagement $14,626$14,626
IX-22 Depreciation, depletion and amortizationPrograms $53,750 · Management $53,749$107,499
IX-23 InsurancePrograms $52,340 · Management $52,341$104,681
IX-24 Other expenses (24a–d)Programs $148,429 · Management $4,909 · Fundraising $29,417$182,755
IX-24e All other expensesPrograms $104,226 · Management $80,672$184,898
IX-25 Total functional expensesPrograms $789,682 · Management $879,415 · Fundraising $29,417$1,698,514
Part X · Balance sheet $15,209,173 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,174,956$1,319,596
X-2 Savings and temporary cash investmentsStart of year $373,006$1,562,037
X-4 Accounts receivableStart of year $74,252$69,744
X-9 Prepaid expenses and deferred chargesStart of year $266,945$300,605
X-10c Land, buildings and equipment, netStart of year $2,130,278$2,036,070
X-15 Other assetsStart of year $2,367,356$9,921,121
X-16 Total assetsStart of year $14,843,352$15,209,173
X-17 Accounts payable and accrued expensesStart of year $120,395$39,763
X-19 Deferred revenueStart of year $66,845$48,662
X-26 Total liabilitiesStart of year $187,240$88,425
X-27 Net assets without donor restrictionsStart of year $14,082,833$14,651,728
X-28 Net assets with donor restrictionsStart of year $573,279$469,020
X-32 Total net assets or fund balancesStart of year $14,656,112$15,120,748
X-33 Total liabilities and net assetsStart of year $14,843,352$15,209,173
Part XI · Reconciliation of net assets $15,120,748 net assets at year end
XI-1 Total revenue$1,924,837
XI-2 Total expenses$1,698,514
XI-3 Revenue less expenses$226,323
XI-4 Net assets at start of year$14,656,112
XI-5 Net unrealized gains (losses) on investments$238,313
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$15,120,748

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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