General Council On Finance & Admins Of The United Methodist Church, Seashore United Methodist Assembly in Biloxi, Mississippi (MS)

General Council On Finance & Admins Of The United Methodist Church, Seashore United Methodist Assembly
Employer Identification Number (EIN)	640920498
Name of Organization	General Council On Finance & Admins Of The United Methodist Church
Secondary Name	Seashore United Methodist Assembly
In Care of Name	Mr Art Steinaway
Address	1410 Leggett Dr, Biloxi, MS 39530-3554
Activities	Church, synagogue, etc, Advertising
Subsection	Religious Organization, Charitable Organization
Ruling Date	10/1974
Foundation	Church
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$500,000 to $999,999
Filing Requirement	990 - Not required to file (church)
Asset Amount	$296,711
Amount of Income	$548,892
Form 990 Revenue Amount	$548,892

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		0	14	2
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		No	No	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		12	16	15
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$0	$47,200
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$336,835	$319,580	$419,071	$548,892
Contributions, Gifts, Grants and Other Similar Amounts	$83,702	$72,885	$62,941	$83,422
Program Service Revenue	$207,176	$181,814	$234,001	$383,850
0		$114,635	$137,978	$193,098
0		$67,179	$96,023	$190,752
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$7,352	$6,304	$4,703	$3,539
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$38,605	$58,577	$117,426	$78,081
0		$34,741	$114,182	$77,931
0		$23,836	$3,244	$150
All other revenue		$0	$0	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$340,155	$360,460	$416,560	$512,487
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0	$47,200
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$120,285	$131,386	$152,538	$136,880
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$0	$0	$0
Payroll taxes	$9,483	$10,921	$12,754	$15,031
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$0	$0
Accounting		$5,249	$3,525	$4,550
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$0	$0	$0
Advertising and promotion		$873	$1,558	$629
Office expenses		$6,418	$6,405	$6,377
Information technology		$0	$0	$0
Royalties		$0	$0	$0
Occupancy		$52,188	$56,039	$71,152
Travel		$0	$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$0	$0	$0
Interest		$557	$1,892	$130
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$4,037	$4,988	$4,960
Insurance		$13,531	$17,969	$21,798
Other expenses		$37,978	$76,382	$97,907
Other expenses		$35,754	$43,906	$57,422
Other expenses		$19,961	$13,845	$10,940
Other expenses		$17,601	$7,950	$10,271
Other expenses		$24,006	$16,809	$27,240

	2010	2011	2012	2013
Balance Sheet
Total assets	$282,400	$258,151	$265,130	$296,711
Cash - non-interest-bearing		$13,890	$69,895	$113,333
Savings and temporary cash investments		$178,476	$131,425	$104,047
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$10,305	$7,455	$27,886
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$298	$348
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$0	$0	$0
Land, buildings, and equipment: cost or other basis		$55,480	$56,057	$51,097
Investments - publicly traded securities		$0	$0	$0
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$0	$0	$0
Total liabilities	$6,864	$23,495	$27,963	$23,139
Accounts payable and accrued expenses		$20,070	$13,005	$17,535
Grants payable		$0	$0	$0
Deferred revenue		$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$3,425	$14,958	$5,604
Total net assets or fund balances	$275,536	$234,656	$237,167	$273,572
Unrestricted net assets		$234,656	$237,167	$176,210
Temporarily restricted net assets		$0	$0	$97,362
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$1,635,952
Subtotal	$1,635,952
Gifts, grants, contributions, and membership fees received	$381,004
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$1,254,948
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$2,005,487
Public support	$1,635,952
Subtotal	$29,954
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$29,954
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$339,581

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Id	Name	Address	State	Established	Total Income
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2	National Black Nurses Association, Mississippi Gulf Coast Black Nurse Association Inc Mississippi Gulf Coast Medical Reserve Corps	11975 Seaway Road Suite B230, Gulfport, MS 39503	MS	1984-06	$125,766
3	Pta Mississippi Congress, Luther Branson School Pta	3903 Highway 16 East, Canton, MS 39046	MS	1952-10	$110,262
4	Rosenfeld Memorial Trust Nect	PO BOX 959, Greenville, MS 38702-0959	MS	1975-09	$3,301
5	Simpson Water Association	9820 Ms Highway 413, Weir, MS 39772-8950	MS	2011-11	$239,901
6	Sons Of Confederate Veterans Inc	106 Jones Street, Batesville, MS 38606	MS	2007-08	$670
7	Aerospace Alliance	219 N President St, Jackson, MS 39201-1904	MS	2012-07	$319,725
8	American Federation Of Teachers	18371 Hwy 43, Kiln, MS 39556	MS	1967-11	$15,619
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10	Association Of Government Accountants	Po Box 1445, Jackson, MS 39215	MS	1991-05	$3,378
11	General Council On Finance & Admins Of The United Methodist Church, Seashore United Methodist Assembly	1410 Leggett Dr, Biloxi, MS 39530-3554	MS	1974-10	$548,892
12	Gulf Coast Regional Tourism Partnership Inc	11975 Seaway Rd, Gulfport, MS 39503-6015	MS	2012-03	$4,074,505
13	Jackson Camellia Society	5111 Heatherton Dr, Jackson, MS 39211	MS	1976-05	$639
14	Knights Of Columbus	4112 Bulock Ave, Laurel, MS 39440	MS	1940-10	$398
15	National Society Of The Daughters Of The American Revolution	309 Washington St, Natchez, MS 39120	MS		$3,849
16	Northeast Mississippi Tennis Association, Northeast Mississippi Community Tennis Assoc	155 Cr 619, Corinth, MS 38834	MS	2012-02	$3,910
17	Purvis Youth Sports Inc	PO BOX 1412, Purvis, MS 39475-1412	MS	2009-08	$128,840
18	Vfw John Parker Stokes Post 5042	333 Van Devender Lane, Preston, MS 39354	MS	1972-11	$3,563
19	Afa Action Inc	PO BOX 2440, Tupelo, MS 38803-2440	MS	2008-06	$62,698
20	Benevolent & Prtective Order Of Elks Of The Usa, 513 Hart Temple Daughter Of Elks	506 Quinn Pl, Greenwood, MS 38930-5335	MS	1951-10	$4,290

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Wesbury United Methodist Community	31 North Park Avenue, Meadville, PA 16335-9440	PA	1974-10	$23,432,046
Subordinate	Preachers Aid Society Of New England	4 Court St Ste 212, Plymouth, MA 02360-8328	MA	1974-10	$18,923,515
Subordinate	United Methodist Foundation Of Arkansas	5300 Evergreen Dr, Little Rock, AR 72205-1814	AR	1974-10	$11,663,329
Subordinate	Lafon Home Of The United Methodist Church	3233 1/2 St Bernard Ave Suite A, New Orleans, LA 70122	LA		$2,557,206
Subordinate	First United Methodist Childcare Center	103 Oak St, Marion, SC 29571-3125	SC	1974-10	$273,468
Central	General Council On Finance & Admins Of The United Methodist Church	Of The United Methodist Church 1 Mu, Nashville, TN 37203	TN	1974-10	$0
Intermediate	United Methodist Church And Its Affiliated Organizations, Alexandria United Meth Church	316 W Main St, Alexandria, KY 41001-1152	KY	1983-06	$0
Subordinate	United Methodist Church Methodist Publishing House	201 8th Ave S, Nashville, TN 37203-3919	TN	1971-06	$96,575,561
Subordinate	Missouri United Methodist Foundation Inc	PO BOX 1076, Columbia, MO 65205-1076	MO	1974-10	$31,864,128
Subordinate	Iowa Wesleyan College, 030	601 N Main St, Mt Pleasant, IA 52641-1348	IA	1974-10	$23,682,488
Subordinate	Wesleyan Homes Inc	PO BOX 486, Georgetown, TX 78627-0486	TX	1962-05	$19,665,774
Subordinate	Landsun Homes Inc	2002 Westridge Rd, Carlsbad, NM 88220-3510	NM	1974-10	$9,067,454
Subordinate	Wesley Village Inc	1200 E Grant St, Macomb, IL 61455-3428	IL	1974-10	$6,926,877
Subordinate	Epworth By The Sea Inc	100 Arthur J Moore Dr, St Simons Is, GA 31522-2201	GA	1974-10	$6,413,360
Subordinate	United Methodist Western Kansas Mexican-American Ministries Inc	PO BOX 766, Garden City, KS 67846-0766	KS	1974-10	$5,146,787
Subordinate	Wesley Glen Ministries Inc	4580 N Mumford Rd, Macon, GA 31210-4033	GA	1974-10	$4,213,368
Subordinate	Northwest Family Services Inc	550 Florence St, Hammond, IN 46324-1304	IN	1981-10	$3,714,799
Subordinate	General Council On Finance & Admins Of The United Methodist Church, North Hills Community Outreach Inc	1975 Ferguson Rd, Allison Park, PA 15101-3205	PA	1974-10	$3,677,014
Subordinate	Simpsonwood Um Conf Center	4511 Jones Bridge Cir, Norcross, GA 30092-1406	GA	1971-06	$2,467,999
Subordinate	Community Development For All People	PO BOX 6063, Columbus, OH 43206-0063	OH	1974-10	$2,012,525

Number of affiliated organizations

Alaska	1
Alabama	16
Arkansas	31
Arizona	43
California	98
Colorado	21
Connecticut	21
District of Columbia	5
Delaware	7
Florida	96
Georgia	164
Hawaii	7
Iowa	14
Idaho	8
Illinois	216
Indiana	104
Kansas	39
Kentucky	29
Louisiana	26
Massachusetts	46
Maryland	67
Maine	27
Michigan	138
Minnesota	48
Missouri	59
Mississippi	12

Montana	24
North Carolina	100
North Dakota	2
Nebraska	9
New Hampshire	17
New Jersey	201
New Mexico	10
Nevada	3
New York	51
Ohio	253
Oklahoma	22
Oregon	48
Pennsylvania	291
Rhode Island	4
South Carolina	28
South Dakota	12
Tennessee	66
Texas	177
Utah	1
Virginia	39
Vermont	17
Washington	23
Wisconsin	81
West Virginia	24
Wyoming	8

Total

2,854

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