BUENA VISTA UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BUENA VISTA UNIVERSITY (EIN 42-0680404)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202641339349303839
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T11:26:53+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 Walnut Street Suite 1700 | AddressLine1Txt |
| City | Kansas City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 641062246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680404 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Buena Vista University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUEN | BusinessNameControlTxt |
| Phone | 7127492044 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZETTE RADKE | PersonNm |
| Person Title | VP, FINANCE & ADMINISTRATION | PersonTitleTxt |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michael Engle | PreparerPersonNm |
| PTIN | P00482834 | PTIN |
| Phone | 8162216300 | PhoneNum |
| Preparation | 2026-05-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUZETTE RADKE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $62,652,283 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BVU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1891 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | We prepare students for lifelong success through transformational educational experiences. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 1023 | TotalEmployeeCnt |
| Total Volunteers | 192 | TotalVolunteersCnt |
| Total Gross UBI | -$37,774 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,175,356 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,795,253 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $50,250,866 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $52,196,583 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,298,361 | PYInvestmentIncomeAmt |
| CY Investment Income | $671,796 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,566,351 | PYOtherRevenueAmt |
| CY Other Revenue | -$90,733 | CYOtherRevenueAmt |
| PY Total Revenue | $60,290,934 | PYTotalRevenueAmt |
| CY Total Revenue | $62,572,899 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,928,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $22,296,992 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $22,102,366 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,142,078 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,633,577 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $21,197,994 | PYOtherExpensesAmt |
| CY Other Expenses | $22,820,449 | CYOtherExpensesAmt |
| PY Total Expenses | $64,228,860 | PYTotalExpensesAmt |
| CY Total Expenses | $68,259,519 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,937,926 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,686,620 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $249,714,684 | TotalAssetsBOYAmt |
| Total Assets EOY | $262,852,432 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $47,565,366 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $50,218,419 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $202,149,318 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $212,634,013 | NetAssetsOrFundBalancesEOYAmt |
| Mission | We prepare students for lifelong success through transformational educational experiences. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $40,281,915 | ExpenseAmt |
| Grant | $22,296,992 | GrantAmt |
| Revenue | $44,495,237 | RevenueAmt |
| Desc | INSTRUCTION OF APPROXIMATELY 1,492 STUDENTS INCLUDING ACADEMIC SUPPORT AND OPERATING LIBRARY AND TECHNOLOGY CENTER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,835,331 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,480,475 | RevenueAmt |
| Desc | AUXILIARY ENTERPRISES, DORMITORIES, DINING HALL, FORUM AND CONFERENCE CENTER FOR APPROXIMATELY 722 CAMPUS LIVING STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,778,582 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $220,871 | RevenueAmt |
| Desc | STUDENT SERVICES, ADMISSIONS, REGISTRARS, ATHLETICS, CAREER DEVELOPMENT, STUDENT HEALTH, AND OTHER SERVICES FOR APPROXIMATELY 722 CAMPUS LIVING STUDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $58,895,828 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2853 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1023 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | Yes (true) | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUZETTE RADKE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7127492044 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| BRIAN LENZMEIER | ||||||||
| PRESIDENT | 40.0 | 0.0 | Yes (X) | Yes (X) | $334,252 | $0 | $119,123 | |
| AMY FRIEDRICH | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BECKI DRAHOTA | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BRAD SCHROEDER | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DAN PHILLIPS | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DOUG CLAUSEN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| HEATH BARTNESS | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| HYUN KIM DR | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JOANNE SEBBY | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| KIM LINDUSKA | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MARC BRINKMEYER | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MARTIN GALLAGHER | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL PIERCE | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MIKE DEGEN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MIKE LEATHERMAN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MIKE NAIG | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| QUENTIN WITTROCK | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| RAVI KUMAR | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN RUSSELL | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN BRISCOE TIDEMAN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| TIM BROWN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| BRANDON JOHNSON | ||||||||
| VP, ENROLLMENT MANAGEMENT | 40.0 | 0.0 | Yes (X) | $194,281 | $0 | $41,158 | ||
| HEIDI MANNING | ||||||||
| PROVOST/VP ACADEMIC AFFAIRS | 40.0 | 0.0 | Yes (X) | $172,319 | $0 | $26,954 | ||
| JAMII CLAIBORNE | ||||||||
| VP, STUDENT AFFAIRS | 40.0 | 0.0 | Yes (X) | $129,914 | $0 | $34,039 | ||
| JEAN BRAL | ||||||||
| VP, EXT. UNIVERSITY PROGRAMS | 40.0 | 0.0 | Yes (X) | $152,626 | $0 | $18,026 | ||
| JOAN CANTY | ||||||||
| VP, UNIVERSITY ADVANCEMENT | 40.0 | 0.0 | Yes (X) | $215,320 | $0 | $31,347 | ||
| SUZETTE RADKE | ||||||||
| VP, FINANCE AND ADMINISTRATION | 40.0 | 0.0 | Yes (X) | $175,198 | $0 | $42,590 | ||
| BRITTANY GARLING | ||||||||
| DEAN OF SCHOOL OF EDUCATION/ASSOCIATE PROFESSOR OF EDUCATION | 40.0 | 0.0 | $117,323 | $0 | $36,738 | Yes (X) | ||
| DIXEE BARTHOLOMEW-FEIS | ||||||||
| DEAN, SCHOOL OF LIBERAL ARTS | 40.0 | 0.0 | $120,314 | $0 | $35,361 | Yes (X) | ||
| JOSEPH MCLAIN | ||||||||
| CHIEF INFORMATION OFFICER | 40.0 | 0.0 | $127,997 | $0 | $19,887 | Yes (X) | ||
| LISA BEST | ||||||||
| DEAN, SCHOOL OF BUSINESS | 40.0 | 0.0 | $143,911 | $0 | $33,688 | Yes (X) | ||
| LUCAS DEWITT | ||||||||
| DIRECTOR OF MASTER'S EDUCATION PROGRAMS | 40.0 | 0.0 | $125,971 | $0 | $32,177 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,009,426 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $471,088 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| DCI GROUP | ||||||
| 220 SE 6TH ST | SUITE 200 | DES MOINES | IA | 50309 | CONSTRUCTION | $13,450,934 |
| SODEXO & AFFILIATES | ||||||
| 610 W 4TH STREET | STORM LAKE | IA | 50588 | FOOD SERVICE | $2,924,344 | |
| MCGILL BROTHERS INC | ||||||
| 4427 S 76th Circle | Omaha | NE | 68127 | CONSTRUCTION | $569,498 | |
| EAB GLOBAL INC | ||||||
| 2445 M STREET NW | WASHINGTON | DC | 20037 | EDUCATIONAL SERVICES | $485,021 | |
| PRIMACY LLC DIVISION OF DIGITAL UNITED | ||||||
| 525 S Flagler Dr Ste 300 | West Palm Beach | FL | 33401 | ADVERTISING | $478,850 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 29 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $147,470 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $557,122 | GovernmentGrantsAmt |
| All Other Contributions | $9,090,661 | AllOtherContributionsAmt |
| Noncash Contributions | $974,897 | NoncashContributionsAmt |
| Total Contributions | $9,795,253 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $44,495,237 | $44,495,237 |
| SALES & SERVICE AUXILIARY | 611710 | $7,480,475 | $7,480,475 |
| SALES & SERVICE EDUCATION | 611710 | $156,456 | $156,456 |
| PARKING | 611710 | $64,415 | $64,415 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $52,196,583 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $220,555 | TotalRevenueColumnAmt |
| Exclusion | $220,555 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $292,912 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $292,912 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $158,329 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $158,329 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $158,329 | TotalRevenueColumnAmt |
| Exclusion | $158,329 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,425 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $147,470 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $79,384 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$52,959 | TotalRevenueColumnAmt |
| Exclusion | -$52,959 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| CONFERENCE CENTER | 721000 | $46,990 | $46,990 |
| QUALIFIED PARTNERSHIP INVESTMENT | 523900 | -$86,716 | -$86,716 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,952 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,952 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$37,774 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,572,899 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,196,583 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$37,774 | UnrelatedBusinessRevenueAmt |
| Exclusion | $618,837 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,296,992 | TotalAmt |
| Program Services | $22,296,992 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,308,542 | TotalAmt |
| Program Services | $311,438 | ProgramServicesAmt |
| Management And General | $809,577 | ManagementAndGeneralAmt |
| Fundraising | $187,527 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,307,879 | TotalAmt |
| Program Services | $13,863,566 | ProgramServicesAmt |
| Management And General | $1,813,198 | ManagementAndGeneralAmt |
| Fundraising | $631,115 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,097,271 | TotalAmt |
| Program Services | $878,089 | ProgramServicesAmt |
| Management And General | $167,001 | ManagementAndGeneralAmt |
| Fundraising | $52,181 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,080,730 | TotalAmt |
| Program Services | $2,347,619 | ProgramServicesAmt |
| Management And General | $574,628 | ManagementAndGeneralAmt |
| Fundraising | $158,483 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,347,656 | TotalAmt |
| Program Services | $1,084,388 | ProgramServicesAmt |
| Management And General | $200,642 | ManagementAndGeneralAmt |
| Fundraising | $62,626 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,336 | TotalAmt |
| Program Services | $193 | ProgramServicesAmt |
| Management And General | $59,143 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,910 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $99,910 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,103 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $8,103 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,561,225 | TotalAmt |
| Program Services | $1,121,974 | ProgramServicesAmt |
| Management And General | $376,729 | ManagementAndGeneralAmt |
| Fundraising | $62,522 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,207,085 | TotalAmt |
| Program Services | $265,563 | ProgramServicesAmt |
| Management And General | $781,336 | ManagementAndGeneralAmt |
| Fundraising | $160,186 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $865,756 | TotalAmt |
| Program Services | $446,072 | ProgramServicesAmt |
| Management And General | $289,283 | ManagementAndGeneralAmt |
| Fundraising | $130,401 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,353,647 | TotalAmt |
| Program Services | $1,181,990 | ProgramServicesAmt |
| Management And General | $72,784 | ManagementAndGeneralAmt |
| Fundraising | $98,873 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,666 | TotalAmt |
| Program Services | $4,666 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,053,362 | TotalAmt |
| Program Services | $756,350 | ProgramServicesAmt |
| Management And General | $297,012 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,895,240 | TotalAmt |
| Program Services | $1,743,890 | ProgramServicesAmt |
| Management And General | $97,026 | ManagementAndGeneralAmt |
| Fundraising | $54,324 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,584 | TotalAmt |
| Program Services | $67,011 | ProgramServicesAmt |
| Management And General | $22,573 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,508,197 | TotalAmt |
| Program Services | $1,384,628 | ProgramServicesAmt |
| Management And General | $123,569 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,083,144 | TotalAmt |
| Program Services | $5,715,517 | ProgramServicesAmt |
| Management And General | $353,263 | ManagementAndGeneralAmt |
| Fundraising | $14,364 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,489 | TotalAmt |
| Program Services | $129,819 | ProgramServicesAmt |
| Management And General | $5,670 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs & Maintenance | $284,650 | $284,495 | $155 | $0 |
| Student Board Plans | $2,507,890 | $2,507,890 | ||
| Equipment | $725,469 | $557,337 | $168,132 | |
| Training & Development | $540,157 | $516,665 | $13,551 | $9,941 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,837,539 | TotalAmt |
| Program Services | $1,429,676 | ProgramServicesAmt |
| Management And General | $1,396,829 | ManagementAndGeneralAmt |
| Fundraising | $11,034 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,259,519 | TotalAmt |
| Program Services | $58,895,828 | ProgramServicesAmt |
| Management And General | $7,730,114 | ManagementAndGeneralAmt |
| Fundraising | $1,633,577 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,677,892 | BOYAmt |
| EOY | $10,291,284 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,089,076 | BOYAmt |
| EOY | $3,841,820 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,013,143 | BOYAmt |
| EOY | $2,049,319 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,170,352 | BOYAmt |
| EOY | $827,180 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $200,258,883 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $130,942,467 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,279,629 | BOYAmt |
| EOY | $69,316,416 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,717,197 | BOYAmt |
| EOY | $175,897,085 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $649,637 | BOYAmt |
| EOY | $499,178 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,758 | BOYAmt |
| EOY | $130,150 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,714,684 | BOYAmt |
| EOY | $262,852,432 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,266,216 | BOYAmt |
| EOY | $8,701,692 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $532,804 | BOYAmt |
| EOY | $379,805 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,870,663 | BOYAmt |
| EOY | $3,429,188 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,820,074 | BOYAmt |
| EOY | $35,537,333 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,075,609 | BOYAmt |
| EOY | $2,170,401 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,565,366 | BOYAmt |
| EOY | $50,218,419 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,851,528 | BOYAmt |
| EOY | $77,265,635 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,297,790 | BOYAmt |
| EOY | $135,368,378 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,149,318 | BOYAmt |
| EOY | $212,634,013 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,714,684 | BOYAmt |
| EOY | $262,852,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,686,620 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $16,171,315 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $159,225,705 | BeginningYearBalanceAmt |
| Contributions | $1,553,353 | ContributionsAmt |
| Investment Earnings Or Losses | $15,737,780 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,015,140 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,284,736 | OtherExpendituresAmt |
| Administrative Expenses | $814,728 | AdministrativeExpensesAmt |
| End Year Balance | $166,402,234 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $150,420,047 | BeginningYearBalanceAmt |
| Contributions | $4,078,667 | ContributionsAmt |
| Investment Earnings Or Losses | $13,833,894 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,585,295 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,767,804 | OtherExpendituresAmt |
| Administrative Expenses | $753,804 | AdministrativeExpensesAmt |
| End Year Balance | $159,225,705 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $150,992,944 | BeginningYearBalanceAmt |
| Contributions | $632,319 | ContributionsAmt |
| Investment Earnings Or Losses | $7,002,489 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,512,818 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,963,843 | OtherExpendituresAmt |
| Administrative Expenses | $731,044 | AdministrativeExpensesAmt |
| End Year Balance | $150,420,047 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $162,180,950 | BeginningYearBalanceAmt |
| Contributions | $1,671,868 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,622,511 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,202,939 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,309,168 | OtherExpendituresAmt |
| Administrative Expenses | $725,256 | AdministrativeExpensesAmt |
| End Year Balance | $150,992,944 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $128,993,080 | BeginningYearBalanceAmt |
| Contributions | $2,087,001 | ContributionsAmt |
| Investment Earnings Or Losses | $38,610,932 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,331,945 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,556,478 | OtherExpendituresAmt |
| Administrative Expenses | $621,640 | AdministrativeExpensesAmt |
| End Year Balance | $162,180,950 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.24 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.76 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,489,150 | OtherCostOrOtherBasisAmt |
| Book Value | $3,489,150 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $144,119,291 | OtherCostOrOtherBasisAmt |
| Depreciation | $87,536,150 | DepreciationAmt |
| Book Value | $56,583,141 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,806,578 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,324,596 | DepreciationAmt |
| Book Value | $1,481,982 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,976,024 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,081,721 | DepreciationAmt |
| Book Value | $4,894,303 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,867,840 | OtherCostOrOtherBasisAmt |
| Book Value | $2,867,840 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $69,316,416 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| OTHER INVESTMENTS | $839,021 | F |
| LIFE INSURANCE | $475,457 | F |
| REAL ESTATE INVESTMENTS | $393,260 | F |
| INVESTMENT IN BVU FUND, LP | $174,189,347 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $175,897,085 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| SPLIT INTEREST AGREEMENTS | $2,076,368 |
| OPERATING LEASE LIABILITIES | $94,033 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,170,401 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $0 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $0 | TotalRevenuePerForm990Amt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $0 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $0 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | BUENA VISTA UNIVERSITY'S ENDOWMENT SERVES MANY PURPOSES. THE ENDOWMENT IS USED FOR SCHOLARSHIPS, PROGRAMS, BUILDINGS, AND PROJECTS. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2024 AND 2025, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | PUBLICIZED RACIALLY NONDISCRIMINATORY POLICY THROUGH VARIOUS COMMUNICATIONS. ALL MATERIALS PUBLISHED THROUGH THE NEWSPAPER OR BROADCAST MEDIA FOR THE PURPOSE OF RECRUITING STUDENTS CONTAINS INFORMATION ON THE NONDISCRIMINATORY POLICY. IN ADDITION, THIS MATERIAL IS INCLUDED IN ALL RECRUITMENT LITERATURE, INCLUDING THE CATALOG AND STUDENT HANDBOOK. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | FINANCIAL ASSISTANCE RECEIVED FROM THE US DEPARTMENT OF EDUCATION. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | STUDIES | $1,584 |
| East Asia and the Pacific | 0 | 0 | Program Services | STUDIES | $22,659 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | STUDIES | $118,805 |
| North America (Canada & Mexico only) | 0 | 0 | Program Services | STUDIES | $3,552 |
| South America | 0 | 0 | Program Services | STUDIES | $6,066 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $152,666 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $152,666 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Beaver Ball | Event1Nm |
| Gross Receipts Event1 | $118,136 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $105,386 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $12,750 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $9,696 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $26,139 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,650 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $26,011 | OtherDirectExpensesEvent1Amt |
| Event2 | Hershberger Golf Outing | Event2Nm |
| Gross Receipts Event2 | $55,759 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $42,084 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $13,675 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $7,535 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $3,697 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $4,656 | OtherDirectExpensesEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $173,895 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $147,470 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $26,425 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $17,231 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $29,836 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,650 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $30,667 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $79,384 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$52,959 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|
| EXTENDED UNIVersity PROGrams scholarships | 272 | $586,681 | BOOK |
| RESTRICTED/ENDOWED SCHOLARSHIPS | 150 | $1,192,934 | BOOK |
| FALL/SPRING SCHOLARSHIPS | 829 | $20,513,207 | BOOK |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | OUR FINANCIAL AID OFFICE MONITORS THE USE OF GRANT FUNDS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES. THEY REVIEW EACH STUDENT TO VERIFY THEIR ELIGIBILITY REQUIREMENTS FOR THE SPECIFIC GRANTS AND OTHER ASSISTANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRIAN LENZMEIER | ||||||||||||||
| PRESIDENT | $327,002 | $0 | $0 | $0 | $7,250 | $0 | $22,100 | $0 | $97,023 | $0 | $453,375 | $0 | $0 | $0 |
| BRANDON JOHNSON | ||||||||||||||
| VP, ENROLLMENT MANAGEMENT | $193,849 | $0 | $0 | $0 | $432 | $0 | $13,314 | $0 | $27,844 | $0 | $235,439 | $0 | $0 | $0 |
| SUZETTE RADKE | ||||||||||||||
| VP, FINANCE AND ADMINISTRATION | $170,344 | $0 | $0 | $0 | $4,854 | $0 | $11,953 | $0 | $30,637 | $0 | $217,788 | $0 | $0 | $0 |
| JOAN CANTY | ||||||||||||||
| VP, UNIVERSITY ADVANCEMENT | $210,346 | $0 | $0 | $0 | $4,974 | $0 | $9,624 | $0 | $21,723 | $0 | $246,667 | $0 | $0 | $0 |
| HEIDI MANNING | ||||||||||||||
| PROVOST/VP ACADEMIC AFFAIRS | $170,738 | $0 | $0 | $0 | $1,581 | $0 | $11,363 | $0 | $15,591 | $0 | $199,273 | $0 | $0 | $0 |
| JEAN BRAL | ||||||||||||||
| VP, EXT. UNIVERSITY PROGRAMS | $151,303 | $0 | $0 | $0 | $1,323 | $0 | $7,964 | $0 | $10,062 | $0 | $170,652 | $0 | $0 | $0 |
| JAMII CLAIBORNE | ||||||||||||||
| VP, STUDENT AFFAIRS | $129,914 | $0 | $0 | $0 | $0 | $0 | $8,948 | $0 | $25,091 | $0 | $163,953 | $0 | $0 | $0 |
| LISA BEST | ||||||||||||||
| DEAN, SCHOOL OF BUSINESS | $143,227 | $0 | $0 | $0 | $684 | $0 | $9,646 | $0 | $24,042 | $0 | $177,599 | $0 | $0 | $0 |
| DIXEE BARTHOLOMEW-FEIS | ||||||||||||||
| DEAN, SCHOOL OF LIBERAL ARTS | $120,314 | $0 | $0 | $0 | $0 | $0 | $8,227 | $0 | $27,134 | $0 | $155,675 | $0 | $0 | $0 |
| BRITTANY GARLING | ||||||||||||||
| DEAN OF SCHOOL OF EDUCATION/ASSOCIATE PROFESSOR OF EDUCATION | $117,323 | $0 | $0 | $0 | $0 | $0 | $7,494 | $0 | $29,244 | $0 | $154,061 | $0 | $0 | $0 |
| LUCAS DEWITT | ||||||||||||||
| DIRECTOR OF MASTER'S EDUCATION PROGRAMS | $125,971 | $0 | $0 | $0 | $0 | $0 | $5,171 | $0 | $27,006 | $0 | $158,148 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Housing allowance or residence for personal use | FormAndLineReferenceDesc |
| Explanation | BRIAN LENZMEIER, PRESIDENT OF BUENA VISTA UNIVERSITY, WAS PROVIDED HOUSING THAT MET THE EXCLUSION UNDER SECTION 119 AND THEREFORE WAS NOT INCLUDED IN W-2 TAXABLE WAGES. THE PERSONAL SERVICES PROVIDED INCLUDED CLEANING SERVICES FOR UNIVERSITY EVENTS HELD AT PROVIDED HOUSING AND THEREFORE WAS NOT INCLUDED IN W-2 TAXABLE WAGES. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| A | 421235696 | 4624604Y9 | 2016-08-11 | $7,389,575 | REFUND PRIOR ISSUE(5/01/07) | false | false | false |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| B | 421235696 | 4624608C3 | 2021-02-17 | $8,756,450 | REFUND PRIOR ISSUE(5/25/11) | false | false | false |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| C | 421235696 | 46247DAR8 | 2023-03-22 | $26,617,097 | SEE PART VI | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $3,535,000 | $0 | $7,389,575 | $0 | $0 | $0 | $118,556 | $0 | $0 | $0 | $7,271,019 | $0 | 2008 | Yes (true) | false | Yes (true) | Yes (true) |
| B | $2,940,000 | $0 | $8,756,450 | $0 | $15,151 | $0 | $141,843 | $0 | $0 | $0 | $8,599,456 | $0 | 2012 | Yes (true) | false | Yes (true) | Yes (true) |
| C | $0 | $0 | $27,926,068 | $0 | $5,165 | $0 | $334,506 | $0 | $0 | $12,748,684 | $2,309,862 | $12,527,851 | false | Yes (true) | false | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Engage Bond Counsel ResearchEngageBondCounselResearchInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | 0.0 | 0.0 | 0.0 | false | false | 0 | false | Yes (true) |
| B | false | false | false | false | false | false | 0.0 | 0.0 | 0.0 | false | false | 0 | false | Yes (true) |
| C | false | false | false | false | false | false | 0.0 | 0.0 | 0.0 | false | false | 0 | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||||
| A | false | false | Yes (true) | Yes (true) | false | false | 0 | false | false | false | 0 | false | false | Yes (true) |
| (no name) | ||||||||||||||
| B | false | false | Yes (true) | Yes (true) | false | false | 0 | false | false | false | 0 | false | false | Yes (true) |
| NATIXIS FUNDING COR | ||||||||||||||
| C | false | Yes (true) | Yes (true) | false | false | false | 0 | false | false | Yes (true) | 1.9 | Yes (true) | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
| C | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part I, Column (f) Line C | CONSTRUCT AND RENOVATE FACILITES AND REFUND PRIOR ISSUES (12/1/13, 6/15/2020). |
| Schedule K, Part II, Line 3 Column C | THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS/MARKET VALUE FLUCTUATIONS |
| Schedule K, Part IV, Line 2c ARBITRAGE | (A) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/11/2017 (B) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 08/17/2021 NOTE REGARDING THE REBATE COMPUTATIONS ON 02/11/2017 AND 08/17/2021: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY |
| Schedule K, Part V Different Procedures to Undertake Corrective Action | Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A |
| Schedule K, Part IV, Line 2c COLUMN A | Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY The calculation for computing no rebate due was performed on 02/11/2017 |
| Schedule K, Part V Different Procedures to Undertake Corrective Action | Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A |
| Schedule K, Part IV, Line 2c COLUMN B | Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY The calculation for computing no rebate due was performed on 08/17/2021 |
| Schedule K, Part V Different Procedures to Undertake Corrective Action | Issuer name: IOWA HIGHER EDUCATION LOAN AUTHORITY N/A |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | N/A | RelationshipWithOrgTxt |
| Cash Grant | $64,122 | CashGrantAmt |
| Type Of Assistance | Scholarship for Dependent | TypeOfAssistanceTxt |
| Assistance Purpose | SCHOLARSHIP | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $951,795 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Taxidermy TaxidermyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $12,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Opinions of experts | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Furniture | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $10,602 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Securities - Publicly traded - Number of contributions. Taxidermy - Number of contributions Other - Furniture Number of contributions. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 6 | NUMBER OF VOLUNTEERS: THE NUMBER OF VOLUNTEERS WAS DETERMINED BY THE INSTITUTIONAL ADVANCEMENT OFFICE. DUTIES FOR VOLUNTEERS INCLUDED: ALUMNI CALLING PROSPECTIVE STUDENTS AND ALUMNI HELPING WITH EVENTS ON CAMPUS. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE DIRECTOR OF FINANCE PREPARES THE FORM 990 AND PROVIDES IT TO AN INDEPENDENT CPA FIRM TO REVIEW THE FORM 990. A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE STRATEGIC GROWTH AND SUSTAINABILITY COMMITTEE FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THROUGH THE TRUSTEE'S WEB PORTAL, BOARDVANTAGE. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE BOARD PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | EACH YEAR BUENA VISTA PROVIDES THEIR BOARD OF TRUSTEES AND OFFICERS A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS COMPLETED ELECTRONICALLY AND SUBMITTED. ONCE THE CONFLICT OF INTEREST QUESTIONNAIRES ARE COMPLETED, THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS. ANY BOARD MEMBER THAT HAS A CONFLICT ARE RECUSED FROM DISCUSSIONS, DELIBERATIONS AND VOTING ON THE TRANSACTION THEY HAVE A CONFLICT WITH. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE PRESIDENT OF BUENA VISTA UNIVERSITY'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE SALARIES OF OTHER PRESIDENTS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION BEING RECEIVED BY BUENA VISTA UNIVERSITY'S PRESIDENT. THE EXECUTIVE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS AND RECORDS ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | PROCESS FOR DETERMINING COMPENSATION OF ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES OF BUENA VISTA UNIVERSITY ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR AND FINAL APPROVAL IS GIVEN BY THE PRESIDENT. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE AND PRESIDENT ALSO REVIEW THE SALARIES OF THE OTHER OFFICERS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION TO THE COMPENSATION RECEIVED BY BUENA VISTA UNIVERSITY'S OFFICERS. THE EXECUTIVE COMMITTEE AND THE PRESIDENT CONTEMPORANEOUSLY DOCUMENT AND RECORD ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. BUENA VISTA ALSO DOES A THOROUGH REVIEW OF ALL SALARIES AND COMPARES THEM TO RELEVANT DATA INCLUDING NATIONAL SALARY SURVEYS, LOCAL COMPARATIVE DATA FOR ADMINISTRATIVE POSITIONS, COMPARISONS AT OTHER IOWA COLLEGE AND UNIVERSITIES, AND REGIONAL SALARY SURVEYS. THIS REVIEW WAS DONE DURING THE 2025 CALENDAR YEAR. |
| Form 990, Part VI, Line 19 Required documents available to the public | BUENA VISTA UNIVERSITY PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | FITNESS CENTER - Total Revenue: 1952, Related or Exempt Function Revenue: , Unrelated Business Revenue: 1952, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | CHARITABLE REMAINDER TRUST PAYMENTS - -223805; ACTUARIAL GAIN/LOSS ON ANNUITIES - -75834; PARTNERSHIP INVESTMENT - 86716; INTEREST IN EARNINGS OF BVU FUND, LP - 16384238; Total - 16171315; |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BVU FUND LP CO CAMBRIDGE ASSOCIATES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 115 FEDERAL STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462921999 | EIN |
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BVU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | Excluded | PredominantIncomeTypeTxt |
| Share Of Total Income | $10,821,073 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $144,856,918 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| UBI Code V | -$86,833 | UBICodeVAmt |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
| Ownership | 0.9999 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (3) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 W 4TH ST | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50588 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE TRUSTS | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Ownership | 0 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BVU FUND LP | ||
| S | $10,000,000 | CASH |
| BVU FUND LP | ||
| R | $1,000,000 | CASH |