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PALMER COLLEGE OF CHIROPRATIC- WEST: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PALMER COLLEGE OF CHIROPRATIC- WEST (EIN 94-2515428)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-02-26
IRS object ID
202410579349300746
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-26T17:10:17-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line119026 RIDGEWOOD PKWY STE 400AddressLine1Txt
CitySAN ANTONIOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78259ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN942515428EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PALMER COLLEGE OF CHIROPRACTIC WESTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPALMBusinessNameControlTxt
Phone4089446000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line190 E TASMANAddressLine1Txt
CitySAN JOSECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95134ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER RANDAZZOPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5638845871PhoneNum
Signature2024-02-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastRANDAZZOPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBECCA A RODRIGUEZPreparerPersonNm
PTINP01073764PTIN
Phone2108286281PhoneNum
Preparation2024-02-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDENNIS MARCHIORI DCPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 BRADY STREETAddressLine1Txt
CityDAVENPORTCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52803ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,860,978GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PALMER.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee145TotalEmployeeCnt
Total Volunteers78TotalVolunteersCnt
Total Gross UBI$1,984TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,793,090PYContributionsGrantsAmt
CY Contributions Grants$111,565CYContributionsGrantsAmt
PY Program Service Revenue$12,605,967PYProgramServiceRevenueAmt
CY Program Service Revenue$9,164,854CYProgramServiceRevenueAmt
PY Investment Income$94,625PYInvestmentIncomeAmt
CY Investment Income$120,772CYInvestmentIncomeAmt
PY Other Revenue$96,170PYOtherRevenueAmt
CY Other Revenue$292,831CYOtherRevenueAmt
PY Total Revenue$14,589,852PYTotalRevenueAmt
CY Total Revenue$9,690,022CYTotalRevenueAmt
PY Grants And Similar Paid$1,290,238PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$761,335CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,366,009PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,980,367CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,305,485PYOtherExpensesAmt
CY Other Expenses$3,603,327CYOtherExpensesAmt
PY Total Expenses$11,961,732PYTotalExpensesAmt
CY Total Expenses$9,345,029CYTotalExpensesAmt
PY Revenues Less Expenses$2,628,120PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$344,993CYRevenuesLessExpensesAmt
Total Assets BOY$15,332,281TotalAssetsBOYAmt
Total Assets EOY$18,521,572TotalAssetsEOYAmt
Total Liabilities BOY$1,222,896TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,921,471TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,109,385NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,600,101NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,036,403ExpenseAmt
Grant$761,335GrantAmt
Revenue$8,785,534RevenueAmt
DescPALMER COLLEGE EDUCATES STUDENTS WITH A DOCTOR OF CHIROPRACTIC DEGREE. STUDENTS ARE PROVIDED CLASSROOM AND LAB INSTRUCTION TO LEARN THE SCIENCE, ART AND PHILOSOPHY OF CHIROPRACTIC. ENROLLMENT FOR THE SPRING 2023 TERM WAS 195 STUDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,884,557ExpenseAmt
Revenue$379,320RevenueAmt
DescPALMER COLLEGE OPERATES CHIROPRACTIC CLINICS TO EXTEND THE STUDENT EDUCATION FROM THE CLASSROOM TO DIRECT PATIENT CARE. THE DOCTOR OF CHIROPRACTIC DEGREE IS A 13 QUARTER PROGRAM OF WHICH APPROXIMATELY THE FINAL 1/4TH IS SPENT IN THE CLINIC SETTING WORKING WITH PATIENTS. STUDENT TUITION REPORTED ABOVE IS USED TO OFFSET THE COST OF CLINIC OPERATIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$6,973ExpenseAmt
DescRESEARCH IS DEDICATED TO IMPACTING PATIENT CARE AND POLICY THROUGH RESEARCH, ANALYSIS AND INTELLIGENCE. THE ORGANIZATION TAKES A COMPREHENSIVE APPROACH TO RESEARCH FOCUSING ON BASIC AND CLINICAL SCIENCES IN ADDITION TO HEALTH SERVICES WORK.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$438,103ExpenseAmt
DescAUXILIARY ENTERPRISES AND ACTIVITIES RELATED TO OPERATION OF BOOKSTORE, CAFETERIA, PRINT SHOP, AND CONTINUING EDUCATION PROGRAMS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$438,103TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$8,366,036TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document308IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee145EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER RANDAZZOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5638845141PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 BRADY STREETAddressLine1Txt
CityDAVENPORTCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52803ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
TREVOR V IRELAND DC
TRUSTEE/CHAIRPERSON10.0020.00Yes (X)Yes (X)$0$0$0
VICKIE A PALMER HCD
TRUSTEE/SECRETARY GENERAL1.001.00Yes (X)Yes (X)$0$0$0
DON BETZ PHD
TRUSTEE1.001.00Yes (X)$0$0$0
MICHAEL CHANCE DC
TRUSTEE1.001.00Yes (X)$0$0$0
DONNA CRAFT DC
TRUSTEE1.001.00Yes (X)$0$0$0
DONALD DOUCETTE PHD
TRUSTEE1.001.00Yes (X)$0$0$0
SUSAN HATFIELD PHD
TRUSTEE1.001.00Yes (X)$0$0$0
CHARLES KELLER DC MA
TRUSTEE1.001.00Yes (X)$0$0$0
KENNETH R KOUPAL
TRUSTEE1.001.00Yes (X)$0$0$0
ROBERT LAMBERT JD
TRUSTEE (UNTIL 12.31.22)1.001.00Yes (X)$0$0$0
KENT PILCHER
TRUSTEE1.001.00Yes (X)$0$0$0
PAUL VANDUYNE PE DC
TRUSTEE/VICE CHAIRPERSON2.005.00Yes (X)Yes (X)$0$0$0
PATRICIA HARDAWAY JD
TRUSTEE1.001.00Yes (X)$0$0$0
NATHAN HINKELDEY DC DACRB
TRUSTEE1.001.00Yes (X)$0$0$0
DENNIS MARCHIORI DC
PRESIDENT/CHANCELLOR10.0030.00Yes (X)$0$536,695$76,458
JENNIFER RANDAZZO
TREASURER10.0030.00Yes (X)$0$211,645$45,105
LYNNE LINDSTROM
EXEC DIR OF BOD AFFAIRS/AS10.0030.00Yes (X)$0$94,054$27,858
GREGORY SNOW
DEAN40.00$212,056$0$22,128Yes (X)
BRIAN NOOK
ASSOC DEAN40.00$158,007$0$36,453Yes (X)
MATTHEW SKALSKI
FACULTY40.00$130,437$0$13,614Yes (X)
TAMMI CLARK
DEAN OF CLINICS40.00$150,288$0$45,370Yes (X)
BEDI DALBIR SING
DIRECTOR OF CLINIC40.00$128,585$0$36,080Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$779,373TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$842,394TotReportableCompRltdOrgAmt
Total Other Compensation$303,066TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K12IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HYGEIA
3012 SCOTT BLVDSANTA CLARACA95054CAMPUS JANITORIAL SERVICES$471,620
ALLIED UNIVERSAL SECURITY SERVICES
8 TOWER BRIDGE 161 WASHINGTON STCONSHOHOCKENPA19428CAMPUS SECURITY SERVICES$289,682
ARAMARK CORPORATION
915 DEGUIGNE DRSUNNYVALECA94088CAMPUS FOOD SERVICE$282,382
XEROX CORPORATION
PO BOX 802555CHICAGOIL60680CAMPUS COPY & PRINTING SERVICES$100,197
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$95,565GovernmentGrantsAmt
All Other Contributions$16,000AllOtherContributionsAmt
Total Contributions$111,565TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611600$8,785,534$8,785,534
CLINIC REVENUE611710$379,320$379,320
FieldValueIRS element (for citing)
Total Program Service Revenue$9,164,854TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$138,928TotalRevenueColumnAmt
Exclusion$138,928ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$7,760RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$7,760RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,760TotalRevenueColumnAmt
Exclusion$7,760ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$11,238SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$29,394SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$18,156SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$18,156TotalRevenueColumnAmt
Exclusion-$18,156ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$204,082GrossSalesOfInventoryAmt
Cost Of Goods Sold$141,562CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,520TotalRevenueColumnAmt
Exclusion$62,520ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
INTERFUND TRANSFERS900099$189,847$189,847
SUNDRY INCOME900099$30,720$30,720
PRINT SHOP REVENUE561439$1,984$1,984
FieldValueIRS element (for citing)
Other Revenue Total$222,551OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,690,022TotalRevenueColumnAmt
Related Or Exempt Func Income$9,164,854RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,984UnrelatedBusinessRevenueAmt
Exclusion$411,619ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$761,335TotalAmt
Program Services$761,335ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,797,447TotalAmt
Program Services$3,500,047ProgramServicesAmt
Management And General$297,400ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$252,522TotalAmt
Program Services$231,230ProgramServicesAmt
Management And General$21,292ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$649,044TotalAmt
Program Services$590,423ProgramServicesAmt
Management And General$58,621ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$281,354TotalAmt
Program Services$259,667ProgramServicesAmt
Management And General$21,687ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$22,882TotalAmt
Management And General$22,882ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$924,302TotalAmt
Program Services$812,354ProgramServicesAmt
Management And General$111,948ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$62,035TotalAmt
Program Services$54,670ProgramServicesAmt
Management And General$7,365ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$137,706TotalAmt
Program Services$131,716ProgramServicesAmt
Management And General$5,990ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$76,135TotalAmt
Program Services$54,056ProgramServicesAmt
Management And General$22,079ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,805,150TotalAmt
Program Services$1,509,051ProgramServicesAmt
Management And General$296,099ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,310TotalAmt
Program Services$11,995ProgramServicesAmt
Management And General$2,315ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,522TotalAmt
Program Services$20,904ProgramServicesAmt
Management And General$4,618ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$429TotalAmt
Program Services$429ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$235,242TotalAmt
Program Services$185,841ProgramServicesAmt
Management And General$49,401ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,431TotalAmt
Management And General$5,431ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT AID$95,565$95,565
COMMENCEMENT$88,785$88,785
LICENSE, FEES & PERMITS$31,822$7,364$24,458
STUDENT SERVICES & ACTI$31,165$31,165

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$46,846TotalAmt
Program Services$19,439ProgramServicesAmt
Management And General$27,407ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,345,029TotalAmt
Program Services$8,366,036ProgramServicesAmt
Management And General$978,993ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,523,836BOYAmt
EOY$1,609,563EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$301,691BOYAmt
EOY$290,108EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$2,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$105,326BOYAmt
EOY$335,367EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$101,573BOYAmt
EOY$72,184EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$162,501BOYAmt
EOY$177,892EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,790,735LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,120,140LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,905,839BOYAmt
EOY$1,670,595EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$8,231,515BOYAmt
EOY$11,194,722EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$3,169,141EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,332,281BOYAmt
EOY$18,521,572EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,197,909BOYAmt
EOY$743,959EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$24,987BOYAmt
EOY$8,372EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$3,169,140EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,222,896BOYAmt
EOY$3,921,471EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,887,717BOYAmt
EOY$14,204,325EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$221,668BOYAmt
EOY$395,776EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,109,385BOYAmt
EOY$14,600,101EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,332,281BOYAmt
EOY$18,521,572EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$344,993ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$145,723NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$346,837BeginningYearBalanceAmt
Contributions$802ContributionsAmt
Investment Earnings Or Losses$35,931InvestmentEarningsOrLossesAmt
Grants Or Scholarships$16,700GrantsOrScholarshipsAmt
End Year Balance$366,870EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$375,928BeginningYearBalanceAmt
Contributions$32,728ContributionsAmt
Investment Earnings Or Losses-$46,919InvestmentEarningsOrLossesAmt
Grants Or Scholarships$11,000GrantsOrScholarshipsAmt
Other Expenditures$3,900OtherExpendituresAmt
End Year Balance$346,837EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$282,015BeginningYearBalanceAmt
Contributions$25,989ContributionsAmt
Investment Earnings Or Losses$81,325InvestmentEarningsOrLossesAmt
Grants Or Scholarships$10,000GrantsOrScholarshipsAmt
Other Expenditures$3,400OtherExpendituresAmt
End Year Balance$375,929EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$266,434BeginningYearBalanceAmt
Contributions$10,125ContributionsAmt
Investment Earnings Or Losses$17,956InvestmentEarningsOrLossesAmt
Grants Or Scholarships$9,500GrantsOrScholarshipsAmt
Other Expenditures$3,000OtherExpendituresAmt
End Year Balance$282,015EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$261,600BeginningYearBalanceAmt
Investment Earnings Or Losses$13,734InvestmentEarningsOrLossesAmt
Grants Or Scholarships$8,900GrantsOrScholarshipsAmt
End Year Balance$266,434EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,988,043OtherCostOrOtherBasisAmt
Depreciation$2,698,098DepreciationAmt
Book Value$1,289,945BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,802,692OtherCostOrOtherBasisAmt
Depreciation$1,422,042DepreciationAmt
Book Value$380,650BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,670,595TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT TO USE ASSETSDesc
Book Value$3,169,141BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,169,141TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$3,169,140Amt
FieldValueIRS element (for citing)
Total Liability$3,169,140TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$9,193,757TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$145,723NetUnrealizedGainsInvstAmt
Other Revenue$142,229OtherRevenueAmt
Revenue Not Reported$287,952RevenueNotReportedAmt
Revenue Subtotal$8,905,805RevenueSubtotalAmt
Other Revenues Not Included$784,217OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$784,217RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,690,022TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,703,041TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$142,229OtherExpensesIncludedAmt
Expenses Not Reported$142,229ExpensesNotReportedAmt
Expenses Subtotal$8,560,812ExpensesSubtotalAmt
Other Expenses Not Included$784,217OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$784,217ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,345,029TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:ENDOWMENT FUNDS ARE USED PER DONOR SPECIFICATIONS. THEY ARE PRIMARILY DESIGNATED TO PROVIDE STUDENT SCHOLARSHIPS BUT ARE ALSO USED TO FOR FACILITIES, PROGRAMS, AND ADMINISTRATIVE EXPENSES.
PART X, LINE 2:MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX-EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2023 AND 2022, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COGS NETTED WITH REVENUE 141,562. EXPENSES NETTED WITH REVENUE 667.
PART XI, LINE 4B - OTHER ADJUSTMENTS:INSTITUTIONAL GRANTS 761,335. INVESTMENT FEE 22,882.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COGS NETTED WITH REVENUE 141,562. EXPENSES NETTED WITH REVENUE 667.
PART XII, LINE 4B - OTHER ADJUSTMENTS:INSTITUTIONAL GRANTS 761,335. INVESTMENT FEE 22,882.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3PALMER COLLEGE OF CHIROPRACTIC PUBLISHES ITS EQUAL OPPORTUNITY STATEMENT IN PRINTED MATERIALS THROUGHOUT THE STUDENT RECRUITMENT AND ORIENTATION PERIOD. PALMER COLLEGE OF CHIROPRACTIC DOES NOT ROUTINELY USE NEWSPAPER OR BROADCAST MEDIA IN ITS STUDENT RECRUITMENT EFFORTS. HOWEVER, THE COLLEGE DOES PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY IN A WAY THAT MAKES THE POLICY KNOWN TO PROSPECTIVE STUDENTS BY PUBLISHING THE COLLEGE'S EQUAL OPPORTUNITY STATEMENT IN PRINTED MATERIALS PROVIDED THROUGHOUT THE STUDENT RECRUITMENT PERIOD. IN ADDITION, THE COLLEGE'S EQUAL OPPORTUNITY STATEMENT IS PROVIDED TO CURRENT STUDENTS AND THE GREATER COLLEGE COMMUNITY IN THE COLLEGE CATALOG, WHICH IS AVAILABLE IN PRINT AND ON THE PALMER WEBSITE, AS WELL AS IN THE STUDENT HANDBOOK, WHICH IS DISTRIBUTED TO ALL STUDENTS DURING THE STUDENT ORIENTATION PROGRAM.
SCHEDULE E, PART I, LINE 6FEDERAL GRANTS: FEDERAL WORK STUDY PROGRAMS (FWS) PERKINS LOAN PROGRAM HIGHER EDUCATION EMERGENCY RELIEF FUND (HEERF)

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
EDUCATION GRANTS141$708,185N/AN/A
STUDENT SCHOLARSHIPS28$53,150N/AN/A

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COLLEGE MONITORS ELIGIBILITY FOR THESE AWARDS BY ASSESSING STUDENT RECORDS, FINANCIAL NEED AND ACADEMIC PERFORMANCE. SCHOLARSHIP COMMITTEE REVIEWS APPLICATIONS FOR AWARDS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DENNIS MARCHIORI DC
PRESIDENT/CHANCELLOR$0$423,504$0$100,000$0$13,191$0$40,264$0$36,194$0$613,153$0$0
JENNIFER RANDAZZO
TREASURER$0$166,396$0$45,000$0$249$0$14,081$0$31,024$0$256,750$0$0
GREGORY SNOW
DEAN$205,458$0$6,000$0$598$0$16,613$0$5,515$0$234,184$0$0$0
TAMMI CLARK
DEAN OF CLINICS$146,288$0$4,000$0$0$0$12,089$0$33,281$0$195,658$0$0$0
BRIAN NOOK
ASSOC DEAN$154,007$0$4,000$0$0$0$12,619$0$23,834$0$194,460$0$0$0
BEDI DALBIR SING
DIRECTOR OF CLINIC$126,585$0$2,000$0$0$0$10,506$0$25,574$0$164,665$0$0$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1AFIRST CLASS OR CHARTER TRAVEL - FIRST CLASS TRAVEL IS ONLY PERMITTED BY THE CURRENT CHAIRMAN OF THE BOARD OF TRUSTEES SINCE HE IS LOCATED IN ANCHORAGE, ALASKA. CHARTER TRAVEL IS ALLOWED IF IT IS LESS EXPENSIVE THAN INDIVIDUAL AIRFARE WHEN A GROUP IS TRAVELING. THESE BENEFITS ARE NOT TREATED AS TAXABLE INCOME. TRAVELS FOR COMPANIONS - FOR ONE BOARD MEETING A YEAR, SPOUSES OF THE BOARD OF TRUSTEES ARE INVITED TO ACCOMPANY HIS/HER SPOUSE TO THE CITY WHERE THE MEETING TAKES PLACE. MOST YEARS THE COLLEGE REIMBURSES THE TRUSTEE MEMBER FOR THE SPOUSE'S TRAVEL AND EACH TRUSTEE MEMBER IS PROVIDED AN IRS FORM 1099 FOR THAT REIMBURSEMENT. ON A LESS FREQUENT BASIS, SPOUSES OF EXECUTIVES ARE INVITED TO BOARD MEETINGS. THE COST OF THAT TRAVEL IS ADDED TO AN EMPLOYEE'S IRS FORM W-2.
PART I, LINE 3COMPENSATION FOR THE PRESIDENT/CHANCELLOR IS DETERMINED BY THE BOARD OF PALMER COLLEGE FOUNDATION, A RELATED ENTITY.
PART I, LINE 4BTHE ORGANIZATION MAINTAINS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. THE PLAN PROVIDES FOR THE ORGANIZATION TO MAKE CONTRIBUTIONS FOR ELIGIBLE EMPLOYEES. CONTRIBUTIONS DURING THE YEAR TOTALED $15,864 FOR DENNIS MARCHIORI.
PART I, LINE 7EXECUTIVE ADMINISTRATORS REPORTING DIRECTLY AND PRIMARILY TO THE CHANCELLOR ARE AWARDED BONUSES ON A DISCRETIONARY BASIS DETERMINED BY THE CHANCELLOR USING A REVIEW OF DIFFERENT FACTORS SUCH AS COLLEGE, DIVISION AND DEPARTMENT OUTCOMES. THE FUNDS USED FOR THESE BONUSES ARE DETERMINED BY THE CHANCELLOR AND VICE CHANCELLOR FOR FINANCE BASED ON A REVIEW OF FINANCES AND GENERAL ACCOMPLISHMENTS OF THE ADMINISTRATION. ADMINISTRATORS AND STAFF BELOW THE ORGANIZATIONAL LEVEL ARE ALSO ELIGIBLE FOR DISCRETIONARY BONUSES REVIEWED BY THE EXECUTIVE ADMINISTRATION TEAM.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE EXECUTIVE COMMITTEE SHALL ACT WITH THE FULL POWER AND AUTHORITY OF THE BOARD OF TRUSTEES DURING THE INTERIM PERIODS BETWEEN THE BOARD OF TRUSTEES REGULAR MEETINGS EXCEPT AMENDING THE ARTICLES AND BYLAWS, MERGING OR DISSOLVING THE CORPORATION, CHANGES IN THE MISSION OR PURPOSE OF THE COLLEGE, EXERCISING POWERS SPECIFICALLY DELEGATED TO OTHER COMMITTEES BY THE BOARD, HIRING/ELECTING AND REMOVAL OF THE PRESIDENT/CHANCELLOR, EXEC VP, TREASURER, ASST SEC GEN AND ANY OTHER OFFICERS OF THE CORPORATION. AT SUCH MEETINGS THERE SHALL BE PRESENT IN PERSON OR BY PROXY A MAJORITY OF THE TRUSTEES WHO ARE MEMBERS OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS ONE MEMBER, PALMER COLLEGE FOUNDATION. THE RIGHTS, POWERS, DUTIES AND OBLIGATIONS OF THE MEMBER IS AND SHALL BE IDENTICAL TO THOSE OF THE MEMBERS OF PALMER COLLEGE FOUNDATION.
FORM 990, PART VI, SECTION A, LINE 7ATRUSTEES ARE ELECTED AT THE SAME TIME AND IN THE SAME MANNER AS PROVIDED IN THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS OF PALMER COLLEGE FOUNDATION. THE PERSONS NOMINATED FOR THE POSITION OF TRUSTEE BY THE BOARD OF TRUSTEES OF PALMER COLLEGE FOUNDATION AND/OR THE MEMBERS THEREOF SHALL BE NOMINATED TO SERVE IN THAT CAPACITY AS A TRUSTEE OF THIS CORPORATION AS WELL AS PALMER COLLEGE FOUNDATION.
FORM 990, PART VI, SECTION A, LINE 7BTHOSE PROVISIONS OF THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS OF THE CORPORATION THAT AFFECT THE RIGHTS, POWERS AND/OR DUTIES OF THE MEMBERS, INCLUSIVE OF THE RIGHT TO ELECT MEMBERS AND TRUSTEES AND/OR DISSOLVE THE CORPORATION OR SELL ALL OF ITS ASSETS OR EFFECT A MERGER OR CONSOLIDATION, MUST BE APPROVED BY A MAJORITY VOTE OF ALL OF THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM, AND PRESENTED TO THE VICE CHANCELLOR FOR FINANCE AND HER STAFF FOR THEIR REVIEW. THE FORM 990 DRAFT IS THEN PRESENTED TO THE AUDIT & COMPLIANCE COMMITTEE OF THE FOUNDATION'S BOARD OF TRUSTEES. THE AUDIT & COMPLIANCE COMMITTEE AND VICE CHANCELLOR FOR FINANCE WILL MEET TO REVIEW THE DRAFT FORM 990 WITH REPRESENTATIVES OF THE ACCOUNTING FIRM WHO COMPLETED THE DRAFT FORM 990, IF CONSIDERED NECESSARY. ONCE THE DRAFT HAS BEEN ACCEPTED BY THE AUDIT & COMPLIANCE COMMITTEE, COPIES OF THE FORM 990 WILL BE PROVIDED TO THE FULL BOARD OF TRUSTEES. ONCE BOARD RECEIPT HAS BEEN DETERMINED, THE VICE CHANCELLOR FOR FINANCE WILL SIGN AND FILE THE 990 WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE COLLEGE'S CONFLICT OF INTEREST POLICY FOR OFFICERS, DIRECTORS, AND TRUSTEES IS MANAGED BY THE TRUSTEE, GOVERNANCE & BOARD AFFAIRS (GOVERNANCE COMMITTEE) CHAIRPERSON IN CONJUNCTION WITH THE EXECUTIVE COMMITTEE OR GOVERNANCE COMMITTEE. THE POLICY IS DISCUSSED ANNUALLY AT THE SPRING MEETING AND THEN TRUSTEES COMPLETE AN ANNUAL DISCLOSURE FORM AND SUBMIT IT TO THE BOARD SECRETARY, WHO COMPILES THE LISTING OF ANY CONFLICTS AND PROVIDES A SUMMARY REPORT TO THE FULL BOARD AT THE SUMMER MEETING. THOSE WHO HAVE DECLARED A CONFLICT REFRAIN FROM PARTICIPATING IN RELATED DISCUSSIONS OR VOTING WHEN THAT CONFLICT ARISES. IN THE EVENT OF VIOLATION, THE EXECUTIVE OR GOVERNANCE COMMITTEE ADVISE THE TRUSTEE OR OFFICER OF THE STEPS THAT SHOULD BE TAKEN TO RECTIFY THE SITUATION. IN THE EVENT OF ANY CONFLICT DETERMINED BY THE BOARD TO BE SIGNIFICANT, IT MAY RESULT IN THE TRUSTEE/OFFICER BEING ASKED TO CEASE AND DESIST PARTICIPATION IN THE RELATIONSHIP OR SEVER THEIR RELATIONSHIP WITH PALMER COLLEGE. ALL COMPLETED FORMS ARE SUBMITTED TO THE BOARD SECRETARY AND BOARD LEGAL COUNSEL ANNUALLY AND KEPT ON FILE. FOR KEY EMPLOYEES, CONFLICTS OF INTEREST OR COMMITMENT (COIC) ARE HANDLED BY THE COLLEGE'S COMPLIANCE DEPARTMENT. THE COLLEGE REQUIRES DISCLOSURE OF ANY CONFLICT (WHETHER ACTUAL, POTENTIAL OR PERCEIVED). IT IS THE RESPONSIBILITY OF ALL EMPLOYEES TO SELF-DISCLOSE COIC'S DURING THE ANNUAL COLLECTION PERIOD OR ANY TIME PRIOR TO THE EXISTENCE OF A CONFLICT. THE COLLEGE'S COIC COMMITTEE REVIEWS ALL DISCLOSURES AND CAREFULLY EVALUATES ALL CIRCUMSTANCES RELATED TO THE DISCLOSURES. WHERE A CONFLICT EXISTS, THE COIC COMMITTEE DETERMINES IF THE CONFLICT IS ACCEPTABLE OR NOT. THE COLLEGE MAY ALSO REQUIRE THE DEVELOPMENT OF A WRITTEN MANAGEMENT PLAN. SUCH A PLAN WILL SPECIFY HOW THE INDIVIDUAL WILL MANAGE OR RESOLVE THE CONFLICT. BECAUSE EACH CONFLICT MAY PRESENT UNIQUE CIRCUMSTANCES, THE CONTENT OF EACH PLAN MAY VARY.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD CONSIDERS SEVERAL SOURCES IN DETERMINING COMPENSATION FOR SENIOR ADMINISTRATORS SUCH AS THE ACC SURVEYS, CHRONICLE OF HIGHER EDUCATION SURVEYS, GUIDANCE FROM PROFESSIONAL COMPENSATION CONSULTANTS AND ALSO WITH SURVEYS CONDUCTED BY OUR HUMAN RESOURCES DEPARTMENT. THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE MEETS PERIODICALLY DURING THE YEAR TO REVIEW THE CHANCELLOR'S PERFORMANCE AND SETS THE CHANCELLOR'S COMPENSATION. THESE DISCUSSIONS ARE DOCUMENTED IN THE BOARD MINUTES. THE CHANCELLOR SETS THE SENIOR ADMINISTRATORS SALARIES USING THE SURVEYS LISTED ABOVE AS GUIDANCE. PERIODICALLY, THE CHANCELLOR REPORTS TO THE APPROPRIATE BOARD COMMITTEE TO REVIEW SALARIES OF THE SENIOR ADMINISTRATORS.
FORM 990, PART VI, SECTION C, LINE 19PALMER COLLEGE DOES NOT MAKE ITS POLICIES, GOVERNING DOCUMENTS, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST OR COMMITMENT POLICY IS AVAILABLE ON PALMER'S WEBSITE.
FORM 990, PART VI, SECTION A, LINE 1B:THE FOLLOWING PALMER COLLEGE OF CHIROPRACTIC WEST DIRECTOR IS NOT INDEPENDENT DUE TO A TRANSACTION DISCLOSED ON THE FORM 990, SCHEDULE L OF PALMER COLLEGE FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION: KENT PILCHER.
FORM 990, PART IV, LINE 12 AND PART XII, LINES 2B AND 2C-AUDITED FIN STMTSTHE ORGANIZATION'S AUDIT & COMPLIANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
PALMER COLLEGE FOUNDATION
1000 BRADY STREETDAVENPORTIA52803426081293EDUCATIONIA501(C)(3)LINE 2N/A0
DR DAVID D PALMER ATHLETIC TRUST
1000 BRADY STREETDAVENPORTIA52803274313852FUND RAISINGIA501(C)(3)LINE 12A, I0PALMER COLLEGE FOUNDATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd