SIMPSON COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SIMPSON COLLEGE (EIN 42-0680389)
- Tax period
- 2023-06-01 to 2024-05-31
- Filed
- 2025-04-14
- IRS object ID
- 202511049349302271
- Schema version
- 2023v6.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-14T19:12:35+00:00 | ReturnTs |
| Tax Period End | 2024-05-31 | 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 | 1248 O Street Ste 1040 | AddressLine1Txt |
| City | Lincoln | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 685081461 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680389 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIMP | BusinessNameControlTxt |
| Phone | 5159616251 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 NORTH C STREET | AddressLine1Txt |
| City | INDIANOLA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAY N BYERS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2025-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kristin Tynon | PreparerPersonNm |
| PTIN | P01063388 | PTIN |
| Phone | 4024737600 | PhoneNum |
| Preparation | 2025-04-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | 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 | JAY N BYERS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 NORTH C STREET | AddressLine1Txt |
| City | INDIANOLA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $93,577,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SIMPSON.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1860 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | A RESIDENTIAL, COEDUCATION, UNDERGRADUATE LIBERAL ARTS COLLEGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 43 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 42 | VotingMembersIndependentCnt |
| Total Employee | 1039 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,850,144 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,830,366 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,538,068 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $57,334,733 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,518,226 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,571,074 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,689,853 | PYOtherRevenueAmt |
| CY Other Revenue | $1,961,900 | CYOtherRevenueAmt |
| PY Total Revenue | $63,596,291 | PYTotalRevenueAmt |
| CY Total Revenue | $66,698,073 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $29,818,972 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $32,279,128 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,909,117 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,718,246 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,551,383 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $25,313,494 | PYOtherExpensesAmt |
| CY Other Expenses | $24,667,900 | CYOtherExpensesAmt |
| PY Total Expenses | $76,041,583 | PYTotalExpensesAmt |
| CY Total Expenses | $78,665,274 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$12,445,292 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,967,201 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $152,836,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $145,451,082 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,058,546 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,918,199 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $108,777,753 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $103,532,883 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THROUGH INNOVATIVE LEARNING OPPORTUNITIES, INDIVIDUAL STUDENT ATTENTION, AND AN UNWAVERING COMMITMENT TO INCLUSIVE EDUCATIONAL ACCESS, SIMPSON COLLEGE CULTIVATES A DIVERSE COMMUNITY OF LEARNERS TO LEAD LIVES OF MEANING AND PURPOSE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $70,065,817 | ExpenseAmt |
| Grant | $32,279,128 | GrantAmt |
| Revenue | $57,334,733 | RevenueAmt |
| Desc | SIMPSON COLLEGE PROVIDES INSTRUCTION TO APPROXIMATELY 1,200 FULL AND PART-TIME UNDERGRADUATE STUDENTS, WITH MAJOR AREAS OF INSTRUCTION IN BUSINESS, ELEMENTARY EDUCATION, SCIENCES AND THE ARTS. | Desc |
| Total Program Service Expenses | $70,065,817 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 | false | 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 | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1765 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1039 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 | 43 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 42 | 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 | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRET MILLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5159611398 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 NORTH C ST | AddressLine1Txt |
| City | INDIANOLA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (54 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 | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Deanna Strable-Soethout | |||||||||
| Treasurer | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Jay N Byers | |||||||||
| President | 40.0 | 0.0 | Yes (X) | Yes (X) | $165,389 | $0 | $10,528 | ||
| Marsha Kelliher | |||||||||
| President Thru AUG 23 | 40.0 | 0.0 | Yes (X) | Yes (X) | $329,282 | $0 | $45,109 | ||
| Susan E Voss | |||||||||
| Secretary | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Terry W Handley | |||||||||
| Board Chair | 0.5 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Barbara A Miller | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Ben F Gaumer | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Bishop Kennetha Bigham-Tsai | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| D Robert Downing | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Denise M Griffey | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Elizabeth Raymond Nigut | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Garrett Piklapp | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Hank Norem | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Izaah JB Knox | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| James C Spooner | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Jay T Marshall | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Jessica Boltinghouse | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Joe Sorenson | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| John R Norris | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| John T Lawlor | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Juli M Willeman | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kamie Downing-Haynes | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kevin Halterman | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kirk J Tyler | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Laura Howe | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Manuel A Cornell | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Maribeth Wright | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Mark L Hill | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Martha Davis-Goldstein | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Nick Andersen | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Nicole L Crain | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Nile D Ramsbottom | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Rick W Exline | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Robert G Riley | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Ron Carlson | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Ronald L Keller | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Sean M Kennedy | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Steven C Fiterman | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Steven G Johnson | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Terrance J Lillis | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Thomas J Keating | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Tim Bonney | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Trent Murphy | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Virginia Lauridsen | |||||||||
| Trustee | 0.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| BRET MILLS | |||||||||
| VP OF FINANCE/BUSINESS ADMINISTRATION, CFO | 40.0 | 0.0 | Yes (X) | $6,664 | $0 | $1,366 | |||
| Deanna McCormick | |||||||||
| VP- Business and Finance | 40.0 | 0.0 | Yes (X) | $155,690 | $0 | $9,425 | |||
| John Woell | |||||||||
| Academic Dean | 40.0 | 0.0 | Yes (X) | $173,601 | $0 | $27,511 | |||
| Randolph Fehr | |||||||||
| Interim VP - Business and Finance | 40.0 | 0.0 | Yes (X) | $105,000 | $0 | $0 | |||
| Jared Bienenmann | |||||||||
| Vice President - College Advancement | 40.0 | 0.0 | $153,927 | $0 | $28,097 | Yes (X) | |||
| Heidi B Levine | |||||||||
| VP - Planning and Student Development | 40.0 | 0.0 | $124,716 | $0 | $18,764 | Yes (X) | |||
| Keyah Levy | |||||||||
| VP - Diversity, Equity & Inclusion | 40.0 | 0.0 | $116,387 | $0 | $14,925 | Yes (X) | |||
| Leigh D Mlodzik | |||||||||
| VP - Enrollment | 40.0 | 0.0 | $138,059 | $0 | $24,776 | Yes (X) | |||
| Roger Degerman | |||||||||
| VP - Marketing & Strategic Communications | 40.0 | 0.0 | $134,227 | $0 | $21,142 | Yes (X) | |||
| Tracie Pavon | |||||||||
| Asst VP - Enrollment & Financial Aid | 40.0 | 0.0 | $146,317 | $0 | $15,189 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,749,259 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $216,832 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | 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 | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Story Construction Co | |||||
| 2810 Wakefield Circle | Ames | IA | 50010 | Construction | $7,579,959 |
| Jones Lang LaSalle Americas Inc | |||||
| 200 E Randolph Dr | Chicago | IL | 60601 | Campus Services | $4,089,041 |
| Sodexo Inc & Affiliates | |||||
| 4880 Paysphere Circle | Chicago | IL | 60674 | Food Service | $3,234,193 |
| Air-Con Mechanical Corporation | |||||
| 1415 SE Pleasant View Dr | Des Moines | IA | 50320 | Construction | $1,858,162 |
| Downing Construction Inc | |||||
| 509 E Scenic Valley Ave | Indianola | IA | 50125 | Construction | $605,613 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 37 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $15,480 | FundraisingAmt |
| Government Grants | $904,264 | GovernmentGrantsAmt |
| All Other Contributions | $3,910,622 | AllOtherContributionsAmt |
| Noncash Contributions | $607,628 | NoncashContributionsAmt |
| Total Contributions | $4,830,366 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $47,747,058 | $47,747,058 |
| RESIDENCE HALLS | 611710 | $4,872,146 | $4,872,146 |
| FOOD SERVICES | 722320 | $4,308,573 | $4,308,573 |
| CONFERENCE REVENUE | 721000 | $406,956 | $406,956 |
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 | $57,334,733 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,703,639 | TotalRevenueColumnAmt |
| Exclusion | $1,703,639 | ExclusionAmt |
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 | $27,728,494 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,396,647 | SecuritiesAmt |
| Other | $464,412 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,331,847 | SecuritiesAmt |
| Other | -$464,412 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $867,435 | TotalRevenueColumnAmt |
| Exclusion | $867,435 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $37,820 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $15,480 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $17,960 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,860 | TotalRevenueColumnAmt |
| Exclusion | $19,860 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,942,040 | TotalRevenueColumnAmt |
| Exclusion | $1,942,040 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| 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) |
|---|---|---|
| Other Revenue Total | $1,942,040 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,698,073 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,334,733 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,532,974 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,279,128 | TotalAmt |
| Program Services | $32,279,128 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,109,645 | TotalAmt |
| Program Services | $207,434 | ProgramServicesAmt |
| Management And General | $661,551 | ManagementAndGeneralAmt |
| Fundraising | $240,660 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,484,636 | TotalAmt |
| Program Services | $13,196,327 | ProgramServicesAmt |
| Management And General | $1,751,797 | ManagementAndGeneralAmt |
| Fundraising | $536,512 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,219 | TotalAmt |
| Program Services | $442,216 | ProgramServicesAmt |
| Management And General | $66,510 | ManagementAndGeneralAmt |
| Fundraising | $19,493 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,444,851 | TotalAmt |
| Program Services | $2,836,400 | ProgramServicesAmt |
| Management And General | $466,823 | ManagementAndGeneralAmt |
| Fundraising | $141,628 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,150,895 | TotalAmt |
| Program Services | $933,502 | ProgramServicesAmt |
| Management And General | $164,889 | ManagementAndGeneralAmt |
| Fundraising | $52,504 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,206,362 | TotalAmt |
| Program Services | $1,115,078 | ProgramServicesAmt |
| Management And General | $91,284 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,468 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $113,468 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,100 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $171,100 | 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 | $85,334 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $85,334 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,207,485 | TotalAmt |
| Program Services | $2,913,599 | ProgramServicesAmt |
| Management And General | $293,886 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,673 | TotalAmt |
| Program Services | $315,186 | ProgramServicesAmt |
| Management And General | $247,487 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,987,932 | TotalAmt |
| Program Services | $1,851,336 | ProgramServicesAmt |
| Management And General | $88,355 | ManagementAndGeneralAmt |
| Fundraising | $48,241 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $827,048 | TotalAmt |
| Program Services | $242,118 | ProgramServicesAmt |
| Management And General | $584,930 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,459,287 | TotalAmt |
| Program Services | $6,793,625 | ProgramServicesAmt |
| Management And General | $626,479 | ManagementAndGeneralAmt |
| Fundraising | $39,183 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,852,698 | TotalAmt |
| Program Services | $1,509,075 | ProgramServicesAmt |
| Management And General | $44,290 | ManagementAndGeneralAmt |
| Fundraising | $299,333 | 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 | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,443,292 | TotalAmt |
| Program Services | $1,294,570 | ProgramServicesAmt |
| Management And General | $132,043 | ManagementAndGeneralAmt |
| Fundraising | $16,679 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,984,108 | TotalAmt |
| Program Services | $2,722,359 | ProgramServicesAmt |
| Management And General | $233,277 | ManagementAndGeneralAmt |
| Fundraising | $28,472 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,839 | TotalAmt |
| Program Services | $67,462 | ProgramServicesAmt |
| Management And General | $95,377 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT EXPENSE | $403,654 | $403,654 | $0 | $0 |
| ATHLETICS | $332,049 | $332,049 | $0 | $0 |
| MEMBERSHIP AND DUES | $275,723 | $66,435 | $209,288 | $0 |
| STAFF BENEFITS/RECRUITING | $192,802 | $0 | $192,802 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,400,046 | TotalAmt |
| Program Services | $544,264 | ProgramServicesAmt |
| Management And General | $727,104 | ManagementAndGeneralAmt |
| Fundraising | $128,678 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,665,274 | TotalAmt |
| Program Services | $70,065,817 | ProgramServicesAmt |
| Management And General | $7,048,074 | ManagementAndGeneralAmt |
| Fundraising | $1,551,383 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,607,022 | BOYAmt |
| EOY | $1,183,448 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,650,468 | BOYAmt |
| EOY | $6,292,890 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,462 | BOYAmt |
| EOY | $317,111 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,038,329 | BOYAmt |
| EOY | $1,210,353 | 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 | $75,547 | BOYAmt |
| EOY | $79,095 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,349,251 | BOYAmt |
| EOY | $1,405,500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $121,991,152 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $59,059,088 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,881,575 | BOYAmt |
| EOY | $62,932,064 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,944,448 | BOYAmt |
| EOY | $43,495,664 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,719,277 | BOYAmt |
| EOY | $28,329,962 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,920 | BOYAmt |
| EOY | $204,995 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,836,299 | BOYAmt |
| EOY | $145,451,082 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,959,013 | BOYAmt |
| EOY | $4,371,629 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,247,881 | BOYAmt |
| EOY | $478,995 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,965,000 | BOYAmt |
| EOY | $31,740,000 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,081,289 | BOYAmt |
| EOY | $4,382,787 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $805,363 | BOYAmt |
| EOY | $944,788 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,058,546 | BOYAmt |
| EOY | $41,918,199 | 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 | $18,903,150 | BOYAmt |
| EOY | $13,110,014 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,874,603 | BOYAmt |
| EOY | $90,422,869 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,777,753 | BOYAmt |
| EOY | $103,532,883 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,836,299 | BOYAmt |
| EOY | $145,451,082 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$11,967,201 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,722,331 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (true) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $1,444 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $1,444 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | A percentage of annual dues paid by Simpson college is attributable to Lobbying. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $121,640 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,930,607 | BeginningYearBalanceAmt |
| Contributions | $723,390 | ContributionsAmt |
| Investment Earnings Or Losses | $9,487,851 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,719,658 | GrantsOrScholarshipsAmt |
| Other Expenditures | $163,153 | OtherExpendituresAmt |
| Administrative Expenses | $85,334 | AdministrativeExpensesAmt |
| End Year Balance | $87,173,703 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $95,427,154 | BeginningYearBalanceAmt |
| Contributions | $727,546 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,898,867 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,391,012 | GrantsOrScholarshipsAmt |
| Other Expenditures | $9,934,214 | OtherExpendituresAmt |
| End Year Balance | $81,930,607 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $105,332,071 | BeginningYearBalanceAmt |
| Contributions | $1,051,350 | ContributionsAmt |
| Investment Earnings Or Losses | -$6,320,171 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,466,179 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,082,243 | OtherExpendituresAmt |
| Administrative Expenses | $87,674 | AdministrativeExpensesAmt |
| End Year Balance | $95,427,154 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,186,018 | BeginningYearBalanceAmt |
| Contributions | $562,808 | ContributionsAmt |
| Investment Earnings Or Losses | $25,410,997 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,058,771 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,666,558 | OtherExpendituresAmt |
| Administrative Expenses | $102,423 | AdministrativeExpensesAmt |
| End Year Balance | $105,332,071 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,808,538 | BeginningYearBalanceAmt |
| Contributions | $765,451 | ContributionsAmt |
| Investment Earnings Or Losses | $2,393,441 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,042,737 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,638,675 | OtherExpendituresAmt |
| Administrative Expenses | $100,000 | AdministrativeExpensesAmt |
| End Year Balance | $83,186,018 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.051 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.679 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.27 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,029,854 | OtherCostOrOtherBasisAmt |
| Book Value | $2,029,854 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $110,301,559 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,383,891 | DepreciationAmt |
| Book Value | $59,917,668 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $9,634,082 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,675,197 | DepreciationAmt |
| Book Value | $958,885 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $25,657 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $25,657 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $62,932,064 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| ALTERNATIVE INVESTMENTS | $13,019,671 | F |
| INVESTMENTS - OTHER SECURITIES | $15,310,291 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $28,329,962 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Asset Retirement Obligation | $507,706 |
| DEPOSITS | $184,868 |
| ANNUITY AND LIFE INCOME LIABILITIES | $98,775 |
| Operating Lease Liability | $153,439 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $944,788 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $41,520,354 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,722,331 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $464,412 | OtherRevenueAmt |
| Revenue Not Reported | $7,186,743 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,333,611 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $85,334 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $32,279,128 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $32,364,462 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $66,698,073 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,765,224 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $464,412 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $464,412 | ExpensesNotReportedAmt |
| Expenses Subtotal | $46,300,812 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $85,334 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $32,279,128 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $32,364,462 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $78,665,274 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 | MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| Schedule D, Part III, Line 4 Collections of art - description of collections | SIMPSON COLLEGE MAINTAINS VARIOUS ARTWORKS UTILIZED PRIMARILY FOR THE PRESERVATION OF THE HERITAGE OF THE COLLEGE AND GENERAL PUBLIC OBSERVATION. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | THE SIMPSON COLLEGE ENDOWMENT IS INTENDED TO SUPPORT THE STUDENTS OF THE COLLEGE VIA SCHOLARSHIPS AND LOAN FUNDS AS WELL AS OPERATIONS AND FACILITIES |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Cost of Fixed Asset Disposals - 464412 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Scholarships - 32279128 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Cost of Fixed Asset Disposals - 464412 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Scholarships - 32279128 |
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 | Via lectures, programs and events on campus |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | SIMPSON COLLEGE RECEIVES STUDENT FINANCIAL AID UNDER TITLE IV, AS WELL AS OTHER ASSISTANCE FROM THE FEDERAL GOVERNMENT AND FROM THE STATE OF IOWA IN THE FORM OF PASS-THROUGH AID TO QUALIFYING STUDENTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | Students traveling for academic studies | $24,607 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | students traveling or academic studies | $347,447 |
| South Asia | 0 | 0 | Program Services | students traveling for academic studies | $15,894 |
| 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 | $387,948 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $387,948 | TotalSpentAmt |
| Transfer To Foreign Corp | false | 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; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH ASIA-Accrual | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Online Auction | Event1Nm |
| Gross Receipts Event1 | $21,300 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $10,980 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,320 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $500 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,000 | OtherDirectExpensesEvent1Amt |
| Event2 | Storm Golf Outing | Event2Nm |
| Gross Receipts Event2 | $12,000 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $4,500 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $7,500 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $1,500 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $4,000 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $1,200 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $1,260 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $20,000 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $0 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $20,000 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $8,500 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $0 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $0 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $53,300 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $15,480 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $37,820 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $10,000 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $1,700 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,260 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $17,960 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $19,860 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS | 1058 | $31,823,665 |
| TUITION REMISSION | 11 | $455,463 |
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 | SCHOLARSHIPS ARE AWARDED TO STUDENTS THROUGH THE FINANCIAL AID OFFICE AND ARE BASED ON STATED CRITERIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jay N Byers | ||||||||||||||
| President | $165,389 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,528 | $0 | $175,917 | $0 | $0 | $0 |
| Marsha Kelliher | ||||||||||||||
| President Thru AUG 23 | $186,136 | $0 | $75,000 | $0 | $68,146 | $0 | $12,500 | $0 | $32,609 | $0 | $374,391 | $0 | $0 | $0 |
| John Woell | ||||||||||||||
| Academic Dean | $173,601 | $0 | $0 | $0 | $0 | $0 | $8,415 | $0 | $19,096 | $0 | $201,112 | $0 | $0 | $0 |
| Deanna McCormick | ||||||||||||||
| VP- Business and Finance | $152,791 | $0 | $2,899 | $0 | $0 | $0 | $4,335 | $0 | $5,090 | $0 | $165,115 | $0 | $0 | $0 |
| Jared Bienenmann | ||||||||||||||
| Vice President - College Advancement | $149,727 | $0 | $0 | $0 | $4,200 | $0 | $8,000 | $0 | $20,097 | $0 | $182,024 | $0 | $0 | $0 |
| Leigh D Mlodzik | ||||||||||||||
| VP - Enrollment | $138,059 | $0 | $0 | $0 | $0 | $0 | $7,293 | $0 | $17,483 | $0 | $162,835 | $0 | $0 | $0 |
| Tracie Pavon | ||||||||||||||
| Asst VP - Enrollment & Financial Aid | $106,317 | $0 | $40,000 | $0 | $0 | $0 | $5,436 | $0 | $9,753 | $0 | $161,506 | $0 | $0 | $0 |
| Roger Degerman | ||||||||||||||
| VP - Marketing & Strategic Communications | $134,227 | $0 | $0 | $0 | $0 | $0 | $6,463 | $0 | $14,679 | $0 | $155,369 | $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 | Former Key Employee President Kelliher was provided campus housing until the end of her employment with the College. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA HIGHER EDUCATION LOAN AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 421235696 | BondIssuerEIN |
| CUSIP | 4624607S9 | CUSIPNum |
| Bond Issued | 2020-11-25 | BondIssuedDt |
| Issue Price | $32,439,068 | IssuePriceAmt |
| Purpose | IOWA HIGHER EDUCATION LOAN AUTHORITY | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $699,068 | RetiredAmt |
| Total Proceeds | $32,439,068 | TotalProceedsAmt |
| In Reserve Fund | $2,645,086 | InReserveFundAmt |
| Capitalized Interest | $387,656 | CapitalizedInterestAmt |
| Refunding Escrow | $10,121 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $648,779 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $6,664,634 | CapitalExpendituresAmt |
| Other Spent Proceeds | $21,507,821 | OtherSpentProceedsAmt |
| Unspent | $876,573 | UnspentAmt |
| Substantial Completion | 2024 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | false | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 16 | ContributionCnt |
| Noncash Contributions Rpt F990 | $607,628 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | 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 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6 Section A, Line 1 | BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF THE COLLEGE, EXCEPT THAT, UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD, AWARD DEGREES, ALTER BYLAWS, LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR COLLEGE PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE COLLEGE, OR TAKE ANY ACTION WHICH HAS BEEN RESERVED BY THE BOARD. MINUTES OF EACH MEETING ARE PRESENTED TO THE BOARD AT THE FULL BOARD OF TRUSTEES MEETING FOR COMMENT AND SUCH ACTION AS IS APPROPRIATE. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE AUDIT AND COMPLIANCE COMMITTEE WILL REVIEW A DRAFT OF THE RETURN PRIOR TO FILING AND THE FINAL RETURN WILL BE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS FOR ANY ACTION ITEM INVOLVING A POTENTIAL CONFLICT OF INTEREST, WHETHER PRESENT AT A BOARD OR COMMITTEE MEETING OR ABSENT. THE CONFLICT WILL BE NOTED IN THE MEETING MINUTES. THE BOARD MEMBER MAY NOT PARTICIPATE IN OR BE ALLOWED TO HEAR THE BOARD OR COMMITTEE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS OR ANSWER QUESTIONS. THE BOARD MEMBER SHALL NOT ATTEMPT TO EXERT INFLUENCE WITH RESPECT TO THE MATTER. THE BOARD MEMBER SHALL NOT BE COUNTED TOWARD THE QUORUM OF THE MEETING, WILL NOT BE ALLOWED TO VOTE ON THE MATTER AND SHALL NOT BE PRESENT DURING THE VOTE UNLESS IT IS BY SECRET BALLOT. ALL THESE CONSIDERATIONS WILL BE REFLECTED IN THE MEETING MINUTES. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE EXECUTIVE COMPENSATION COMMITTE OF THE BOARD OF TRUSTEES, CONSISTING OF THE TREASURER, SECRETARY, AND CHAIRPERSON OF THE BOARD, IS CHARGED WITH REVIEWING AND APPROVING THE COMPENSATION OF THE PRESIDENT. THIS WAS LAST DONE IN CALENDAR YEAR 2023 WHEN THE BOARD HIRED JAY BYERS AS PRESIDENT OF SIMPSON COLLEGE. THE COMMITTEE USES COMPARABILITY DATA SUCH AS A SURVEY ISSUED TO SEVERAL PRIVATE COLLEGES REGARDING TOTAL COMPENSATION FOR A PRESIDENT CONDUCTED BY AN INDEPENDENT COMPENSATION CONSULTANT AND SALARY DATA FOR PRIVATE COLLEGE ADMINISTRATOR POSITIONS PROVIDED BY A STATE ASSOCIATION OF INDEPENDENT PRIVATE COLLEGES. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE PRESIDENT ESTABLISHES SALARIES FOR ALL OTHER KEY EMPLOYEES BASED ON COMPARABLE MARKET DATA AND OTHER FACTORS. THIS WAS LAST DONE IN CALENDAR YEAR 2023. |
| Form 990, Part VI, Line 19 Required documents available to the public | UPON WRITTEN REQUEST TO THE PRESIDENT OR VICE PRESIDENT FOR BUSINESS FINANCE, THE COLLEGE WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | TRUST | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (true) | 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 | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |