2024-05-09T14:56:27-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 480556726 TABOR COLLEGE TABO 6209473121 400 S JEFFERSON HILLSBORO KS 67063 CATHY CASTLE CFO 6209473121 2024-05-09 1 CATHY CASTLE 999009999 0 SARAH HINTZ P00492291 3037795710 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CATHY CASTLE 400 S JEFFERSON HILLSBORO KS 67063 41957698 0 X WWW.TABOR.EDU X 1908 KS FOUR YEAR CHRISTIAN LIBERAL ARTS COLLEGE THAT PROVIDES EDUCATIONAL AND RELIGIOUS OPPORTUNITIES. 24 24 470 60 14007 12007 10272126 12587838 22983997 22128922 1614488 19857 21292 14007 34891903 34750624 12048405 12208521 0 0 8070282 7618327 0 0 289731 10408475 8459697 30527162 28286545 4364741 6464079 51458243 59007601 9260939 9253289 42197304 49754312 FOUR YEAR CHRISTIAN LIBERAL ARTS COLLEGE WHOSE PURPOSE IS EDUCATING STUDENTS AND HELPING THEM EARN A COLLEGE DEGREE. 0 0 26738853 12208521 22128922 TABOR COLLEGE, INC. IS A FOUR-YEAR CHRISTIAN LIBERAL ARTS COLLEGE FOUNDED IN 1908 AND ACCREDITED BY THE HIGHER LEARNING COMMISSION. THE COLLEGE HAS AN ENROLLMENT OF APPROXIMATELY 600 STUDENTS ON ITS 80-ACRE CAMPUS IN HILLSBORO, KANSAS AND SELECT PROGRAMS OFFERED THROUGH ONLINE COURSES. TABOR OFFERS 29 BACHELOR'S DEGREE PROGRAMS, FOUR MASTER'S DEGREE PROGRAMS AND DUAL CREDIT FOR HIGH SCHOOL STUDENTS. TABOR OFFERS 19 VARSITY SPORTS, MANY COMPETING AT THE NATIONAL LEVEL, 20 STUDENT-LED ORGANIZATIONS, AND MANY FINE ARTS OPPORTUNITIES. STUDENTS REPRESENT 38 STATES AND 15 COUNTRIES ON TABOR'S CAMPUS. TABOR ALSO CREATES AND PROVIDES PROGRAMS THAT SERVE THE MISSION OF TABOR COLLEGE AT SITES IN THE UNITED STATES AND ABROAD. THESE RICH PROGRAMS ARE CHARACTERIZED BY THE INTEGRATION OF FAITH AND LEARNING THROUGH EXPERIENTIAL EDUCATION. 26738853 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 972 0 1 470 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 X CATHY CASTLE 6209473121 400 S JEFFERSON STREET HILLSBORO KS 67063 SUSAN KOSLOWSKY CHAIR 3.00 X X 0 0 0 DIANA RAUGUST VICE CHAIR 3.00 X X 0 0 0 JERAL GROSS TREASURER 1.00 X X 0 0 0 THEODORE FASZER SECRETARY 3.00 X X 0 0 0 ROGER EDIGER DIRECTOR 1.00 X 0 0 0 MELISSA GUTIERREZ DIRECTOR 1.00 X 0 0 0 DEREK HAMM DIRECTOR 1.00 X 0 0 0 ANDREW JOST DIRECTOR 1.00 X 0 0 0 MARK JOST DIRECTOR 1.00 X 0 0 0 KELLY KIRBY DIRECTOR 1.00 X 0 0 0 NATE LOEWEN DIRECTOR 1.00 X 0 0 0 WENDELL LOEWEN DIRECTOR 1.00 X 0 0 0 DEAN NACHTIGALL DIRECTOR 1.00 X 0 0 0 ALYVIA OWENS DIRECTOR 1.00 X 0 0 0 DENNIS PENNER DIRECTOR 1.00 X 0 0 0 SYLVIA PENNER DIRECTOR 1.00 X 0 0 0 CRAIG QUIRING DIRECTOR 1.00 X 0 0 0 PAT REDDING DIRECTOR 1.00 X 0 0 0 DANIEL RODRIGUEZ DIRECTOR 1.00 X 0 0 0 ELAINE SETZER-MAXWELL DIRECTOR 1.00 X 0 0 0 TIM SULLIVAN DIRECTOR 1.00 X 0 0 0 ORSON THOMAS DIRECTOR 1.00 X 0 0 0 RICHARD UNRUH DIRECTOR 1.00 X 0 0 0 DENISE WIENS DIRECTOR 1.00 X 0 0 0 DAVID JANZEN PRESIDENT 60.00 X 126385 0 4253 CATHY CASTLE CFO 40.00 X 59276 0 15160 MICHAEL JAMES FORMER CFO 10.00 X 40992 0 17491 226653 0 36904 1 0 0 0 VOGTS CONSTRUCTION 702 N MAIN STREET NEWTON KS 67114 CONSTRUCTION SERVICES 5584174 PIONEER COLLEGE CATERERS INC 303 GLENROSE AVE NASHVILLE TN 37210 FOOD SERVICES 1469592 AMBASSADOR EDUCATION SOLUTIONS 445 BROAD HOLLOW ROAD STE 206 MELVILLE NY 11747 BOOK SERVICES 424188 ORCHESTRATE HR 15305 DALLAS PARKWAY SUITE 800 ADDISON TX 75001 HR CONSULTING SERVICES 206780 EAB GLOBAL INC 2445 M STREET NW WASHINGTON DC 20037 SOLUTIONS FOR STUDENT PROSPECTS 183758 12 438965 12148873 2481441 12587838 STUDENT TUITION & FEES 611600 21582939 21582939 OTHER PROGRAM ACTIVITI 611710 377531 377531 AUXILIARY ENTERPRISES 611710 168452 168452 22128922 47897 47897 7179034 7207074 -28040 -28040 -28040 ADVERTISING INCOME 541800 14007 14007 14007 34750624 22128922 14007 19857 12208521 12208521 231126 192967 31794 6365 5798326 4838266 797500 162560 192666 162175 26565 3926 1005094 846027 138585 20482 391115 329217 53928 7970 75405 75405 100451 100451 176584 175734 850 55322 53422 1900 95655 59706 2112 33837 2335186 2330119 2912 2155 551494 538796 1417 11281 396126 396126 1466204 1466204 CAFETERIA & FOOD SERVIC 1410571 1410571 STUDENT SERVICES & SUPP 1393024 1334240 19928 38856 MEMBERSHIP FEES 287336 280423 6514 399 BAD DEBT EXPENSE 116339 116339 28286545 26738853 1257961 289731 285620 1101627 2461647 650748 29132 122089 31153 8836 58274620 21264097 32084770 37010523 2319990 2803017 13463033 16654007 782898 656754 51458243 59007601 650336 1018608 363158 230933 5035323 4772301 2546138 2783989 665984 447458 9260939 9253289 X 27857308 31542140 14339996 18212172 42197304 49754312 51458243 59007601 6464079 1092929 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14712200 3710735 1279971 636307 19066597 14990249 1852786 -1489636 641199 14712200 11269303 1529707 2567920 376681 14990249 10961317 428053 162181 282248 11269303 10202555 324755 776198 342191 10961317 0.18190 0.79094 0.02716 1 0 4321349 4321349 40789525 15365852 25423673 7183654 5898245 1285409 5980092 5980092 37010523 INVESTMENTS HELD AT MBF 16654007 F 16654007 FINANCING LEASE OBLIGATIONS 283458 U.S. GOVERNMENT GRANTS REFUNDABLE 164000 447458 X 23978589 1092929 21748 1114677 22863912 100451 11786261 11886712 34750624 16421581 21748 422260 444008 15977573 100451 12208521 12308972 28286545 PART V, LINE 4: ENDOWMENTS ARE HELD PRIMARILY TO FUND SCHOLARSHIPS AND MAINTAIN FACILITIES. PART X, LINE 2: TABOR COLLEGE, INC. IS ORGANIZED AS KANSAS NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE IRC. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE HAS ADOPTED THE ACCOUNTING STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE COLLEGE'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 12,208,521. ENDOWMENT RELEASES NETTED WITH EXPENSES -422,260. PART XII, LINE 2D - OTHER ADJUSTMENTS: ENDOWMENT RELEASES NETTED WITH EXPENSES 422,260. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 12,208,521. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 TABOR COLLEGE MAKES ITS TITLE IX NONDISCRIMINATORY POLICY AVAILABLE ON ITS LANDING PAGE FOR ITS WEBSITE: TABOR COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, SEX, DISABILITY, OR AGE IN ITS PROGRAMS AND ACTIVITIES." THE FOLLOWING IS COMMUNICATED IN THE ACADEMIC CATALOG, ON THE TABOR COLLEGE WEBSITE UNDER THE CONSUMER INFORMATION DISCLOSURE IN THE STUDENT HANDBOOK AND THE POLICY MANUAL. TABOR COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENDER, RELIGION, DISABILITY, OR NATIONAL OR ETHNIC ORIGIN IN ITS ADMINISTRATION OF ITS EDUCATIONAL POLICIES, FEDERAL, STATE, AND INSTITUTIONAL FINANCIAL AID POLICIES, SCHOLARSHIP PROGRAMS, LOAN PROGRAMS, ATHLETIC PROGRAMS, ADMISSIONS CRITERIA, OR ANY OTHER COLLEGE-ADMINISTERED PROGRAMS. SCHEDULE E, PART I, LINE 6 TABOR COLLEGE RECEIVES MONEY FROM FEDERAL STUDENT LOAN PROGRAMS FOR ITS STUDENTS, INCLUDING PELL, SEOG, WORK STUDY, DIRECT LOANS, & TEACH GRANTS 1 INSTITUTIONAL SCHOLARSHIPS & GRANTS 596 12208521 N/A N/A PART I, LINE 2: TABOR COLLEGE EVALUATES EACH STUDENT'S QUALIFICATION FOR FEDERAL AND STATE FINANCIAL AID UTILIZING THE INFORMATION ON THE FAFSA FORM, ALONG WITH OTHER MATERIALS PROVIDED BY THE STUDENT FOR FORMS OF INSTITUTIONAL OFFERINGS. STUDENTS MUST MEET ALL THE DEPARTMENT OF EDUCATION GUIDELINES TO RECEIVE FEDERAL FINANCIAL AID, INCLUDING ANY REQUIRED VERIFICATIONS, SATISFACTORY ACADEMIC PROGRESS, ATTENDANCE, NUMBER OF HOURS, AND FINANCIAL AID HISTORY. STUDENTS MAY BE ELIGIBLE FOR MERIT-BASED AID AND/OR NEED-BASED AID. ELEGIBILITY REQUIREMENTS MET FOR CERTAIN TYPES OF AID. DETERMINATIONS ARE MADE BY THE FINANCIAL AID OFICE IN CONJUCTION WITH OTHER DEPARTMENTS, SUCH AS THE ACADEMIC DEPARTMENTS, ATHLETIC DEPARTMENTS, ADMISSIONS AND THE ADVANCEMENT DEPARTMENT. A KANSAS INDEPENDENT COLLEGE FINANCE AUTHORITY 480766794 2017-12-28 6360000 REPAYMENT OF BONDS AND OTHER ISSUE COSTS 0 0 0 A 1490000 6360000 248000 6309445 50555 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 142100 SCHOLARSHIPS X 7 2439821 FMV X WHEAT BUSHELS 6 29120 ACTUAL COST X MEMOS 4 11500 ACTUAL COST X SOYBEAN BUSHELS 5 1000 ACTUAL COST 0 0 1 0 PART I, COLUMN (B): COLUMN B SHOWS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 1A THE PRINCIPAL STANDING COMMITTEE OF THE BOARD SHALL BE THE EXECUTIVE COMNMITTEE. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE ELECTED OFFICERS OF THE BOARD AND SUCH ADDITIONAL AT-LARGE MEMBERS AS MAY BE ELECTED BY THE BOARD FROM TIME TO TIME. THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS OF THE BOARD BETWEEN BOARD MEETINGS. THIS COMMITTEE SHALL MEET AT THE REQUEST OF THE CHAIR OF THE BOARD AND MAKE SUCH POLICY DECISIONS AS NECESSARY FOR EFFECTIVE OPERATION OF THE SCHOOL, LEAVING ITEMS OF MAJOR IMPORTANCE FOR DECISION BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF TABOR COLLEGE SHALL CONSIST OF THE THE CHURCH CONGREGATIONS WHICH ARE MEMBERS OF THE CENTRAL DISTRICT CONFERENCE, THE SOUTHERN DISTRICT CONFERENCE, THE LATIN AMERICAN DISTRICT CONFERENCE AND THE EASTERN DISTRICT CONFERENCE OF MENNONITE BRETHREN CHURCHES, AND EACH INDIVIDUAL MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A A MAJORITY OF THE MEMBERS OF THE BOARD SHALL BE ELECTED BY THE FOUR DISTRICT CONFERENCES. THE BOARD SHALL BE CONSTITUTED AS FOLLOWS: I. EIGHT (8) MEMBERS SHALL BE ELECTED FROM THE MEMBERSHIP OF THE SOUTHERN DISTRICT CONFERENCE BY THE CONVENTION OF THE SOUTHERN DISTRICT CONFERENCE; II. FIVE (5) MEMBERS SHALL BE ELECTED FROM THE MEMBERSHIP OF THE CENTRAL DISTRICT CONFERENCE BY THE CONVENTION OF THE CENTRAL DISTRICT CONFERENCE; III. ONE (1) MEMBER SHALL BE ELECTED FROM THE MEMBERSHIP OF THE LATIN AMERICAN DISTRICT CONFERENCE BY THE CONVENTION OF THE LATIN AMERICAN DISTRICT CONFERENCE; IV. ONE (1) MEMBERS SHALL BE ELECTED FROM THE MEMBERSHIP OF THE EASTERN DISTRICT CONFERENCE BY THE CONVENTION OF THE EASTERN DISTRICT CONFERENCE; V. THE DISTRICT MINISTERS OF BOTH THE CENTRAL DISTRICT CONFERENCE AND THE SOUTHERN DISTRICT CONFERENCE SHALL BE EX OFFICIO MEMBERS; VI. UP TO TWELVE (12) MEMBERS MAY BE APPOINTED BY THE BOARD AT ITS SOLE DISCRETION. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS AND ARTICLES OF INCORPORATION OF THE CORPORATION MAY BE REVISED OR AMENDED BY EITHER OF THE FOLLOWING METHODS: (A) BY SUBMITTING THE PROPOSED REVISION OR AMENDMENT TO THE FOUR DISTRICT CONFERENCES FOR CONSIDERATION. A PROPOSED REVISION OR AMENDMENT WILL BE DEEMED TO BE ADOPTED BY THE MEMBERSHIP OF THE CORPORATION IF APPROVED BY ALL FOUR DISTRICT CONFERENCES. IN THE EVENT A PROPOSED REVISION OR AMENDMENT IS NOT UNANIMOUSLY APPROVED, IT MAY BE RESUBMITTED TO THE DISTRICT CONFERENCES AT A FUTURE TIME OR PRESENTED TO A SPECIAL MEETING OF THE CORPORATION AS DESCRIBED IN PARAGRAPH (B) OF THIS SECTION. (B) BY A MAJORITY VOTE OF THE VOTING REPRESENTATIVES AND INDIVIDUAL MEMBERS OF THE CORPORATION PRESENT AT A SPECIAL MEETING OF THE CORPORATION CALLED PURSUANT TO ARTICLE II, SECTION 2(C) OF THESE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B VP FOR BUSINESS AND FINANCE, REVIEWS COPY OF FORM 990 PREPARED BY PAID PREPARER. FORM 990 IS ALSO REVIEWED BY THE FINANCE COMMITTEE WHICH IS A SUB-COMMMITTEE OF THE FULL BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD DIRECTORS AND OFFICERS OF THE BOARD OF DIRECTORS AGREE, THAT AT SUCH TIME AS A MATTER COMES BEFORE THE BOARD OF DIRECTORS IN SUCH A WAY AS TO GIVE RISE TO A CONFLICT OF INTEREST, THAT THEY SHALL MAKE KNOWN THE POTENTIAL CONFLICT OF INTEREST AND ALL RELEVANT AND MATERIAL FACTS CONCERNING THE MATTER THAT MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE INTERESTS OF THE CORPORATION. THE BOARD CHAIRPERSON IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE INTERESTED PERSON FURTHER AGREES THAT, AFTER ANSWERING ANY QUESTIONS THAT ARE ASKED WITH RESPECT TO THE MATTER, THEY WILL WITHDRAW FROM THE MEETING FOR SO LONG AS THE MATTER SHALL CONTINUE UNDER DISCUSSION AND THAT, IF THE MATTER IS BROUGHT TO A VOTE, HE OR SHE SHALL NOT VOTE ON IT. THEY AGREE NOT TO INFLUENCE OR SEEK TO INFLUENCE ANY MATTERS, DECISIONS, OR VOTES COMING BEFORE THE BOARD OF DIRECTORS WHERE A CONFLICT OF INTEREST EXISTS OR APPEARS TO EXIST. THEY UNDERSTANDS THAT A WILLFUL VIOLATION OF THE CORPORATION'S ETHICS POLICY MAY RESULT IN A REQUEST FOR HIS OR HER RESIGNATION FROM THE BOARD OF DIRECTORS OR AS AN OFFICER OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINE COMPENSATION INCREASES BASED ON THE REVIEW OF INDUSTRY DATA & STATISTICS AND THE LIMITATIONS OF THE BUDGET. THE DESIRE IS FOR A GREATER COMPENSATION THAN THE BUDGET CAN CURRENTLY BEAR. ANNUAL ADJUSTMENTS WILL BE BASED ON THE AVAILABILITY OF RESOURCES IN THE BUDGET. THE BOARD ANNUALLY REVIEWS COMPENSATION OF THE PRESIDENT AS COMPARED TO OTHER SIMILAR ORGANIZATIONS. THE COMPENSATION FOR THE OTHER OFFICERS IS REVIEWED BY THE PRESIDENT. TABOR PARTICIPATES IN A SURVEY WITH THE KANSAS INDEPENDENT COLLEGE ASSOCIATION, WHICH PROVIDES COMPARATIVE DATA FROM SURVEYS THAT ARE COMPLETED EACH YEAR AND DISTRIBUTED TO PARTICIPATING SCHOOLS. THE DELIBERATION AND DECISION WAS ALL IN PERSON CONVERSATIONS AT THE BOARD MEETING. THE DECISIONS ARE COMMUNICATED TO THE CFO IN WRITING. THIS PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THIS INFORMATION IS NOT TYPICALLY AVAILABLE TO THE PUBLIC. TABOR COLLEGE MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. KANSAS INDEPENDENT COLLEGE FOUNDATION 700 S KANSAS AVE SUITE 622B TOPEKA KS 66603 480636041 FINANCIAL SUPPORT, STUDENT AID & STAFF DEVELOPMENT FOR MEMBER COLLEGES KS 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0