TUSCULUM UNIVERSITY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TUSCULUM UNIVERSITY (EIN 62-0484185)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202441359349309524
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T16:55:04-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620484185 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUSCULUM UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TUSC | BusinessNameControlTxt |
| Phone | 4236367300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5100 | AddressLine1Txt |
| City | GREENEVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37745 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BENITA BARE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4236367342 | PhoneNum |
| Signature | 2024-05-15 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BENITA | PersonFirstNm |
| Person Last | BARE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 1 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT HUMMEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5100 | AddressLine1Txt |
| City | GREENEVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37745 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,607,783 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TUSCULUM.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1794 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | Being PIONEER Ready calls each of us to be Proactive, Interactive, Organized, Nettie-like (service-minded), Engaged, Ethical, and Responsible! Tusculum University seeks to instill in its graduates a sense of the world in which they live and to develop skills to make sound decisions that are based on the common good. Embracing the founder's Presbyterian roots and Christian faith, the Institution is committed to act justly, love mercy, and walk humbly with God. Inspired by faith, a cultivating atmosphere of open dialogue and free inquiry is encouraged. With a civic arts tradition, there is an emphasis on citizens working together to form good societies that in turn nurture individuals of good character. Student-athletes become principled leaders who are contributing citizens and champions in life by instilling the highest values of character, integrity, and sportsmanship. The Center for Civic Advancement seeks to engage the heart, mind, and soul in cultivating awareness of self/others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 556 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,109,168 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,471,682 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $32,259,082 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,979,052 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,676,848 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,946,978 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,729,723 | PYOtherRevenueAmt |
| CY Other Revenue | $3,210,071 | CYOtherRevenueAmt |
| PY Total Revenue | $45,774,821 | PYTotalRevenueAmt |
| CY Total Revenue | $39,607,783 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,489,457 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,541,197 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,211,050 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,434,939 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $169,519 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,671,138 | PYOtherExpensesAmt |
| CY Other Expenses | $15,900,416 | CYOtherExpensesAmt |
| PY Total Expenses | $43,371,645 | PYTotalExpensesAmt |
| CY Total Expenses | $42,876,552 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,403,176 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,268,769 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $105,551,209 | TotalAssetsBOYAmt |
| Total Assets EOY | $102,284,398 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $51,921,273 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $51,931,217 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $53,629,936 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $50,353,181 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Building on a rich Presbyterian heritage and a pioneering spirit, Tusculum University provides an active and experiential education within a caring Christian environment to inspire civic engagement, enrich personal lives, and equip career-ready professionals. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $23,459,416 | ExpenseAmt |
| Grant | $13,541,197 | GrantAmt |
| Revenue | $24,031,451 | RevenueAmt |
| Desc | Tusculum University provided formal instruction and related academic support for over 1000 full-time equivalent students toward the fulfillment of Bachelor of Science and Bachelor of Art degrees, along with Master degrees in a variety of fields of study. The academic program challenges students to innovate, engage, experiment, and persevere as they discover their purpose. Along their educational journey, they are encouraged, empowered, supported, and inspired through a pioneer spirit. Most students receive generous financial support through a variety of scholarship programs. The instructional classrooms are small, which enables faculty to provide individual attention where needed. Strong personal relationships create life-long friendships and support. Academic services are provided through the library and technology resources, testing resources, career services, tutoring, workshops, counseling, and special academic accommodations. Labs are available on an ongoing basis. Personal counseling services are available by licensed clinical social workers. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,702,626 | ExpenseAmt |
| Revenue | $5,947,601 | RevenueAmt |
| Desc | Auxiliary services were provided to the population of students, as Tusculum University remains primarily a residential campus. Housing and meals were provided. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,032,184 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | A variety of services were provided to students through many programs and offices, including intramural sports, general athletics, spiritual life, the student lounge, Admissions, Financial Aid, the Registrar, Business Office, and Dean of Students, as well as others. Campus employment and internships were available for eligible students, providing financial resources and valuable work experiences, preparing students that are career-ready. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $37,194,226 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 556 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUSCULUM UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4236367300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5100 | AddressLine1Txt |
| City | GREENEVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37745 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DR SCOTT HUMMEL | |||||||
| PRESIDENT | 40 | Yes (X) | $259,828 | $0 | $67,064 | ||
| DR PATRICIA HUNSADER | |||||||
| CHIEF ACADEMIC OFFICER | 40 | $140,492 | $0 | $18,996 | Yes (X) | ||
| MR DOUGLAS JONES | |||||||
| ATHLETIC DIR | 40 | $128,686 | $0 | $18,952 | Yes (X) | ||
| DR JACOB FAIT | |||||||
| VP ENROLLMENT & FINANCIAL AID | 40 | $119,201 | $0 | $9,316 | Yes (X) | ||
| MS BENITA BARE | |||||||
| CFO | 40 | Yes (X) | $114,396 | $0 | $13,680 | ||
| DR HEATHER JENSON-RAMSEY | |||||||
| DEAN | 40 | $108,532 | $0 | $18,303 | Yes (X) | ||
| DR DAVID W BAKER | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| DR LARRY BROTHERTON | |||||||
| BOARD MEMBER | 4 | $0 | $0 | $0 | Yes (X) | ||
| DR DAVID COLLINS | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| DR ALAN CORLEY | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| DR DANIEL DONALDSON | |||||||
| BOARD MEMBER | 2 | $0 | $0 | $0 | Yes (X) | ||
| MS JO ANN KRAMER | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| DR JANE MORSE | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| DR GREGORY NELSON | |||||||
| BOARD CHAIR | 4 | $0 | $0 | $0 | Yes (X) | ||
| DR SCOTT NISWONGER | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| MR MARK WILLIAMS | |||||||
| BOARD MEMBER | 2 | $0 | $0 | $0 | Yes (X) | ||
| MR DOUGLAS DEBUSK | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| MR JAMES DURHAM | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| MR JOSEPH STONE III | |||||||
| BOARD MEMBER | 1 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $871,135 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $146,311 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COMPASS GROUP USA INC | |||||
| PO BOX 417632 | BOSTON | MA | 02241 | FOOD SERVICES | $2,137,722 |
| ENA SERVICES | |||||
| DEPT 888149 | KNOXVILLE | TN | 37995 | TECHNOLOGY SERVICES | $213,079 |
| INDEPENDENT COLLEGE ENTERPRISE | |||||
| 2300 MCCORKLE AVE SE | CHARLESTON | WV | 25304 | ADMISTRATIVE TECHNOLOGY | $218,056 |
| RUFFALO NOEL LEVITZ | |||||
| PO BOX 718 | DES MOINES | IA | 50303 | CONSULTING SERVICES | $127,390 |
| ROCKY TOP TOURS | |||||
| 445 CONTINENTAL DR | MARYVILLE | TN | 37804 | TRANSPORTATION | $120,638 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $2,197,864 | GovernmentGrantsAmt |
| All Other Contributions | $1,273,818 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $3,471,682 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| TUITION & FEES | 611310 | $24,031,451 | $24,031,451 | $0 | $0 |
| AUXILIARIES | 611310 | $5,947,601 | $5,947,601 | $0 | $0 |
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 | $29,979,052 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,946,978 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,946,978 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| 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 |
Royalties Revenue RoyaltiesRevenueGrp
| 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 |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,210,071 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,210,071 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,210,071 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,607,783 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,136,101 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,541,197 | TotalAmt |
| Program Services | $13,541,197 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $431,537 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $431,537 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,101,907 | TotalAmt |
| Program Services | $9,329,818 | ProgramServicesAmt |
| Management And General | $1,676,107 | ManagementAndGeneralAmt |
| Fundraising | $95,982 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,106,324 | TotalAmt |
| Program Services | $912,546 | ProgramServicesAmt |
| Management And General | $184,697 | ManagementAndGeneralAmt |
| Fundraising | $9,081 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,171 | TotalAmt |
| Program Services | $674,507 | ProgramServicesAmt |
| Management And General | $113,651 | ManagementAndGeneralAmt |
| Fundraising | $7,013 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,742 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $37,742 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,060 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $108,060 | 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 | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,972,438 | TotalAmt |
| Program Services | $2,460,554 | ProgramServicesAmt |
| Management And General | $476,865 | ManagementAndGeneralAmt |
| Fundraising | $35,019 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,737 | TotalAmt |
| Program Services | $67,431 | ProgramServicesAmt |
| Management And General | $96,220 | ManagementAndGeneralAmt |
| Fundraising | $3,086 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,935 | TotalAmt |
| Program Services | $91,243 | ProgramServicesAmt |
| Management And General | $11,044 | ManagementAndGeneralAmt |
| Fundraising | $3,648 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,775 | TotalAmt |
| Program Services | $83,525 | ProgramServicesAmt |
| Management And General | $382,567 | ManagementAndGeneralAmt |
| Fundraising | $2,683 | 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 | $2,262,760 | TotalAmt |
| Program Services | $1,933,113 | ProgramServicesAmt |
| Management And General | $328,963 | ManagementAndGeneralAmt |
| Fundraising | $684 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,025,604 | TotalAmt |
| Program Services | $1,017,014 | ProgramServicesAmt |
| Management And General | $6,356 | ManagementAndGeneralAmt |
| Fundraising | $2,234 | 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 | $116,689 | TotalAmt |
| Program Services | $98,823 | ProgramServicesAmt |
| Management And General | $14,820 | ManagementAndGeneralAmt |
| Fundraising | $3,046 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,624,706 | TotalAmt |
| Program Services | $1,408,041 | ProgramServicesAmt |
| Management And General | $216,665 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,868,116 | TotalAmt |
| Program Services | $1,618,991 | ProgramServicesAmt |
| Management And General | $249,125 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,853 | TotalAmt |
| Program Services | $352,853 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $700,350 | $693,565 | $4,828 | $1,957 |
| MEMBERSHIPS & SUBSCRIPTIONS | $379,621 | $272,942 | $105,019 | $1,660 |
| ERP WRITEOFF | $1,653,543 | $1,433,032 | $220,511 | $0 |
| PROGRAM EXPENSES | $1,131,768 | $1,024,464 | $107,304 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $924,719 | TotalAmt |
| Program Services | $180,567 | ProgramServicesAmt |
| Management And General | $740,726 | ManagementAndGeneralAmt |
| Fundraising | $3,426 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,876,552 | TotalAmt |
| Program Services | $37,194,226 | ProgramServicesAmt |
| Management And General | $5,512,807 | ManagementAndGeneralAmt |
| Fundraising | $169,519 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200 | BOYAmt |
| EOY | $1,200 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,766,708 | BOYAmt |
| EOY | $5,215,305 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,254 | BOYAmt |
| EOY | $131,678 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,841,431 | BOYAmt |
| EOY | $4,284,240 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,853 | BOYAmt |
| EOY | $367,074 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $358,977 | BOYAmt |
| EOY | $187,534 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,785,894 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,196,643 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,551,257 | BOYAmt |
| EOY | $70,589,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,708,529 | BOYAmt |
| EOY | $21,174,922 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $333,194 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,551,209 | BOYAmt |
| EOY | $102,284,398 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,579,581 | BOYAmt |
| EOY | $516,871 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,143 | BOYAmt |
| EOY | $36,557 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,727,880 | BOYAmt |
| EOY | $50,491,822 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,669 | BOYAmt |
| EOY | $885,967 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,921,273 | BOYAmt |
| EOY | $51,931,217 | 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 | $28,233,502 | BOYAmt |
| EOY | $24,835,648 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,396,434 | BOYAmt |
| EOY | $25,517,533 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,629,936 | BOYAmt |
| EOY | $50,353,181 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,551,209 | BOYAmt |
| EOY | $102,284,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,268,769 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7,986 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,405,449 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,810,623 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,916,217 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,109,168 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,471,682 | CurrentTaxYearAmt |
| Total | $33,713,139 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,405,449 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,810,623 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,916,217 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,109,168 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,471,682 | CurrentTaxYearAmt |
| Total | $33,713,139 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $33,713,139 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,193,931 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,597,639 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,622,123 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $757,843 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,946,978 | CurrentTaxYearAmt |
| Total | $13,118,514 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $46,831,653 | TotalSupportAmt |
| Public Support CY170 | 0.71988 | PublicSupportCY170Pct |
| Public Support PY170 | 0.75654 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $172 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $172 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 | FormAndLineReferenceDesc |
| Explanation | The University is a member of TICUA (Tennessee Independent Colleges and Universities Association). 1/2% of dues are used for lobbying activities. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,293,230 | BeginningYearBalanceAmt |
| Contributions | $944,782 | ContributionsAmt |
| Investment Earnings Or Losses | $1,950,669 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,523,156 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $18,665,525 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,772,578 | BeginningYearBalanceAmt |
| Contributions | $277,929 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,273,738 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $483,539 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $20,293,230 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,971,398 | BeginningYearBalanceAmt |
| Contributions | $382,448 | ContributionsAmt |
| Investment Earnings Or Losses | $5,220,153 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,801,421 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $25,772,578 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,492,873 | BeginningYearBalanceAmt |
| Contributions | $315,874 | ContributionsAmt |
| Investment Earnings Or Losses | $1,133,725 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $971,074 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $23,971,398 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,048,239 | BeginningYearBalanceAmt |
| Contributions | $361,202 | ContributionsAmt |
| Investment Earnings Or Losses | $1,419,185 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $990,171 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $22,838,455 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.99 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.01 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $324,290 | OtherCostOrOtherBasisAmt |
| Book Value | $324,290 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $104,887,131 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,133,744 | DepreciationAmt |
| Book Value | $69,753,387 | 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 | $6,484,499 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,062,899 | DepreciationAmt |
| Book Value | $421,600 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $89,974 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $89,974 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $70,589,251 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE LIABILITY | $333,194 |
| ANNUITIES PAYABLE | $437,676 |
| ADVANCES FROM FED GOVT FOR STUDENT LOANS | $115,097 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $885,967 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,058,600 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7,986 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | -$7,986 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,066,586 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $13,541,197 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $13,541,197 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,607,783 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,335,355 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,335,355 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $13,541,197 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,541,197 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $42,876,552 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | Most of the endowment is restricted for scholarships. A small portion of the endowment provides support for academic programming through professorships, chairs, etc. A very limited portion supports other miscellaneous programs and initiatives of the University. |
| Schedule D, Part X, Line 2 | The University follows the FASB ASC, which provides guidance on accounting for uncertainty in income taxes recognized in an organization's financial statements. As of June 30, 2023 and 2022, the University had no uncertain tax positions that qualify for either recognition or disclosure in the University's financial statements. The University's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the financial statements. However, no interest or penalties were recorded during the years ended June 30, 2023 and 2022. |
| Schedule D, Part XI, Line 4b | Institutional financial aid to students. |
| Schedule D, Part XII, Line 4b | Institutional financial aid to students. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The TU website publishes the University's nondiscriminatory statement, along with many other publications including the Student Handbook and the Employee Handbook, in compliance with all applicable federal and state laws, and with its own policies and philosophy. Tusculum University does not discriminate on the basis of race, gender, religion, age, disability, national origin, sexual orientation, military or veteran's status, genetic information, or any other protected discriminatory factor, in its employment practices (e.g. hiring, administering terms and conditions of employment, and termination) or in the provision of, or access to educational programs and services. |
| Schedule E, Part I, Line 6 | The US Department of Education and the Tennessee Higher Education Commission & Student Assistance Corporation provide the University students with education financial assistance. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | See Schedule I, Part IV Statement | GrantTypeTxt |
| Recipient | 1000 | RecipientCnt |
| Cash Grant | $13,541,197 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | Cash Value | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | The University maintains complete records for the grants and scholarships provided to its students. Those records indicate the criteria used to award the funding, documentation supporting the student's eligibility of the award, and substantiation of the amounts awarded. The University employs individuals whose primary responsibilities are to oversee the process of distributing financial awards. Information pertaining to all awards are tracked by the administrative system. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 Rltd OrgsCompReportPrior990RltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR SCOTT HUMMEL | ||||||||||||||
| PRESIDENT | $259,828 | $0 | $0 | $0 | $67,064 | $0 | $0 | $0 | $0 | $0 | $326,892 | $0 | $0 | |
| DR PATRICIA HUNSADER | ||||||||||||||
| CHIEF ACADEMIC OFFICER | $140,492 | $0 | $0 | $0 | $18,996 | $0 | $0 | $0 | $0 | $0 | $159,488 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Housing is provided to the President of the University as a condition of his employment. The house is located on campus, and is furnished for the convenience of the employer. Housekeeping is provided at the residence in all public areas, as it is used for entertainment and business activities of the University. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The 990 Return is provided to Board members for review, and the Board's Audit Risk & Compliance Committee approves the filing of the return. |
| Form 990, Part VI, Section B, Line 12c | A Conflict of Interest questionnaire is completed each year by each Board member, and issues are discussed and addressed as they occur. The Board meeting in the fall specifically addresses the importance of issues involving any Conflicts of Interest. |
| Form 990, Part VI, Section B, Line 15 | The compensation package for the President is determined by the Board of Trustees. Industry standards, peer and aspirant institutions, and affordability is used to determine the level of compensation. For other positions, the HR Professional completes a review of industry standards, peer and aspirant institutions, and affordability to determine compensation packages for recommendations, and adjustments thereto. The President is reviewed annually by the Board. Other positions are evaluated annually as well. Compensation adjustments are made periodically as budget permits. |
| Form 990, Part VI, Section C, Line 19 | The governing documents, conflict of interest policies, and financial statements are available upon request. Such requests are made to the President of the University. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUSCULUM TOMORROW TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5100 | AddressLine1Txt |
| City | GREENEVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37745 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621159245 | EIN |
| Primary Activities | PROVIDES FUNDING TO TUSCULUM UNIVERSITY | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | PF | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TUSCULUM UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |