ST FRANCIS SCHOOL OF LAW: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ST FRANCIS SCHOOL OF LAW (EIN 47-1804087)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2024-06-25
- IRS object ID
- 202421779349300422
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-25T10:01:45-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383567911 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 GRATIOT RD STE 201 | AddressLine1Txt |
| City | SAGINAW | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48638 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471804087 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST FRANCIS SCHOOL OF LAW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STFR | BusinessNameControlTxt |
| Phone | 9494532900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 895 DOVE STREET | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92660 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MOORE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9494532900 | PhoneNum |
| Signature | 2024-06-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | MOORE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY E HERT CPA | PreparerPersonNm |
| PTIN | P00066715 | PTIN |
| Phone | 9897999580 | PhoneNum |
| Preparation | 2024-05-28 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | JACQUELINE SPICER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 S WASHINGTON ST | AddressLine1Txt |
| City | OWOSSO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48867 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,248,250 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STFRANCISLAW.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PRODUCE GRADUATES WHO ARE CAPABLE OF PRACTICING LAW IMMEDIATELY UPON GRADUATION THROUGH AN ACCESSIBLE, HIGH QUALITY PROGRAM THAT EMPHASIZES PRACTICAL PROFESSIONAL SKILLS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,015,450 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,248,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,015,450 | PYTotalRevenueAmt |
| CY Total Revenue | $1,248,250 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $507,380 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $513,826 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $106,471 | PYOtherExpensesAmt |
| CY Other Expenses | $97,158 | CYOtherExpensesAmt |
| PY Total Expenses | $613,851 | PYTotalExpensesAmt |
| CY Total Expenses | $610,984 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $401,599 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $637,266 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,864,210 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,676,656 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,353,606 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,510,604 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,657,870 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ST. FRANCIS SCHOOL OF LAW (THE "COLLEGE") IS ORGANIZED FOR EDUCATIONAL PURPOSES, TO ENCOURAGE, PROMOTE, MAINTAIN AND SUPPORT POST-SECONDARY LEGAL EDUCATION. ON AUGUST 21, 2020, ST. FRANCIS SCHOOL OF LAW WAS GRANTED A FULL AND IMMEDIATE ACCREDITATION BY THE COMMITTEE OF BAR EXAMINERS OF THE STATE BAR OF CALIFORNIA. THE ACCREDITATION WAS THE RESULT OF A RECOMMENDATION BY THE STATE BAR'S SITE INSPECTION TEAM INDICATING THAT ST. FRANCIS FULLY COMPLIES WITH THE COMMITTEE OF BAR ACCREDITATION RULES AND GUIDELINES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $542,806 | ExpenseAmt |
| Revenue | $1,248,250 | RevenueAmt |
| Desc | IN ADDITION TO OFFERING A TRADITIONAL LAW SCHOOL CURRICULUM, THE COLLEGE MAY PERIODICALLY PRODUCE CONTINUING LEGAL EDUCATION SEMINARS FOR THE LEGAL PROFESSION AND MAY CHARGE FOR THESE SEMINARS. ALSO, THE COLLEGE MAY ACQUIRE ITEMS BRANDED WITH THE ST. FRANCIS SCHOOL OF LAW LOGO, AND MAY SELL ITEMS TO STUDENTS AND ALUMNI THROUGH ITS WEBSITE.THE COLLEGE CHARGES TUITION FOR ITS FOUR-YEAR PROGRAM OF LEGAL EDUCATION LEADING TO THE AWARD OF A JURIS DOCTORATE DEGREE. STUDENTS COMPLETING THE DEGREE WILL BE ELIGIBLE TO SIT FOR THE CALIFORNIA STATE BAR GENERAL BAR EXAMINATION. | Desc |
| Total Program Service Expenses | $542,806 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 0 | 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 | 106 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 23 | 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 |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL MOORE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9897293437 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 S WASHINGTON ST | AddressLine1Txt |
| City | OWOSSO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48867 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| SUSAN EBELING | |||||||||
| TRUSTEE/BOARD OF REGENTS | 1.00 | 9.00 | Yes (X) | $0 | $0 | $0 | |||
| DENISE BANNAN | |||||||||
| SENIOR ASSOCIATE/TRUSTEE/BOARD OF REGENTS/SECRETAR | 1.00 | 48.00 | Yes (X) | $0 | $55,000 | $24,921 | Yes (X) | ||
| ALAN WISE | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN CASEY | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| MELANIE DAVIS | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL HAMNER | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| MARY SLINGERLAND | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| DWANA THOMPSON | |||||||||
| BOARD OF REGENTS/TRUSTEE | 1.00 | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| JACQUELINE SPICER | |||||||||
| PRESIDENT/CEO/BOARD OF REGENTS | 1.00 | 48.00 | Yes (X) | $0 | $280,888 | $51,650 | Yes (X) | ||
| MICHAEL MOORE | |||||||||
| CONTROLLER/TREASURER | 1.00 | 48.00 | $0 | $142,530 | $44,354 | Yes (X) | |||
| GREGORY BRANDES | |||||||||
| DEAN | 40.00 | 0.00 | $163,106 | $0 | $45,939 | Yes (X) | |||
| BART DAIG | |||||||||
| FORMER BOARD OF REGENTS/PRESIDENT | 0.00 | $0 | $339,907 | $43,329 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $163,106 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $818,325 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $210,193 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION & FEES | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $1,248,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,248,250 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,248,250 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,248,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,248,250 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $416,227 | TotalAmt |
| Program Services | $416,227 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,053 | TotalAmt |
| Program Services | $21,053 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,516 | TotalAmt |
| Program Services | $45,516 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,030 | TotalAmt |
| Program Services | $31,030 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,825 | TotalAmt |
| Management And General | $4,825 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,271 | TotalAmt |
| Program Services | $15,380 | ProgramServicesAmt |
| Management And General | $891 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,400 | TotalAmt |
| Management And General | $2,400 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,062 | TotalAmt |
| Management And General | $60,062 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,600 | TotalAmt |
| Program Services | $13,600 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,984 | TotalAmt |
| Program Services | $542,806 | ProgramServicesAmt |
| Management And General | $68,178 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,858,754 | BOYAmt |
| EOY | $2,410,768 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,456 | BOYAmt |
| EOY | $5,456 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,260,432 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,864,210 | BOYAmt |
| EOY | $3,676,656 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,339 | BOYAmt |
| EOY | $18,786 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,332,267 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,353,606 | BOYAmt |
| EOY | $18,786 | 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 | $1,510,604 | BOYAmt |
| EOY | $3,657,870 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,510,604 | BOYAmt |
| EOY | $3,657,870 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,864,210 | BOYAmt |
| EOY | $3,676,656 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $637,266 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,510,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERCOMPANY BALANCE | Desc |
| Book Value | $1,260,432 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,260,432 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS EVALUATED THE COLLEGE'S INCOME TAX FILING POSITIONS FOR FISCAL 2019 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF AUGUST 31, 2023. THE COLLEGE CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COLLEGE'S CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COLLEGE DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2023 OR 2022, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. | ExplanationTxt |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE NONDISCRIMINATION POLICIES ARE PUBLISHED FREQUENTLY IN BOTH DIGITAL AND PRINTED MATERIALS SUCH AS THE ST. FRANCIS SCHOOL OF LAW WEBSITE, PROGRAM GUIDE, STUDENT AND EMPLOYEE HANDBOOK, NEWSPAPERS, AND PRINTED MAILERS TO THE PUBLIC. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BART DAIG | ||||||||||||||
| FORMER BOARD OF REGENTS/PRESIDENT | $0 | $183,600 | $0 | $0 | $0 | $156,307 | $0 | $18,360 | $0 | $24,969 | $0 | $383,236 | $0 | $0 |
| JACQUELINE SPICER | ||||||||||||||
| PRESIDENT/CEO/BOARD OF REGENTS | $0 | $276,800 | $0 | $0 | $0 | $4,088 | $0 | $25,467 | $0 | $26,183 | $0 | $332,538 | $0 | $0 |
| GREGORY BRANDES | ||||||||||||||
| DEAN | $158,800 | $0 | $0 | $0 | $4,306 | $0 | $16,185 | $0 | $29,754 | $0 | $209,045 | $0 | $0 | $0 |
| MICHAEL MOORE | ||||||||||||||
| CONTROLLER/TREASURER | $0 | $141,840 | $0 | $0 | $0 | $690 | $0 | $14,280 | $0 | $30,074 | $0 | $186,884 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 - ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION | ARRANGEMENT USED TO ESTABLISH TOP MANAGEMENT COMPENSATION. THE FILING ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW; THE COMPENSATION IS PAID AND DETERMINED BY A RELATED TAX-EXEMPT ORGANIZATION. |
| PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN | JACQUELINE SPICER PARTICIPATES IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN THROUGH BAKER COLLEGE PROFESSIONAL SERVICES, A RELATED TAX-EXEMPT ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PURSUANT TO THE ORGANIZATION'S GOVERNING DOCUMENTS AND THE MICHIGAN NON-PROFIT CORPORATION ACT, THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SOLE CORPORATE VOTING MEMBER IS BAKER COLLEGE, A MICHIGAN NONPROFIT CORPORATION. BAKER COLLEGE HAS THE RIGHT TO VOTE ON THE ELECTION OF REGENTS, ON THE DISPOSITION OF SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT TO THOSE TERMS, ON ANY ELECTION TO DISSOLVE THE CORPORATION, AND ON ANY OTHER MATTERS REQUIRING MEMBERSHIP APPROVAL UNDER THE CORPORATION'S CODE, THE ARTICLES OF INCORPORATION, OR THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN APPOINTED COMMITTEE, APPROVED BY THE BOARD OF REGENTS/TRUSTEES/DIRECTORS, CONSISTING OF A BOARD MEMBER, TREASURER, AND PRESIDENT REVIEWED THE FORM 990. THE APPOINTED COMMITTEE WAS PROVIDED A DRAFT OF THE RETURN COMPLETED BY THE PAID TAX RETURN PREPARERS. SUBSEQUENT TO THE APPOINTED COMMITTEE'S REVIEW AND RECOMMENDATIONS, THE FINAL COPY WAS MADE AVAILABLE TO THE FULL BOARD OF REGENTS/TRUSTEES/DIRECTORS, EITHER ELECTRONICALLY OR BY MAIL, PRIOR TO THE FILING OF THE FORM 990 WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES OF THE COLLEGE. THESE INDIVIDUALS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE CORPORATE CONTROL OFFICE. AFTER DISCLOSURE OF THE CONFLICT, THE CORPORATE CONTROL OFFICE SHALL DETERMINE WHETHER A FINANCIAL INTEREST EXISTS. THE SYSTEM FOLLOWS WRITTEN PROCEDURES FOR ADDRESSING DISCLOSED CONFLICTS OF INTEREST. THE CORPORATE CONTROL OFFICE WILL REVIEW THE FACTS AND CIRCUMSTANCES AND DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE COLLEGE'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE TO THE COLLEGE. THE CORPORATE CONTROL OFFICE SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL DOES NOT RECEIVE COMPENSATION FROM ST FRANCIS SCHOOL OF LAW. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. THE ORGANIZATION'S OTHER OFFICERS DO NOT RECEIVE COMPENSATION FROM ST. FRANCIS SCHOOL OF LAW. THEREFORE THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. |
| FORM 990, PART XI, LINE 9: | INTERCOMPANY TRANSFER 1,510,000. |
| FORM 990, PART XII, LINE 2C | NO CHANGE FROM PRIOR YEARS. |
| FORM 990, PART XII, LINE 3A | AS REQUIRED BY THE U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133, AUDITS OF STATES, LOCAL GOVERNMENTS, AND NONPROFIT ORGANIZATIONS, IN 2022 BAKER COLLEGE AND SUBSIDIARIES RECEIVED AN AUDIT FOR THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED AUGUST 31, 2023, IN ACCORDANCE WITH THE SINGLE AUDIT ACT. ST FRANCIS SCHOOL OF LAW IS A SUBSIDIARY CORPORATION OF BAKER COLLEGE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| BAKER OF JACKSON | |||||||||||
| 2800 SPRINGPORT RD | JACKSON | MI | 49202 | 383148566 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF MUSKEGON | |||||||||||
| 1903 MARQUETTE AVE | MUSKEGON | MI | 49442 | 381895805 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF OWOSSO | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 382805044 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF PORT HURON | |||||||||||
| 2000 ST CLAIR ST | PORT HURON | MI | 48060 | 382901703 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER COLLEGE PROFESSIONAL SERVICES INC | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 383043861 | MGMT & ADMIN | MI | 501(C)(3) | LINE 12A, I | BAKER COLLEGE | 0 | |
| BAKER ONLINE | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 383177823 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| JEWELL EDUCATIONAL FUND | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 382958545 | FINANCIAL | MI | 501(C)(3) | LINE 12A, I | BAKER COLLEGE | 0 | |
| BAKER COLLEGE | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 381948719 | EDUCATION | MI | 501(C)(3) | LINE 2 | 0 | N/A | |
| BAKER OF ROYAL OAK | |||||||||||
| 420 S LAFAYETTE AVE | ROYAL OAK | MI | 48067 | 383474279 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF ALLEN PARK | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 743075712 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF CADILLAC | |||||||||||
| 9600 E 13TH ST | CADILLAC | MI | 49601 | 383333920 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF CLINTON TOWNSHIP | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 383474281 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| BAKER OF FLINT | |||||||||||
| 1020 S WASHINGTON ST | OWOSSO | MI | 48867 | 380321740 | SCHOOL | MI | 501(C)(3) | LINE 2 | BAKER COLLEGE | 0 | |
| 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 | 0 | 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 | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |