WYOMING SEMINARY COLLEGE PREPARATORY SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- WYOMING SEMINARY COLLEGE PREPARATORY SCHOOL (EIN 24-0795509)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349305045
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T10:43:56-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1570 FRUITVILLE PIKE SUITE 400 | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 240795509 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WYOMING SEMINARY COLLEGE PREPARATORY | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WYOM | BusinessNameControlTxt |
| Phone | 5702702134 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 NORTH SPRAGUE AVENUE | AddressLine1Txt |
| City | KINGSTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18704 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT TARUD | PersonNm |
| Person Title | BUSINESS MANAGER | PersonTitleTxt |
| Phone | 5702702134 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KERRI N BOGDA CPA | PreparerPersonNm |
| PTIN | P00760402 | PTIN |
| Phone | 7177404863 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Principal Officer | ROBERT TARUD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 NORTH SPRAGUE AVENUE | AddressLine1Txt |
| City | KINGSTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,907,996 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WYOMINGSEMINARY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1844 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | COLLEGE PREPARATORY SCHOOL INSPIRING STUDENTS TO LEAD LIVES OF INTEGRITY, PURPOSE, AND EXCELLENCE BY DEVELOPING THE CRITICAL SKILLS AND SPIRIT OF COMMUNITY NECESSARY TO SUCCEED AND SERVE IN A GLOBAL SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 29 | VotingMembersIndependentCnt |
| Total Employee | 313 | TotalEmployeeCnt |
| Total Volunteers | 328 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $4,240,765 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $23,903,218 | CYProgramServiceRevenueAmt |
| CY Investment Income | $1,186,082 | CYInvestmentIncomeAmt |
| CY Other Revenue | $836,649 | CYOtherRevenueAmt |
| CY Total Revenue | $30,166,714 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $8,846,270 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $13,625,911 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $597,410 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $9,513,640 | CYOtherExpensesAmt |
| CY Total Expenses | $31,985,821 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | -$1,819,107 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $109,811,782 | TotalAssetsBOYAmt |
| Total Assets EOY | $112,657,126 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,392,287 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,061,009 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $88,419,495 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $92,596,117 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WYOMING SEMINARY INSPIRES STUDENTS TO LEAD LIVES OF INTEGRITY, PURPOSE, AND EXCELLENCE BY DEVELOPING THE CRITICAL SKILLS AND SPIRIT OF COMMUNITY NECESSARY TO SUCCEED AND SERVE IN A GLOBAL SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,983,889 | ExpenseAmt |
| Grant | $8,846,270 | GrantAmt |
| Revenue | $23,903,218 | RevenueAmt |
| Desc | AS A COLLEGE PREPARATORY SCHOOL, WYOMING SEMINARY SEEKS TO CREATE ACTIVE LEARNERS, RESPONSIBLE CITIZENS, COMMUNITY LEADERS, AND ETHICAL INDIVIDUALS READY TO TAKE THEIR PLACE IN THE GLOBAL COMMUNITY OF THE 21ST CENTURY. TRUE TO OUR TRADITIONS AND OUR VALUES, WYOMING SEMINARY IS COMMITTED TO SUPPORTING PROMISING STUDENTS FROM VARIED BACKGROUNDS. OUR CURRICULUM EMPHASIZES COMPETITION AND COLLABORATION, CRITICAL THINKING AND CREATIVITY, SELF-RESPECT AND RESPECT FOR OTHERS. WE CHALLENGE OUR STUDENTS TO DISCOVER THEIR TALENTS AND THEIR PASSIONS. | Desc |
| Total Program Service Expenses | $27,983,889 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | 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 | 75 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 313 | 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 | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 29 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT TARUD BUSINESS MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5702702135 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N SPRAGUE AVE | AddressLine1Txt |
| City | KINGSTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18704 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOHN DOWD | |||||||||
| BOARD CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY BERGER | |||||||||
| BOARD VICE CHAIRMAN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| TARA MUGFORD WILSON | |||||||||
| BOARD SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JOHN LOYACK | |||||||||
| BOARD TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JOHN BASALYGA | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| BARBARA FASSETT OSKI BEANE | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| DOROTHY DARLING | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHIP EDMONDS | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD GOLDBERG | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHARLES GOMMER | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| GERALD GUNSTER | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| SCOTT HENRY | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID HOURIGAN | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSEPH KLUGER | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| SUE KLINE KLUGER | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| HARRY LEE | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| LISA LORI | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOHN F MAGAGNA | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| KRISTEN MERICLE | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFFREY METZ | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| TANYA PYKE | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| STEPHEN ROSENTHAL | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| ARTHUR SHERWOOD | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT SMITH | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM SORDONI | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| MADHAN SRINIVASAN | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT TAMBURRO | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| CHRISTINA TAYLOR | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| LEWIS THAYNE | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| NICOLE SANTO YOCHUM | |||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| MARTIN MOONEY | |||||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $210,182 | $0 | $26,470 | ||||
| JULIANNE CALABRO | |||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $162,570 | $0 | $29,067 | Yes (X) | ||||
| ROBERT TARUD | |||||||||
| BUSINESS MANAGER | 40.00 | $108,756 | $0 | $15,355 | Yes (X) | ||||
| KATHLEEN HANLON | |||||||||
| HEAD OF LOWER/MIDDLE SCHOOL | 40.00 | $107,995 | $0 | $31,470 | Yes (X) | ||||
| DANIEL ROCHA | |||||||||
| FORMER HEAD OF SCHOOL (UNTIL 06/23) | 40.00 | $148,958 | $0 | $7,824 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $738,461 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $110,186 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| METZ CULINARY MANAGEMENT | |||||
| TWO WOODLAND DRIVE | DALLAS | PA | 18612 | FOOD SERVICES | $1,541,193 |
| CHAMPION BUILDERS INC | |||||
| 239 PRINGLE ST | KINGSTON | PA | 18704 | CONSTRUCTION SERVICES | $318,642 |
| BACK MOUNTAIN TRANSIT CO INC | |||||
| 1198 TWIN STACKS DRIVE | DALLAS | PA | 18612 | TRANSPORTATION SERVICES | $171,402 |
| BAKER TILLY US LLP | |||||
| 46 PUBLIC SQUARE SUITE 400 | WILKES BARRE | PA | 18701 | AUDIT/TAX SERVICES | $127,630 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $37,140 | FundraisingAmt |
| Government Grants | $2,499,527 | GovernmentGrantsAmt |
| All Other Contributions | $1,704,098 | AllOtherContributionsAmt |
| Noncash Contributions | $30,586 | NoncashContributionsAmt |
| Total Contributions | $4,240,765 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUTION & FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $23,903,218 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,903,218 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,903,218 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $878,639 | TotalRevenueColumnAmt |
| Exclusion | $878,639 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $69,400 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,087 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $63,313 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,313 | TotalRevenueColumnAmt |
| Exclusion | $63,313 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,039,268 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,731,825 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $307,443 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $307,443 | TotalRevenueColumnAmt |
| Exclusion | $307,443 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,116 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $37,140 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $3,370 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,746 | TotalRevenueColumnAmt |
| Exclusion | $36,746 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| AUXILLARY ACTIVITIES | 900099 | $314,052 | $314,052 |
| MISCELLANEOUS INCOME | 900099 | $145,835 | $145,835 |
| CAFETERIA SALES | 900099 | $134,165 | $134,165 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $142,538 | TotalRevenueColumnAmt |
| Exclusion | $142,538 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $736,590 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,166,714 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,903,218 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,022,731 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,700 | TotalAmt |
| Program Services | $2,700 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,843,570 | TotalAmt |
| Program Services | $8,843,570 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $576,210 | TotalAmt |
| Program Services | $368,282 | ProgramServicesAmt |
| Management And General | $207,928 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,341,494 | TotalAmt |
| Program Services | $8,441,736 | ProgramServicesAmt |
| Management And General | $1,551,527 | ManagementAndGeneralAmt |
| Fundraising | $348,231 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,729 | TotalAmt |
| Program Services | $363,123 | ProgramServicesAmt |
| Management And General | $75,906 | ManagementAndGeneralAmt |
| Fundraising | $11,700 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,464,875 | TotalAmt |
| Program Services | $1,061,558 | ProgramServicesAmt |
| Management And General | $352,551 | ManagementAndGeneralAmt |
| Fundraising | $50,766 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $792,603 | TotalAmt |
| Program Services | $642,246 | ProgramServicesAmt |
| Management And General | $125,512 | ManagementAndGeneralAmt |
| Fundraising | $24,845 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,534 | TotalAmt |
| Program Services | $333,688 | ProgramServicesAmt |
| Management And General | $204,396 | ManagementAndGeneralAmt |
| Fundraising | $9,450 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,350 | TotalAmt |
| Program Services | $4,490 | ProgramServicesAmt |
| Management And General | $66,860 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $613,430 | TotalAmt |
| Program Services | $452,122 | ProgramServicesAmt |
| Management And General | $109,203 | ManagementAndGeneralAmt |
| Fundraising | $52,105 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,563 | TotalAmt |
| Program Services | $45 | ProgramServicesAmt |
| Management And General | $12,518 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $904,206 | TotalAmt |
| Program Services | $889,766 | ProgramServicesAmt |
| Management And General | $14,440 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $581,228 | TotalAmt |
| Program Services | $516,968 | ProgramServicesAmt |
| Management And General | $52,544 | ManagementAndGeneralAmt |
| Fundraising | $11,716 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,174 | TotalAmt |
| Program Services | $25,174 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $842,869 | TotalAmt |
| Program Services | $842,869 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,352,676 | TotalAmt |
| Program Services | $2,352,676 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,595 | TotalAmt |
| Program Services | $374,805 | ProgramServicesAmt |
| Management And General | $67,760 | ManagementAndGeneralAmt |
| Fundraising | $2,030 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE | $1,598,453 | $1,528,992 | $11,844 | $57,617 |
| REPAIRS AND MAINTENANCE | $623,214 | $470,711 | $145,492 | $7,011 |
| DUES & SUBSCRIPTIONS | $286,776 | $146,808 | $130,914 | $9,054 |
| MISCELLANEOUS EXPENSE | $281,480 | $236,180 | $35,575 | $9,725 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,092 | TotalAmt |
| Program Services | $85,380 | ProgramServicesAmt |
| Management And General | $239,552 | ManagementAndGeneralAmt |
| Fundraising | $3,160 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,985,821 | TotalAmt |
| Program Services | $27,983,889 | ProgramServicesAmt |
| Management And General | $3,404,522 | ManagementAndGeneralAmt |
| Fundraising | $597,410 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,988 | BOYAmt |
| EOY | $54,123 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,713 | BOYAmt |
| EOY | $943,754 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $582,145 | BOYAmt |
| EOY | $650,084 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168 | BOYAmt |
| EOY | $3,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,133,352 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $48,393,636 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,541,983 | BOYAmt |
| EOY | $31,739,716 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,562,032 | BOYAmt |
| EOY | $64,796,183 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,171,753 | BOYAmt |
| EOY | $14,469,814 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,811,782 | BOYAmt |
| EOY | $112,657,126 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,593,406 | BOYAmt |
| EOY | $1,427,522 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,835,870 | BOYAmt |
| EOY | $1,626,987 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,263,464 | BOYAmt |
| EOY | $13,289,003 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,699,547 | BOYAmt |
| EOY | $2,530,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,187,497 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,392,287 | BOYAmt |
| EOY | $20,061,009 | 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 | $37,376,557 | BOYAmt |
| EOY | $38,591,907 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,042,938 | BOYAmt |
| EOY | $54,004,210 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,419,495 | BOYAmt |
| EOY | $92,596,117 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,811,782 | BOYAmt |
| EOY | $112,657,126 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,819,107 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,274,927 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $720,802 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $73,349,948 | BeginningYearBalanceAmt |
| Contributions | $186,135 | ContributionsAmt |
| Investment Earnings Or Losses | $7,123,373 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,412,993 | GrantsOrScholarshipsAmt |
| End Year Balance | $74,246,463 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $69,765,818 | BeginningYearBalanceAmt |
| Contributions | $253,531 | ContributionsAmt |
| Investment Earnings Or Losses | $7,278,471 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,947,872 | GrantsOrScholarshipsAmt |
| End Year Balance | $73,349,948 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.29580 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.70420 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,419,924 | OtherCostOrOtherBasisAmt |
| Book Value | $3,419,924 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,202,028 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,365,713 | DepreciationAmt |
| Book Value | $27,836,315 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,063,817 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,660,260 | DepreciationAmt |
| Book Value | $403,557 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $447,583 | OtherCostOrOtherBasisAmt |
| Depreciation | $367,663 | DepreciationAmt |
| Book Value | $79,920 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $31,739,716 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET | $1,182,549 |
| EMPLOYEE RETENTION CREDIT RECEIVABLE | $2,499,527 |
| OTHER ASSETS | $559,297 |
| BENEFICIAL INTEREST IN PERPECTUAL TRUSTS | $9,450,280 |
| SPLIT INTEREST AGREEMENTS | $778,161 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $14,469,814 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FINANCE LEASE LIABILITY | Desc |
| Amt | $1,187,497 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,187,497 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,328,330 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,274,927 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$8,122,768 | OtherRevenueAmt |
| Revenue Not Reported | -$2,847,841 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,176,171 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$9,457 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$9,457 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,166,714 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,151,708 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $9,457 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $9,457 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,142,251 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $8,843,570 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $8,843,570 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,985,821 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | WYOMING SEMINARY USES ITS ENDOWMENT TO FUND SCHOLARSHIPS, DEPARTMENTAL, EDUCATIONAL AND OPERATING EXPENSES. |
| PART X, LINE 2: | MANAGEMENT EVALUATES TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SCHOOL, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF BIPT 662,364. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 58,438. TUITION SCHOLARSHIPS -8,843,570. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -6,087. FUNDRAISING EVENT EXPENSES -3,370. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 6,087. FUNDRAISING EVENT EXPENSES 3,370. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION SCHOLARSHIPS 8,843,570. |
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 | WYOMING SEMINARY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF COLOR, SEXUAL ORIENTATION, NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP PROGRAMS, OR ATHLETIC OR OTHER SCHOOL-ADMINISTERED PROGRAMS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ALUMNI GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $45,600 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $37,140 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $8,460 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $2,175 | OtherDirectExpensesEvent1Amt |
| Event2 | PARENTS AUCTION | Event2Nm |
| Gross Receipts Event2 | $31,656 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $31,656 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $1,195 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $77,256 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $37,140 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,116 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,370 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,370 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $36,746 | NetIncomeSummaryAmt |
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 | TUITION SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 454 | RecipientCnt |
| Cash Grant | $8,843,570 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WYOMING SEMINARY AWARDS FINANCIAL AID ON A COMPETITIVE BASIS TO STUDENTS WHOSE FAMILIES DEMONSTRATE THE NEED FOR SUCH FUNDING. TO OBJECTIVELY ASSESS NEED, FAMILIES MUST COMPLETE AN ONLINE APPLICATION WITH AN INDEPENDENT 3RD PARTY, SCHOOL AND STUDENT SERVICES (SSS), AND SUBMIT THEIR MOST RECENT TAX DOCUMETS. THE FINANCIAL AID COMMITTEE REVIEWS APPLICATIONS INDIVIDUALLY TO DETERMINE AWARDS FOR STUDENTS BECAUSE THE DEMAND FOR FINANCIAL AID OUTWEIGHS AVAILABLE FUNDS EACH YEAR. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARTIN MOONEY | ||||||||||||||
| HEAD OF SCHOOL | $210,182 | $0 | $0 | $0 | $0 | $0 | $10,909 | $0 | $15,561 | $0 | $236,652 | $0 | $0 | $0 |
| JULIANNE CALABRO | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $162,570 | $0 | $0 | $0 | $0 | $0 | $8,488 | $0 | $20,579 | $0 | $191,637 | $0 | $0 | $0 |
| DANIEL ROCHA | ||||||||||||||
| FORMER HEAD OF SCHOOL (UNTIL 06/23) | $148,958 | $0 | $0 | $0 | $0 | $0 | $7,448 | $0 | $376 | $0 | $156,782 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PRESIDENT RECEIVES A MEMBERSHIP TO A SOCIAL CLUB. THIS MEMBERSHIP IS FOR BUSINESS PURPOSES ONLY AND NOT TREATED AS TAXABLE COMPENSATION. THE SCHOOL PRESIDENT IS REQUIRED TO LIVE ON CAMPUS IN SCHOOL OWNED HOUSING. THIS HOUSING BENEFIT IS NOT TREATED AS TAXABLE AS IT IS FOR THE BENEFIT OF THE SCHOOL. THE PRESIDENT IS REQUIRED TO HOST VARIOUS GATHERINGS FOR THE SCHOOL THROUGHOUT THE YEAR AT HIS RESIDENCE. ALSO, PART OF THE PRESIDENT'S RESPONSIBILITY IS TO ASSIST WITH THE CAMPUS LIFE OF BOARDING STUDENTS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| NORTHEASTERN PENNSYLVANIA HOSPITAL AND EDUCATION AUTHORITY | |||||||
| A | 237394107 | 2013-07-18 | $10,000,000 | CONSTRUCTION OF ARTS CENTER AND ATHLETIC FIELDS | 0 | 0 | 0 |
| NORTHEASTERN PENNSYLVANIA HOSPITAL AND EDUCATION AUTHORITY | |||||||
| B | 237394107 | 2018-06-22 | $7,763,268 | REFINANCE SERIES OF 2011 BOND | 0 | 0 | 0 |
| NORTHEASTERN PENNSYLVANIA HOSPITAL AND EDUCATION AUTHORITY | |||||||
| C | 237394107 | 2022-04-13 | $4,000,000 | VARIOUS CAPITAL PROJECTS - STEAM PLANT DECENTRALIZATION, ROOFS IMPROVEMENTS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $1,342,038 | $7,941,143 | $113,000 | $50,731 | $7,941,143 | 2014 | 0 | 0 | Yes (1) | Yes (1) |
| B | $1,925,701 | $7,763,268 | $29,361 | $7,763,268 | Yes (1) | 0 | Yes (1) | Yes (1) | ||
| C | $3,620,296 | $42,351 | $3,620,296 | 2024 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00940 | 0.00500 | 0.01440 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, LINE A: | FormAndLineReferenceDesc |
| Explanation | BOND CONSISTS OF TWO PARTS, $5M FIXED RATE PORTION WHICH WAS ISSUED AT CLOSING FOR CAPITAL COSTS INCURRED AND A $5M VARIABLE RATE BOND THAT IS USED AS A CONSTRUCTION LOAN. ONLY $2,941,143 OF THE VARIABLE RATE BOND WAS USED AT 6/30/16 FOR CAPITAL COSTS INCURRED AND VARIABLE LOAN HAS BEEN REPAID THROUGH PLEDGES. THE REMAINING $2,058,857 OF THE VARIABLE RATE BOND WAS NOT UTILIZED OR DRAWN ON. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY METZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | TRUSTEE | RelationshipDescriptionTxt |
| Transaction | $1,541,193 | TransactionAmt |
| Transaction | FOOD SERVICE CONTRACTOR | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $30,586 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | NYSE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE AMOUNT IN COLUMN B REPRESENTS NUMBER OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JOSEPH KLUGER AND SUE KLINE KLUGER HAVE A FAMILY RELATIONSHIP. RICHARD GOLDBERG AND JOSEPH KLUGER HAVE A BUSINESS RELATIONSHIP, AS THEY ARE BOTH PARTNERS AT THE SAME LAW FIRM, HOURIGAN KLUGER, AND QUINN. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BUSINESS MANAGER AND HEAD OF SCHOOL REVIEW THE FORM 990 PREPARED BY AN INDEPENDENT CPA FIRM. THE FORM 990 IS THEN SENT TO THE FINANCE COMMITTEE AND FULL BOARD OF DIRECTORS FOR THEIR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS/KEY EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO SIGN OFF ON THE CONFLICT OF INTEREST POLICY ANNUALLY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE SITUATION IN WHICH AN INTERESTED PERSON MAY HAVE A FINANCIAL INTEREST OR HAS RECEIVED COMPENSATION FROM THE PERSON OR ENTITY WITH WHICH WYOMING SEMINARY IS PROPOSING TO CONDUCT BUSINESS, SUCH PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND/OR COMPENSATION, AND ALL MATERIAL FACT TO THE BOARD OF TRUSTEES AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN THE CASE OF AN INTERESTED PERSON HAVING A FINANCIAL INTEREST: A) THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL, AT THE REQUEST OF THE CHAIRMAN, LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT. B) THE BOARD OR COMMITTEE SHALL DETERMINE IF THE TRANSACTION INVOLVING THE INTERESTED PERSON IS FAIR TO WYOMING SEMINARY AND IN WYOMING SEMINARY'S BEST INTEREST. C) THE BOARD OR COMMITTEE SHALL VOTE ON THE PROPOSED TRANSACTION WITHOUT THE FURTHER PARTICIPATION OF THE INTERESTED PERSON. IN THE CASE OF A PERSON WHO RECEIVES COMPENSATION, SUCH PERSON SHALL NOT PARTICIPATE IN THE DISCUSSION OR VOTING ON ANY MATTER RELATED TO THE PERSON OR ENTITY THAT HAS PAID THE COMPENSATION. IN THE CASE WHERE A POTENTIAL VIOLATION OF THE POLICY EXISTS: A) IF A MEMBER OF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE FINANCIAL INTEREST OR THAT A PERSON HAS FAILED TO DISCLOSE THE RECEIPT OF COMPENSATION, SUCH MEMBER SHALL SO NOTIFY THE CHAIRMAN WHO SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE AND THE POTENTIAL FINANCIAL RELATIONSHIP TO THE TRANSACTION. B) IF, AFTER HEARING THE RESPONSE OF THE INTERESTED PERSON AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT THE INTERESTED PERSON HAS INTENTIONALLY FAILED TO DISCLSOE A FINANCIAL INTEREST OR RECEIPT OF COMPENSATION, THE BOARD OF TRUSTEES OR COMMITTEE SHALL TAKE SUCH APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION THE BOARD OF TRUSTEES OR COMMITTEE SEEMS APPROPRIATE BASED UPON THE SITUATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE HEAD OF SCHOOL IS APPROVED ANNUALLY BY THE BOARD BASED UPON REVIEW OF COMPARATIVE FINANCIAL INDICATORS AND MARKET TRENDS TO ENSURE COMPENSATION IS WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. BOARD LEVEL DISCUSSIONS REGARDING COMPENSATION ARE RECORDED IN THE MINUTES OF THE BOARD MEETINGS. COMPENSATION OF OTHER OFFICERS IS REVIEWED AND APPROVED ANNUALLY BY THE HEAD OF SCHOOL BASED UPON AN ANNUAL PERFORMANCE EVALUATION AND REVIEW OF MARKET TRENDS AND COMPARATIVE DATA TO ENSURE SALARIES DO NOT EXCEED FAIR MARKET VALUE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BIPT 662,364. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 58,438. |