2023-04-14T09:53:38-05:00 2022-05-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2021-06-01 370681530 GREENVILLE COLLEGE % SUE ANN NELSON GREE 6186647000 315 EAST COLLEGE AVENUE GREENVILLE IL 62246 MARK BIDDINGER CFO 6186647000 2022-10-15 true SUE ANN NELSON 999009999 Lauren R Denton P01571860 2604604000 3 2021 2023-04-26 12:10:37Z GREENVILLE UNIVERSITY SUZANNE DAVIS 315 E COLLEGE GREENVILLE IL 62246 51324167 false X WWW.GREENVILLE.EDU X 1892 IL TO TRANSFORM STUDENTS FOR LIVES OF CHARACTER AND SERVICE THROUGH A CHRIST-CENTERED EDUCATION. 19 19 742 19 266362 0 8003004 13193566 28499274 30874059 7143643 1130546 51580 302249 43697501 45500420 11745077 15016399 0 0 12427759 12567907 109814 71235 1134165 12839048 14594094 37121698 42249635 6575803 3250785 75722528 71799510 17429067 13623077 58293461 58176433 X GREENVILLE COLLEGE D/B/A GREENVILLE UNIVERSITY EMPOWERS STUDENTS FOR LIVES OF CHARACTER AND SERVICE THROUGH A TRANSFORMING CHRIST-CENTERED EDUCATION IN THE LIBERAL ARTS, SCIENCES, AND PROFESSIONAL STUDIES. false false 30426546 15016399 24943966 UNDERGRADUATE AND GRADUATE LEVEL EDUCATION SERVICES- INSTRUCTION, SCHOLARSHIPS, AND OTHER STUDENT SERVICES: CLASSES ARE HELD FOR APPROXIMATELY 984 STUDENTS. FACULTY, INSTRUCTION, EQUIPMENT AND SUPPLIES ARE PROVIDED FOR THE CLASSROOM AND LIBRARY. STUDENTS ARE AWARDED SCHOLARSHIPS ON THE BASIS OF NEED AND ACADEMIC ACHIEVEMENT. STUDENT SUPPORT SERVICES INCLUDED STUDENT DEVELOPMENT, RELIGIOUS LIFE, STUDENT ORGANIZATIONS AND MANY OTHER STUDENT ACTIVITIES. 3147497 5916201 AUXILIARY SERVICES - FOOD SERVICE, TEXTBOOK SERVICES, AND RESIDENCE HALLS: CAFETERIA-STYLE DINING SERVICES ARE OFFERED IN THE DINING COMMONS AND SNACK BAR/GRILL SERVICES ARE OFFERED IN THE STUDENT UNION. TEXTBOOK RENTAL SERVICES ARE PROVIDED TO ALL ENROLLED STUDENTS. EIGHT RESIDENCE HALLS AND NINE STUDENT HOUSES PROVIDE HOUSING FOR APPROXIMATELY 625 STUDENTS. 33574043 true true false false false false false true false true true true false false true false false true true false true false false true true false false false true true false false false false false false true false true false false false true true true false false false true 1385 0 true 742 true true true false false false false false false false false false false false X 19 19 false false false false false false false true true false false false true true true true true true true false CO IL IN X SUE ANN NELSON 6186647000 315 E COLLEGE GREENVILLE IL 62246 SUZANNE DAVIS PRESIDENT 40.0 0.0 X 168792 0 22910 SCOTT GIFFEN CHIEF PHILANTHROPY OFFICER 40.0 0.0 X 103429 0 11013 MARK BIDDINGER CFO (BEG 06/21) 40.0 0.0 X 74359 0 3995 KATHLEEN TURPIN CHAIR 6.0 0.0 X X 0 0 0 HOWARD COSTLEY VICE CHAIR 3.0 0.0 X X 0 0 0 MELISSA WESTOVER SECRETARY 3.0 0.0 X X 0 0 0 VALERIE GIN TREASURER 3.0 0.0 X X 0 0 0 DOUGLAS NEWTON AT-LARGE 3.0 0.0 X X 0 0 0 ROBERT BASTIAN TRUSTEE 1.0 0.0 X 0 0 0 VENESSA BROWN TRUSTEE 1.0 0.0 X 0 0 0 TYLER CAMPO TRUSTEE 0.0 0.0 X 0 0 0 KEITH COWART TRUSTEE 1.0 0.0 X 0 0 0 DAN DENBO TRUSTEE 1.0 0.0 X 0 0 0 STEVEN ELLSWORTH TRUSTEE 1.0 0.0 X 0 0 0 JERRY HOOD TRUSTEE 1.0 0.0 X 0 0 0 KAREN LONGMAN TRUSTEE 1.0 0.0 X 0 0 0 STEVE OLSON TRUSTEE 1.0 0.0 X 0 0 0 HUGO PEREZ TRUSTEE 1.0 0.0 X 0 0 0 ELLIOTT RENFROE TRUSTEE 1.0 0.0 X 0 0 0 DENNIS SPENCER TRUSTEE 1.0 0.0 X 0 0 0 MARK WHITLOCK TRUSTEE 1.0 0.0 X 0 0 0 DONALD WOLF TRUSTEE 1.0 0.0 X 0 0 0 346580 0 37918 2 false true false DYNAMIC CAMPUS SOLUTIONS INC 2806 FLINTROCK TRACE AUSTIN TX 78738 IT SERVICES 1531416 FRESH IDEAS MANAGEMENT LLC 3220 VANDIVER DR COLUMBIA MO 65202 FOOD SERVICES 1422381 WILEY EDU LLC 111 RIVER ST HOBOKEN NJ 07030 EDUCATION SERVICES 510592 TRUE SOLUTIONS PO BOX 3931 SHAWNEE OK 74802 CUSTODIAL SERVICES 358631 3 ENROLLMENT MARKETING 352 MAIN ST UNIT 333 ONEONTA NY 13820 MARKETING 295982 12 18075 7853768 5321723 264160 13193566 TUITION AND FEES 900099 23965291 23965291 AUXILIARY ENTERPRISES 900099 5930093 5916201 13892 OTHER PROGRAM REVENUE 900099 978675 978675 30874059 625787 625787 0 0 110610 16295 94315 0 94315 94315 6053036 205506 5450348 303435 602688 -97929 504759 504759 9133 18075 53669 -44536 -44536 0 0 0 0 0 0 RESTAURANT 722513 252470 252470 252470 45500420 30860167 266362 1180325 0 15016399 15016399 0 0 346457 214510 94077 37870 35415 24618 10797 9903939 6591003 2890596 422340 257397 168039 73696 15662 1356096 924674 405531 25891 668603 440297 193100 35206 0 52404 36428 15976 24750 24750 0 71235 71235 87371 87371 3388320 2277350 998770 112200 856242 595205 261037 842753 514353 225578 102822 758220 506068 221945 30207 0 1209443 787461 345354 76628 902447 583345 255836 63266 0 266796 160013 70176 36607 396294 267976 117526 10792 0 2661785 1785558 783087 93140 491538 341686 149852 FOOD SERVICE 1608143 1608143 MEMBERSHIPS 123253 85678 37575 TEXTBOOK RENTAL 9538 9538 OTHER OPERATIONS 231031 160598 70433 683766 475103 208364 299 42249635 33574043 7541427 1134165 5995 6000 6982423 4463063 0 0 581904 489881 0 0 0 0 0 0 56513 88558 432700 477102 74839132 40876187 32897524 33962945 27570122 25125778 6309286 6490183 886061 696000 0 0 0 0 75722528 71799510 1655105 2844406 736160 582907 770309 767155 0 0 0 0 0 0 8494482 7914128 4464445 0 1308566 1514481 17429067 13623077 X 24502611 27243117 33790850 30933316 58293461 58176433 75722528 71799510 X 3250785 -2699455 -668358 X false true X true true true X 3672476 5049747 9355692 8003004 13189241 39270160 0 0 3672476 5049747 9355692 8003004 13189241 39270160 3770178 35499982 804930 747906 805005 597225 703853 3658919 0 0 0 0 0 0 48419 4870 4470 13625 9133 80517 43009596 152315874 0.82540 0.78420 X SCHEDULE A, PART II, LINE 10 FUNDRAISING EVENTS 2017 AMOUNT $11,061 2018 AMOUNT $ 4,870 2019 AMOUNT $ 4,470 2020 AMOUNT $13,625 2021 AMOUNT $ 9,133 OTHER INCOME 2017 AMOUNT $37,358 SCHEDULE A, PART II THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(ii) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(ii) AND QUALIFIES TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X ART EDUCATION false 31676358 1995782 -1642793 2299390 29729957 23647559 1355173 7691572 1017946 31676358 21159996 2541848 623642 677927 23647559 20196340 1677414 -36933 676825 21159996 19392172 474567 1225036 895435 20196340 1.00000 false false 3049012 3049012 59420182 35029486 24390696 0 4825779 3634741 1191038 7544159 2211960 5332199 33962945 TRUSTS 466956 C TAXABLE MUNICIPAL BONDS 6023227 C 6490183 0 ANNUITIES PAYABLE 197965 STUDENT DEPOSITS 287456 ASSET RETIREMENT OBLIGATIONS 604428 UNCONDITIONAL PURCHASE OBLIGATION 424632 1514481 28668872 -2699455 84578 -2614877 31283749 14216671 14216671 45500420 28785900 69964 69964 28715936 13533699 13533699 42249635 PART III, LINE 1A THE UNIVERSITY MAINTAINS A COLLECTION OF DONATED ART. THE COLLECTION IS HELD EXCLUSIVELY FOR PUBLIC EXHIBITION, EDUCATION AND RESEARCH. THE COLLECTION IS APPROPRIATELY CATALOGUED AND CARED FOR BY THE CURATOR. AS ALLOWED BY THE ACCOUNTING STANDARDS, THE UNIVERSITY HAS ELECTED NOT TO RECOGNIZE THE COLLECTION IN THE STATEMENTS OF FINANCIAL POSITION. PROCEEDS FROM ANY DEACESSIONS OR INSURANCE RECOVERIES ARE USED TO AQUIRE OTHER WORKS OF ART. PART III, LINE 4 GREENVILLE COLLEGE IS PRIVILEGED TO BE THE HOME AND CONSERVATOR OF THE RICHARD E. BOCK SCULPTURE MUSEUM. THIS MUSEUM, ESTABLISHED IN 1975, HOUSES AN EXTENSIVE COLLECTION OF SCULPTURES, DRAWINGS, PHOTOGRAPHS, AND THE BOCK FAMILY ART LIBRARY. THE BOCK FAMILY PRESENTED THE COLLECTION TO GREENVILLE COLLEGE ON THE CONDITION THAT THE WORKS BE PLACED ON PERMANENT EXHIBITION. PUBLIC EXHIBITION AND PRESERVATION FOR FUTURE GENERATIONS ARE THE PRIMARY PURPOSES THE COLLEGE MAINTAINS THE COLLECTION. HOWEVER, THE COLLEGE ALSO LOANS PIECES TO OTHER MUSEUMS FOR TEMPORARY EXHIBITS, ALLOWS RESEARCHERS AND OTHER INTERESTED PARTIES TO USE THE MUSEUM'S RESOURCES, AND UTILIZES THE COLLECTION AS A TOOL FOR TEACHING ART TO STUDENTS OF THE COLLEGE. PART V, LINE 4 THE PERMANENT ENDOWMENTS ARE ESTABLISHED AND USED TO PROVIDE SCHOLARSHIPS TO STUDENTS ATTENDING GREENVILLE COLLEGE, TO FUND VARIOUS ACADEMIC PROGRAMS AND TO FUND CAMPUS IMPROVEMENTS. PART XI, LINE 2D RENTAL EXPENSES 16,295 FUNDRAISING EXPENSES 53,669 CHANGE IN VOLUNTARY SEPARATION INCENTIVE 14,614 TOTAL $ 84,578 PART XI, LINE 4B SCHOLARSHIPS NETTED WITH STUDENT TUITION AND FEES 13,533,699 ASSET RETIREMENT OBLIGATION 26,630 CHANGE IN VALUE OF GIFTS HELD IN TRUST 656,342 TOTAL $14,216,671 PART XII, LINE 2D RENTAL EXPENSES 16,295 FUNDRAISING EXPENSES 53,669 TOTAL $69,964 PART XII, LINE 4B SCHOLARSHIPS NETTED WITH STUDENT TUITION 13,533,699 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true PART I, LINE 3 THE ORGANIZATION CURRENTLY ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS CONSISTENT WITH THE PUBLICITY EXCEPTION FOUND IN REV. PROC. 75-50 SECTION 4.03(2)(B). PART I, LINE 6 THE COLLEGE RECEIVES FUNDING FROM THE FEDERAL GOVERNMENT IN CONNECTION WITH PROVISIONS OF TITLE IV OF THE HIGHER EDUCATION ACT. AS A RESULT, THE COLLEGE IS REQUIRED TO COMPLY WITH VARIOUS REGULATIONS RELATED TO THESE PROGRAMS. THE COLLEGE ALSO RECEIVED HEERF GRANTS MADE AVAILABLE DURING THE COVID-19 PANDEMIC. Europe (Including Iceland and Greenland) 0 0 Program Services SEMESTER ABROAD 20660 0 0 0 0 20660 20660 false false false false false false PART I, LINE 3 THE ORGANIZATION TRACKED EXPENDITURES IN ACCORDANCE WITH ACCRUAL BASIS OF ACCOUNTING. X X X X X true GONSER GERBER 1776 LEGACY CIRCLE STE 100 NAPERVILLE IL 60563 CAMPAIGN CONSULTANT false 71235 71235 CO IL IN GOLF SCRAMBLE 27208 18075 9133 1420 42714 3574 5960 0 27208 18075 9133 1420 42714 3574 5960 53668 -44535 STUDENT SCHOLARSHIPS 766 13533699 TITLE IV FINANCIAL AID 672 1482700 PART I, LINE 2 STUDENTS REQUESTING FINANCIAL AID ARE SCREENED FOR FINANCIAL NEEDS, ACADEMIC MERIT, AND OTHER SCHOLARSHIP CRITERIA PRIOR TO THE AWARDING OF SCHOLARSHIPS. THE COMBINED TOTAL OF SCHOLARSHIPS, GRANTS AND OTHER TUITION RELATED AWARDS MAY NOT EXCEED THE COST OF TUITION. STUDENTS MUST MEET THE ENROLLMENT GUIDELINES AND MAINTAIN SATISFACTORY ACADEMIC PROGRESS TO RETAIN AWARDS RECEIVED. MONITORING OF THESE CRITERIA IS A COMBINED EFFORT OF THE FINANCIAL AID OFFICE, THE REGISTRAR'S OFFICE AND THE BUSINESS OFFICE. SCHOLARSHIPS ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS. X X X false false false false false false false false false SUZANNE DAVIS PRESIDENT 168792 0 0 7153 15757 191702 BRITTANY DAVIS FAMILY MEMBER OF OFFICER 32415 COMPENSATION false X 21 264160 FAIR MARKET VALUE X MISC GIFT 1 400 FMV false true false SCHEDULE M, PART 1, COLUMN (B) THE NUMBER OF CONTRIBUTIONS REPRESENT THE NUMBER OF CONTRIBUTIONS RECEIVED, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE IS COMPOSED OF THE FOUR OFFICERS, BUSINESS AFFAIRS COMMITTEE CHAIR, AND ONE AT-LARGE MEMBER. THE EXECUTIVE COMMITTEE SHALL CONDUCT ANY BUSINESS AUTHORIZED BY THE BOARD AND OTHER URGENT BUSINESS THAT CANNOT BE REASONABLE DEFERRED UNTIL THE NEXT BOARD MEETING. IT MAY NOT COUNTERMAND ANY ACTION TAKEN BY THE BOARD WITHOUT THE BOARD'S EXPRESS PERMISSION. FORM 990, PART VI, SECTION B, LINE 11B THE COLLEGE'S 990 IS PREPARED BY AN INDEPENDENT CPA FIRM USING INFORMATION FROM MANAGEMENT. THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT AND PROVIDED TO EACH BOARD MEMBER FOR REVIEW. HOWEVER, THE BOARD REVIEW COPY DOES NOT DISCLOSE SCHEDULE B CONTRIBUTOR NAMES AND ADDRESSES. UPON APPROVAL OF MANAGEMENT AND THE BOARD, THE FORM 990 IS FILED ELECTRONICALLY WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST QUESTIONAIRE ARE COMPLETED ANNUALLY BY ALL TRUSTEES, OFFICERS, AND EXECUTIVE MANAGEMENT. ALL RESPONSES ARE CAREFULLY REVIEWED BY AN INDEPENDENT STAFF MEMBER OF THE COLLEGE FOR POSSIBLE CONFLICTS OF INTEREST. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE TRUSTEE OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DECISION WITH REGARDS TO MATTERS AFFECTED BY THE RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE GREENVILLE COLLEGE BOARD POLICY MANUAL STIPULATES THE FOLLOWING WITH RESPECT TO THE PRESIDENT'S EVALUATION AND COMPENSATION: "7.4 PRESIDENT'S EVALUATION AND COMPENSATION: THE OFFICERS OF THE BOARD NEGOTIATE ALL CONTRACTUAL MATTERS WITH THE PRESIDENT AND CONDUCT THE PRESIDENT'S ANNUAL EVALUATION. THE CONTRACT WILL BE PRESENTED TO THE FULL BOARD, SITTING IN EXECUTIVE SESSION, FOR CONSIDERATION AND APPROVAL. THE OFFICERS REPORT THE FINDINGS OF THE ANNUAL REVIEW OF THE PRESIDENT TO THE EXECUTIVE COMMITTEE AND TO THE FULL BOARD SITTING IN EXECUTIVE SESSION." BOARD POLICY ALSO PROVIDES FOR A REVIEW OF THE COMPENSATION OF ALL THE PRESIDENT'S DIRECT REPORTS AS FOLLOWS: "4.10 COMPENSATION REVIEWS: COMPENSATION FOR ALL THE PRESIDENT'S DIRECT REPORTS MUST BE REVIEWED BY THE BUSINESS AFFAIRS COMMITTEE ON AN ANNUAL BASIS. THE PRESIDENT'S COMPENSATION IS SET IN ACCORDANCE WITH SECTION 7.4 OF THIS POLICY MANUAL. THE REVIEW OF COMPENSATION FOR BOTH THE PRESIDENT AND DIRECT REPORTS MUST INCLUDE CONSIDERATION OF COMPENSATION DATA FOR SIMILAR POSITIONS WITH SIMILAR SCOPE OF RESPONSIBILITY, EDUCATIONAL REQUIREMENTS, AND EXPERIENCE LEVELS AT COMPARABLE INSTITUTIONS WITH SIMILAR ENROLLMENT, BUDGET, AND TYPE OF LOCATION. SOURCES FOR COMPENSATION DATA SHOULD INCLUDE COUNCIL FOR CHRISTIAN COLLEGES AND UNIVERSITIES (CCCU) AND COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES (CUPA-HR) OR SIMILAR TYPE ORGANIZATIONS. COMPENSATION COMPARISONS FOR THE PRESIDENT AND DIRECT REPORTS SHOULD INCLUDE, AS MUCH AS POSSIBLE, THE FOLLOWING ELEMENTS: SALARY, INCENTIVE PAY OF ANY KIND, HEALTH BENEFITS, RETIREMENT BENEFITS, ANY ALLOWANCES INCLUDING TUITION OR EDUCATIONAL WAIVERS OR REIMBURSEMENTS, AND ANY OTHER TAXABLE BENEFITS. NO EMPLOYEE OF THE COLLEGE OR ANY COMMITTEE OR BOARD MEMBER HAVING ANY CONFLICT OF INTEREST WHATSOEVER IN THE COMPENSATION REVIEWS FOR THE PRESIDENT AND DIRECT REPORTS SHALL BE ALLOWED TO PARTICIPATE IN THE DISCUSSIONS OR APPROVAL PROCESS. COMPARISON DATA USED IN THE REVIEW PROCESS, A DISCUSSION SUMMARY CONCERNING THE COMPENSATION COMPARISONS AND THE APPROPRIATE COMPENSATION LEVELS, ANY ACTION TAKEN BY THE OFFICERS, BUSINESS AFFAIRS COMMITTEE OR THE BOARD SHALL BE DOCUMENTED AT THE TIME OF SUCH MEETING AND SHALL BE KEPT ON PERMANENT RECORD AT THE COLLEGE. COMPENSATION GUIDELINES FOR THE PRESIDENT AND DIRECT REPORTS ARE PLUS OR MINUS 20% OF THE AVERAGE MEDIAN COMPENSATION LEVELS OF THE cccu AND cupa-hr. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VOLUNTARY SEPARATION INCENTIVE 14,614 ASSET RETIREMENT OBLIGATION -26,630 CHANGE IN VALUE OF GIFTS HELD IN TRUST -656,342 TOTAL $-668,358 EXPERIENCE INSTITUTE - NASHVILLE LLC 559 CHURCH ST E BRENTWOOD TN 37027 862558221 EDUCATION TN 114497 0 GREENVILLE SMART LLC 100 N 2ND ST UNIT A GREENVILLE IL 62246 370681530 EDUCATION IL -168729 0 GREENVILLE CHARITABLE REMAINDER TRUSTS (7) TRUST MI FREE METHODIST TRUST true false false false false false false false false false false false false false false false false false false false