UPPER IOWA UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- UPPER IOWA UNIVERSITY (EIN 42-0680372)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-03-11
- IRS object ID
- 202210709349300806
- Schema version
- 2020v4.2
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-11T08:56:30-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | 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 US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST 2300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680372 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPPER IOWA UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UPPE | BusinessNameControlTxt |
| Phone | 5634255286 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1857 | AddressLine1Txt |
| City | FAYETTE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52142 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM R DUFFY II | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5634255286 | PhoneNum |
| Signature | 2022-03-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM | PersonFirstNm |
| Person Last | DUFFY II | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE H MOHR CPA | PreparerPersonNm |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | PhoneNum |
| Preparation | 2022-03-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM R DUFFY II | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1857 | AddressLine1Txt |
| City | FAYETTE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52142 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $67,410,861 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UIU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1857 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | UPPER IOWA UNIVERSITY PROVIDES QUALITY EDUCATIONAL OPPORTUNITIES ACCESSIBLE THROUGH VARIED DELIVERY METHODS TO INSPIRE SUCCESS AND EMPOWER LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 1327 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | -$1,404 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $163 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,108,815 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,005,910 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $62,090,170 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $57,380,640 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$676,229 | PYInvestmentIncomeAmt |
| CY Investment Income | -$914,483 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,123,888 | PYOtherRevenueAmt |
| CY Other Revenue | $617,526 | CYOtherRevenueAmt |
| PY Total Revenue | $66,646,644 | PYTotalRevenueAmt |
| CY Total Revenue | $64,089,593 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $19,500,408 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,471,845 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $28,255,668 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $26,120,111 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $123,342 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $54,391 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $864,621 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,115,523 | PYOtherExpensesAmt |
| CY Other Expenses | $20,633,557 | CYOtherExpensesAmt |
| PY Total Expenses | $70,994,941 | PYTotalExpensesAmt |
| CY Total Expenses | $65,279,904 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,348,297 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,190,311 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $114,220,726 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,313,002 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $75,684,269 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $73,581,248 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,536,457 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,731,754 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | UPPER IOWA UNIVERSITY PROVIDES QUALITY EDUCATIONAL OPPORTUNITIES ACCESSIBLE THROUGH VARIED DELIVERY METHODS TO INSPIRE SUCCESS AND EMPOWER LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $44,497,894 | ExpenseAmt |
| Grant | $18,471,845 | GrantAmt |
| Revenue | $52,715,279 | RevenueAmt |
| Desc | EDUCATION, INSTRUCTION, AND SUPPORT - UPPER IOWA UNIVERSITY SERVED 3,661 STUDENTS WORLDWIDE. THE FAYETTE CAMPUS SERVED 617 TRADITIONAL UNDERGRADUATE STUDENTS, DRAWING THE MAJORITY OF THESE STUDENTS FROM IOWA, MINNESOTA, WISCONSIN AND ILLINOIS. THE UNIVERSITY IS DIVERSE IN ITS ETHNICITY, RACE, GENDER, ECONOMICS, AND GEOGRAPHY. UNDERGRADUATE DEGREES ARE OFFERED THROUGH THE SCHOOL OF EDUCATION, THE SCHOOL OF BUSINESS, AND THE SCHOOL OF ARTS AND SCIENCES. UPPER IOWA UNIVERSITY OFFERS SEVERAL MASTER'S DEGREES, BOTH ONLINE AND FACE-TO-FACE. MASTER'S DEGREES ARE AVAILABLE IN EDUCATION, BUSINESS ADMINISTRATION, AND PUBLIC ADMINISTRATION. POST-GRADUATE CERTIFICATES ALSO ARE AVAILABLE IN ACCOUNTING, CORPORATE FINANCIAL MANAGEMENT, HUMAN RESOURCE MANAGEMENT, LITERACY COACH, TEACHER LEADERSHIP AND ORGANIZATIONAL DEVELOPMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,655,569 | ExpenseAmt |
| Revenue | $4,871,276 | RevenueAmt |
| Desc | AUXILIARY ENTERPRISES - RESIDENCE HALLS, FOOD SERVICES, LOGO STORE, ETC. FOR THE ABOVE STUDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $50,153,463 | 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 | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 47 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1327 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | HK | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | KATHY FRANKEN VP OF FINANCE AND ENROLLMENT MANAGEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5634255868 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 605 WASHINGTON STREET PO BOX 1857 | AddressLine1Txt |
| City | FAYETTE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52142 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DENNIS MURDOCK | ||||||||
| CHAIR | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT LEBIN | ||||||||
| VICE CHAIR | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RICHARD ANDRES | ||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN FALB | ||||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANIEL ALFONSO | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY BETZ | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY CHEDDIE | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER CLEMENS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL COOK | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEM DIAZ | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE HARMS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGIE JOSEPH | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGARET LAWSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER MANGAN | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE PROCHASKA | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LOWELL TIEDT | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NEIL WILKINSON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM R DUFFY II | ||||||||
| PRESIDENT | 80.00 | 0.00 | Yes (X) | $291,564 | $0 | $22,851 | ||
| KATHY FRANKEN | ||||||||
| VP FINANCE & ENROLLMENT MANAGEMENT | 70.00 | 0.00 | $155,556 | $0 | $32,960 | Yes (X) | ||
| ANDREW WENTHE | ||||||||
| VP OF EXTERNAL AFFAIRS | 60.00 | 0.00 | $125,276 | $0 | $19,894 | Yes (X) | ||
| RICK HARTZELL | ||||||||
| VP OF ATHLETICS | 60.00 | 0.00 | $104,214 | $0 | $28,846 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $676,610 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $104,551 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARAMARK SERVICES INC | |||||
| 27310 NETWORK PLACE | CHICAGO | IL | 60673 | FOOD SERVICE | $1,852,570 |
| REGISTER MEDIA | |||||
| 400 LOCUST STREET STE 500 | DES MOINES | IA | 50309 | ADVERTISING | $1,516,782 |
| MBS DIRECT LLC | |||||
| PO BOX 617 | COLUMBIA | MO | 65205 | BOOKSTORE | $750,364 |
| WILLIAM C KNAPP LC | |||||
| 5000 WESTOWN PARKWAY STE 400 | WEST DES MOINES | IA | 50266 | INSTALLMENT PAYMENTS FOR LEASE/PURCHASE | $507,328 |
| FAIR PARK PROPERTY GROUP | |||||
| 6737 W WASHINGTON STREET STE 2220 | MILWAUKEE | WI | 53214 | INSTALLMENT PAYMENTS FOR LEASE/PURCHASE | $473,499 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 25 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $187,734 | FundraisingAmt |
| Government Grants | $5,617,592 | GovernmentGrantsAmt |
| All Other Contributions | $1,200,584 | AllOtherContributionsAmt |
| Noncash Contributions | $4,208 | NoncashContributionsAmt |
| Total Contributions | $7,005,910 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $52,509,364 | $52,509,364 |
| AUXILIARY SERVICES | 611710 | $4,871,276 | $4,871,276 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $57,380,640 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $410,896 | TotalRevenueColumnAmt |
| Exclusion | $410,896 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,474 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,723 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$36,249 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$36,249 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$5,938 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$30,311 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $891,114 | SecuritiesAmt |
| Other | $1,013,600 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,242,547 | SecuritiesAmt |
| Other | $1,987,546 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$351,433 | SecuritiesAmt |
| Other | -$973,946 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,325,379 | TotalRevenueColumnAmt |
| Exclusion | -$1,325,379 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $41,809 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $187,734 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $22,452 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,357 | TotalRevenueColumnAmt |
| Exclusion | $19,357 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|---|
| INSURANCE PROCEEDS | 900099 | $185,227 | $185,227 | ||
| PRINT SHOP | 900099 | $135,513 | $133,536 | $1,977 | |
| MISCELLANEOUS | 611710 | $103,655 | $103,655 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $210,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,379 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,557 | UnrelatedBusinessRevenueAmt |
| Exclusion | $135,087 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $634,418 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,089,593 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,586,555 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$1,404 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$501,468 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,471,845 | TotalAmt |
| Program Services | $18,471,845 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,800 | TotalAmt |
| Management And General | $333,800 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,901,359 | TotalAmt |
| Program Services | $16,325,426 | ProgramServicesAmt |
| Management And General | $3,110,377 | ManagementAndGeneralAmt |
| Fundraising | $465,556 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,354 | TotalAmt |
| Program Services | $197,636 | ProgramServicesAmt |
| Management And General | $56,335 | ManagementAndGeneralAmt |
| Fundraising | $7,383 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,180,689 | TotalAmt |
| Program Services | $2,252,811 | ProgramServicesAmt |
| Management And General | $1,841,523 | ManagementAndGeneralAmt |
| Fundraising | $86,355 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,442,909 | TotalAmt |
| Program Services | $1,183,643 | ProgramServicesAmt |
| Management And General | $225,512 | ManagementAndGeneralAmt |
| Fundraising | $33,754 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,150 | TotalAmt |
| Management And General | $95,150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,826 | TotalAmt |
| Management And General | $134,826 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,391 | TotalAmt |
| Fundraising | $54,391 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,385,013 | TotalAmt |
| Program Services | $762,791 | ProgramServicesAmt |
| Management And General | $588,111 | ManagementAndGeneralAmt |
| Fundraising | $34,111 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,720,970 | TotalAmt |
| Program Services | $463,599 | ProgramServicesAmt |
| Management And General | $2,217,140 | ManagementAndGeneralAmt |
| Fundraising | $40,231 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,126,375 | TotalAmt |
| Program Services | $2,332,119 | ProgramServicesAmt |
| Management And General | $696,057 | ManagementAndGeneralAmt |
| Fundraising | $98,199 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,414 | TotalAmt |
| Management And General | $1,473,414 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,755,628 | TotalAmt |
| Program Services | $2,089,766 | ProgramServicesAmt |
| Management And General | $665,862 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,726 | TotalAmt |
| Program Services | $407,616 | ProgramServicesAmt |
| Management And General | $11,280 | ManagementAndGeneralAmt |
| Fundraising | $2,830 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,878 | TotalAmt |
| Program Services | $67,621 | ProgramServicesAmt |
| Management And General | $5,152 | ManagementAndGeneralAmt |
| Fundraising | $1,105 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,980,795 | TotalAmt |
| Program Services | $1,980,795 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,068,000 | TotalAmt |
| Program Services | $3,068,000 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $426,432 | TotalAmt |
| Program Services | $426,432 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| HEERF PAYMENTS | $1,672,272 | $1,672,272 | ||
| MISCELLANEOUS EXPENSE | $1,205,247 | $1,135,009 | $29,532 | $40,706 |
| BAD DEBT - UNCOLLECTABL | $93,831 | $93,831 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,279,904 | TotalAmt |
| Program Services | $50,153,463 | ProgramServicesAmt |
| Management And General | $14,261,820 | ManagementAndGeneralAmt |
| Fundraising | $864,621 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,928,847 | BOYAmt |
| EOY | $9,109,140 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,225,084 | BOYAmt |
| EOY | $1,513,735 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,450 | BOYAmt |
| EOY | $73,762 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,166,591 | BOYAmt |
| EOY | $3,465,167 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,107,402 | BOYAmt |
| EOY | $583,380 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,777 | BOYAmt |
| EOY | $70,387 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,153 | BOYAmt |
| EOY | $327,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $124,625,933 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $50,791,556 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,552,349 | BOYAmt |
| EOY | $73,834,377 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,407,682 | BOYAmt |
| EOY | $20,508,106 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,481,555 | BOYAmt |
| EOY | $1,841,764 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,738,836 | BOYAmt |
| EOY | $5,985,246 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,220,726 | BOYAmt |
| EOY | $117,313,002 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,281,513 | BOYAmt |
| EOY | $2,374,743 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,364 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,425 | BOYAmt |
| EOY | $150,036 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,412,484 | BOYAmt |
| EOY | $68,766,156 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,616,483 | BOYAmt |
| EOY | $2,290,313 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,684,269 | BOYAmt |
| EOY | $73,581,248 | 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 | $19,832,955 | BOYAmt |
| EOY | $21,213,241 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,703,502 | BOYAmt |
| EOY | $22,518,513 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,536,457 | BOYAmt |
| EOY | $43,731,754 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,220,726 | BOYAmt |
| EOY | $117,313,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,190,311 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,139,198 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,246,410 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $760,254 | AssetsIncludedAmt |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,160,597 | BeginningYearBalanceAmt |
| Contributions | $333,771 | ContributionsAmt |
| Investment Earnings Or Losses | $5,077,109 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $888,954 | OtherExpendituresAmt |
| End Year Balance | $22,682,523 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,815,807 | BeginningYearBalanceAmt |
| Contributions | $371,495 | ContributionsAmt |
| Investment Earnings Or Losses | $291,367 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,318,072 | OtherExpendituresAmt |
| End Year Balance | $18,160,597 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,448,500 | BeginningYearBalanceAmt |
| Contributions | $182,472 | ContributionsAmt |
| Investment Earnings Or Losses | $889,414 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $704,579 | OtherExpendituresAmt |
| End Year Balance | $18,815,807 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,174,690 | BeginningYearBalanceAmt |
| Contributions | $351,512 | ContributionsAmt |
| Investment Earnings Or Losses | $1,312,780 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $390,482 | OtherExpendituresAmt |
| End Year Balance | $18,448,500 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,942,276 | BeginningYearBalanceAmt |
| Contributions | $660,272 | ContributionsAmt |
| Investment Earnings Or Losses | $1,704,206 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $132,064 | OtherExpendituresAmt |
| End Year Balance | $17,174,690 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.31230 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.68770 | 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 | $1,942,634 | OtherCostOrOtherBasisAmt |
| Book Value | $1,942,634 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $97,882,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,982,809 | DepreciationAmt |
| Book Value | $66,899,684 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,997,320 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,617,011 | DepreciationAmt |
| Book Value | $2,380,309 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,390,211 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,772,239 | DepreciationAmt |
| Book Value | $1,617,972 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,413,275 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,419,497 | DepreciationAmt |
| Book Value | $993,778 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $73,834,377 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS | Desc |
| Book Value | $5,985,246 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,985,246 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS AND DEFERRED TUITION | $637,339 |
| POST RETIREMENT BENEFIT PAYABLE | $1,262,360 |
| FEDERAL STUDENT LOAN FUNDS | $48,996 |
| LEASE PAYABLE | $341,618 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,290,313 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $54,889,489 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,139,198 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $3,090,037 | OtherRevenueAmt |
| Revenue Not Reported | $8,229,235 | RevenueNotReportedAmt |
| Revenue Subtotal | $46,660,254 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $62,682 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $17,366,657 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $17,429,339 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $64,089,593 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,945,083 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,094,518 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,094,518 | ExpensesNotReportedAmt |
| Expenses Subtotal | $47,850,565 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $62,682 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $17,366,657 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $17,429,339 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $65,279,904 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE UNIVERSITY'S ARTWORK CONSISTS OF VARIOUS SCULPTURES LOCATED THROUGHOUT THE CAMPUS TO BEAUTIFY THE CAMPUS AND HIGHLIGHT THE UNIVERSITY'S DIVERSITY. |
| PART IV, LINE 2B: | THE UNIVERSITY IS A CUSTODIAN OF BANK ACCOUNTS FOR VARIOUS STUDENT GROUPS. |
| PART V, LINE 4: | THE UNIVERSITY SPENDS THE DISTRIBUTIONS FROM OUR UNRESTRICTED ENDOWMENT FUNDS FOR OPERATIONS AND FOR THE RESTRICTED PURPOSE FOR ALL RESTRICTED ENDOWMENT FUNDS. THE RESTRICTED ENDOWMENT FUNDS ARE PRIMARILY RESTRICTED FOR STUDENT SCHOLARSHIPS, BUT ALSO INCLUDE SMALL FUNDS FOR EQUIPMENT, PROFESSORSHIPS, LIBRARY BOOKS, AND ATHLETICS. THE DISTRIBUTION IS DETERMINED BY THE SPEND POLICY AND APPROVED BY THE BOARD. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE UNIVERSITY IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED BUSINESS ACTIVITIES). THE UNIVERSITY IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FOREIGN SUBSIDIARIES ARE TAXABLE ENTITIES IN THE COUNTRIES THEY ARE LOCATED. ACCRUED TAX PAYABLE AND INCOME TAX EXPENSE ARE RELATED TO THE FOREIGN SUBSIDIARIES. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2021 AND 2020. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS 1,246,410. DIRECT RENTAL EXPENSES 68,723. DIRECT FUNDRAISING EXPENSES 22,452. ELIMINATED DISREGARDED ENTITY REVENUE 1,752,452. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS, TUITIONS AND GRANTS 17,366,657. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 22,452. DIRECT RENTAL EXPENSES 68,723. ELIMINATED DISREGARDED ENTITY EXPENSES 2,003,343. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS, TUITIONS AND GRANTS 17,366,657. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | NONDISCRIMINATION POLICIES ARE AVAILABLE ONLINE AT UIU.EDU. NONDISCRIMINATION POLICIES ARE ALSO PUBLISHED IN THE STUDENT HANDBOOK. DURING ENROLLMENT EACH YEAR, STUDENTS SIGN AN AGREEMENT INDICATING THEIR RESPONSIBILITY FOR READING AND UNDERSTANDING THE CONTENTS OF THE HANDBOOK. |
| SCHEDULE E, PART I, LINE 6 | FINANCIAL AID WAS RECEIVED FROM THE GOVERNMENT IN THE FORM OF PELL GRANTS, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (SEOG), COLLEGE WORK-STUDY (CWS) PROGRAMS, AND OTHER SMALL GOVERNMENT GRANTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | 0 | 0 | INVESTMENTS | $344,308 |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 1 | 60 | INVESTMENTS | $187,726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 60 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 60 | TotalEmployeeCnt |
| Subtotal Spent | $532,034 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $532,034 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | ACCRUAL METHOD |
| PART III ACCOUNTING METHOD: | |
| PART IV, LINE 1: | THE UNIVERSITY HOLDS DIRECT INTERESTS IN FOREIGN CORPORATIONS. HOWEVER, THE ORGANIZATION DOES NOT MEET THE FILING REQUIREMENTS OF FORM 926 AS A RESULT. |
| PART IV, LINE 4: | THE UNIVERSITY INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN PASSIVE FOREIGN INVESTMENT COMPANIES. THE INVESTMENT PARTNERSHIPS HAVE PROPERLY FILED FORM 8621, OR THE UNDERLYING INVESTMENTS DID NOT GENERATE ANY UNRELATED BUSINESS INCOME. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE UNIVERSITY TO FILE AN ADDITIONAL 8621. |
| PART IV, LINE 5: | THE UNIVERSITY INVESTS IN PARTNERSHIPS THAT HOLD DIRECT OR INDIRECT INTERESTS IN FOREIGN PARTNERSHIPS. HOWEVER, THE UNIVERSITY DOES NOT MEET THE FILING REQUIREMENTS OF FORM 8865 AS A RESULT. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCALLISTER & QUINN LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1030 15TH ST NW STE 590 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | SEE LINE 2B, COLUMN (V) RESPONSE | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $328,723 | GrossReceiptsAmt |
| Retained By Contractor | $40,375 | RetainedByContractorAmt |
| Net To Organization | $288,348 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $328,723 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $40,375 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $288,348 | TotalNetToOrganizationAmt |
| Licensed States | IA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PRESIDENT'S BALL | Event1Nm |
| Gross Receipts Event1 | $187,734 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $187,734 | CharitableContriEvent1Amt |
| Event2 | PEACOCK CLASSIC | Event2Nm |
| Gross Receipts Event2 | $41,809 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $41,809 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $3,072 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $5,802 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $6,124 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $7,454 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $229,543 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $187,734 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $41,809 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,072 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,802 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $6,124 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $7,454 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $22,452 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $19,357 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | THE PROFESSIONAL FUNDRAISER ASSISTS WITH THE COMPLETION OF GRANT APPLICATIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| CENTERS ASSISTANCE | 601 | $315,014 |
| SCHOLARSHIPS - FAYETTE CAMPUS | 681 | $14,335,244 |
| SCHOLARSHIPS - ONLINE STUDENTS | 2804 | $2,659,401 |
| SCHOLARSHIPS - SELF-PACED STUDENTS | 169 | $56,998 |
| EMERGENCY GRANTS TO STUDENTS | 878 | $1,105,188 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | STUDENT ENROLLMENT IS MONITORED ON A REGULAR BASIS. AFTER VERIFICATION OF ENROLLMENT EACH TERM, FEDERAL FINANCIAL AID GRANTS ARE APPLIED TO THE STUDENTS' EDUCATIONAL COSTS PER FEDERAL REGULATIONS. STUDENT WITHDRAWALS ARE ALSO MONITORED AND GRANT FUNDS ARE ADJUSTED AND RETURNED AS NECESSARY. EXPENSES AND INCOME FOR OTHER GRANTS ARE TRACKED IN ACCOUNTS SET UP SPECIFICALLY FOR THE GRANT. EACH GRANT IS ASSIGNED A PROJECT INVESTIGATOR THAT OVERSEES THE SPENDING OF THE FUNDS AND ENSURES THEY ARE USED AS INTENDED. |
| PART III, EMERGENCY GRANTS TO STUDENTS: | EMERGENCY GRANTS TO STUDENTS REPRESENTS THE HIGHER EDUCATION RELIEF FUNDING PROVIDED BY THE CARES ACT FOR DIRECT DISTRIBUTION TO STUDENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| 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 |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM R DUFFY II | ||||||||||||||
| PRESIDENT | $263,933 | $0 | $0 | $0 | $27,631 | $0 | $5,744 | $0 | $17,107 | $0 | $314,415 | $0 | $0 | $0 |
| KATHY FRANKEN | ||||||||||||||
| VP FINANCE & ENROLLMENT MANAGEMENT | $155,556 | $0 | $0 | $0 | $0 | $0 | $3,554 | $0 | $29,406 | $0 | $188,516 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | TRAVEL FOR COMPANIONS: WHEREAS THERE IS AN EXPECTATION THAT IN THE COURSE OF HIS DUTIES, THE PRESIDENT AND/OR HIS SPOUSE ARE EXPECTED TO ATTEND CERTAIN PROFESSIONAL FUNCTIONS, ENTERTAIN GUESTS OF THE UNIVERSITY, AND BUILD AND MAINTAIN EFFECTIVE RELATIONSHIPS WITH ALUMNI, FRIENDS OF THE UNIVERSITY, MEMBERS OF THE COMMUNITY, AND OTHERS. THE UNIVERSITY SHALL PAY FOR ALL REASONABLE ENTERTAINMENT, TRAVEL, AND SIMILAR COSTS INCURRED BY THE PRESIDENT AND/OR HIS SPOUSE WHILE ACTING ON THE UNIVERSITY'S BEHALF. NOT INCLUDED IN TAXABLE COMPENSATION. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE UNIVERSITY PAYS FOR THE PRESIDENT'S RESIDENCE AND THE RELATED REPAIRS. NOT INCLUDED IN TAXABLE COMPENSATION. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: THE PRESIDENT'S CONTRACT PROVIDES FOR THE UNIVERSITY TO PAY HIS FAMILY'S MEMBERSHIP AT BIG ROCK COUNTRY CLUB. INCLUDED IN TAXABLE COMPENSATION. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (3 entries)
| Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|
| $36,342 | MERIT AND/OR ATHLETIC SCHOLARSHIPS | TUITION ASSISTANCE |
| $24,759 | MERIT AND/OR ATHLETIC SCHOLARSHIPS | TUITION ASSISTANCE |
| $9,000 | MERIT AND/OR ATHLETIC SCHOLARSHIPS | TUITION ASSISTANCE |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD OF TRUSTEES AND THE PRESIDENT OF THE UNIVERSITY. THE EXECUTIVE COMMITTEE HAS THE POWER TO ACT FOR THE BOARD OF TRUSTEES BETWEEN ITS SESSIONS, ON ISSUES CONSISTENT WITH PRIOR BOARD APPROVAL. THE EXECUTIVE COMMITTEE MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD OF TRUSTEES, AWARD DEGREES, ALTER BYLAWS, OR LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR UNIVERSITY PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE UNIVERSITY, OR TAKE ANY ACTION THAT HAS BEEN RESERVED FOR THE BOARD, UNLESS SPECIFICALLY EMPOWERED BY THE BOARD OF TRUSTEES TO DO SO. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CONTROLLER PREPARES THE FORM 990 AND SUPPORTING SCHEDULES. THE CFO AND THE CONTROLLER REVIEW THE FINAL DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES. THE BOARD REVIEWS THE FORM 990 BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES OR OFFICERS OF UPPER IOWA UNIVERSITY WILL DISCLOSE TO THE BOARD ANY EXISTING OR POTENTIAL CONFLICTS OF INTEREST. WITH RESPECT TO SPECIFIC TRANSACTIONS INVOLVING SUCH AN INTEREST, THE DISCLOSURE WILL BE MADE AT THE EARLIEST POSSIBLE TIME AND ANNUALLY AFTER THAT. TRUSTEES OR OFFICERS WILL NOT VOTE ON, NOR PARTICIPATE IN DISCUSSING, ANY MATTER IN WHICH THEY HAVE A CONFLICT OF INTEREST, EXCEPT TO PROVIDE INFORMATION. TRUSTEES OR OFFICERS WHO ARE UNCERTAIN ABOUT A POSSIBLE CONFLICT OF INTEREST MAY REQUEST THAT THE BOARD OF TRUSTEES DETERMINE WHETHER A CONFLICT EXISTS. THE GOVERNANCE COMMITTEE, ASSISTANT SECRETARY, AND ASSISTANT TREASURER OF THE BOARD OF TRUSTEES GATHERS AND REVIEWS THE ANNUAL DISCLOSURE FORMS AND DEALS WITH THE INFORMATION APPROPRIATELY AS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENTIAL EVALUATION COMMITTEE CONSISTS OF INDEPENDENT MEMBERS OF THE BOARD OF TRUSTEES. THE EVALUATION SHALL INCLUDE BUT NOT BE LIMITED TO THE FOLLOWING: ASSESSMENT OF THE COMPLETION OF THE GOALS SET FOR THE CURRENT YEAR, AND SETTING NEW GOALS FOR THE FOLLOWING YEAR (GOALS SHOULD INCLUDE SPECIFIC ITEMS SUCH AS ENROLLMENT PROJECTIONS ON AND OFF CAMPUS, AMOUNT OF INCOME PROJECTED, AND RAISES). THE PRESIDENTIAL EVALUATION COMMITTEE MET TO REVIEW GOALS, DELIVERABLES FOR THE OVERALL UNIVERSITY AS PRESIDENT, AND MARKET DATA FOR THE POSITION. THE EVALUATION COMMITTEE MET WITH THE PRESIDENT TO DETERMINE GOALS, AND DISCUSSED THE PROCESS AND RECOMMENDATION WITH THE FULL BOARD OF TRUSTEES. THE FULL BOARD OF TRUSTEES VOTED TO RENEW THE PRESIDENT'S CONTRACT FOR COMPENSATION AND BENEFITS. THE EVALUATION WAS LAST CARRIED OUT IN JUNE OF 2021 AND COVERS A PERIOD OF THREE YEARS. THE NEXT EVALUATION WILL BE COMPLETED DURING SUMMER OF 2024. THE PRESIDENT NEGOTIATES CONTRACTS AND SETS COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY'S WEBSITE HAS AN "ABOUT UIU" LINK THAT PROVIDES THE PUBLIC WITH INFORMATION REGARDING OUR MISSION, VISION, STRATEGIC PLAN, AND OTHER NEWS AND INFORMATIONAL ITEMS. THE UNIVERSITY DOES NOT POST THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS ON THE PUBLIC WEBSITE. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS 1,246,410. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPPER IOWA UNIVERSITY REAL ESTATE FOUNDATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 605 WASHINGTON STREET | AddressLine1Txt |
| City | FAYETTE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52142 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Total Income | $1,752,452 | TotalIncomeAmt |
| End Of Year Assets | $94,357,792 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPPER IOWA UNIVERSITY | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPPER IOWA UNIVERSITY (HONG KONG) LIMITED | BusinessNameLine1Txt |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3/F MAX SHARE BLDG 373 KINGS ROAD | AddressLine1Txt |
| City | NORTH POINT | CityNm |
| Country | HK | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile Foreign Country | HK | LegalDomicileForeignCountryCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPPER IOWA UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UPPER IOWA UNIVERSITY - HONG KONG CAMPUS LIMITED | ||||||||||||
| 3/F MAX SHARE BLDG 373 KINGS ROAD | NORTH POINT | HK | EDUCATION | HK | UPPER IOWA UNIVERSITY | C | $1,234,212 | $187,726 | 1.00000 | Yes (1) | ||
| CHARITABLE REMAINDER UNITRUST (1) | ||||||||||||
| CHARITABLE TRUST | T | Yes (1) | IA | N/A | ||||||||
| 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 | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER UNITRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $218,038 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |