SIMPSON COLLEGE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SIMPSON COLLEGE (EIN 42-0680389)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-04-15
- IRS object ID
- 202221059349300717
- 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 C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-15T11:00:07-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680389 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIMP | BusinessNameControlTxt |
| Phone | 5159616251 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 North C St | AddressLine1Txt |
| City | Indianola | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dee McCormick | PersonNm |
| Person Title | VP for Business and Finance | PersonTitleTxt |
| Phone | 5159616251 | PhoneNum |
| Signature | 2022-04-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Dee | PersonFirstNm |
| Person Last | McCormick | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2022-04-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | 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 | Marsha Kelliher | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 North C St | AddressLine1Txt |
| City | Indianola | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $102,397,347 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.simpson.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1860 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | A residential, coeducational, undergraduate, liberal arts college | ActivityOrMissionDesc |
| Voting Members Governing Body | 45 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 44 | VotingMembersIndependentCnt |
| Total Employee | 1335 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | -$3,341 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,711,572 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,161,494 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,529,043 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,451,359 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,603,028 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,028,691 | CYInvestmentIncomeAmt |
| PY Other Revenue | $374,758 | PYOtherRevenueAmt |
| CY Other Revenue | $5,439 | CYOtherRevenueAmt |
| PY Total Revenue | $61,218,401 | PYTotalRevenueAmt |
| CY Total Revenue | $82,646,983 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $26,694,779 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $27,187,342 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,104,609 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,980,968 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $877,889 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,581,220 | PYOtherExpensesAmt |
| CY Other Expenses | $18,898,105 | CYOtherExpensesAmt |
| PY Total Expenses | $64,380,608 | PYTotalExpensesAmt |
| CY Total Expenses | $65,066,415 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,162,207 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $17,580,568 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $150,227,314 | TotalAssetsBOYAmt |
| Total Assets EOY | $180,912,943 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,095,369 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,481,351 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $113,131,945 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $137,431,592 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Through innovative learning opportunities, individual student attention, and an unwavering commitment to inclusive educational access, Simpson College cultivates a diverse community of learners to lead lives of meaning and purpose. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,187,342 | ExpenseAmt |
| Grant | $27,187,342 | GrantAmt |
| Desc | Simpson College provides financial assistance to students including federal, state and private funding as well as other forms of student aid and work programs. During the year 1,049 students received some type of financial aid. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,017,953 | ExpenseAmt |
| Revenue | $44,962,346 | RevenueAmt |
| Desc | Simpson College provides instruction to approximately 1,268 full and part-time undergraduate students, with major areas of instruction in business, elementary education, sciences and the arts. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,655,181 | ExpenseAmt |
| Desc | Simpson College provides student services support to its students in the areas of student development, academic and career counseling, cholege chaplain, intercollegiate athletics, financial aid counseling and other services. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,453,348 | ExpenseAmt |
| Revenue | $8,489,013 | RevenueAmt |
| Desc | Simpson College provides auxiliary services to support student instruction and residence life. Auxiliary services include all student housing and food services, college bookstore and conference programs. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $7,453,348 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $8,489,013 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $59,313,824 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 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 | 0 | 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 | 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 | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1335 | 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 | 45 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 44 | 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 | Yes (1) | 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 | Dee McCormick | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5159616251 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 N C St | AddressLine1Txt |
| City | Indianola | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (53 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Terrance J Liilis | |||||||
| Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Deanna Strable-Soethout | |||||||
| Treasurer | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Terry W Handley | |||||||
| Secretary | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jay R Byers | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Nicole L Crain | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Michael J DeVito | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Dr Robert Downing | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Rick W Exline | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Steven C Fiterman | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Ben F Gaumer | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Denise M Griffey | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Joseph D Hall | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Kamie Downing Haynes | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Mark L Hill | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| John D Hines | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Steven G Johnson | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Thomas J Keating | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Ronald L Keller | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Sean M Kennedy | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Izaah JB Knox | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Virginia Lauridsen | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| John T Lawlor | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Kyle M Liske | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Jay T Marshall | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Barbara A Miller | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Alejandro Munoz | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Renee D Murphy | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Jayna J Niblock | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| John R Norris | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Nile D Ramsbottom | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Steven A Ramsey | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Sunnie Richer | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Robert G Riley | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Gary L Ruble | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Thomas C Shandley | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| James C Spooner | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Kirk J Tyler | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Susan E Voss | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Juli M Wileman | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Maribeth Wright | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Marsha Kelliher | |||||||
| President | 40.00 | Yes (X) | Yes (X) | $280,625 | $0 | $32,373 | |
| Timothy Bonney | |||||||
| Ex-Officio | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Brianne Fitzgerald | |||||||
| Ex-Officio | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Laurie Haller | |||||||
| Ex-Officio | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Heecheon Jeon | |||||||
| Ex-Officio | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Jay Simmons | |||||||
| President (thru June 2020) | 40.00 | Yes (X) | $157,938 | $0 | $13,190 | ||
| Phillip PenaVP for Business | |||||||
| & Finance (as of Nov 2020) | 40.00 | Yes (X) | $26,366 | $0 | $0 | ||
| Cathy HochVP for Business | |||||||
| & Finance (thru Mar 2021) | 40.00 | Yes (X) | $135,985 | $0 | $13,601 | ||
| John Woell | |||||||
| Academic Dean | 40.00 | $107,409 | $0 | $15,451 | Yes (X) | ||
| Robert J Lane | |||||||
| VP for College Advancement | 40.00 | $205,710 | $0 | $17,651 | Yes (X) | ||
| Deborah Tierney | |||||||
| VP for Enrollment | 40.00 | $123,384 | $0 | $10,344 | Yes (X) | ||
| Heidi LevineVP for Planning | |||||||
| & Student Development | 40.00 | $113,519 | $0 | $9,914 | Yes (X) | ||
| Tracie L Pavon | |||||||
| Asst VP for Enrollment | 40.00 | $103,250 | $0 | $18,489 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,254,186 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $131,013 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | 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 |
|---|---|---|---|---|---|
| SSC Service Solutions Compass Group USA | |||||
| PO Box 417632 | Boston | MA | 022417632 | Facilities Mgmt Services | $3,019,815 |
| Sodexo Inc Affiliates | |||||
| PO Box 360170 | Pittsburgh | PA | 152516170 | Food Services | $2,021,828 |
| Ellucian Inc | |||||
| 62814 Collections Center Dr | Chicago | IL | 60693 | IT Services | $270,885 |
| QCI Inc | |||||
| 4300 Westown Pkwy Ste 150 | West Des Moines | IA | 50266 | Consulting | $239,482 |
| Downing Construction Inc | |||||
| 2500 W Second Ave PO Box 196 | Indianola | IA | 50125 | Construction | $217,115 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $7,318,467 | GovernmentGrantsAmt |
| All Other Contributions | $2,843,027 | AllOtherContributionsAmt |
| Noncash Contributions | $291,127 | NoncashContributionsAmt |
| Total Contributions | $10,161,494 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and Fees | 611310 | $44,962,346 | $44,962,346 |
| Residence Halls | 721310 | $4,223,215 | $4,223,215 |
| Food Services | 722210 | $3,762,474 | $3,762,474 |
| Bookstore | 451211 | $35,949 | $35,949 |
| Conference Programs | 721000 | $8,507 | $8,507 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $458,868 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $458,868 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,451,359 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,340,208 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$3,341 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,343,549 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,959 | TotalRevenueColumnAmt |
| Exclusion | $2,959 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,480 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,480 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,480 | TotalRevenueColumnAmt |
| Exclusion | $2,480 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,438,847 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,719,415 | SecuritiesAmt |
| Other | $30,949 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,719,432 | SecuritiesAmt |
| Other | -$30,949 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,688,483 | TotalRevenueColumnAmt |
| Exclusion | $17,688,483 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,646,983 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,451,359 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$3,341 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,037,471 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,187,342 | TotalAmt |
| Program Services | $27,187,342 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,233 | TotalAmt |
| Management And General | $647,233 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,925,935 | TotalAmt |
| Program Services | $12,136,757 | ProgramServicesAmt |
| Management And General | $1,234,020 | ManagementAndGeneralAmt |
| Fundraising | $555,158 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,303 | TotalAmt |
| Program Services | $71,123 | ProgramServicesAmt |
| Management And General | $10,927 | ManagementAndGeneralAmt |
| Fundraising | $3,253 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,297,675 | TotalAmt |
| Program Services | $2,806,474 | ProgramServicesAmt |
| Management And General | $351,145 | ManagementAndGeneralAmt |
| Fundraising | $140,056 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,024,822 | TotalAmt |
| Program Services | $864,427 | ProgramServicesAmt |
| Management And General | $118,147 | ManagementAndGeneralAmt |
| Fundraising | $42,248 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,311 | TotalAmt |
| Management And General | $184,311 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,470 | TotalAmt |
| Management And General | $96,470 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,423 | TotalAmt |
| Management And General | $77,423 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,478 | TotalAmt |
| Management And General | $85,478 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,757 | TotalAmt |
| Program Services | $121,170 | ProgramServicesAmt |
| Management And General | $46,587 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $715,995 | TotalAmt |
| Program Services | $452,037 | ProgramServicesAmt |
| Management And General | $203,168 | ManagementAndGeneralAmt |
| Fundraising | $60,790 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $656,668 | TotalAmt |
| Program Services | $305,075 | ProgramServicesAmt |
| Management And General | $351,593 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,990,980 | TotalAmt |
| Program Services | $7,649,872 | ProgramServicesAmt |
| Management And General | $341,011 | ManagementAndGeneralAmt |
| Fundraising | $97 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,282 | TotalAmt |
| Program Services | $96,441 | ProgramServicesAmt |
| Management And General | $18,888 | ManagementAndGeneralAmt |
| Fundraising | $5,953 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,289,554 | TotalAmt |
| Program Services | $1,212,574 | ProgramServicesAmt |
| Management And General | $74,671 | ManagementAndGeneralAmt |
| Fundraising | $2,309 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,531,474 | TotalAmt |
| Program Services | $3,212,172 | ProgramServicesAmt |
| Management And General | $309,106 | ManagementAndGeneralAmt |
| Fundraising | $10,196 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Fellowships and Scholar | $1,330,445 | $1,330,445 | |
| Athletics | $641,083 | $641,083 | |
| Memberships | $155,370 | $10,829 | $144,541 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,853,815 | TotalAmt |
| Program Services | $1,216,003 | ProgramServicesAmt |
| Management And General | $579,983 | ManagementAndGeneralAmt |
| Fundraising | $57,829 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,066,415 | TotalAmt |
| Program Services | $59,313,824 | ProgramServicesAmt |
| Management And General | $4,874,702 | ManagementAndGeneralAmt |
| Fundraising | $877,889 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,566,687 | BOYAmt |
| EOY | $541,663 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,753,982 | BOYAmt |
| EOY | $21,461,924 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,864,564 | BOYAmt |
| EOY | $1,331,102 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,156,216 | BOYAmt |
| EOY | $1,324,859 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,355,360 | BOYAmt |
| EOY | $1,232,858 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $123,984,406 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $74,747,310 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,052,928 | BOYAmt |
| EOY | $49,237,096 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,292,517 | BOYAmt |
| EOY | $74,255,837 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,222,185 | BOYAmt |
| EOY | $30,184,024 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,862,875 | BOYAmt |
| EOY | $1,343,580 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,227,314 | BOYAmt |
| EOY | $180,912,943 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,522,567 | BOYAmt |
| EOY | $5,312,565 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,224,084 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,358,363 | BOYAmt |
| EOY | $32,180,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,533,203 | BOYAmt |
| EOY | $1,807,137 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,681,236 | BOYAmt |
| EOY | $2,957,565 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,095,369 | BOYAmt |
| EOY | $43,481,351 | 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 | $33,202,269 | BOYAmt |
| EOY | $35,417,934 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,929,676 | BOYAmt |
| EOY | $102,013,658 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,131,945 | BOYAmt |
| EOY | $137,431,592 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,227,314 | BOYAmt |
| EOY | $180,912,943 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $17,580,568 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $6,637,770 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $81,309 | 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 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $924 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $924 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Simpson College is a member of the Iowa Association of Independent Colleges and Universities (IAICU.) As calculated by IAICU, 5% of the annual dues paid by the College are attributed to lobby expenditures incurred by IAICU. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $121,640 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,186,018 | BeginningYearBalanceAmt |
| Contributions | $562,808 | ContributionsAmt |
| Investment Earnings Or Losses | $25,410,997 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,058,771 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,666,558 | OtherExpendituresAmt |
| Administrative Expenses | $102,423 | AdministrativeExpensesAmt |
| End Year Balance | $105,332,071 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $83,808,538 | BeginningYearBalanceAmt |
| Contributions | $765,451 | ContributionsAmt |
| Investment Earnings Or Losses | $2,393,441 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,042,737 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,638,675 | OtherExpendituresAmt |
| Administrative Expenses | $100,000 | AdministrativeExpensesAmt |
| End Year Balance | $83,186,018 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,947,836 | BeginningYearBalanceAmt |
| Contributions | $802,421 | ContributionsAmt |
| Investment Earnings Or Losses | -$298,968 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,958,464 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,584,287 | OtherExpendituresAmt |
| Administrative Expenses | $100,000 | AdministrativeExpensesAmt |
| End Year Balance | $83,808,538 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $84,607,132 | BeginningYearBalanceAmt |
| Contributions | $514,633 | ContributionsAmt |
| Investment Earnings Or Losses | $6,377,808 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,513,981 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,937,756 | OtherExpendituresAmt |
| Administrative Expenses | $100,000 | AdministrativeExpensesAmt |
| End Year Balance | $86,947,836 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $79,823,014 | BeginningYearBalanceAmt |
| Contributions | $876,375 | ContributionsAmt |
| Investment Earnings Or Losses | $8,103,638 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,207,057 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,888,838 | OtherExpendituresAmt |
| Administrative Expenses | $100,000 | AdministrativeExpensesAmt |
| End Year Balance | $84,607,132 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.11000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.89000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $260,683 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,219,994 | OtherCostOrOtherBasisAmt |
| Book Value | $2,480,677 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $277,177 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $102,372,762 | OtherCostOrOtherBasisAmt |
| Depreciation | $58,974,869 | DepreciationAmt |
| Book Value | $43,675,070 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,470,564 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,772,441 | DepreciationAmt |
| Book Value | $1,698,123 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,383,226 | OtherCostOrOtherBasisAmt |
| Book Value | $1,383,226 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $49,237,096 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Small Cap Equity Funds International | $1,866,866 | F |
| International Emerging Markets Stock | $3,071,679 | F |
| Fixed Income Funds US | $1,739,376 | F |
| Fixed Income Funds International | $1,953,442 | F |
| Private Equity Limited Partnerships | $3,518,043 | F |
| Hedge Funds | $14,179,332 | F |
| Beneficial Interests in Trusts | $3,802,580 | F |
| Cash Surrender Value of Life Insurance Policies | $46,356 | F |
| Other | $6,350 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $30,184,024 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Student, Personnel, and Sundry Deposits | $1,157,017 |
| US Government Loan Funds Refundable | $1,800,548 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,957,565 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $62,761,111 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $6,637,770 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $551,442 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$27,106,033 | OtherRevenueAmt |
| Revenue Not Reported | -$19,916,821 | RevenueNotReportedAmt |
| Revenue Subtotal | $82,677,932 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$30,949 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$30,949 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $82,646,983 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $38,461,464 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $551,442 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $30,949 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $582,391 | ExpensesNotReportedAmt |
| Expenses Subtotal | $37,879,073 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $27,187,342 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $27,187,342 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $65,066,415 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4: | Simpson College maintains various artworks utilized primarily for the preservation of the heritage of the College and general public observation. |
| Part V, Line 4: | The Simpson College endowment is intended to support the College's students by providing scholarships and loan funds as well as the College by providing support for operations and facilities. |
| Part X, Line 2: | The College is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of state law. However, the College is subject to federal income tax on any unrelated business taxable income. The College files tax returns in the U.S. federal jurisdiction. |
| Part XI, Line 2d - Other Adjustments: | Scholarships in Expenses for Tax Purposes -27,187,342. Change in Fair Value of Interest Rate Swap Agreements 81,309. |
| Part XI, Line 4b - Other Adjustments: | Loss on Disposal of Asset in Revenue for Tax Purposes -30,949. |
| Part XII, Line 2d - Other Adjustments: | Loss on Disposal of Assets in Revenue for Tax Purposes 30,949. |
| Part XII, Line 4b - Other Adjustments: | Scholarships in Expenses for Tax Purposes 27,187,342. |
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 | College publications to students, alumni, and friends of the College include a statement of the College's racial nondiscrimination policy. |
| Schedule E, Part I, Line 6 | The College receives student financial aid under Title IV and Higher Education Emergency Relief funds, as well as other assistance from the Federal government and from the State of Iowa in the form of pass-through aid to qualifying students. |
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 | Scholarships | GrantTypeTxt |
| Recipient | 1058 | RecipientCnt |
| Cash Grant | $27,187,342 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Scholarships are awarded to students through the Financial aid office and are based on stated criteria. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Marsha Kelliher | ||||||||||||||
| President | $211,548 | $0 | $50,000 | $0 | $19,077 | $0 | $0 | $0 | $33,033 | $0 | $313,658 | $0 | $0 | $0 |
| Robert J Lane | ||||||||||||||
| VP for College Advancement | $186,777 | $0 | $15,000 | $0 | $3,933 | $0 | $6,158 | $0 | $12,721 | $0 | $224,589 | $0 | $0 | $0 |
| Jay Simmons | ||||||||||||||
| President (thru June 2020) | $150,500 | $0 | $0 | $0 | $7,438 | $0 | $6,171 | $0 | $8,162 | $0 | $172,271 | $0 | $0 | $0 |
| Cathy HochVP for Business | ||||||||||||||
| & Finance (thru Mar 2021) | $132,885 | $0 | $3,100 | $0 | $0 | $0 | $3,963 | $0 | $10,689 | $0 | $150,637 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The President is provided a residence in which she is required to live. The residence is regularly used for college functions. |
| Part I, Line 7 | Discretionary bonuses were paid due to additional responsibilities assumed in response to COVID-19 impact. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Iowa Higher Education Loan Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 421235696 | BondIssuerEIN |
| CUSIP | 4624607S9 | CUSIPNum |
| Bond Issued | 2020-11-25 | BondIssuedDt |
| Issue Price | $32,439,068 | IssuePriceAmt |
| Purpose | Refund Bonds Issued 06/26/2013 and Capital Projects | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $32,439,068 | TotalProceedsAmt |
| In Reserve Fund | $2,280,869 | InReserveFundAmt |
| Issuance Costs From Proceeds | $648,779 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $8,001,600 | CapitalExpendituresAmt |
| Other Spent Proceeds | $21,507,821 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $7,422 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15 | ContributionCnt |
| Noncash Contributions Rpt F990 | $278,926 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Furniture and Fixtures | 2 | $4,509 | FMV |
| Yes (X) | Miscellaneous | 2 | $270 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | 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 number of contributions is reported in column (b) | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | Between meetings of the Board, the Executive Committee shall have general supervision of the adminstration and property of the College, except that, unless specifically empowered by the Board to do so, it may not take any action inconsistent with a prior act of the Board, award degrees, alter bylaws, locate permanent buildings on tax-exempt property held for College purposes, remove or appoint the President of the College, or take any action which has been reserved by the Board. Minutes of each meeting are presented to the Board at the full Board of trustees meeting for comment and such action as is appropriate. |
| Form 990, Part VI, Section B, line 11b | The Audit and Compliance committee will review a draft of the return prior to filing and the final return will be made available to all trustees prior to filing. |
| Form 990, Part VI, Section B, line 12c | Board members are required to disclose conflicts for any action item involving a potential conflict of interest, whether present at a Board or committee meeting or absent. The conflict will be noted in the meeting minutes. The Board member may not participate in or be allowed to hear the Board or committee discussion of the matter except to disclose material facts or answer questions. The Board member shall not attempt to exert influence with respect to the matter. The Board member shall not be counted toward the quorum of the meeting, will not be allowed to vote on the matter and shall not be present during the vote unless it is by secret ballot. All these considerations will be reflected in the meeting minutes. |
| Form 990, Part VI, Section B, line 15 | The Executive Compensation Committee of the Board of Trustees, consisting of the Treasurer, Secretary, and Chairperson of the Board, is charged with reviewing and approving the compensation of the President. The Committee uses comparability data (such as a survey issued to several private colleges regarding total compensation for a President) conducted by an independent compensation consultant and salary data for private college administrator positions provided by a state association of independent private colleges. The most recent review was conducted in May, 2021. The President establishes salaries for all other key employees based on comparable market data and other factors. |
| Form 990, Part VI, Section C, line 19 | Upon written request to the president or Vice President for Business & Finance, the College will make its governing documents, conflict of interest policy, and financial statements available to the public. |
| Form 990, Part XI, line 9: | Change in Fair Value of Interest Rate Swap Agreements 81,309. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dennis L & Hildreth M Murphy Scholarship Trust | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 N C St | AddressLine1Txt |
| City | Indianola | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 426585405 | EIN |
| Primary Activities | Scholarship Awards | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Amy Robertson Fund | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 N C St | AddressLine1Txt |
| City | Indianola | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50125 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Scholarshps | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | T | EntityTypeTxt |
| Share Of Total Income | $682,734 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $12,900,149 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |