BUENA VISTA UNIVERSITY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BUENA VISTA UNIVERSITY (EIN 42-0680404)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-02-22
- IRS object ID
- 202100539349300910
- Schema version
- 2019v5.1
- 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 I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-02-22T09:20:43-06:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1201 Walnut Suite 1700 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 641062246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680404 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUENA VISTA UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SUZETTE RADKE | InCareOfNm |
| Business Name Control | BUEN | BusinessNameControlTxt |
| Phone | 7127492044 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZETTE RADKE | PersonNm |
| Person Title | VP FOR FINANCE & ADM | PersonTitleTxt |
| Phone | 7127492044 | PhoneNum |
| Signature | 2021-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | April Arnold CPA | PreparerPersonNm |
| PTIN | P01559426 | PTIN |
| Phone | 8162216300 | PhoneNum |
| Preparation | 2021-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUZETTE RADKE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $49,862,092 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BVU.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1891 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | WE PREPARE STUDENTS FOR LIFE LONG SUCCESS THROUGH TRANSFORMATIONAL ACADEMIC, PROFESSIONAL, AND CO-CURRICULAR PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 1288 | TotalEmployeeCnt |
| Total Volunteers | 230 | TotalVolunteersCnt |
| Total Gross UBI | -$40,546 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,834,288 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,164,195 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,373,598 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,965,523 | CYProgramServiceRevenueAmt |
| PY Investment Income | $265,270 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,778 | CYInvestmentIncomeAmt |
| PY Other Revenue | $485,020 | PYOtherRevenueAmt |
| CY Other Revenue | $694,391 | CYOtherRevenueAmt |
| PY Total Revenue | $48,958,176 | PYTotalRevenueAmt |
| CY Total Revenue | $49,849,887 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,945,662 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,860,744 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $23,405,385 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $22,393,512 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,066,676 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,673,836 | PYOtherExpensesAmt |
| CY Other Expenses | $19,020,695 | CYOtherExpensesAmt |
| PY Total Expenses | $56,024,883 | PYTotalExpensesAmt |
| CY Total Expenses | $57,274,951 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,066,707 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,425,064 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $205,888,839 | TotalAssetsBOYAmt |
| Total Assets EOY | $204,820,451 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,152,829 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,835,368 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $174,736,010 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $170,985,083 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE PREPARE STUDENTS FOR LIFE LONG SUCCESS THROUGH TRANSFORMATIONAL ACADEMIC, PROFESSIONAL, AND CO-CURRICULAR PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $33,552,242 | ExpenseAmt |
| Grant | $15,860,744 | GrantAmt |
| Revenue | $38,852,883 | RevenueAmt |
| Desc | INSTRUCTION OF APPROXIMATELY 1,344 STUDENTS INCLUDING ACADEMIC SUPPORT AND OPERATING LIBRARY AND TECHNOLOGY CENTER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,666,309 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $109,261 | RevenueAmt |
| Desc | STUDENT SERVICES, ADMISSIONS, REGISTRARS, ATHLETICS, CAREER DEVELOPMENT, STUDENT HEALTH, AND OTHER SERVICES FOR APPROXIMATELY 666 CAMPUS LIVING STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,803,167 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,697,770 | RevenueAmt |
| Desc | AUXILIARY ENTERPRISES, DORMITORIES, DINING HALL, FORUM AND CONFERENCE CENTER FOR APPROXIMATELY 666 CAMPUS LIVING STUDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $47,021,718 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 106 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1288 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZETTE RADKE | PersonNm |
| Phone | 7127492044 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WEST 4TH STREET | AddressLine1Txt |
| City | STORM LAKE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 505881798 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOSHUA MERCHANT | |||||||||
| PRESIDENT | 40.0 | 0.0 | Yes (X) | Yes (X) | $320,254 | $0 | $41,119 | ||
| BRIAN LENZMEIER | |||||||||
| VP, ACADEMIC AFFAIRS | 40.0 | 0.0 | Yes (X) | $159,489 | $0 | $29,624 | |||
| SUZETTE RADKE | |||||||||
| VP, FINANCE & ADMINISTRATION | 40.0 | 0.0 | Yes (X) | $158,170 | $0 | $30,135 | |||
| LISA BEST | |||||||||
| DEAN, SCHOOL OF BUSINESS | 40.0 | 0.0 | $131,821 | $0 | $25,491 | Yes (X) | |||
| MARK LUMSDEN | |||||||||
| CHIEF INFORMATION OFFICER | 40.0 | 0.0 | $118,865 | $0 | $27,439 | Yes (X) | |||
| ANN MONROE-BAILLARGEON | |||||||||
| DEAN, SCHOOL OF EDUCATION | 40.0 | 0.0 | $128,130 | $0 | $18,108 | Yes (X) | |||
| DIXEE BARTHOLOMEW-FEIS | |||||||||
| DEAN, SCHOOL OF LIBERAL ARTS | 40.0 | 0.0 | $117,083 | $0 | $26,809 | Yes (X) | |||
| PETER STEINFELD | |||||||||
| ASSOCIATE DEAN OF FACULTY | 40.0 | 0.0 | $118,862 | $0 | $22,481 | Yes (X) | |||
| KEVIN MCINTYRE | |||||||||
| VP, ENROLLMENT MANAGEMENT | 40.0 | 0.0 | Yes (X) | $114,838 | $0 | $11,436 | |||
| LUCY CROFT | |||||||||
| VP, STUDENT AFFAIRS | 40.0 | 0.0 | Yes (X) | $101,624 | $0 | $18,365 | |||
| JEAN BRAL | |||||||||
| VP, EXT. UNIVERSITY PROGRAMS | 40.0 | 0.0 | Yes (X) | $91,229 | $0 | $24,410 | |||
| MICHAEL FRANTZ | |||||||||
| FORMER VP, ENROLLMENT MGMT | 0.0 | 0.0 | $101,068 | $0 | $0 | Yes (X) | |||
| GARY KLEIN | |||||||||
| VP, DEVELOPMENT & ALUMNI ENG. | 40.0 | 0.0 | Yes (X) | $76,714 | $0 | $10,017 | |||
| LAWRENCE JOHNSON | |||||||||
| VP, DEVELOPMENT & ALUMNI ENG. | 40.0 | 0.0 | Yes (X) | $71,259 | $0 | $10,672 | |||
| MARC BRINKMEYER | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| TIM BROWN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DOUG CLAUSEN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| KITTY CONOVER | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MIKE DEGEN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| BECKI DRAHOTA | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVID DVERGSTEN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| AMY FRIEDRICH | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MAUREEN HEFFERNAN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| NORMAN NIELSEN | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| CORDELL PETERSON | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DAN PHILLIPS | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL PIERCE | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN RUSSELL | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| BRAD SCHROEDER | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| QUENTIN WITTROCK | |||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,809,406 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $296,106 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CAMBRIDGE ASSOCIATES LLC | |||||
| 125 HIGH STREET | BOSTON | MA | 02110 | INVESTMENT MGMT | $386,256 |
| SODEXO INC aFFILIATES | |||||
| 610 W 4TH STREET | STORM LAKE | IA | 50588 | FOOD SERVICE | $2,578,535 |
| THE WEITZ CO | |||||
| 5901 THORNTON AVE | DES MOINES | IA | 50321 | CONSTUCTION | $780,972 |
| EAB GLOBAL INC | |||||
| 2445 M STREET NW | WASHIGTON | DC | 20037 | EDUCATIONAL SERVICES | $395,811 |
| COLLEGIS LLC | |||||
| 1415 W 22ND ST STE 220 | OAK BROOK | IL | 60523 | MANAGED TECHNOLOGY | $433,852 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 17 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,152,519 | GovernmentGrantsAmt |
| All Other Contributions | $4,011,676 | AllOtherContributionsAmt |
| Noncash Contributions | $138,278 | NoncashContributionsAmt |
| Total Contributions | $5,164,195 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $38,158,492 | $38,158,492 |
| SALES AND SERVICE AUXILIARY | 611710 | $5,697,770 | $5,697,770 |
| SALES AND SERVICE EDUCATION | 611710 | $57,896 | $57,896 |
| PARKING | 611710 | $51,365 | $51,365 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,965,523 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,983 | TotalRevenueColumnAmt |
| Exclusion | $37,983 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,420 | SecuritiesAmt |
| Other | $4,785 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$7,420 | SecuritiesAmt |
| Other | -$4,785 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$12,205 | TotalRevenueColumnAmt |
| Exclusion | -$12,205 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CONFERENCE CENTER | 721000 | $281,046 | $179,144 | $101,902 |
| INCOME FROM PARTNERSHIP | 900099 | -$149,571 | -$149,571 | |
| FITNESS CENTER | 713940 | $7,123 | $7,123 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $555,793 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $555,793 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $694,391 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,849,887 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,700,460 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$40,546 | UnrelatedBusinessRevenueAmt |
| Exclusion | $25,778 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,860,744 | TotalAmt |
| Program Services | $15,860,744 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,271,746 | TotalAmt |
| Program Services | $285,000 | ProgramServicesAmt |
| Management And General | $825,464 | ManagementAndGeneralAmt |
| Fundraising | $161,282 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,765,750 | TotalAmt |
| Program Services | $12,293,145 | ProgramServicesAmt |
| Management And General | $3,066,794 | ManagementAndGeneralAmt |
| Fundraising | $405,811 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $959,855 | TotalAmt |
| Program Services | $692,896 | ProgramServicesAmt |
| Management And General | $232,308 | ManagementAndGeneralAmt |
| Fundraising | $34,651 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,112,550 | TotalAmt |
| Program Services | $2,358,016 | ProgramServicesAmt |
| Management And General | $654,024 | ManagementAndGeneralAmt |
| Fundraising | $100,510 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,283,611 | TotalAmt |
| Program Services | $950,487 | ProgramServicesAmt |
| Management And General | $291,955 | ManagementAndGeneralAmt |
| Fundraising | $41,169 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,726 | TotalAmt |
| Program Services | $1,175 | ProgramServicesAmt |
| Management And General | $183,551 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,386 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $91,386 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,069 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $10,069 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,967,723 | TotalAmt |
| Program Services | $889,678 | ProgramServicesAmt |
| Management And General | $934,342 | ManagementAndGeneralAmt |
| Fundraising | $143,703 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,007 | TotalAmt |
| Program Services | $170,717 | ProgramServicesAmt |
| Management And General | $453,951 | ManagementAndGeneralAmt |
| Fundraising | $17,339 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $812,714 | TotalAmt |
| Program Services | $453,274 | ProgramServicesAmt |
| Management And General | $279,229 | ManagementAndGeneralAmt |
| Fundraising | $80,211 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $794,311 | TotalAmt |
| Program Services | $628,463 | ProgramServicesAmt |
| Management And General | $165,848 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $705,628 | TotalAmt |
| Program Services | $478,320 | ProgramServicesAmt |
| Management And General | $227,308 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,952 | TotalAmt |
| Program Services | $994,777 | ProgramServicesAmt |
| Management And General | $114,826 | ManagementAndGeneralAmt |
| Fundraising | $31,349 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,577 | TotalAmt |
| Program Services | $27,077 | ProgramServicesAmt |
| Management And General | $29,392 | ManagementAndGeneralAmt |
| Fundraising | $108 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $662,391 | TotalAmt |
| Program Services | $487,810 | ProgramServicesAmt |
| Management And General | $174,581 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,937,146 | TotalAmt |
| Program Services | $4,613,763 | ProgramServicesAmt |
| Management And General | $323,383 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,967 | TotalAmt |
| Program Services | $97,397 | ProgramServicesAmt |
| Management And General | $32,570 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TRAINING & DEVELOPMENT | $322,849 | $291,391 | $21,213 | $10,245 |
| INVESTMENT IN PLANT | $2,449,333 | $2,225,085 | $224,248 | $0 |
| EQUIPMENT | $797,883 | $776,811 | $21,018 | $54 |
| DUES & SUBSCRIPTIONS | $342,138 | $76,675 | $253,555 | $11,908 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,972,895 | TotalAmt |
| Program Services | $2,369,017 | ProgramServicesAmt |
| Management And General | $575,542 | ManagementAndGeneralAmt |
| Fundraising | $28,336 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,274,951 | TotalAmt |
| Program Services | $47,021,718 | ProgramServicesAmt |
| Management And General | $9,186,557 | ManagementAndGeneralAmt |
| Fundraising | $1,066,676 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,011,418 | BOYAmt |
| EOY | $10,814,624 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,963,735 | BOYAmt |
| EOY | $2,686,625 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,366,766 | BOYAmt |
| EOY | $2,342,500 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $567,538 | BOYAmt |
| EOY | $362,777 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $166,688,462 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $112,031,812 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,701,579 | BOYAmt |
| EOY | $54,656,650 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,631,466 | BOYAmt |
| EOY | $131,762,499 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,618,056 | BOYAmt |
| EOY | $2,166,048 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,281 | BOYAmt |
| EOY | $28,728 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,888,839 | BOYAmt |
| EOY | $204,820,451 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,579,236 | BOYAmt |
| EOY | $5,200,700 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,188,067 | BOYAmt |
| EOY | $1,685,014 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,943,352 | BOYAmt |
| EOY | $3,363,596 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,441,012 | BOYAmt |
| EOY | $18,079,586 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,900,000 | BOYAmt |
| EOY | $2,231,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,101,162 | BOYAmt |
| EOY | $3,275,472 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,152,829 | BOYAmt |
| EOY | $33,835,368 | 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 | $76,298,063 | BOYAmt |
| EOY | $72,612,375 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,437,947 | BOYAmt |
| EOY | $98,372,708 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,736,010 | BOYAmt |
| EOY | $170,985,083 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,888,839 | BOYAmt |
| EOY | $204,820,451 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$7,425,064 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$10,433 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,684,570 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $132,185,358 | BeginningYearBalanceAmt |
| Contributions | $1,393,666 | ContributionsAmt |
| Investment Earnings Or Losses | $4,188,019 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,325,646 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,878,408 | OtherExpendituresAmt |
| Administrative Expenses | $569,909 | AdministrativeExpensesAmt |
| End Year Balance | $128,993,080 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $131,612,634 | BeginningYearBalanceAmt |
| Contributions | $1,340,583 | ContributionsAmt |
| Investment Earnings Or Losses | $7,888,284 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,141,192 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,919,304 | OtherExpendituresAmt |
| Administrative Expenses | $595,647 | AdministrativeExpensesAmt |
| End Year Balance | $132,185,358 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,563,079 | BeginningYearBalanceAmt |
| Contributions | $288,227 | ContributionsAmt |
| Investment Earnings Or Losses | $10,617,548 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,235,759 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,006,717 | OtherExpendituresAmt |
| Administrative Expenses | $613,744 | AdministrativeExpensesAmt |
| End Year Balance | $131,612,634 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $117,353,370 | BeginningYearBalanceAmt |
| Contributions | $1,750,258 | ContributionsAmt |
| Investment Earnings Or Losses | $12,701,612 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,241,438 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,360,428 | OtherExpendituresAmt |
| Administrative Expenses | $640,295 | AdministrativeExpensesAmt |
| End Year Balance | $126,563,079 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $124,766,944 | BeginningYearBalanceAmt |
| Contributions | $1,644,904 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,927,030 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $877,519 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,579,649 | OtherExpendituresAmt |
| Administrative Expenses | $674,280 | AdministrativeExpensesAmt |
| End Year Balance | $117,353,370 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.25000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.75000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,948,259 | OtherCostOrOtherBasisAmt |
| Book Value | $10,948,259 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $116,952,664 | OtherCostOrOtherBasisAmt |
| Depreciation | $79,073,443 | DepreciationAmt |
| Book Value | $37,879,222 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,553,950 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,615,696 | DepreciationAmt |
| Book Value | $2,938,254 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,233,588 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,342,673 | DepreciationAmt |
| Book Value | $2,890,915 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $54,656,650 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| OTHER INVESTMENTS | $455,724 | F |
| LIFE INSURANCE | $378,037 | F |
| REAL ESTATE INVESTMENTS | $469,001 | F |
| INVESTMENT IN BVU FUND, LP | $130,459,737 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $131,762,499 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SPLIT INTEREST AGREEMENTS | Desc |
| Amt | $3,275,472 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,275,472 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART X, LINE 2 | THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2020 AND 2019, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED JUNE 30, 2016 AND PRIOR. |
| SCHEDULE D, PART V, LINE 4 | BUENA VISTA UNIVERSITY'S ENDOWMENT SERVES MANY PURPOSES. THE ENDOWMENT IS USED FOR SCHOLARSHIPS, PROGRAMS, BUILDINGS, AND PROJECTS. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PUBLICIZED RACIALLY NONDISCRIMINATORY POLICY THROUGH VARIOUS COMMUNICATIONS. ALL MATERIALS PUBLISHED THROUGH THE NEWSPAPER OR BROADCAST MEDIA FOR THE PURPOSE OF RECRUITING STUDENTS CONTAINS INFORMATION ON THE NONDISCRIMINATORY POLICY. IN ADDITION, THIS MATERIAL IS INCLUDED IN ALL RECRUITMENT LITERATURE, INCLUDING THE CATALOG AND STUDENT HANDBOOK. |
| SCHEDULE E, PART I, LINE 6A | FINANCIAL ASSISTANCE RECEIVED FROM THE US DEPARTMENT OF EDUCATION. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SEOG CONTRIBUTION | 375 | $53,770 |
| TUITION REMISSION | 13 | $203,945 |
| SITE GRANTS | 64 | $36,485 |
| ENDOWED/RESTRICTED SCHOLARSHIPS | 43 | $53,446 |
| FALL/SPRING SCHOLARSHIPS | 751 | $15,245,889 |
| ACADEMIC ASSISTANTSHIPS | 84 | $49,834 |
| WORKSTUDY | 296 | $217,375 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE I, PART I, LINE 2 | OUR FINANCIAL AID OFFICE MONITORS THE USE OF GRANT FUNDS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES. THEY REVIEW EACH STUDENT TO VERIFY THEIR ELIGIBILITY REQUIREMENTS FOR THE SPECIFIC GRANTS AND OTHER ASSISTANCE. |
| SCHEDULE I, PART III | THE SEOG NUMBER OF RECIPIENTS IS BASED ON THE TOTAL NUMBER OF STUDENTS THAT RECEIVED SEOG FUNDS, BUT THE CASH GRANTS OF $53,770 IS ONLY THE INSTITUTIONAL SHARE OF FEDERAL SEOG. THE WORK-STUDY NUMBER OF RECIPIENTS IS BASED ON THE TOTAL NUMBER OF STUDENTS THAT RECEIVED FEDERAL WORK-STUDY FUNDS, BUT THE AMOUNT OF CASH GRANTS OF $217,375 IS ONLY THE INSTITUTIONAL SHARE OF FEDERAL WORK-STUDY. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| JOSHUA MERCHANT | |||||||||||
| PRESIDENT | $299,134 | $20,000 | $1,120 | $19,987 | $0 | $21,132 | $0 | $361,373 | $0 | $0 | $0 |
| MICHAEL FRANTZ | |||||||||||
| FORMER VP, ENROLLMENT MGMT | $0 | $0 | $101,068 | $0 | $0 | $0 | $0 | $101,068 | $0 | $0 | $0 |
| BRIAN LENZMEIER | |||||||||||
| VP, ACADEMIC AFFAIRS | $158,760 | $729 | $10,725 | $0 | $18,899 | $0 | $189,113 | $0 | $0 | $0 | |
| SUZETTE RADKE | |||||||||||
| VP, FINANCE & ADMINISTRATION | $155,976 | $2,194 | $10,608 | $0 | $19,527 | $0 | $188,305 | $0 | $0 | $0 | |
| LISA BEST | |||||||||||
| DEAN, SCHOOL OF BUSINESS | $129,136 | $2,685 | $8,567 | $0 | $16,924 | $0 | $157,312 | $0 | $0 | $0 | |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PART I, LINE 1A | JOSHUA MERCHANT, PRESIDENT OF BUENA VISTA UNIVERSITY, IS PROVIDED HOUSING THAT MEETS THE EXCLUSION UNDER SECTION 119 AND THEREFORE IS NOT INCLUDED IN TAXABLE COMPENSATION. |
| SCHEDULE J, PART I, LINE 4A | MICHAEL FRANTZ $101,068 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| A | 121235696 | 2011-05-25 | $15,777,321 | VARIOUS CAPITAL PROJECTS | false | false | false |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| B | 421235696 | 2016-08-11 | $7,389,575 | REFUND PRIOR ISSUE(5/1/07) | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $6,305,000 | $0 | $15,799,489 | $0 | $375,784 | $0 | $155,095 | $0 | $0 | $15,268,610 | $0 | $0 | 2012 | false | false | Yes (true) | Yes (true) |
| B | $1,480,000 | $0 | $7,389,575 | $0 | $0 | $0 | $118,556 | $0 | $0 | $0 | $7,271,019 | $0 | 2008 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | Yes (true) |
| B | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Term Of GICTermOfGICPct | Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||||||
| A | false | false | false | Yes (true) | false | false | Yes (true) | NATIXIS FUND CORP | 1.4 | Yes (true) | Yes (true) | Yes (true) |
| 0 | ||||||||||||
| B | false | false | Yes (true) | Yes (true) | false | false | false | 0 | false | Yes (true) | ||
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART IV, ARBITRAGE, LINE 2C | (A) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2015 (A) ISSUER NAME: IOWA HIGHER EDUCATION LOAN AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/11/2017 NOTE REGARDING THE REBATE COMPUTATION ON 4/30/15: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. NOTE REGARDING THE REBATE COMPUTATION ON 2/11/17: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATION ARE NECESSARY. |
| SCHEDULE K, PART II, LINE 3 | THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $138,278 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK EXCHANGE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PART I, COLUMN B | FormAndLineReferenceDesc |
| Explanation | THIS AMOUNT REPRESENTS THE NUMBER OF CONTRIBUTERS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE DIRECTOR OF FINANCE PREPARES THE FORM 990 AND PROVIDES IT TO AN INDEPENDENT CPA FIRM TO REVIEW THE FORM 990. A DRAFT OF THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE STRATEGIC GROWTH & SUSTAINABILITY COMMITTEE FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THROUGH THE TRUSTEE'S WEB PORTAL, BOARDVANTAGE. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FORM 990 IS THEN PROVIDED TO THE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR BUENA VISTA PROVIDES THEIR BOARD OF TRUSTEES AND OFFICERS A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS COMPLETED ELECTRONICALLY AND SUBMITTED. ONCE THE CONFLICT OF INTEREST QUSTIONNAIRES ARE COMPLETED, THE STRATEGIC GROWTH & SUSTAINABILITY COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS. ANY BOARD MEMBER THAT HAS A CONFLICT ARE RECUSED FROM DISCUSSIONS, DELIBERATIONS AND VOTING ON THE TRANSACTION THEY HAVE A CONFLICT WITH. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT OF BUENA VISTA UNIVERSITY'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE ALSO REVIEWS THE SALARIES OF OTHER PRESIDENTS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION BEING RECEIVED BY BUENA VISTA UNIVERSITY'S PRESIDENT. THE EXECUTIVE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS AND RECORDS ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15B | PROCESS FOR DETERMINING COMPENSATION OF ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES OF BUENA VISTA UNIVERSITY ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR AND FINAL APPROVAL IS GIVEN BY THE PRESIDENT. ANY TRUSTEE WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE IS NOT INVOLVED. THE EXECUTIVE COMMITTEE AND PRESIDENT ALSO REVIEW THE SALARIES OF THE OTHER OFFICERS AT IOWA COLLEGES AND UNIVERSITIES EACH YEAR AND COMPARES THE COMPENSATION TO THE COMPENSATION RECEIVED BY BUENA VISTA UNIVERSITY'S OFFICERS. THE EXECUTIVE COMMITTEE AND THE PRESIDENT CONTEMPORANEOUSLY DOCUMENT AND RECORD ALL DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. BUENA VISTA ALSO DOES A THOROUGH REVIEW OF ALL SALARIES AND COMPARES THEM TO RELEVANT DATA INCLUDING NATIONAL SALARY SURVEYS, LOCAL COMPARATIVE DATA FOR ADMINISTRATIVE POSITIONS, COMPARISONS AT OTHER IOWA COLLEGE AND UNIVERSITIES, AND REGIONAL SALARY SURVEYS. THIS REVIEW WAS DONE DURING THE 2020 CALENDAR YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | BUENA VISTA UNIVERSITY PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. |
| FORM 990, PART I, LINE 6 | NUMBER OF VOLUNTEERS THE NUMBER OF VOLUNTEERS WAS DETERMINED BY THE INSTITUTIONAL ADVANCEMENT OFFICE. DUTIES FOR VOLUNTEERS INCLUDED: ALUMNI CALLING PROSPECTIVE STUDENTS AND ALUMNI HELPING WITH EVENTS ON CAMPUS. |
| FORM 990, PART XI, LINE 9 | OTHER CHANGE IN NET ASSETS ($272,546) CHARITABLE REMAINDER TRUST PAYMENTS ($174,310) ACTUARIAL GAIN/LOSS ON ANNUITIES $149,571 PARTNERSHIP INCOME/LOSS $3,981,855 INTEREST IN EARNINGS OF BVU FUND, LP ---------- $3,684,570 TOTAL OTHER CHANGES IN NET ASSETS ========== |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BVU FUND LP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O CAMBRIDGE ASSOCIATES LLC 125 HI | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 462921999 | EIN |
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BVU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | EXCLUDED FROM TAX | PredominantIncomeTypeTxt |
| Share Of Total Income | $6,003,369 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $138,165,333 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| UBI Code V | -$149,571 | UBICodeVAmt |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
| Ownership | 0.99999 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUSTS (5) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE TR | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | TRUST | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BVU FUND LP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $9,000,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |