CENTER FOR ADVANCED STUDIES IN BUSINESS INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR ADVANCED STUDIES IN BUSINESS INC (EIN 23-7447143)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-04-26
- IRS object ID
- 202101169349301350
- Schema version
- 2019v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-26T14:00:42-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 GREENWAY BOULEVARD SUITE 600 | AddressLine1Txt |
| City | MIDDLETON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53562 | 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 | 237447143 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR ADVANCED STUDIES IN BUSINESS | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 6084417339 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 UNIVERSITY AVENUE | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53715 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JON KAUPLA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6084417339 | PhoneNum |
| Signature | 2021-04-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIMBERLY ANDERSON CPA | PreparerPersonNm |
| PTIN | P00188889 | PTIN |
| Phone | 6086628600 | PhoneNum |
| Preparation | 2021-04-19 | 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 | JON KAUPLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 UNIVERSITY AVENUE | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53715 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,649,098 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UWCPED.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TO STIMULATE THE CONTINUAL PROCESS OF PROFESSIONAL EDUCATION, TO PROMOTE THE EXCHANGE OF IDEAS, AND TO ADVANCE THE WISCONSIN SCHOOL OF BUSINESS AND OTHER ACADEMIC UNITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $1,584,521 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $220,630 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $45,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $100,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,970,071 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,504,143 | CYProgramServiceRevenueAmt |
| PY Investment Income | $37,988 | PYInvestmentIncomeAmt |
| CY Investment Income | $37,007 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $14,053,059 | PYTotalRevenueAmt |
| CY Total Revenue | $9,641,150 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $50,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,713,989 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,667,135 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,025,657 | PYOtherExpensesAmt |
| CY Other Expenses | $9,779,472 | CYOtherExpensesAmt |
| PY Total Expenses | $13,789,646 | PYTotalExpensesAmt |
| CY Total Expenses | $12,446,607 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $263,413 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,805,457 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,657,128 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,721,255 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,118,203 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,987,787 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,538,925 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$266,532 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | A. TO STIMULATE THE CONTINUAL PROCESS OF PROFESSIONAL EDUCATION IN BUSINESS AND ADMINISTRATION AT THE WISCONSIN SCHOOL OF BUSINESS AND OTHER ACADEMIC UNITS AT THE UNIVERSITY OF WISCONSIN-MADISON (UNIVERSITY) IN THE STUDENT, ALUMNUS AND THE PRACTITIONER PHASES. B. TO PROMOTE THE EXCHANGE OF IDEAS BETWEEN THE STUDENT BODY, ALUMNI AND FACULTY OF THE WISCONSIN SCHOOL OF BUSINESS, OTHER ACADEMIC UNITS AT THE UNIVERSITY AND INTERESTED EXECUTIVES AND ADMINISTRATORS. C. TO ADVANCE THE SCHOOL OF BUSINESS AND OTHER ACADEMIC UNITS AT THE UNIVERSITY BY DISSEMINATING INFORMATION CONCERNING STUDENT, ALUMNI, FACULTY AND ADMINISTRATIVE ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $4,814,448 | ExpenseAmt |
| Revenue | $2,959,494 | RevenueAmt |
| Desc | THE FLUNO CENTER: A FULL IMMERSION EXECUTIVE EDUCATION FACILITY THAT IS OWNED AND OPERATED BY THE CENTER FOR ADVANCED STUDIES IN BUSINESS, INC. (CASB), PROVIDED CONFERENCE SERVICES, LODGING AND OTHER RELATED SERVICES TO SUPPORT ITS EDUCATIONAL EVENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,356,793 | ExpenseAmt |
| Revenue | $4,854,490 | RevenueAmt |
| Desc | CONTINUING EDUCATION PROGRAMS: FULL IMMERSION EDUCATIONAL PROGRAMS (P.L.R. #98-24048). CASB CUSTOM PROGRAM OFFERINGS EXTEND TO ALL FUNCTIONAL AREAS AND LEVELS WITHIN AN ORGANIZATION. CONSULTING IS OFFERED BOTH ADJACENT TO THE PROGRAMMATIC OFFER AS WELL AS MORE GENERALLY WITHIN TOPICS RELATED TO HUMAN CAPITAL. CASB RUNS A PORTFOLIO OF OPEN-ENROLLMENT COURSES ON VARIOUS BUSINESS RELATED TOPICS. CASB OPERATES THE FAMILY BUSINESS CENTER, A MEMBERSHIP BASED ORGANIZATION WITH PROFESSIONAL EDUCATION GEARED TO CLOSELY HELD BUSINESS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,171,241 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 70 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6084417339 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 UNIVERSITY AVENUE | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53715 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| JON KAUPLA | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $258,687 | $0 | $43,539 | |
| DAVID GAY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARRY GERHART | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLA GOGIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES JOHANNES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LANCE LANGE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN MAYHEW | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARRY PERKEL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BLAINE RENFERT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALISON SPARKS-JOHNSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TANZY LAWHORN | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY SEKELSKY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VALLABH SAMBAMURTHY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ADAM BARNES | |||||||
| FORMER VP OF FINANCE AND OPERATIONS | 40.00 | Yes (X) | $110,363 | $0 | $6,687 | ||
| MALCOLM JEFFRIS | |||||||
| SENIOR DIRECTOR, CORPORATE LEARNING | 40.00 | $237,895 | $0 | $35,193 | Yes (X) | ||
| TRACY NELSON | |||||||
| VP LEARNING & DEVELOPMENT | 40.00 | $180,086 | $0 | $22,954 | Yes (X) | ||
| MARK SEIFERT | |||||||
| DIRECTOR OF CORPORATE LEARNING | 40.00 | $138,102 | $0 | $29,926 | Yes (X) | ||
| JON ZULAWSKI | |||||||
| DIRECTOR OF LEARNING AND DEVELOPMENT | 40.00 | $113,647 | $0 | $28,838 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,038,780 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $167,137 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARAMARK | |||||
| 601 UNIVERSITY AVE | MADISON | WI | 53715 | FACILITY AGENCY | $299,957 |
| SCOTT CONVERSE | |||||
| 1035 E LAKESIDE DR | EDGERTON | WI | 53534 | INSTRUCTION OF PROFESSIONAL DEVELOPMENT | $281,968 |
| PROGENYSIS INC | |||||
| 107 SULLIVAN PLACE | POOLER | GA | 31322 | INSTRUCTION OF PROFESSIONAL DEVELOPMENT | $208,374 |
| SDK GROUP | |||||
| 4322 ROLLA LANE | MADISON | WI | 53711 | INSTRUCTION OF PROFESSIONAL DEVELOPMENT | $137,894 |
| ELHR CONSULTING | |||||
| 802 EAST APPLETREE LANE | ARLINGTON HEIGHTS | IL | 60004 | INSTRUCTION OF PROFESSIONAL DEVELOPMENT | $136,386 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $100,000 | AllOtherContributionsAmt |
| Total Contributions | $100,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| EDUCATIONAL PROGRAM FEES | 611600 | $5,130,323 | $4,854,490 | $275,833 | |
| CONFERENCE SERVICES | 812900 | $3,728,722 | $2,959,494 | $663,590 | $105,638 |
| BUSINESS MEETINGS | 541511 | $645,098 | $645,098 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,504,143 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,955 | TotalRevenueColumnAmt |
| Exclusion | $44,955 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,948 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$7,948 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,948 | TotalRevenueColumnAmt |
| Exclusion | -$7,948 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,641,150 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,813,984 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,584,521 | UnrelatedBusinessRevenueAmt |
| Exclusion | $142,645 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,764 | TotalAmt |
| Program Services | $262,693 | ProgramServicesAmt |
| Management And General | $34,071 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,857,283 | TotalAmt |
| Program Services | $243,520 | ProgramServicesAmt |
| Management And General | $1,613,763 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,513 | TotalAmt |
| Program Services | $16,237 | ProgramServicesAmt |
| Management And General | $92,276 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,848 | TotalAmt |
| Program Services | $35,195 | ProgramServicesAmt |
| Management And General | $223,653 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,727 | TotalAmt |
| Program Services | $27,599 | ProgramServicesAmt |
| Management And General | $118,128 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,821 | TotalAmt |
| Program Services | $129,821 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,347 | TotalAmt |
| Management And General | $15,347 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,800 | TotalAmt |
| Management And General | $15,800 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,210 | TotalAmt |
| Management And General | $4,210 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,675,621 | TotalAmt |
| Program Services | $4,349,341 | ProgramServicesAmt |
| Management And General | $326,280 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,256 | TotalAmt |
| Program Services | $233,249 | ProgramServicesAmt |
| Management And General | $15,007 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,972 | TotalAmt |
| Program Services | $87,336 | ProgramServicesAmt |
| Management And General | $35,636 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,994 | TotalAmt |
| Program Services | $62,872 | ProgramServicesAmt |
| Management And General | $224,122 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,923 | TotalAmt |
| Program Services | $188,880 | ProgramServicesAmt |
| Management And General | $12,043 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,477 | TotalAmt |
| Program Services | $179,900 | ProgramServicesAmt |
| Management And General | $61,577 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,692 | TotalAmt |
| Program Services | $867 | ProgramServicesAmt |
| Management And General | $47,825 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,967 | TotalAmt |
| Program Services | $219,676 | ProgramServicesAmt |
| Management And General | $20,291 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,061,465 | TotalAmt |
| Program Services | $955,904 | ProgramServicesAmt |
| Management And General | $105,561 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,131 | TotalAmt |
| Program Services | $24,315 | ProgramServicesAmt |
| Management And General | $80,816 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CONTRACT SVS/FOOD & DRI | $1,143,095 | $1,143,095 |
| PROGRAM/EVENT EXPENSES | $529,611 | $529,611 |
| UBIT | $91,624 | $91,624 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $618,466 | TotalAmt |
| Program Services | $389,506 | ProgramServicesAmt |
| Management And General | $228,960 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,446,607 | TotalAmt |
| Program Services | $9,171,241 | ProgramServicesAmt |
| Management And General | $3,275,366 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,950 | BOYAmt |
| EOY | $5,100 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,115,577 | BOYAmt |
| EOY | $3,033,364 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,913,293 | BOYAmt |
| EOY | $581,048 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,881 | BOYAmt |
| EOY | $11,891 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,660 | BOYAmt |
| EOY | $659,169 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,323,232 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,892,549 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,909,767 | BOYAmt |
| EOY | $7,430,683 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,657,128 | BOYAmt |
| EOY | $11,721,255 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,691 | BOYAmt |
| EOY | $2,100,177 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,256 | BOYAmt |
| EOY | $1,143,035 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,139,256 | BOYAmt |
| EOY | $8,744,575 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,118,203 | BOYAmt |
| EOY | $11,987,787 | 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 | $2,538,925 | BOYAmt |
| EOY | -$266,532 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,538,925 | BOYAmt |
| EOY | -$266,532 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,657,128 | BOYAmt |
| EOY | $11,721,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,805,457 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,000 | CurrentTaxYearAmt |
| Total | $347,000 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,436,517 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,063,157 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,757,021 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,415,698 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,788,025 | CurrentTaxYearAmt |
| Total | $53,460,418 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,360 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,055 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $89,357 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $143,767 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,638 | CurrentTaxYearAmt |
| Total | $476,177 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,614,877 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,179,212 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,891,378 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,604,465 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,993,663 | CurrentTaxYearAmt |
| Total | $54,283,595 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,059,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,975,442 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,100,855 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,691,587 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,039,107 | CurrentTaxYearAmt |
| Total | $19,866,406 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,059,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,975,442 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,100,855 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,691,587 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,039,107 | CurrentTaxYearAmt |
| Total | $19,866,406 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $34,417,189 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,042 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,983 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,955 | CurrentTaxYearAmt |
| Total | $146,079 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,042 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,983 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,955 | CurrentTaxYearAmt |
| Total | $146,079 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $171,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $256,067 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,285 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $469,410 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $419,622 | CurrentTaxYearAmt |
| Total | $1,478,409 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,805,944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,450,262 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,092,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,100,673 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,458,240 | CurrentTaxYearAmt |
| Total | $55,908,083 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.61560 | PublicSupportCY509Pct |
| Public Support PY509 | 0.60520 | PublicSupportPY509Pct |
| Investment Income CY | 0.00260 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00210 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,989,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,192,987 | DepreciationAmt |
| Book Value | $5,796,648 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,484,519 | OtherCostOrOtherBasisAmt |
| Depreciation | $489,537 | DepreciationAmt |
| Book Value | $994,982 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,893,604 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,709,249 | DepreciationAmt |
| Book Value | $184,355 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,955,474 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,500,776 | DepreciationAmt |
| Book Value | $454,698 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,430,683 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,151,889 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $7,948 | OtherRevenueAmt |
| Revenue Not Reported | $7,948 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,143,941 | RevenueSubtotalAmt |
| Other Revenues Not Included | $497,209 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $497,209 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,641,150 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,957,346 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $7,948 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $7,948 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,949,398 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $497,209 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $497,209 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,446,607 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CENTER RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE CENTER APPLIED THE UNCERTAIN TAX POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2020 AND 2019. THE CENTER DOES NOT BELIEVE THERE IS ANY UNCERTAINTY WITH RESPECT TO ITS TAX POSITIONS THAT WOULD RESULT IN A MATERIAL CHANGE TO FINANCIAL STATEMENTS. THE CENTER RECOGNIZES ANY INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES THAT HAVE BEEN ACCRUED OR RECOGNIZED AS OF AND FOR THE YEARS ENDED JUNE 30, 2020 AND 2019. |
| SCHEDULE D, PART XI, LINE 4B | REVENUE INCLUDED IN RETURN, NOT IN FINANCIAL STATEMENTS: THE CENTER FOR ADVANCED STUDIES IN BUSINESS UTILIZES THE CONFERENCE SERVICES CAPABILITIES OF THE FLUNO CENTER FOR SOME OF ITS OWN EDUCATIONAL PROGRAMMING, ALUMNI AND BOARD MEETINGS AND EVENTS, AND FOR ADMINISTRATIVE PURPOSES. THIS ACTIVITY IS REVERSED FOR FINANACIAL STATEMENT PURPOSES. RELATED REVENUE OF $497,209 IS INCLUDED ON FORM 990, PART VIII. |
| SCHEDULE D, PART XII, LINE 4B | EXPENSES INCLUDED IN RETURN, NOT IN FINANCIAL STATEMENTS: THE CENTER FOR ADVANCED STUDIES IN BUSINESS UTILIZES THE CONFERENCE SERVICES CAPABILITIES OF THE FLUNO CENTER FOR SOME OF ITS OWN EDUCATIONAL PROGRAMMING, ALUMNI AND BOARD MEETINGS AND EVENTS, AND FOR ADMINISTRATIVE PURPOSES. THIS ACTIVITY IS REVERSED FOR FINANCIAL STATEMENT PURPOSES. RELATED EXPENSES OF $497,209 ARE INCLUDED ON FORM 990, PART IX. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JON KAUPLA | ||||||||||||||
| PRESIDENT | $208,259 | $0 | $50,170 | $0 | $258 | $0 | $16,793 | $0 | $26,746 | $0 | $302,226 | $0 | $0 | $0 |
| MALCOLM JEFFRIS | ||||||||||||||
| SENIOR DIRECTOR, CORPORATE LEARNING | $117,558 | $0 | $119,923 | $0 | $414 | $0 | $16,907 | $0 | $18,286 | $0 | $273,088 | $0 | $0 | $0 |
| TRACY NELSON | ||||||||||||||
| VP LEARNING & DEVELOPMENT | $149,286 | $0 | $30,800 | $0 | $0 | $0 | $12,759 | $0 | $10,195 | $0 | $203,040 | $0 | $0 | $0 |
| MARK SEIFERT | ||||||||||||||
| DIRECTOR OF CORPORATE LEARNING | $90,158 | $0 | $47,944 | $0 | $0 | $0 | $8,019 | $0 | $21,907 | $0 | $168,028 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4A | ADAM BARNES RECEIVED A SEVERANCE PAYMENT OF $70,000. |
| PART I, LINE 5 | COMPENSATION CONTINGENT ON REVENUES OF THE ORGANIZATION: BUSINESS DEVELOPMENT STAFF CAN EARN BONUS INCENTIVE COMPENSATION LARGELY BASED ON A PERCENTAGE OF THEIR BASE SALARY. ADDITIONALLY, THEY CAN EARN ADDITIONAL DOLLAR FIGURE BONUSES BASED ON PERSONAL AND TEAM PROGRAMMING SALES GOALS. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE KING | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FORMER BOARD PRESIDENT | RelationshipDescriptionTxt |
| Transaction | $137,984 | TransactionAmt |
| Transaction | INSTRUCTION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | DUE TO THE NOVEL COVID-19 PANDEMIC, CASB ENGAGED IN A PIVOT TO ONLINE PROGRAMMING FOR OPEN ENROLLMENT, CUSTOM PROGRAMMING AND FBC. |
| FORM 990, PART VI, SECTION A, LINE 2 | BARRY GERHART WAS THE INTERIM DEAN OF THE SCHOOL OF BUSINESS THROUGH AUGUST 1ST, 2019. JIM JOHANNES AND BRIAN MAYHEW ARE TENURED FACULTY AND TECHNICALLY REPORT TO BARRY. NEW DEAN OF THE SCHOOL OF BUSINESS AS OF AUGUST 1ST |
| FORM 990, PART VI, SECTION A, LINE 3 | ARAMARK MANAGES THE DAY TO DAY OPERATION OF THE FLUNO CENTER. TOTAL PAYMENTS FOR THE YEAR WERE $299,957. |
| FORM 990, PART VI, SECTION A, LINE 7A | UW FOUNDATION MAY PLACE ONE BOARD MEMBER. THE DEAN OF THE WISCONSIN SCHOOL OF BUSINESS MAY PLACE TWO TENURED FACULTY ON THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | CASB'S FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM FROM INFORMATION PREPARED AND SUBMITTED BY CASB STAFF. A DRAFT OF THE FORM 990 WAS PROVIDED ELECTRONICALLY TO BOARD MEMBERS FOR REVIEW. THE AUDIT COMMITTEE PERFORMED A DETAILED REVIEW OF THE FORM 990. THE FORM 990 WAS FINALIZED TO INCORPORATE ANY NECESSARY CHANGES. AN UPDATED VERSION WAS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR ADDITIONAL MATTERS BROUGHT FORWARD BY THE BOARD. THE FINALIZED VERSION OF THE FORM 990 IS FILED WITH THE IRS ON OR BEFORE THE MAY 15TH EXTENDED FILING DEADLINE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF THE ORGANIZATION. ANNUALLY, INDIVIDUALS COVERED UNDER THE POLICY SELF IDENTIFY POTENTIAL AND/OR ACTUAL CONFLICTS. MANAGEMENT REVIEWS RESPONSES TO ENSURE ALL CONFLICTS MANAGEMENT IS AWARE OF HAVE BEEN IDENTIFIED. ANNUALLY, THE BOARD REVIEWS COMPLETED RESPONSES AND DETERMINES IF ALL POTENTIAL AND/OR ACTUAL CONFLICTS ARE ACCEPTABLE. THESE DISCUSSIONS ARE DOCUMENTED IN THE MINUTES TO THE MEETING IN WHICH THEY OCCUR. AS OF JUNE 30, 2020 NO CONFLICTS WERE NOTED WHICH LIMIT ANY OFFICER, DIRECTOR, OR KEY EMPLOYEE FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS. SHOULD ANY POTENTIAL OR ACTUAL CONFLICT ARISE BETWEEN ANNUAL SURVEYS, IT IS THE RESPONSIBILITY OF THE CONFLICTED INDIVIDUAL, AND MANAGEMENT IF THEY ARE AWARE OF THE CONFLICT, TO BRING THE NEW CONFLICT TO THE ATTENTION OF THE BOARD TO REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE, CHAIRED BY AN INDEPENDENT DIRECTOR, REVIEWS THE COMPENSATION OF TOP MANAGEMENT AND OTHER OFFICERS. THIS REVIEW INCLUDES LOOKING AT COMPARABILITY DATA. THE COMMITTEE CONTEMPORANEOUSLY DOCUMENTS ITS DISCUSSIONS AND FINAL RECOMMENDATION. COMPENSATION DECISIONS ARE APPROVED BY THE FULL BOARD AND ARE ALSO CONTEMPORANEOUSLY DOCUMENTED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONFERENCE CENTER OPERATOR: PROGRAM SERVICE EXPENSES 2,686,702. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,686,702. INSTRUCTOR TEACHING FEES: PROGRAM SERVICE EXPENSES 1,206,096. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,206,096. PROGRAM CHAMPION FEES: PROGRAM SERVICE EXPENSES 21,083. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,083. INSTRUCTOR CUSTOMIZATION FEES: PROGRAM SERVICE EXPENSES 193,282. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 193,282. PROFESSIONAL SERVICES CONSULTING: PROGRAM SERVICE EXPENSES 33,000. MANAGEMENT AND GENERAL EXPENSES 326,280. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 359,280. TRAVEL FEE: PROGRAM SERVICE EXPENSES 5,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,382. INSTRUCTOR CONSULTING FEES: PROGRAM SERVICE EXPENSES 203,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 203,796. |