GEORGE STONE ADVENTIST SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- GEORGE STONE ADVENTIST SCHOOL (EIN 47-0405319)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2021-04-15
- IRS object ID
- 202111059349301916
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-04-15T15:55:15-05:00 | ReturnTs |
| Tax Period End | 2020-05-31 | 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 | 220 S 6TH STREET SUITE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470405319 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNION COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIO | BusinessNameControlTxt |
| Phone | 4024862502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 SOUTH 48TH STREET | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68506 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE TRANA | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 4024862502 | PhoneNum |
| Signature | 2021-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEIRDRE HODGSON | PreparerPersonNm |
| PTIN | P01484710 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2021-04-15 | 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 | VINITA SAUDER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 SOUTH 48TH STREET | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $38,350,710 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 1071 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UCOLLEGE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1891 | FormationYr |
| Legal Domicile State | NE | LegalDomicileStateCd |
| Activity Or Mission | TO OFFER A COLLEGE EXPERIENCE INCLUDING EDUCATION, HOUSING, AND ASSOCIATED PROGRAMS IN LINCOLN, NE | ActivityOrMissionDesc |
| Voting Members Governing Body | 35 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 1023 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $346,310 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,984,267 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,939,858 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,522,021 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,042,866 | CYProgramServiceRevenueAmt |
| PY Investment Income | $429,687 | PYInvestmentIncomeAmt |
| CY Investment Income | $488,315 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,042,100 | PYOtherRevenueAmt |
| CY Other Revenue | $1,035,951 | CYOtherRevenueAmt |
| PY Total Revenue | $31,978,075 | PYTotalRevenueAmt |
| CY Total Revenue | $32,506,990 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,941,955 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,352,296 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,589,015 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,097,569 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $576,438 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,575,526 | PYOtherExpensesAmt |
| CY Other Expenses | $8,561,200 | CYOtherExpensesAmt |
| PY Total Expenses | $31,106,496 | PYTotalExpensesAmt |
| CY Total Expenses | $31,011,065 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $871,579 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,495,925 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $61,425,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $65,761,664 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,147,214 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,900,640 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,278,085 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $53,861,024 | NetAssetsOrFundBalancesEOYAmt |
| Mission | INSPIRED BY FAITH IN JESUS CHRIST AND DEDICATED TO A PERSONAL STUDENT-FOCUSED COMMUNITY, UNION COLLEGE EMPOWERS STUDENTS FOR LEARNING, SERVICE AND LEADERSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,001,839 | ExpenseAmt |
| Grant | $5,352,296 | GrantAmt |
| Revenue | $18,506,837 | RevenueAmt |
| Desc | INSTRUCTION AND PUBLIC SERVICE: UNION COLLEGE PROVIDES AN EXCEPTIONAL LIBERAL ARTS EDUCATION WITH 805 UNDERGRADUATE STUDENTS AND 88 MASTER'S LEVEL STUDENTS. THE 10 TO 1 STUDENT TEACHER RATIO ALLOWS FOR EXCELLENT STUDENT/TEACHER INTERACTION. UNION COLLEGE OFFERS MORE THAN 60 MAJORS, MINORS, AND EMPHASES IN 29 FIELDS OF STUDY INCLUDING BACHELOR'S DEGREES IN RELIGION, BUSINESS, EDUCATION, NURSING, ENGLISH, AND INTERNATIONAL RESCUE & RELIEF, AS WELL AS A MASTER'S DEGREE IN PHYSICIAN ASSISTANT STUDIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,637,443 | ExpenseAmt |
| Revenue | $1,732,944 | RevenueAmt |
| Desc | ACADEMIC SUPPORT AND STUDENT SERVICES: ACADEMIC SUPPORT INCLUDES THE LIBRARY, ACADEMIC ADMINISTRATION, INSTITUTIONAL RESEARCH, AND ACADEMIC INSTITUTIONAL TECHNOLOGY. STUDENT SERVICES SUPPORTS STUDENTS THROUGH COUNSELING, RECORDS OFFICE, ADMISSIONS AND OTHER STUDENT SUPPORT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,450,797 | ExpenseAmt |
| Revenue | $2,492,726 | RevenueAmt |
| Desc | AUXILIARY SERVICES:AUXILIARY SERVICES AT UNION COLLEGE EXIST TO FURNISH GOODS OR SERVICES TO STUDENTS, FACULTY, STAFF, INSTITUTIONAL DEPARTMENTS AND THE PUBLIC. THE MOST PROMINENT OF THESE SERVICES PROVIDE SUPPORT TO OUR STUDENTS AND INCLUDE RESIDENCE HALLS, BOOKSTORE, AND CAMPUS HOUSING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $25,090,079 | 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 | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1023 | 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 | Yes (1) | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | Yes (1) | 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 | 35 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONATHAN RICKARD CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4024862502 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 SOUTH 48TH STREET | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68506 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| MEGAN HEIDTBRINK | |||||||
| PA CHAIR | 40.00 | Yes (X) | $151,267 | $0 | $71,712 | ||
| MICHELLE PETERSON | |||||||
| PA FACULTY | 40.00 | Yes (X) | $108,695 | $0 | $56,946 | ||
| VINITA SAUDER | |||||||
| PRESIDENT/SECRETARY | 40.00 | $89,732 | $0 | $48,961 | Yes (X) | Yes (X) | |
| STEVE TRANA | |||||||
| VP FOR FINANCIAL ADMIN | 40.00 | $75,961 | $0 | $41,979 | Yes (X) | ||
| FRANKIE ROSE | |||||||
| VP FOR ACADEMIC ADMIN | 40.00 | $70,297 | $0 | $41,979 | Yes (X) | ||
| GARY THURBER | |||||||
| CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| GILL WEBB | |||||||
| VICE CHAIR | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| HAROLD ALOMIA | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KEN BACON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ED BARNETT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVE BASCOM | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROGER BERNARD | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| NEIL BILOFF | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RON CARLSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVE CHAVEZ | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DEAN CORIDAN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CARY DECAMP | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MORRE DEAN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TANYA DICK | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| GARTH FLETCHER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DOUG GOETZ | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MILDRED GREER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LOUANN HOWARD | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SAM HUENERGARDT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROB KOCH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| REBECCA KRUEGER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RICK KRUEGER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KEVIN LANG | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JUSTIN LYONS | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMES MCARTHUR | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JASON MOSES | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DARLINGTON MUNDENDE | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| TROY PEOPLES | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JEFF PETERSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| BARBARA PROWANT | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| RICH REINER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SAM SHUM | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| GELERIE STENBAKKEN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| KENT THOMPSON | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $495,952 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $261,577 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 |
|---|---|---|---|---|---|
| EAB | |||||
| PO BOX 603519 | CHARLOTTE | NC | 28260 | ENROLLMENT MARKETING | $248,219 |
| SYSCO LINCOLN | |||||
| 900 KINGBIRD RD | LINCOLN | NE | 68521 | FOOD | $216,502 |
| US FOODS | |||||
| PO BOX 501133 | SAINT LOUIS | MO | 63150 | FOOD | $204,418 |
| LINCOLN GLASS INC | |||||
| 2604 PARK BLVD 2 | LINCOLN | NE | 68502 | BUILDING MATERIALS | $157,945 |
| COREMARK MIDCONTINENT INC | |||||
| PO BOX 368 | CARROLL | IA | 51401 | FOOD | $102,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,266,639 | RelatedOrganizationsAmt |
| Government Grants | $687,257 | GovernmentGrantsAmt |
| All Other Contributions | $5,985,962 | AllOtherContributionsAmt |
| Noncash Contributions | $634,043 | NoncashContributionsAmt |
| Total Contributions | $8,939,858 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611710 | $18,506,837 | $18,506,837 | |
| AUXILIARY SERVICES | 611710 | $1,773,059 | $1,732,944 | $40,115 |
| STUDENT SERVICES | 611710 | $1,762,970 | $1,601,544 | $161,426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,042,866 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $394,274 | TotalRevenueColumnAmt |
| Exclusion | $394,274 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $170,248 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $25,479 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $144,769 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,769 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $144,769 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,826,456 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,732,415 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $94,041 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,041 | TotalRevenueColumnAmt |
| Exclusion | $94,041 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,977,008 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,085,826 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $891,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $891,182 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,506,990 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,732,507 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $346,310 | UnrelatedBusinessRevenueAmt |
| Exclusion | $488,315 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,352,296 | TotalAmt |
| Program Services | $5,352,296 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,597 | TotalAmt |
| Management And General | $354,518 | ManagementAndGeneralAmt |
| Fundraising | $28,079 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,862,375 | TotalAmt |
| Program Services | $9,819,831 | ProgramServicesAmt |
| Management And General | $1,791,702 | ManagementAndGeneralAmt |
| Fundraising | $250,842 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,604,003 | TotalAmt |
| Program Services | $1,316,324 | ProgramServicesAmt |
| Management And General | $252,983 | ManagementAndGeneralAmt |
| Fundraising | $34,696 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,381,255 | TotalAmt |
| Program Services | $2,023,519 | ProgramServicesAmt |
| Management And General | $310,690 | ManagementAndGeneralAmt |
| Fundraising | $47,046 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $867,339 | TotalAmt |
| Program Services | $703,249 | ProgramServicesAmt |
| Management And General | $144,816 | ManagementAndGeneralAmt |
| Fundraising | $19,274 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,863 | TotalAmt |
| Management And General | $30,863 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,084 | TotalAmt |
| Management And General | $59,084 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,387 | TotalAmt |
| Management And General | $45,387 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,751,664 | TotalAmt |
| Program Services | $1,395,960 | ProgramServicesAmt |
| Management And General | $256,710 | ManagementAndGeneralAmt |
| Fundraising | $98,994 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,042 | TotalAmt |
| Program Services | $336,548 | ProgramServicesAmt |
| Management And General | $101,337 | ManagementAndGeneralAmt |
| Fundraising | $11,157 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,863,848 | TotalAmt |
| Program Services | $1,688,481 | ProgramServicesAmt |
| Management And General | $130,443 | ManagementAndGeneralAmt |
| Fundraising | $44,924 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,308 | TotalAmt |
| Program Services | $230,990 | ProgramServicesAmt |
| Management And General | $241,403 | ManagementAndGeneralAmt |
| Fundraising | $23,915 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870,845 | TotalAmt |
| Program Services | $674,729 | ProgramServicesAmt |
| Management And General | $196,116 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,404 | TotalAmt |
| Program Services | $246,454 | ProgramServicesAmt |
| Management And General | $22,249 | ManagementAndGeneralAmt |
| Fundraising | $10,701 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,800 | TotalAmt |
| Program Services | $156,832 | ProgramServicesAmt |
| Management And General | $14,158 | ManagementAndGeneralAmt |
| Fundraising | $6,810 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,151 | TotalAmt |
| Program Services | $96,034 | ProgramServicesAmt |
| Management And General | $99,117 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,944,438 | TotalAmt |
| Program Services | $853,288 | ProgramServicesAmt |
| Management And General | $1,091,150 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BAD DEBT EXPENSE | Desc |
| Total | $397,366 | TotalAmt |
| Program Services | $195,544 | ProgramServicesAmt |
| Management And General | $201,822 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,011,065 | TotalAmt |
| Program Services | $25,090,079 | ProgramServicesAmt |
| Management And General | $5,344,548 | ManagementAndGeneralAmt |
| Fundraising | $576,438 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,192,188 | BOYAmt |
| EOY | $5,707,224 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,380,635 | BOYAmt |
| EOY | $5,748,391 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,369,140 | BOYAmt |
| EOY | $2,499,923 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $325,815 | BOYAmt |
| EOY | $146,930 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,430 | BOYAmt |
| EOY | $98,463 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,417,570 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,821,429 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,542,576 | BOYAmt |
| EOY | $35,596,141 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,661,675 | BOYAmt |
| EOY | $13,494,138 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,533,840 | BOYAmt |
| EOY | $2,470,453 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,425,299 | BOYAmt |
| EOY | $65,761,664 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,021,347 | BOYAmt |
| EOY | $2,073,043 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,728,271 | BOYAmt |
| EOY | $1,572,577 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,084 | BOYAmt |
| EOY | $807,000 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,812,616 | BOYAmt |
| EOY | $1,618,693 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $456,670 | BOYAmt |
| EOY | $494,085 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,255,095 | BOYAmt |
| EOY | $1,183,562 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,913,243 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,310,131 | BOYAmt |
| EOY | $1,238,437 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,147,214 | BOYAmt |
| EOY | $11,900,640 | 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 | $36,008,417 | BOYAmt |
| EOY | $33,364,923 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,269,668 | BOYAmt |
| EOY | $20,496,101 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,278,085 | BOYAmt |
| EOY | $53,861,024 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,425,299 | BOYAmt |
| EOY | $65,761,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,495,925 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $178,365 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $908,650 | 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) |
|---|---|---|
| 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) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,998,571 | BeginningYearBalanceAmt |
| Contributions | $1,827,734 | ContributionsAmt |
| Investment Earnings Or Losses | $532,517 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $696,995 | OtherExpendituresAmt |
| End Year Balance | $11,661,827 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,413,260 | BeginningYearBalanceAmt |
| Contributions | $1,087,334 | ContributionsAmt |
| Investment Earnings Or Losses | $187,852 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $689,875 | OtherExpendituresAmt |
| End Year Balance | $9,998,571 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,434,428 | BeginningYearBalanceAmt |
| Contributions | $1,141,079 | ContributionsAmt |
| Investment Earnings Or Losses | $358,214 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $520,461 | OtherExpendituresAmt |
| End Year Balance | $9,413,260 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,555,486 | BeginningYearBalanceAmt |
| Contributions | $97,470 | ContributionsAmt |
| Investment Earnings Or Losses | $422,368 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $640,896 | OtherExpendituresAmt |
| End Year Balance | $8,434,428 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,044,733 | BeginningYearBalanceAmt |
| Contributions | $272,995 | ContributionsAmt |
| Investment Earnings Or Losses | -$19,880 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $742,362 | OtherExpendituresAmt |
| End Year Balance | $8,555,486 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.24250 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.68710 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.07040 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $707,110 | OtherCostOrOtherBasisAmt |
| Book Value | $707,110 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,145,324 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,205,261 | DepreciationAmt |
| Book Value | $30,940,063 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,516,429 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,015,933 | DepreciationAmt |
| Book Value | $1,500,496 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,914,820 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,600,235 | DepreciationAmt |
| Book Value | $2,314,585 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $133,887 | OtherCostOrOtherBasisAmt |
| Book Value | $133,887 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,596,141 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY AND SPLIT INTEREST AGREEMENT OBLIGATIONS | $599,519 |
| ASSET RETIREMENT OBLIGATION | $638,918 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,238,437 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,490,807 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $178,365 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,019,955 | OtherRevenueAmt |
| Revenue Not Reported | $2,198,320 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,292,487 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $45,387 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $5,169,116 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $5,214,503 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $32,506,990 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,907,868 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,111,305 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,111,305 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,796,563 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $45,387 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $5,169,116 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,214,503 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,011,066 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE COLLEGE HOLDS DEPOSITS AND AGENCY ACCOUNTS FOR THE BENEFIT OF STUDENTS. |
| PART V, LINE 4: | THE COLLEGE'S ENDOWMENT IS USED TO SUPPORT STUDENT SCHOLARSHIPS AND OTHER INSTITUTIONAL NEEDS AS THEY ARISE. |
| PART X, LINE 2: | THE COLLEGE IS A RELIGIOUS AND EDUCATIONAL NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL, STATE, AND LOCAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,085,826. RENT EXPENSE 25,479. CHANGE IN VALUE OF ANNUITIES AND TRUSTS 908,650. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL AID 5,169,116. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,085,826. RENT EXPENSE 25,479. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL AID 5,169,116. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE COLLEGE'S NONDISCRIMINATORY POLICY IS PUBLISHED IN THE STUDENT HANDBOOK AND IN COLLEGE BROCHURES. |
| SCHEDULE E, PART I, LINE 6 | UNION COLLEGE PARTICIPATES IN THE FOLLOWING FEDERAL PROGRAMS THROUGH THE US DEPARTMENT OF EDUCATION: PELL GRANT PROGRAM; FEDERAL DIRECT LOAN PROGRAM; FEDERAL WORK-STUDY PROGRAM; FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM; FEDERAL PERKINS LOAN PROGRAM; AND FEDERAL NURSING STUDENT LOAN PROGRAM. EXPENDITURES RELATED TO THE PROGRAMS ARE PRIMARILY MADE BY PARTICIPATING STUDENTS AT THE COLLEGE. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SUB-SAHARAN AFRICA | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConductedTxt |
| Specific Services Provided | STUDY ABROAD AND MISSIONS TRIPS | SpecificServicesProvidedTxt |
| Region Total Expenditures | $96,566 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $96,566 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $96,566 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | THE COLLEGE USES THE ACCRUAL METHOD TO REPORT EXPENDITURES ON SCHEDULE F. |
| PART III ACCOUNTING METHOD: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| SCHOLARSHIPS AND GRANTS | 571 | $5,169,116 | N/A | N/A |
| CARES ACT - STUDENT AID | 202 | $183,180 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS AND GRANTS FOR STUDENTS ARE APPLIED DIRECTLY TO A STUDENT'S COLLEGE ACCOUNT AND APPLIED TO TUITION, FEES, ROOM AND BOARD. ALL FINANCIAL AID IS SUBJECT TO REVISION BASED ON AVAILABILITY, CHANGES IN FAMILY CONTRIBUTION AND/OR CREDIT LOAD. SATISFACTORY ACADEMIC PROGRESS MUST BE MAINTAINED ACCORDING TO STANDARDS PRESCRIBED BY THE COLLEGE. ANNUAL RENEWAL OF FINANCIAL AID IS CONTINUOUS IF INSTITUTIONAL FINANCIAL NEED REMAINS, ALL REQUIRED DOCUMENTS ARE COMPLETED BY THE PUBLISHED DEADLINE AND SATISFACTORY ACADEMIC PROGRESS IS MAINTAINED CONSISTENT WITH THE COLLEGE'S POLICY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MEGAN HEIDTBRINK | ||||||||||||||
| PA CHAIR | $141,267 | $0 | $10,000 | $0 | $0 | $0 | $10,614 | $0 | $61,098 | $0 | $222,979 | $0 | $0 | $0 |
| MICHELLE PETERSON | ||||||||||||||
| PA FACULTY | $106,695 | $0 | $2,000 | $0 | $0 | $0 | $8,427 | $0 | $48,519 | $0 | $165,641 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEBRASKA EDUCATIONAL FINANCE AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 521293953 | BondIssuerEIN |
| Bond Issued | 2012-06-26 | BondIssuedDt |
| Issue Price | $5,500,000 | IssuePriceAmt |
| Purpose | FACILITY CONSTRUCTION | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,881,307 | RetiredAmt |
| Total Proceeds | $5,460,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $40,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $5,500,000 | CapitalExpendituresAmt |
| Substantial Completion | 2014 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $250 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $2,899 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $321,782 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | NASDQ VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $275,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 12328 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,092 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | RECREATIONAL EQUIPMENT | 76 | $3,520 | FAIR MARKET VALUE |
| Yes (X) | DONATED TRAVEL | 2 | $1,695 | FAIR MARKET VALUE |
| Yes (X) | GIFT CARD | 127 | $805 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE IS COMPRISED OF THE EXECUTIVE OFFICERS OF THE COLLEGE. THE EXECUTIVE/OFFICERS CONSIST OF PRESIDENT, VICE PRESIDENT (ACADEMIC DEAN), AND SECRETARY/TREASURER (VP FOR FINANCE). THE COMMITTEE HAS THE AUTHORITY TO MAKE FINANCIAL COMMITMENTS ON BEHALF OF THE COLLEGE OF UP TO $100,000. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COLLEGE'S MEMBERS ARE COMPRISED OF THE SAME CONSTITUENCY AS THE MID-AMERICA UNION CONFERENCE OF SEVENTH-DAY ADVENTISTS, AS DEFINED IN THE CONFERENCE'S GOVERNING INSTRUMENTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE COLLEGE'S MEMBERS MAY ELECT OR REMOVE THE BOARD OF TRUSTEES. THE PRESIDENT, VICE PRESIDENT FOR FINANCE, VICE PRESIDENT FOR ADMINISTRATION, AND DIRECTOR OF EDUCATION OF THE MID-AMERICA UNION CONFERENCE SERVE AS TRUSTEES OF THE COLLEGE, AS DO THE PRESIDENTS OF ALL LOCAL CONFERENCES WITHIN THE MID-AMERICA UNION CONFERENCE ASSOCIATION TERRITORY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY AMENDMENTS OF THE COLLEGE'S GOVERNING DOCUMENTS REQUIRE THE APPROVAL OF THE COLLEGE'S MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM USING DATA SUPPLIED BY MANAGEMENT. A COPY OF THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE AND PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES MUST SIGN A CONFLICT OF INTEREST FORM AT THE START OF EACH YEAR. ALL TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER UNDER CONSIDERATION AT A MEETING OF THE BOARD OR ANY OF ITS COMMITTEES IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH A MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE NORTH AMERICAN DIVISION OF SEVENTH-DAY ADVENTISTS PUBLISHES PAY SCALES FOR ALL ORGANIZATIONS UNDER THEM. THE PAY SCALES PROVIDE A BASE SALARY AND EVERYONE GETS A PERCENTAGE OF THE BASE SALARY, ALLOWING FOR VARIANCES BASED ON THE COST OF LIVING IN THE AREA. THESE PAY SCALES ARE DEVELOPED WITH AN EXTERNAL INDEPENDENT COMPANY THAT CALCULATES THE DATA. FOR THE PRESIDENT AND CFO OF THE COLLEGES AND UNIVERSITIES, THE PAY SCALES HAVE A PROVISION TO ADD A SPOUSE ALLOWANCE OF 20 PERCENT TO THEIR SALARY. UNION COLLEGE CREATES CATEGORIES WITHIN THESE RANGES AND EVERYONE IS PLACED WITHIN THE RANGES BASED ON EXPERIENCE AND DEGREES HELD. EVERYONE IS PLACED IN THESE CATEGORIES BY HUMAN RESOURCES AND THE HUMAN RESOURCES COMMITTEE. ONCE A YEAR THE FINANCE COMMITTEE IS GIVEN A COPY OF EACH EMPLOYEE'S SALARY, AND COPY OF THE PAY SCALE TO REVIEW FOR ACCURACY. A COMMITTEE OF THE BOARD REVIEWED COMPENSATION FOR THE PRESIDENT IN 2017 AND THE VP OF FINANCE IN 2017. THE PROCESS IS DOCUMENTED IN MEETING MINUTES ALONG WITH A LETTER SUBMITTED TO PAYROLL DOCUMENTING CHANGES IN COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF ANNUITIES AND TRUSTS 908,650. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| MID-AMERICA UNION CONFERENCE ASSOCIATION OF SEVENTH-DAY ADVENTISTS | ||||||||||
| 8307 PINE LAKE ROAD | LINCOLN | NE | 68516 | 476006806 | CHURCH | NE | 501(C)(3) | LINE 1 | N/A | 0 |
| UNION COLLEGE HOUSING INC | ||||||||||
| 5211 CALVERT STREET | LINCOLN | NE | 68506 | 363248578 | LOW-INCOME HOUSING | NE | 501(C)(3) | LINE 7 | N/A | 0 |
| MIDWEST FOUNDATION FOR HIGHER EDUCATION | ||||||||||
| 3800 SOUTH 48TH STREET | LINCOLN | NE | 68506 | 470698086 | SUPPORT STUDENTS AT UNION | NE | 501(C)(3) | LINE 12C, III-FI | N/A | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|
| CHARITABLE REMAINDER UNITRUSTS (2) | |||||
| INVESTMENTS | NE | N/A | T | 1.00000 | 0 |
| CHARITABLE REMAINDER UNITRUSTS (1) | |||||
| INVESTMENTS | CO | N/A | T | 1.00000 | 0 |
| CHARITABLE REMAINDER UNITRUSTS (1) | |||||
| INVESTMENTS | FL | N/A | T | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |