2020-04-14T07:51:53-05:00 2019-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-06-01 381359569 SPRING ARBOR UNIVERSITY % KEVIN ROSE SPRI 5177501200 106 E MAIN ST SPRING ARBOR MI 49283 KEVIN ROSE VP FINANCE & ADMIN 5177501200 2020-03-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420201055000001 2020-04-14 P C9F2138D12F7D343057C8214CDBDB0735A7DCED9 25E9B303A56A0274D6E2F2256A0CAB7F3BE98F83 2018 2021-01-29 14:40:06Z BRENT ELLIS 106 E MAINT STREET SPRING ARBOR MI 49283 73728948 false X WWW.ARBOR.EDU X 1873 MI SPRING ARBOR UNIVERSITY PROVIDES POST-SECONDARY EDUCATION TO OVER 3,400 STUDENTS, GRANTING BA, BS, MA AND MS DEGREES. 23 20 1630 19 291314 4695632 8217438 63597170 63430559 192526 259471 699327 128221 69184655 72035689 18345016 16930752 0 0 26608114 26397986 10000 10000 855610 20644977 22896186 65608107 66234924 3576548 5800765 96095707 97762717 38105630 35253365 57990077 62509352 SPRING ARBOR UNIVERSITY IS A COMMUNITY OF LEARNERS DISTINGUISHED BY OUR LIFELONG INVOLVEMENT IN THE STUDY AND APPLICATION OF THE LIBERAL ARTS, TOTAL COMMITMENT TO JESUS CHRIST AS THE PERSPECTIVE FOR LEARNING AND CRITICAL PARTICIPATION IN THE CONTEMPORARY WORLD. false false 59648295 16930752 63582203 SPRING ARBOR UNIVERSITY IS A CHRISTIAN INSTITUTION SERVING OVER 3,400 STUDENTS. ALL PROGRAM SERVICE EXPENSES ARE RELATED TO INSTRUCTION, ACADEMIC SUPPORT, STUDENT AND AUXILIARY SERVICES FOR THOSE STUDENTS WHO STUDY AT OUR MAIN CAMPUS, THROUGH OUR ONLINE EDUCATION OR AT ONE OF OUR SITES AROUND THE STATE OF MICHIGAN. 59648295 true true false false false false false true false true true false false false true false false true true true true false false false true false false false true true false false false false false false true true true false false false false true true true false false true 4602 0 1630 true true true false false false false true true false false false false false false X 23 20 false false false false false false false true true false false true true true true true false true true false MI X KEVIN ROSE 5177501200 106 E MAIN STREET SPRING ARBOR MI 49283 RUSS ATHERTON BOARD MEMBER 2.0 0.0 X 0 0 0 GREG Bontrager BOARD MEMBER 2.0 0.0 X 0 0 0 DANIEL BOSS BOARD MEMBER 3.0 0.0 X 0 0 0 IRA COMBS BOARD MEMBER 2.0 0.0 X 0 0 0 JUDI GANTON BOARD MEMBER 2.0 0.0 X 0 0 0 ROBERT GOULD BOARD MEMBER 2.0 0.0 X 0 0 0 BETH HABECKER BOARD MEMBER 3.0 0.0 X 0 0 0 TODD HUNT BOARD MEMBER 2.0 0.0 X 0 0 0 JEFFREY JOHNSON BOARD MEMBER 2.0 0.0 X 0 0 0 RON JONES BOARD MEMBER 2.0 0.0 X 0 0 0 DAVID KENDALL BOARD MEMBER 2.0 0.0 X 0 0 0 BABBIE MASON BOARD MEMBER 2.0 0.0 X 0 0 0 BETTY OVERTON-ADKINS BOARD MEMBER 2.0 0.0 X 0 0 0 PETER MCCOWAN BOARD MEMBER 2.0 0.0 X 0 0 0 DAVE PAGE BOARD MEMBER 2.0 0.0 X 0 0 0 RICHARD TOWNLEY BOARD MEMBER 2.0 0.0 X 0 0 0 MELINDA VOKAL BOARD MEMBER 2.0 0.0 X 0 0 0 DONALD WALKER BOARD MEMBER 3.0 2.0 X 0 0 0 DAVID WHITE BOARD MEMBER 2.0 2.0 X 0 0 0 BETH KUNTZLEMAN VICE CHAIRMAN 4.0 0.0 X X 0 0 0 EDWARD LAMOREAUX BOARD MEMBER 3.0 0.0 X 0 0 0 TAMARA BAILEY SECRETARY TREASURER 4.0 0.0 X X 0 0 0 DALE STEPHENSON CHAIRMAN 4.0 2.0 X X 0 0 0 BRENT ELLIS PRESIDENT 50.0 2.0 X 216412 0 35013 KEVIN ROSE VP FOR FINANCE & ADMIN 50.0 0.0 X 128185 0 23591 MKIMBERLY RUPERT CHIEF STRATEGY OFFICER 50.0 0.0 X 103613 0 6714 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 50.0 2.0 X 126963 0 31231 CAROL GREEN VP OF ACADEMIC AFFAIRS 50.0 0.0 X 113907 0 21131 689080 0 117680 5 false true false KEYPATH EDUCATION LLC 220 N SMITH ST STE 210 PALATINE IL 60067 COLLEGE/STUDENT SVCS 5832344 COMPASS GROUP PO BOX 91337 CHICAGO IL 60693 FOOD SVC PROVIDER 2161009 JENZABAR PO BOX 55018 BOSTON MA 02205 SOFTWARE SUPPORT 369594 JONES CONSTRUCTION SOLUTIONS PO BOX 1936 JACKSON MI 49204 CONSTRUCTION SVCS 388377 O'Harrow Construction 4575 ANN ARBOR RD JACKSON MI 49202 CONSTRUCTION SVCS 313597 13 44900 22650 471126 7678762 32841 8217438 STUDENT TUITION AND FEES 611310 55982608 55982608 AUXILARY SERVICES 611310 7447951 7156637 291314 63430559 187089 187089 0 0 0 0 0 1733376 1660995 72381 72382 72382 8435 44900 31858 -23423 -23423 0 0 0 13922 406 13516 13516 OTHER REVENUE 611310 138128 138128 138128 72035689 63290889 291314 236048 0 16930752 16930752 0 0 403201 342721 52416 8064 149413 127001 19424 2988 20200347 17170295 2626045 404007 796568 677083 103554 15931 3396949 2887407 441603 67939 1451508 1233782 188696 29030 0 71731 71731 62897 62897 0 10000 10000 0 932062 792253 121168 18641 7430042 6315536 965905 148601 1644296 1397651 213759 32886 802225 681891 104289 16045 0 3092245 2628408 401992 61845 1222036 1038730 158865 24441 0 759608 645667 98749 15192 874309 874309 0 2658883 2658883 0 0 666175 566249 99926 DINING SERVICES 1814394 1814394 BAD DEBT 125000 125000 EQUIPMENT 740283 740283 66234924 59648295 5731019 855610 7500 7500 9763764 16832204 612033 2166009 6849411 1877222 0 0 0 0 2523759 1959853 31509 28896 467065 454919 103183992 46424402 56722783 56759590 17321778 16348370 205386 205386 0 0 0 0 1590719 1122768 96095707 97762717 4986100 4012393 0 0 4735317 4956835 0 0 0 0 0 0 20381404 18477845 0 0 8002809 7806292 38105630 35253365 X 40717767 42778015 4537989 5551392 12734321 14179945 57990077 62509352 96095707 97762717 X 5800765 -417416 -864074 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X Education false 16458476 1204231 -207927 414073 109238 16931469 14810510 974188 1239977 458101 108098 16458476 13213258 584642 1501213 409326 79277 14810510 12789851 1472754 -628300 345749 75298 13213258 12037762 459890 575987 216491 67297 12789851 0.10000 0.76000 0.14000 true false 2082955 2082955 69086822 25095682 43991140 8086657 1777274 6309383 23927558 19551446 4376112 56759590 0 REFUNDABLE STUDENT/OTHER DEPOSITS 824849 ANNUITIES PAYABLE 171175 REFUNDABLE GOVERNMENT LOAN ADVANCES 2148970 ACCRUED POSTRETIREMENT BENEFIT 4594935 INTEREST IN SWAP AGREEMENTS 66363 7806292 53849971 -417416 32264 -385152 54235123 5742 17794824 17800566 72035689 49330696 32264 32264 49298432 5742 16930750 16936492 66234924 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART III, LINE 4 THE ART EXHIBIT IS USED FOR CLASSROOM TEACHING. SCHEDULE D, PART V, LINE 4 PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE USED TO SUPPORT STUDENT SCHOLARSHIPS, INSTRUCTION, ACADEMIC SUPPORT AND INSTITUTIONAL SUPPORT ACTIVITIES AS INTENDED BY DONOR RESTRICTIONS. BOARD DESIGNATED ENDOWMENT FUNDS ARE USED AT THE DISCRETION OF THE GOVERNING BOARD FOR SPECIAL PROJECTS WHICH MAY INCLUDE CAPITAL PURCHASES, SPECIAL PROJECTS AND OTHER ITEMS. SCHEDULE D, PART XI, LINE 2D COST OF GOODS SOLD $ 406 SPECIAL EVENTS RECLASS $ 31,858 TOTAL $ 32,264 SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF INTEREST IN PERPETUAL TRUST $ 71,208 CHANGE IN YEAR GAIN ON POST RETIREMENT $ 255,030 CHANGE IN VALUE OF DERIVATIVE CONTRACT $ 456,380 OTHER $ 81,456 STUDENT AID $16,390,750 TOTAL $17,794,824 SCHEDULE D, PART XII, LINE 2D COST OF GOODS SOLD $ 406 SPECIAL EVENTS RECLASS $ 31,858 TOTAL $ 32,264 SCHEDULE D, PART XII, LINE 4B STUDENT AID $16,930,750 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS PUBLISHED ON THE UNIVERSITY WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES FINANCIAL AID FOR STUDENTS FROM THE TITLE IV PROGRAM OF US DEPARTMENT OF EDUCATION AND FOR THE STATE EDUCATION DEPARTMENTS FROM MICHIGAN AND OHIO. false CENTRAL AMERICA/CARIBBEAN 1 2 PROGRAM SERVICES GUATEMALA SEM. ABROAD 227075 1 2 1 2 227075 227075 false false false false false false SAU GOLF OUTING 19785 15550 4235 6500 1563 1400 EVENING AT THE 33550 29350 4200 2218 16153 500 3524 0 53335 44900 8435 8718 17716 500 4924 31858 -23423 true INSTITUTIONAL FINANCIAL AID 1227 16930752 SCHEDULE I, PART I, LINE 2 SPRING ARBOR UNIVERSITY IS COMMITTED TO PROVIDING RESOURCES NECESSARY TO HELP STUDENTS COMPLETE THEIR EDUCATION. IN SELECTING THE STUDENTS TO RECEIVE THIS ASSISTANCE, THE UNIVERSITY PLACES PRIMARY EMPHASIS ON THE STUDENT'S ACADEMIC ACHIEVEMENT AND FINANCIAL NEED. AWARDS ARE DETERMINED BY THE UNIVERSITY SCHOLARSHIP COMMITTEE. UPON ENROLLMENT VERIFICATION, THE AWARDS ARE USED TO OFFSET THE COST OF ATTENDANCE. X X X true true X X false false false false false false false false false BRENT ELLIS PRESIDENT 216412 0 0 0 0 0 10813 0 24200 0 251425 0 KEVIN ROSE VP FOR FINANCE & ADMIN 128185 0 0 0 0 0 8048 0 15543 0 151776 0 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 126963 0 0 0 0 0 7085 0 24146 0 158194 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT RESIDES IN A UNIVERSITY OWNED HOUSE. THE HOUSING IS NONTAXABLE DUE TO THE FACT THAT IT IS REQUIRED AS A CONDITION OF EMPLOYMENT, THE HOME IS LOCATED ON CAMPUS, AND THE HOME IS USED FOR BUSINESS EVENTS. WEEKLY CLEANING SERVICES ARE PROVIDED FOR THE HOME. THE PRESIDENT AND EXECUTIVE VICE PRESIDENT ARE PROVIDED A COUNTRY CLUB MEMBERSHIP BY THE UNIVERSITY. EMPLOYEES ARE TAXED FOR PERSONAL USE OF THE DUES. DUES ARE ROUTINELY PAID FOR COMMUNITY AND PROFESSIONAL ORGANIZATIONS FOR OFFICERS AND OTHER EMPLOYEES. REID ATHERTON FAMILY MEMBER BOARD MEMBR 66739 EMPLOYMENT false THOMAS KUNTZLEMAN FAMILY MEMBER BOARD MEMBR 82674 EMPLOYMENT false BOSS ENGINEERING BOARD MEMBER DANIEL BOSS 27544 LAND SURVEYING false SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 2161009 FOOD SERVICE false X 1 16613 FAIR MARKET VALUE X GRAND PIANO 1 9000 FAIR MARKET VALUE X MEALS/SUPPLIES 1 1037 FAIR MARKET VALUE X TRAVEL/MEALS 1 6191 FAIR MARKET VALUE 4 false true false FORM 990, PART VI, SECTION A, LINE 1B DUE TO BUSINESS TRANSACTIONS WITH INTERESTED PERSONS, BETH KUNTZLEMAN, RUSS ATHERTON, AND DANIEL BOSS ARE NOT CONSIDERED INDEPENDENT. FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND CABINET MEMBERS SUBMIT CONFLICT OF INTEREST DOCUMENTS ANNUALLY. THESE DOCUMENTS ARE KEPT IN THE PRESIDENT'S OFFICE. IF SOMEONE HAS A CONFLICT OF INTEREST, THE CONFLICT IS RECOGNIZED BY THE BOARD MEMBER AND WILL RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE PRESIDENT IS BENCHMARKED BY THE HUMAN RESOURCE DIRECTOR AND THAT INFORMATION IS USED BY THE BOARD CHAIR AND PRESIDENTIAL SEARCH COMMITTEE. FURTHER INCREASES ARE ALSO INITIATED AND REVIEWED AT THE BOARD LEVEL. FORM 990, PART VI, SECTION B, LINE 15B CABINET MEMBER COMPENSATION REVIEW IS COMPLETED BY THE HUMAN RESOURCE OFFICE AND A BENCHMARKING STUDY IS DONE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF INTERESTS IN PERPETUAL TRUST $71,208 CURRENT YEAR LOSS ON POST RETIREMENT $255,030 CHANGE IN VALUE OF DERIVATIVE CONTRACT $456,380 OTHER $81,456 TOTAL $864,074 SPRING ARBOR UNIVERSITY FOUNDATION 106 E MAIN ST SPRING ARBOR MI 49283 743066798 FUNDRAISING MI 501C3 12A SAU true MICHINDOH CONFERENCE CENTER 4545 E BACON RD HILLSDALE MI 49542 270209917 CHRISTIAN CTR MI 501C3 9 SAU true CHARITABLE REMAINDER TRUSTS (8) 106 E MAIN ST SPRING ARBOR MI 49283 CHARITABLE TR MI TRUST false false false false false false false false false false false false false false false true true true false false