LIFE UNIVERSITY INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LIFE UNIVERSITY INC (EIN 58-1216007)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-05-15
- IRS object ID
- 202021369349304527
- Schema version
- 2018v3.3
- 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 L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-15T16:32:08-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 Peachtree Street Suite 700 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303094516 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581216007 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE UNIVERSITY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % WILLIAM D JARR | InCareOfNm |
| Business Name Control | LIFE | BusinessNameControlTxt |
| Phone | 7704262884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM D JARR | PersonNm |
| Person Title | EVP OF FINANCE | PersonTitleTxt |
| Phone | 7704262884 | PhoneNum |
| Signature | 2020-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA L FEINSMITH | PreparerPersonNm |
| PTIN | P01064157 | PTIN |
| Phone | 4046886841 | PhoneNum |
| Preparation | 2020-05-04 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 73.184.37.52 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 58727420201365000016 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2020-05-15 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A48637A4D3A10C935CF123510934335F52266694 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | B5C7D6451486FF9E48FCEB35A1F3D976698BA3D4 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM D JARR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $79,940,218 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIFE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | LIFE UNIVERSITY IS A NOT FOR PROFIT EDUCATIONAL INSTITUTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 965 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $934,604 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,119,680 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $66,675,536 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $75,864,140 | CYProgramServiceRevenueAmt |
| PY Investment Income | $965,353 | PYInvestmentIncomeAmt |
| CY Investment Income | $516,300 | CYInvestmentIncomeAmt |
| PY Other Revenue | $120,481 | PYOtherRevenueAmt |
| CY Other Revenue | $140,309 | CYOtherRevenueAmt |
| PY Total Revenue | $68,695,974 | PYTotalRevenueAmt |
| CY Total Revenue | $77,640,429 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,558,750 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,278,970 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $35,900,529 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $37,847,464 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $594,532 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $35,849,656 | PYOtherExpensesAmt |
| CY Other Expenses | $35,526,115 | CYOtherExpensesAmt |
| PY Total Expenses | $76,308,935 | PYTotalExpensesAmt |
| CY Total Expenses | $78,652,549 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,612,961 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,012,120 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $133,137,647 | TotalAssetsBOYAmt |
| Total Assets EOY | $131,360,002 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $105,379,486 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $105,412,657 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,758,161 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,947,345 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Life University is a not for profit educational institution. The Mission of Life University is to empower each student with the education, skills and values needed for career success and life fulfillment based on a vitalistic philosophy. The Universitys undergraduate, graduate and professional programs each one committed to excellence in teaching, learning, research and the overall student experience offer a vision and the promise for a meaningful life, the proficiencies necessary to achieve optimum personal performance and the wisdom to become transformational leaders in an increasingly diverse, global and dynamic world. Today, Life University is sustained by its chiropractic, undergraduate, and masters programs, which set the standard of excellence in contemporary health care education. Graduates Life University graduated a total of 607 students during the 2018-2019 academic year. The number of degrees awarded (628) were as follows: COLLEGE AWARD COLLEGE OF CHIROPRACTIC 405 COLLEGE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $30,552,654 | ExpenseAmt |
| Grant | $3,276,940 | GrantAmt |
| Revenue | $62,601,135 | RevenueAmt |
| Desc | COLLEGE OF CHIROPRACTIC SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,152,168 | ExpenseAmt |
| Grant | $1,522,058 | GrantAmt |
| Revenue | $11,593,870 | RevenueAmt |
| Desc | COLLEGE OF UNDERGRADUATE STUDIES SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,226,600 | ExpenseAmt |
| Grant | $385,472 | GrantAmt |
| Revenue | $1,669,135 | RevenueAmt |
| Desc | MASTERS DEGREE PROGRAM SEE SCHEDULE O | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $626,185 | ExpenseAmt |
| Grant | $94,500 | GrantAmt |
| Desc | RESEARCH | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $626,185 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $94,500 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $43,557,607 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 135 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 965 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | CS | ForeignCountryCd |
| Foreign Country | IT | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM D JARR | PersonNm |
| Phone | 7704262623 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 BARCLAY CIRCLE | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Jeffrey Aita | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Eddy Diaz | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Sandra Elbaum | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Kevin Fogarty | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Aaron Gagnon | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Richard Giuli | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| James Gregg | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Jack Griesbaum | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Jay Handt | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Marc Hudson | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Leana Kart | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Thomas M Klapp | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Joe Lupo | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Brian McAulay | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Rhonda Newton | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Randolph O'Dell | |||||||||
| Trustee | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Guy Riekeman | |||||||||
| Chancellor | 40.0 | 0.0 | $396,883 | $236,538 | $4,847 | Yes (X) | |||
| Robert Scott | |||||||||
| President | 40.0 | 0.0 | $324,778 | $0 | $14,172 | Yes (X) | |||
| William Jarr | |||||||||
| Executive VP of Finance | 40.0 | 0.0 | $270,600 | $0 | $13,535 | Yes (X) | |||
| Timothy Gross | |||||||||
| VP of Academic Affairs | 40.0 | 0.0 | $196,371 | $0 | $6,455 | Yes (X) | |||
| John Downes | |||||||||
| VP Global Initiatives | 40.0 | 0.0 | $162,434 | $0 | $10,808 | Yes (X) | |||
| Marc Schneider | |||||||||
| VP Student Service | 40.0 | 0.0 | $138,977 | $0 | $7,171 | Yes (X) | |||
| Cynthia Boyd | |||||||||
| VP Enrollment & Marketing | 40.0 | 0.0 | $146,226 | $0 | $12,226 | Yes (X) | |||
| Gilles Lamarche | |||||||||
| VP Professional Relations | 40.0 | 0.0 | $175,988 | $0 | $12,554 | Yes (X) | |||
| John McGee | |||||||||
| VP Operations | 40.0 | 0.0 | $133,340 | $0 | $2,285 | Yes (X) | |||
| Jana Holwick | |||||||||
| Dean College of Undergraduate | 40.0 | 0.0 | $152,767 | $0 | $6,216 | Yes (X) | |||
| Leslie King | |||||||||
| Dean - College of Chiropractic | 40.0 | 0.0 | $150,033 | $0 | $6,255 | Yes (X) | |||
| Gerard Clum | |||||||||
| Presidential Liaison for Exter | 40.0 | 0.0 | $154,838 | $0 | $2,900 | Yes (X) | |||
| Richard Belcastro | |||||||||
| Dean, OI & Distance Education | 40.0 | 0.0 | $122,820 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,526,055 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $236,538 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $99,424 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 38 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Virtual Mindset | |||||
| 1266 West Paces Ferry Road | ATLANTA | GA | 30327 | IT CONSULTANTS | $1,079,746 |
| Allied Universal Security Services | |||||
| 1551 N Tustin Ave Ste 650 | SANTA ANA | CA | 92705 | Campus security | $622,136 |
| Varsity Contractors Inc | |||||
| 1575 Henthorne Dr | MAUMEE | OH | 43537 | CUSTODIAL SERVICES | $446,800 |
| Chartwells | |||||
| PO Box 50196 | LOS ANGELES | CA | 900740196 | Cafe Management | $371,012 |
| Culinary Services Inc | |||||
| 1380 Business Center Dr | CONYERS | GA | 30094 | Catering | $296,893 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,119,680 | AllOtherContributionsAmt |
| Noncash Contributions | $70,369 | NoncashContributionsAmt |
| Total Contributions | $1,119,680 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $68,884,502 | $68,884,502 |
| AUXILIARY ENTERPRISES | 611710 | $6,453,392 | $6,453,392 |
| CLINICAL RECEIPTS | 611710 | $526,246 | $526,246 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $75,864,140 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $333,835 | TotalRevenueColumnAmt |
| Exclusion | $333,835 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $140,309 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $140,309 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $140,309 | TotalRevenueColumnAmt |
| Exclusion | $140,309 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,482,254 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,299,789 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $182,465 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $182,465 | TotalRevenueColumnAmt |
| Exclusion | $182,465 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,640,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $75,864,140 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $656,609 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,248,970 | TotalAmt |
| Program Services | $5,248,970 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,000 | TotalAmt |
| Program Services | $30,000 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,649,154 | TotalAmt |
| Program Services | $963,990 | ProgramServicesAmt |
| Management And General | $1,548,082 | ManagementAndGeneralAmt |
| Fundraising | $137,082 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,067,271 | TotalAmt |
| Program Services | $24,065,890 | ProgramServicesAmt |
| Management And General | $6,790,612 | ManagementAndGeneralAmt |
| Fundraising | $210,769 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,571 | TotalAmt |
| Program Services | $337,149 | ProgramServicesAmt |
| Management And General | $72,431 | ManagementAndGeneralAmt |
| Fundraising | $1,991 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,461,905 | TotalAmt |
| Program Services | $1,147,187 | ProgramServicesAmt |
| Management And General | $307,098 | ManagementAndGeneralAmt |
| Fundraising | $7,620 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,257,563 | TotalAmt |
| Program Services | $1,776,476 | ProgramServicesAmt |
| Management And General | $456,329 | ManagementAndGeneralAmt |
| Fundraising | $24,758 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,052,117 | TotalAmt |
| Program Services | $38,950 | ProgramServicesAmt |
| Management And General | $3,013,167 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,584 | TotalAmt |
| Program Services | $31,331 | ProgramServicesAmt |
| Management And General | $147,253 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,686 | TotalAmt |
| Management And General | $199,686 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,626 | TotalAmt |
| Program Services | $16,053 | ProgramServicesAmt |
| Management And General | $123,573 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,836,304 | TotalAmt |
| Program Services | $925,453 | ProgramServicesAmt |
| Management And General | $4,827,095 | ManagementAndGeneralAmt |
| Fundraising | $83,756 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,133,708 | TotalAmt |
| Program Services | $73,921 | ProgramServicesAmt |
| Management And General | $1,058,395 | ManagementAndGeneralAmt |
| Fundraising | $1,392 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,858,539 | TotalAmt |
| Program Services | $1,611,770 | ProgramServicesAmt |
| Management And General | $1,207,612 | ManagementAndGeneralAmt |
| Fundraising | $39,157 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,624,687 | TotalAmt |
| Program Services | $244,893 | ProgramServicesAmt |
| Management And General | $1,351,814 | ManagementAndGeneralAmt |
| Fundraising | $27,980 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,186,806 | TotalAmt |
| Program Services | $4,005 | ProgramServicesAmt |
| Management And General | $1,182,801 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,091,632 | TotalAmt |
| Program Services | $1,389,523 | ProgramServicesAmt |
| Management And General | $676,408 | ManagementAndGeneralAmt |
| Fundraising | $25,701 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,337 | TotalAmt |
| Program Services | $438,081 | ProgramServicesAmt |
| Management And General | $198,462 | ManagementAndGeneralAmt |
| Fundraising | $5,794 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,682,018 | TotalAmt |
| Management And General | $4,682,018 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,560,725 | TotalAmt |
| Program Services | $4,232,995 | ProgramServicesAmt |
| Management And General | $3,327,730 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $919,539 | TotalAmt |
| Program Services | $20,592 | ProgramServicesAmt |
| Management And General | $898,947 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS/MAINTENANCE | $2,418,888 | $518,750 | $1,900,138 | |
| AWARDS/CEREMONIES/GIFTS | $953,110 | $395,951 | $528,627 | $28,532 |
| STUDENT ORGANIZATION COSTS | $47,809 | $45,677 | $2,132 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,652,549 | TotalAmt |
| Program Services | $43,557,607 | ProgramServicesAmt |
| Management And General | $34,500,410 | ManagementAndGeneralAmt |
| Fundraising | $594,532 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,480,994 | BOYAmt |
| EOY | $15,488,976 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,045,645 | BOYAmt |
| EOY | $602,094 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,847,377 | BOYAmt |
| EOY | $3,010,440 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,466,009 | BOYAmt |
| EOY | $2,615,286 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $931,325 | BOYAmt |
| EOY | $608,101 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $188,232,493 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $94,502,905 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,987,670 | BOYAmt |
| EOY | $93,729,588 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,233,346 | BOYAmt |
| EOY | $13,235,003 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,145,281 | BOYAmt |
| EOY | $2,070,514 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,137,647 | BOYAmt |
| EOY | $131,360,002 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,604,703 | BOYAmt |
| EOY | $7,218,943 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,894,862 | BOYAmt |
| EOY | $97,450,920 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $879,921 | BOYAmt |
| EOY | $742,794 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,379,486 | BOYAmt |
| EOY | $105,412,657 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,531,554 | BOYAmt |
| EOY | $20,620,742 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,201,626 | BOYAmt |
| EOY | $5,326,603 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,024,981 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,758,161 | BOYAmt |
| EOY | $25,947,345 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,137,647 | BOYAmt |
| EOY | $131,360,002 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,012,120 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $79,446 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$252,476 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$625,666 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,999,727 | BeginningYearBalanceAmt |
| Contributions | $34,441 | ContributionsAmt |
| Investment Earnings Or Losses | $212,626 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,246,794 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,653,445 | BeginningYearBalanceAmt |
| Contributions | $60,810 | ContributionsAmt |
| Investment Earnings Or Losses | $285,472 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,999,727 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,282,815 | BeginningYearBalanceAmt |
| Contributions | $137,771 | ContributionsAmt |
| Investment Earnings Or Losses | $234,279 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,420 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,653,445 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,302,179 | BeginningYearBalanceAmt |
| Contributions | $6,086 | ContributionsAmt |
| Investment Earnings Or Losses | $49,550 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $75,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,282,815 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,240,631 | BeginningYearBalanceAmt |
| Contributions | $10,375 | ContributionsAmt |
| Investment Earnings Or Losses | $94,040 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $42,867 | GrantsOrScholarshipsAmt |
| End Year Balance | $2,302,179 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment Balance EOY | 1.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,442,320 | OtherCostOrOtherBasisAmt |
| Book Value | $3,442,320 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,219,605 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,289,267 | DepreciationAmt |
| Book Value | $78,930,338 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,054,451 | OtherCostOrOtherBasisAmt |
| Depreciation | $870,874 | DepreciationAmt |
| Book Value | $183,577 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,576,453 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,405,811 | DepreciationAmt |
| Book Value | $8,170,642 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,939,664 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,936,953 | DepreciationAmt |
| Book Value | $3,002,711 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $93,729,588 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS | $3,862,745 | F |
| MONEY MARKET FUNDS | $9,372,258 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $13,235,003 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $742,794 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $742,794 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART V, LINE 4 | DONOR RESTRICTED ASSETS ARE INTENDED FOR FUNDING NEEDS BASED ON INSTITUTIONAL SCHOLARSHIPS AND DONOR REQUESTS. |
| SCHEDULE D, PART X, LINE 2 | The University is exempt from federal income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code (the "Code"). Any unrelated business income, as defined by Section 512(a)(1) of the Code is subject to income taxes. U.S. generally accepted accounting principles require the Universitys management to evaluate tax positions taken by the University and recognize a tax liability if the University has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the University, and has concluded that as of June 30, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The University recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in other institutional expenses. There were no interest or penalties recognized in either of the years ended June 30, 2019 or 2018. The University established the LAH subsidiary as a C-Corporation to ensure the Universitys tax exempt status under 501(c)(3) is not jeopardized. The Universitys federal Return of Organization Exempt from Income Tax (Form 990) for the years ended June 30, 2019, 2018 and 2017 are subject to examination by the IRS. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E PART I LINE 3 | THE UNIVERSITY PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA NEWSPAPER NOTICES AND MEDIA. ADDITIONALLY, THE UNIVERSITY POSTS ITS POLICY IN PUBLIC AREAS AND INCLUDES THE POlICY IN LITERATURE PROMOTING THE UNIVERSITY. |
| SCHEDULE E PART I LINE 6A | EXPLANATION OF GOVERNMENT FINANCIAL AID THE UNIVERSITY RECEIVES FINANCIAL ASSISTANCE FROM THE FOLLOWING PROGRAMS: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS (FSEOG), FEDERAL PELL GRANTS, FEDERAL WORK STUDY PROGRAM, FEDERAL PERKINS LOANS, GEORGIA HOPE SCHOLARSHIP PROGRAM & THE GEORGIA LEAP GRANT PROGRAM. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| Central America and the Caribbean | 1 | Program Services | Clinic Development | $87,294 |
| East Asia and the Pacific | 2 | Program Services | Operations | $745,649 |
| Europe (Including Iceland and Greenland) | 1 | Program Services | Seminar/recruiting | $145,490 |
| North America | Program Services | Seminar/recruiting | $57,997 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Subtotal Spent | $1,036,430 | SubtotalSpentAmt |
| Total Spent | $1,036,430 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | Donation | $20,000 | WIRE | Support | accrual |
| North America | sponsorship | $10,000 | wire | support | accrual |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION DISCOUNTS | GrantTypeTxt |
| Recipient | 841 | RecipientCnt |
| Cash Grant | $5,248,970 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS AnnuallY tuition discount expenditures are projected and budgeted for the upcomiNg budget cycle. Projections are prepared by the Director of Student Administrative Services, delivered to the Director of Budget and submitted for approval to the Executive Vice President of Finance and the Board of Trustees. Various constituencies across campus are "allocated" a certain amount of funding to award to students, within the budgeted amounts. These awards are submitted to the Executive Vice President of Finance for approval and then routed to the Director of Student Administrative Services who then, through the Director of Financial Aid, oversees the packaging of these awards and integration with other financial aid awards to insure that no students with federal financial aid are over-awarded. Since these awards are tuition-based, they are posted to students' accounts each quarter once schedules are locked and total tuition amounts can be verified by the Director of Student Accounts and staff. Quarterly, the Director of Student Administrative Services compares actual expenses to budgeted amounts and alerts the budget manager of any potential overages. The budget is reviewed in each case to make sure overages will not cause fiscal issues. If it appears that they will, adjustments are recommended by the Director of Budget to the Executive Vice President of Finance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Guy Riekeman | ||||||||||||||
| Chancellor | $396,883 | $0 | $0 | $0 | $0 | $236,538 | $0 | $0 | $4,847 | $0 | $401,730 | $236,538 | $0 | $0 |
| Robert Scott | ||||||||||||||
| President | $299,778 | $0 | $25,000 | $0 | $0 | $0 | $0 | $0 | $14,172 | $0 | $338,950 | $0 | $0 | $0 |
| William Jarr | ||||||||||||||
| Executive VP of Finance | $256,600 | $0 | $14,000 | $0 | $0 | $0 | $0 | $0 | $13,535 | $0 | $284,135 | $0 | $0 | $0 |
| Timothy Gross | ||||||||||||||
| VP of Academic Affairs | $186,371 | $0 | $10,000 | $0 | $0 | $0 | $0 | $0 | $6,455 | $0 | $202,826 | $0 | $0 | $0 |
| John Downes | ||||||||||||||
| VP Global Initiatives | $162,434 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,808 | $0 | $173,242 | $0 | $0 | $0 |
| Cynthia Boyd | ||||||||||||||
| VP Enrollment & Marketing | $146,226 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,226 | $0 | $158,452 | $0 | $0 | $0 |
| Gilles Lamarche | ||||||||||||||
| VP Professional Relations | $175,988 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,554 | $0 | $188,542 | $0 | $0 | $0 |
| Gerard Clum | ||||||||||||||
| Presidential Liaison for Exter | $154,838 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,900 | $0 | $157,738 | $0 | $0 | $0 |
| Jana Holwick | ||||||||||||||
| Dean College of Undergraduate | $152,767 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $6,216 | $0 | $158,983 | $0 | $0 | $0 |
| Leslie King | ||||||||||||||
| Dean - College of Chiropractic | $150,033 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $6,255 | $0 | $156,288 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | Per the terms of his employment agreement, the Chancellor and/or President is afforded the benefits as indicated on line 1a. | ExplanationTxt |
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 | DEVELOPMENT AUTHORITY OF THE CITY OF MARIETTA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 581871019 | BondIssuerEIN |
| CUSIP | 567656EB5 | CUSIPNum |
| Bond Issued | 2017-07-13 | BondIssuedDt |
| Issue Price | $91,932,123 | IssuePriceAmt |
| Purpose | UNIVERSITY FACILITY & REFUNDING | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $0 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $91,932,123 | TotalProceedsAmt |
| In Reserve Fund | $6,129,671 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $54,463,879 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $1,796,439 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $788,333 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $28,753,800 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2018 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (true) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | 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 | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dr Brian McAulay | |||
| Former Provost/BOT member | $137,495 | Consulting Services | false |
| 100 Chiropractic | |||
| Daughter/Son-in-Law of Chancellor | $102,022 | Franchise Fee and Management | false |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,220 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $1,053 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp | |
| Securities Publicly Traded | SecuritiesPubliclyTradedGrp | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Chiropractic Equipment | 7 | $18,342 | FMV |
| Yes (X) | Gift Cards | 1 | $300 | FMV |
| Yes (X) | Office Equipment | 2 | $44,454 | FMV |
| Yes (X) | Television | 1 | $3,000 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | Life health Systems, LLC (Midtown Clinic) ceased operations as of 12/31/2018 and assets and liabilities were assumed by Life University. |
| FORM 990, PART III, LINE 4A | THE COLLEGE OF CHIROPRACTIC The Mission of the Life University College of Chiropractic, centered on the Vertebral Subluxation Complex, is to educate, mentor and graduate skilled and compassionate Doctor of Chiropractic to be primary care clinicians, physicians, teachers, and professionals, using the Universitys core life proficiencies as their foundation. Didactic Program Activities Remediation and Retesting The DCP has moved to a system of increased, early and often assessments consistent with better practices in higher education. This has been shown to improve learning and assist in identifying students who are struggling and may need intervention in the form of remediation, advising, modification of schedule, and supplemental instruction. The DCP has identified high fail rate courses within the curriculum that pose challenges for students. As a result, the DCP created remediation and retesting opportunities for students to demonstrate competency throughout the course(s). The process consists of identified courses providing early and often assessments to identify students who are struggling and need intervention in the form of remediation, advising, modification to schedule, and supplemental instruction. There have been 964 retests with 572 passing grades. Of those passing grades, 131 of the 572 students with passing grades would not have passed the course without the opportunity to retest. Academic Policies Review and Revision The DCP modified the academic standing policies which included the creation of the DCP Progression Policy and the redefining of Academic Standing. The DCP Progression Policy was created to ensure that students were supported to progress through the program at a pace sufficient to graduate within 150% of normal time of completion. The DCP created academic standing policies as a modification of the academic restriction designations to allow for the earlier intervention of students who begin struggling academically. Elements of academic standing include academic warning, probation, and dismissal; DCP increased GPA and parameters of satisfactory academic progress to allow identification of at-risk students much earlier in the process. Pre-Clinic Courses Student Learning: Initially the Doctor of Chiropractic curriculum had six pre-clinic courses in the first six quarters to help students get acclimated to clinical reasoning and application. Those six courses have been revamped to become three pre-clinic courses that are robust and relevant to the requirements for students to be successful in the clinic. The students have clinic activities when pre-clinic courses are not offered, and there are embedded activities in corresponding classroom courses. The integration of clinical activities in the classroom enhances the congruency and consistency between the classroom and clinical skill development. As an example, in the second analysis course, students are observing and documenting patient SOAP notes at the Level III clinic. This activity is beneficial for students, early in the program, to understand the importance of clinical documentation with diverse populations in a patient care setting. Peer Mentoring The DCP developed and implemented a formal peer mentor program to increase 1st year retention of all DCP students. This program utilizes the 1st quarter students engagement and connectedness with the 8th quarter students leadership and communication skills. The DCP pairs mentors from an 8th quarter course with mentees from a 1st quarter course. The 1st quarter and 8th quarter faculty member from each course work together to create the connection. The DCP brings in Student Ambassadors as volunteers to help facilitate the activity to create a 100% student experience. The DCP chooses Student Ambassadors as volunteers because these students are an honorary group of students who participate in public relations activities and are handpicked by the President to serve as student leaders. 387 1st quarter students have participated in the program along with 248 8th quarter students participating as peer mentors. Survey data reveal that more than 90% of the 1st quarter students felt more engaged and better acclimated to the program and the University at the end of their first quarter. More than 90% of the 8th quarter peer mentors reported that it helps them to improve their rapport-building and leadership skills. More than 80% of the 1st quarter students stated that they would continue mentoring as well as looking forward to becoming a mentor when they reach 8th quarter. COLLEGE OF CHIROPRACTIC CLINIC SYSTEM The mission of the Life University Clinic System is to improve the health and wellbeing of people in the communities we serve by providing chiropractic care and other health services, centered on the Vertebral Subluxation Complex. We will maintain excellence in the educational standards of our teaching clinics and encourage all constituents of our clinics to actively participate in their own health and wellness care, and to actively participate in health and wellness programs that reach out to others in our communities. Clinical operations incorporate of a variety of chiropractic services provided to the general public inclusive of complementary services provided to a range of special populations. The clinic system is composed of several types of clinical experiences. The clinical education and patient care delivery are stratified into three levels. The educational goals and objectives are clearly spelled out for each level, and assessment tools developed to ensure that appropriate competencies are measured, and outcomes utilized to improve the clinical program. Level I Experience: The Level I clinic experience includes quarters one through nine and is where basic competencies are developing in an environment where there is close faculty supervision. The majority of patients in a Level I clinic are not expected to be complex cases. Level I Clinic: The Campus Center for Health and Optimum Performance provides health care services for the Life University student community and provided over 25,000 patient visits at no charge. The Campus Center for Health and Optimum Performance 1269 Barclay Circle Marietta, GA 30060 Level II Experience: The Level II clinic experience includes quarters ten through twelve. Students continue to develop competency and critical thinking skills, and also focus on developing competency in patient management. Although competency development continues, the student now has access to a larger volume and variety of patients with a range of conditions. The outpatient facility provided for over 50,000 patient visits with 50% of the care provided at no charge. Level II Clinic: The Center for Health and Optimum Performance provides health care services to the general public in a fee-for-service environment. The Center for Health and Optimum Performance 1415 Barclay Circle Marietta, GA 30060 Level III Experiences: Level III clinic encompasses the final quarters of the clinical education program. In Level III the student experiences integration into broader health care environments. These experiences are provided through a variety of programs; these programs may include field doctors office experiences, international satellite clinics, and/or sporting events. All off campus clinical education experiences take place at sites that have agreements and/or signed contracts with the University. Life University also owns and/or operates two community outreach clinics in the metro Atlanta area that serve special needs populations. Level III Clinics: There are currently three programs operating under the Level III programs; they are Outreach, field practice, and International Clinics. Outreach: The outreach clinics provide health care services to special needs populations in the metro Atlanta area and provided over 10,000 patient visits at no charge. Due to the high volume of patient care within the Outreach clinic, it has outgrown its current facility and the college opened a new larger facility to handle the growth in order to continue to serve the public consistent with the overall mission and goals. Outreach Clinic Program i. Community Outreach Clinic 1323 Roswell Road Suite 300W Marietta, GA 30062 ii. Community Outreach Clinic - The Extension 1507 Church Street Marietta, GA 30060 |
| Clinic Program Activities | NextGen: New Electronic Health Records Platform: The Life University Clinic System made a significant change in choosing and implementing a new electronic health records (EHR) system. In the process of selecting the best software, many factors were weighed that would be most beneficial to LIFEs entire clinic system (student, outpatient, and outreach clinics). The Universitys top five deciding factors were a software that focuses on patient care with more time interacting with patients and less screen time documenting care, user-friendly software support, optimized workflow, ability to use software for student education purposes and stability of vendor company. The chosen software was NextGen, which proved to be the most advantageous to the University and clinic system. The software is a fully integrated system including Practice Management, EHR, Revenue Cycle Management, quality auditing, mobile features, fully configurable and scalable to any size and a system that will accommodate the growth of the University. The NextGen system has proved to create a seamless transition and overall continuity of each level of the clinic. The University continues to fulfill its initiative to expand its clinical experiences for students to both domestic and international locations through its Level III clinic programs. Qualified upper-quarter students have the opportunity to participate in qualified field experiences located in doctors offices in several domestic and international locations. Additional community service provided by clinic The clinical system continues to provide complimentary public screenings and/or educational programs each month. These programs are intended to provide the community with a greater understanding of chiropractic health care and to screen the community for the presence of vertebral subluxation. Positive feedback from participants provides direction for future locations and services. |
| FORM 990, PART III, LINEs 4B, 4C & 4D | COLLEGE OF GRADUATE AND UNDERGRADUATE STUDIES The Human Ecology degree launches this Fall quarter and are beginning the admissions process for the BS Psychology at Arrendale which will start Winter 2020 quarter. Life University will celebrate graduation of its second cohort awarding the Associate of Arts in PHDSC at Lee Arrendale womens prison in January 2020. Life University applied for and has been accepted by the Gardner Institute to participate in the Institutes Retention Management Program (RMP). Participation in the RMP has assisted CGUS in identifying retention challenges specific to its student population and has provided guidance in development and implementation of solutions. A committee of faculty and staff has been appointed to lead the project. CGUS will hold an on-campus retreat in late January 2020 to review data collected and determine specific objectives and goals for the 2020-2021 academic year. Several faculty will be attending the Gardner Institute's "Gateway Course Experience" conference in Chicago in March. THE JOHN N. GARDNER INSTITUTE FOR EXCELLENCE IN UNDERGRADUATE EDUCATION IS A NON-PROFIT ORGANIZATION DEDICATED TO PARTNERING WITH COLLEGES, UNIVERSITIES, PHILANTHROPIC ORGANIZATIONS, EDUCATORS, AND OTHER ENTITIES TO INCREASE INSTITUTIONAL RESPONSIBILITY FOR IMPROVING OUTCOMES ASSOCIATED WITH TEACHING, LEARNING, RETENTION, AND COMPLETION. Life Academic Master Plan (LAMP) committee continues their work on a proposal for administration. All sub-committees have submitted their research and individual program write-ups. The CGUS dean will be meeting with the entire committee early during the Fall quarter to review the research and prioritize their recommendations. The undergraduate general education core curriculum has been revised and approved. The general education core incorporates all eight core proficiencies and has added a service-learning component to support SLP. CGUS is increasing its community outreach to individual high schools and districts. An MOU is being drafted with the Cobb County School District that mirrors the current MOU with Cherokee County School District to partner on community initiatives, provide student opportunities on campus and increase interaction between LU faculty and faculty at the various high schools. College of Online Education The Board of Trustees approved a new college and associated mission for The College of Online Education (COE), effective Fall 2019. The Mission of Life Universitys College of Online Education is to provide a high-quality global online educational experience, based on a vitalistic philosophy, that maximizes each students innate potential to pursue their goals and assume roles in leadership and the workplace through the application of integrity and principles of lasting purpose. Currently the College offers a Pre-DC program, an Associates degree in Health and Wellness, Bachelor of Science in Biology, a Bachelor of Science in Psychology and a Masters degree in Positive Psychology. A Bachelors degree in Interdisciplinary Studies will be offered during the 2020 Academic year. The COE developed a 3-year plan with developmental goals and objectives and is assessing new academic programs to add to online offerings, in conjunction with LAMP recommendations. Center for Teaching and Learning Excellence Oversaw the universitys transition to the use of master course templates in Blackboard during the Summer quarter by delivering workshops, creating course shells, conducting one-on-one meetings, and providing numerous print resources. Launched the revised CETL Professional Development Grant process. The new process includes two application tracks aligned to scholarly activities and teaching/learning activities, and it requires all recipients to share with their LIFE U colleagues the information/skills they learn at the event or conference they attend. Developed a new course design process to use with faculty in the design of online and face-to-face courses. The new process is based on the Backwards Course Design/ADDIE approach and seeks to create higher-quality courses. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF TRUSTEES IS PROVIDED A COPY OF FORM 990, PRIOR TO FILING, FOR ITS REVIEW AND APPROVAL. THE FULL BOARD OF TRUSTEES IS PROVIDED A COPY AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | AS PART OF THE ORGANIZATION'S INTERNAL CONTROL PROCEDURES, DISCUSSIONS WITH ALL OFFICERS, TRUSTEES, AND KEY EMPLOYEES ARE MADE TO MONITOR AND ENFORCE COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15A & 15B | THE INDEPENDENT BOARD MEMBERS REVIEW AND APPROVE EXECUTIVE COMPENSATION MATTERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS THAT ARE REQUIRED BY LAW TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE VIA GUIDESTAR.ORG. ALL OTHER GOVERNING AND CONFLICTS OF INTEREST DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| Form 990, Part XI, Line 9 | Other Changes in Net Assets IMPAIRMENT LOSS (175,674) Midtown Clinic loss (449,992) Total (625,666) FOR THE YEAR ENDED JUNE 30, 2019, THE UNIVERSITY RECORDED AN IMPAIRMENT LOSS IN THE AMOUNT OF (175,674), WHICH REPRESENTS THE NET BOOK VALUE OF DORMITORIES AND OTHER IMPROVEMENTS THAT WERE VACATED AND TAKEN OUT OF SERVICE IN JUNE 2019 FOR CONSTRUCTION OF A NEW STUDENT HOUSING AND DINING FACILITY. OTHER CHANGES IN NET ASSETS INCLUDE Loss at the Midtown Clinic for (449,992). |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Life Health Systems | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Baltimore Pl NW | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813982026 | EIN |
| Primary Activities | Healthcare | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | N/A | PredominantIncomeTypeTxt |
| Share Of Total Income | $0 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| UBI Code V | $0 | UBICodeVAmt |
| General Or Managing Partner | Yes (true) | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Life Accelerator Holdings Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1269 Barclay Circle SE | AddressLine1Txt |
| City | Marietta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 831896074 | EIN |
| Primary Activities | Healthcare | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Life University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Share Of Total Income | -$455,782 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $0 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Life University Inc | ||
| B | $4,810,609 | Actual |
| Life University Inc | ||
| J | $175,260 | Actual |
| Life University Inc | ||
| L | $0 | Actual |
| Life University Inc | ||
| O | $251,537 | Actual |
| Life University Inc | ||
| Q | $0 | Actual |