ROCKY MOUNTAIN COLLEGE: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ROCKY MOUNTAIN COLLEGE (EIN 81-0235407)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-13
- IRS object ID
- 202041959349302509
- Schema version
- 2018v3.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-13T13:17:23-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810385940 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSON ZURMUEHLEN & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 20435 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591040435 | 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 | 810235407 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCKY MOUNTAIN COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROCK | BusinessNameControlTxt |
| Phone | 4066571000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 POLY DR | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591021796 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELODIE MILROY | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 4066571000 | PhoneNum |
| Signature | 2020-07-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEFENI S FREESE CPA | PreparerPersonNm |
| PTIN | P00124115 | PTIN |
| Phone | 4062455136 | PhoneNum |
| Preparation | 2020-07-07 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.92.235.230 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-07 | IPDt |
| IP Tm | 11:38:48 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A14E9CDD889BBD782C80E2D4DA52672E91CF27C0 | 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 | MELODIE MILROY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 POLY DR | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591021796 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $46,498,945 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ROCKY.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1947 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | ROCKY MOUNTAIN COLLEGE EDUCATES FUTURE LEADERS THROUGH LIBERAL ARTS AND PROFESSIONAL PROGRAMS THAT CULTIVATE CRITICAL THINKING, CREATIVE EXPRESSION, ETHICAL DECISION MAKING, INFORMED CITIZENSHIP, AND PROFESSIONAL EXCELLENCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 857 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $261,270 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,363,064 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,728,022 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $32,511,468 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,777,547 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,965,290 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,530,376 | CYInvestmentIncomeAmt |
| PY Other Revenue | $324,990 | PYOtherRevenueAmt |
| CY Other Revenue | $327,634 | CYOtherRevenueAmt |
| PY Total Revenue | $40,164,812 | PYTotalRevenueAmt |
| CY Total Revenue | $39,363,579 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,021,672 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,877,907 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,749,135 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $15,346,875 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $26,386 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $52,500 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $797,358 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,654,892 | PYOtherExpensesAmt |
| CY Other Expenses | $11,052,060 | CYOtherExpensesAmt |
| PY Total Expenses | $40,452,085 | PYTotalExpensesAmt |
| CY Total Expenses | $42,329,342 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$287,273 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,965,763 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $69,376,924 | TotalAssetsBOYAmt |
| Total Assets EOY | $70,688,763 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,274,295 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,183,273 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $54,102,629 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $52,505,490 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ROCKY MOUNTAIN COLLEGE EDUCATES FUTURE LEADERS THROUGH LIBERAL ARTS AND PROFESSIONAL PROGRAMS THAT CULTIVATE CRITICAL THINKING, CREATIVE EXPRESSION, ETHICAL DECISION MAKING, INFORMED CITIZENSHIP, AND PROFESSIONAL EXCELLENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,557,490 | ExpenseAmt |
| Grant | $15,877,907 | GrantAmt |
| Revenue | $29,939,395 | RevenueAmt |
| Desc | INSTRUCTION - HIGHER EDUCATION PROGRAM LEADING TO A BACCALAUREATE DEGREE OR MASTERS DEGREE IN PROFESSIONAL STUDIES OR LIBERAL ARTS. ROCKY MOUNTAIN COLLEGE SERVES 700 TO 1,000 STUDENTS PER SEMESTER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,163,452 | ExpenseAmt |
| Desc | STUDENT SERVICES - DEAN OF STUDENTS ADMINISTRATION, STUDENT ACTIVITIES, PUBLICATIONS, CAREER COUNSELING, FINANCIAL AID, REGISTRAR, ADMISSIONS, STUDENT RECORDS (REGISTRAR), ETC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,632,216 | ExpenseAmt |
| Revenue | $3,838,877 | RevenueAmt |
| Desc | AUXILIARY SERVICES - STUDENT RESIDENCE HALLS, DINING, BOOKSTORE, SUMMER CAMPS, CONFERENCES, ATHLETICS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,237,212 | ExpenseAmt |
| Desc | ACADEMIC SUPPORT - ACADEMIC ADMINISTRATION, LIBRARIES, STUDENT ADVISING, ACADEMIC COMPUTING, ETC. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,237,212 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $38,590,370 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 148 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 857 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MELODIE MILROY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4066571000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 POLY DR | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591021796 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROCKWOOD BROWN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG MCDONALD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARB SKELTON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROD KASTELITZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV MARC STEWART | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE LEHMAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV GEORGE GOODRICH | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RANDY SCOTT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR BRANDON HOGAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV DEBORAH CHRISTINE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV BARBARA MINER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID DIETRICH | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK MOWELL | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DENA JOHNSON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN EISENHAUER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN FELTON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE GULLEDGE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETE TAYLOR | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM WINCHELL | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LYLE KNIGHT | |||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MIKE WALKER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHUCK TOOLEY | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ROBERT WILMOUTH | |||||||
| PRESIDENT | 40.00 | $93,572 | $0 | $8,172 | Yes (X) | ||
| TYLER WILTGEN | |||||||
| VICE PRESIDENT OF ADVANCEM | 40.00 | $98,291 | $0 | $15,075 | Yes (X) | ||
| STEPHEN GERMIC | |||||||
| PROVOST/ACADEMIC VICE PRES | 40.00 | $108,119 | $0 | $12,611 | Yes (X) | ||
| MELODIE MILROY | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $125,133 | $0 | $17,900 | Yes (X) | ||
| BRAD NASON | |||||||
| VICE PRESIDENT/DEAN FOR ST | 40.00 | $112,924 | $0 | $12,430 | Yes (X) | ||
| STEPHANIE SCHMITZ | |||||||
| DIRECTOR, EDUCATIONAL LEAD | 40.00 | $140,440 | $0 | $15,446 | Yes (X) | ||
| HEATHER HEGGEM | |||||||
| DIRECTOR, PHYSICIAN ASSIST | 40.00 | $111,368 | $0 | $5,880 | Yes (X) | ||
| ANTHONY PILTZ | |||||||
| PROFESSOR, ACCOUNTING | 40.00 | $118,910 | $0 | $11,140 | Yes (X) | ||
| DANIEL HARGROVE | |||||||
| PROFESSOR, AVIATION | 40.00 | $106,737 | $0 | $5,638 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,015,494 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $104,292 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DICK ANDERSON CONSTRUCTION INC | |||||
| PO BOX 31511 | BILLINGS | MT | 591071511 | CONSTRUCTION SERVICES | $2,102,831 |
| SODEXO INC & AFFILIATES | |||||
| 1511 POLY DRIVE | BILLINGS | MT | 59102 | FOOD SERVICES | $1,335,772 |
| INTERMOUNTAIN EQUESTRIAN CENTER | |||||
| 7256 HWY 3 | BILLINGS | MT | 59106 | EQUESTRIAN BOARDING | $299,210 |
| EDWARDS JET CENTER | |||||
| 1691 AVIATION PLACE | BILLINGS | MT | 59105 | AIR SERVICES | $194,637 |
| ULTRA GRAPHICS | |||||
| 3413 GABEL RD | BILLINGS | MT | 59102 | PRINTING SERVICES | $190,138 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $333,353 | FundraisingAmt |
| Government Grants | $2,251,173 | GovernmentGrantsAmt |
| All Other Contributions | $1,143,496 | AllOtherContributionsAmt |
| Noncash Contributions | $158,180 | NoncashContributionsAmt |
| Total Contributions | $3,728,022 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $29,912,642 | $29,912,642 |
| RESIDENCE HALLS | 721000 | $1,914,886 | $1,914,886 |
| CAFETERIA/DINING | 722514 | $1,208,410 | $1,208,410 |
| MISCELLANEOUS INCOME | 900099 | $387,720 | $387,720 |
| ATHLETICS | 900099 | $152,547 | $152,547 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $201,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $201,342 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,777,547 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $957,893 | TotalRevenueColumnAmt |
| Exclusion | $957,893 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,556 | TotalRevenueColumnAmt |
| Exclusion | $4,556 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,859 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,602 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $257 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257 | TotalRevenueColumnAmt |
| Exclusion | $257 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,540,302 | SecuritiesAmt |
| Other | $725 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,968,544 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $571,758 | SecuritiesAmt |
| Other | $725 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $572,483 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $725 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $571,758 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $106,561 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $333,353 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $109,582 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,021 | TotalRevenueColumnAmt |
| Exclusion | -$3,021 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $88,210 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $23,638 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,572 | TotalRevenueColumnAmt |
| Exclusion | $64,572 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| CAMPS | 721310 | $148,279 | $148,279 |
| HEALTH CLUB | 713940 | $105,820 | $105,820 |
| ADVERTISING | 900099 | $6,665 | $6,665 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $506 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $506 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $261,270 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,363,579 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,778,272 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $261,270 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,596,015 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,877,907 | TotalAmt |
| Program Services | $15,877,907 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,958 | TotalAmt |
| Program Services | $255,469 | ProgramServicesAmt |
| Management And General | $249,931 | ManagementAndGeneralAmt |
| Fundraising | $132,558 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,586,662 | TotalAmt |
| Program Services | $10,611,512 | ProgramServicesAmt |
| Management And General | $661,529 | ManagementAndGeneralAmt |
| Fundraising | $313,621 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $421,308 | TotalAmt |
| Program Services | $383,273 | ProgramServicesAmt |
| Management And General | $21,029 | ManagementAndGeneralAmt |
| Fundraising | $17,006 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,827,579 | TotalAmt |
| Program Services | $1,159,732 | ProgramServicesAmt |
| Management And General | $621,108 | ManagementAndGeneralAmt |
| Fundraising | $46,739 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $873,368 | TotalAmt |
| Program Services | $770,192 | ProgramServicesAmt |
| Management And General | $70,764 | ManagementAndGeneralAmt |
| Fundraising | $32,412 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,960 | TotalAmt |
| Program Services | $2,135 | ProgramServicesAmt |
| Management And General | $9,825 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,000 | TotalAmt |
| Management And General | $56,000 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,500 | TotalAmt |
| Fundraising | $52,500 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,566 | TotalAmt |
| Program Services | $238,566 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,545,610 | TotalAmt |
| Program Services | $1,211,790 | ProgramServicesAmt |
| Management And General | $308,159 | ManagementAndGeneralAmt |
| Fundraising | $25,661 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,584 | TotalAmt |
| Program Services | $162,384 | ProgramServicesAmt |
| Management And General | $5,810 | ManagementAndGeneralAmt |
| Fundraising | $17,390 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,377,171 | TotalAmt |
| Program Services | $2,298,307 | ProgramServicesAmt |
| Management And General | $24,002 | ManagementAndGeneralAmt |
| Fundraising | $54,862 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $426,645 | TotalAmt |
| Program Services | $166,479 | ProgramServicesAmt |
| Management And General | $222,400 | ManagementAndGeneralAmt |
| Fundraising | $37,766 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,297,188 | TotalAmt |
| Program Services | $1,182,906 | ProgramServicesAmt |
| Management And General | $112,642 | ManagementAndGeneralAmt |
| Fundraising | $1,640 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,476,244 | TotalAmt |
| Program Services | $1,394,883 | ProgramServicesAmt |
| Management And General | $45,058 | ManagementAndGeneralAmt |
| Fundraising | $36,303 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,199 | TotalAmt |
| Program Services | $31,817 | ProgramServicesAmt |
| Management And General | $5,622 | ManagementAndGeneralAmt |
| Fundraising | $6,760 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,254 | TotalAmt |
| Program Services | $160,095 | ProgramServicesAmt |
| Management And General | $311,159 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,998,944 | TotalAmt |
| Program Services | $1,998,944 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,189 | TotalAmt |
| Program Services | $174,619 | ProgramServicesAmt |
| Management And General | $289,570 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEMBERSHIP FEES | $258,733 | $202,884 | $51,833 | $4,016 |
| BAD DEBT EXPENSE | $105,559 | $105,559 | ||
| OTHER EXPENSES | $94,214 | $67,910 | $8,180 | $18,124 |
| INDIRECT COSTS ALLOCATI | $0 | $238,566 | -$238,566 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,329,342 | TotalAmt |
| Program Services | $38,590,370 | ProgramServicesAmt |
| Management And General | $2,941,614 | ManagementAndGeneralAmt |
| Fundraising | $797,358 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,170,515 | BOYAmt |
| EOY | $2,222,461 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,447 | BOYAmt |
| EOY | $147,792 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,049 | BOYAmt |
| EOY | $526,490 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,322 | BOYAmt |
| EOY | $635,609 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $475,943 | BOYAmt |
| EOY | $476,438 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,215,395 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,670,336 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,475,631 | BOYAmt |
| EOY | $28,545,059 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,473,513 | BOYAmt |
| EOY | $32,670,076 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,521,504 | BOYAmt |
| EOY | $5,464,838 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,376,924 | BOYAmt |
| EOY | $70,688,763 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,419,917 | BOYAmt |
| EOY | $2,808,487 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $129,384 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,040,112 | BOYAmt |
| EOY | $13,259,489 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,814,266 | BOYAmt |
| EOY | $1,985,913 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,274,295 | BOYAmt |
| EOY | $18,183,273 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,063,779 | BOYAmt |
| EOY | $13,940,961 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,865,734 | BOYAmt |
| EOY | $9,963,471 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,173,116 | BOYAmt |
| EOY | $28,601,058 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,102,629 | BOYAmt |
| EOY | $52,505,490 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,376,924 | BOYAmt |
| EOY | $70,688,763 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,965,763 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,411,706 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$43,082 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | 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
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $387,051 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,891,015 | BeginningYearBalanceAmt |
| Contributions | $134,081 | ContributionsAmt |
| Investment Earnings Or Losses | $2,793,224 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,030,275 | GrantsOrScholarshipsAmt |
| Other Expenditures | $473,080 | OtherExpendituresAmt |
| Administrative Expenses | $259,722 | AdministrativeExpensesAmt |
| End Year Balance | $32,055,243 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,722,840 | BeginningYearBalanceAmt |
| Contributions | $152,468 | ContributionsAmt |
| Investment Earnings Or Losses | $2,673,323 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $920,855 | GrantsOrScholarshipsAmt |
| Other Expenditures | $485,230 | OtherExpendituresAmt |
| Administrative Expenses | $251,531 | AdministrativeExpensesAmt |
| End Year Balance | $30,891,015 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,460,611 | BeginningYearBalanceAmt |
| Contributions | $1,952,948 | ContributionsAmt |
| Investment Earnings Or Losses | $2,644,439 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $741,770 | GrantsOrScholarshipsAmt |
| Other Expenditures | $375,225 | OtherExpendituresAmt |
| Administrative Expenses | $218,163 | AdministrativeExpensesAmt |
| End Year Balance | $29,722,840 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,149,773 | BeginningYearBalanceAmt |
| Contributions | $134,156 | ContributionsAmt |
| Investment Earnings Or Losses | $1,717,440 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $947,746 | GrantsOrScholarshipsAmt |
| Other Expenditures | $412,500 | OtherExpendituresAmt |
| Administrative Expenses | $180,512 | AdministrativeExpensesAmt |
| End Year Balance | $26,460,611 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,250,383 | BeginningYearBalanceAmt |
| Contributions | $341,503 | ContributionsAmt |
| Investment Earnings Or Losses | $1,123,365 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $925,450 | GrantsOrScholarshipsAmt |
| Other Expenditures | $368,830 | OtherExpendituresAmt |
| Administrative Expenses | $271,198 | AdministrativeExpensesAmt |
| End Year Balance | $26,149,773 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04830 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.76900 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.18270 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $288,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $110,978 | OtherCostOrOtherBasisAmt |
| Book Value | $398,978 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $436,780 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $43,411,140 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,681,148 | DepreciationAmt |
| Book Value | $23,166,772 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,809,156 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,486,895 | DepreciationAmt |
| Book Value | $2,322,261 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,772,289 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,502,293 | DepreciationAmt |
| Book Value | $2,269,996 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $189,536 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $197,516 | OtherCostOrOtherBasisAmt |
| Book Value | $387,052 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,545,059 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDS HELD IN TRUST | Desc |
| Book Value | $5,464,838 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,464,838 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS | $883,479 |
| ANNUITY LIABILITIES | $281,912 |
| FEDERAL PERKINS STUDENT LOAN PROGRAM | $820,522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,985,913 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $24,761,395 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,368,624 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $166,821 | OtherRevenueAmt |
| Revenue Not Reported | $1,535,445 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,225,950 | RevenueSubtotalAmt |
| Other Revenues Not Included | $16,137,629 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $16,137,629 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,363,579 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,358,534 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $166,821 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $166,821 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,191,713 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $16,137,629 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $16,137,629 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $42,329,342 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE COLLEGE'S COLLECTIONS OF ART ARE HELD FOR PUBLIC EXHIBITIONS AND EDUCATION. |
| PART V, LINE 4: | APPROXIMATELY TWO THIRDS OF THE VALUE OF THE ENDOWMENT FUNDS IS COMMITTED TO SUPPORT SCHOLARSHIPS. THE REMAINING ENDOWMENT FUNDS, INCLUDING THE MODEST BOARD-DESIGNATED FUNDS, SUPPORT THE GENERAL OPERATIONS OF THE COLLEGE. SOME OF THE INCOME FROM THESE LATTER ENDOWMENT IS RESTRICTED FOR THINGS SUCH AS BUILDING AND GROUNDS MAINTENANCE, LIBRARY RESOURCES, SPECIFIC ACADEMIC PROGRAMS AND ACADEMIC CHAIRS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RAFFLE PRIZES RENTAL EXPENSES SPECIAL EVENT EXPENSES |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS ENDOWMENT EXPENSES REALLOACTED TO INCOME |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RAFFLE PRIZES RENTAL EXPENSES SPECIAL EVENT EXPENSES |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS ENDOWMENT EXPENSES REALLOCATED TO INCOME |
| SCHEDULE D PART XI LINE 2D | SPECIAL EVENT EXPENSES AND RAFFLE PRIZES WERE INCLUDED WITH EXPENSES IN THE AUDITED FINANCIAL STATEMENTS. SPECIAL EVENT EXPENSES AND RAFFLE PRIZES ARE REPORTED NET OF FUNDRAISING REVENUE ON THE FORM 990. RENTAL EXPENSES WERE INCLUDED WITH EXPENSES IN THE AUDITED FINANCIAL STATEMENTS. RENTAL EXPENSES ARE REPORTED NET OF RENTAL INCOME ON THE FORM 990. |
| SCHEDULE D PART XII LINE 2D | SPECIAL EVENT EXPENSES AND RAFFLE PRIZES WERE INCLUDED WITH EXPENSES IN THE AUDITED FINANCIAL STATEMENTS. SPECIAL EVENT EXPENSES AND RAFFLE PRIZES ARE REPORTED NET OF FUNDRAISING REVENUE ON THE FORM 990. RENTAL EXPENSES WERE INCLUDED WITH EXPENSES IN THE AUDITED FINANCIAL STATEMENTS. RENTAL EXPENSES ARE REPORTED NET OF RENTAL INCOME ON THE FORM 990. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ROCKY MOUNTAIN COLLEGE CATALOG - "ROCKY MOUNTAIN COLLEGE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, SEX, RELIGION, NATIONAL ORIGIN, CITIZENSHIP, AGE, DISABILITY, OR SEXUAL ORIENTATION IN ADMISSIONS OR ITS POLICIES AND/OR PROGRAMS, EMPLOYMENT OR OTHER ACTIVITIES." |
| SCHEDULE E, PART I, LINE 6 | ROCKY MOUNTAIN COLLEGE RECEIVED MONEY FROM THE FEDERAL TITLE IV PROGRAM. OTHER MISCELLANEOUS GRANTS FROM FEDERAL AND STATE GOVERNMENTS ARE ALSO RECEIVED BY ROCKY MOUNTAIN COLLEGE FOR EDUCATION AND RESEARCH PURPOSES. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM ACTIVITIES | BUSINESS CLASS TRIP | $35,800 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM ACTIVITIES | DEBATE TEAM TRIP | $7,090 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | PROGRAM ACTIVITIES | MISSION TRIP | $32,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $75,040 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $75,040 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HANOVER RESEARCH COUNCIL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4401 WILSON BLVD 4TH FLOOR | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | RESEARCH AND ANALYTICS | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $52,500 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $52,500 | TotalRetainedByContractorsAmt |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BLACK TIE BLUE JEANS AUCTION | Event1Nm |
| Gross Receipts Event1 | $415,826 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $327,635 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $88,191 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $8,987 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $14,068 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $9,250 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $68,381 | OtherDirectExpensesEvent1Amt |
| Event2 | ALUMNI GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $15,093 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $5,718 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $9,375 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $2,240 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $2,911 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $334 | FoodAndBeverageEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $8,995 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $8,995 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $1,935 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $875 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $600 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $439,914 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $333,353 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $106,561 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $2,240 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $13,833 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $15,277 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $9,250 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $68,981 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $109,581 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$3,020 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $88,210 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $7,200 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $16,438 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $88,210 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $7,200 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $16,438 | NonCashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $23,638 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $64,572 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MT | StatesWhereGamingConductedCd |
| States Where Gaming Conducted | MS | StatesWhereGamingConductedCd |
| Licensed | 0 | LicensedInd |
| Explanation If No | ROCKY MOUNTAIN COLLEGE HOLDS VARIOUS RAFFLES THROUGHOUT THE YEAR. ROCKY MOUNTAIN COLLEGE APPLIES WITH THE STATE OF MONTANA TO CONDUCT RAFFLES, WHICH IS DONE ANNUALLY. | ExplanationIfNoTxt |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | MELODIE MILROY | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 POLLY DR | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| PELL GRANTS | 319 | $1,357,925 |
| RMC GRANTS | 908 | $14,379,346 |
| SEOG GRANTS | 190 | $127,560 |
| TEACH GRANTS | 4 | $13,076 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ROCKY MOUNTAIN COLLEGE AWARDS FINANCIAL AID WHICH COMES FROM FEDERAL AND STATE FUNDS, ENDOWMENT FUNDS, DONATIONS, ETC. THE STUDENTS ARE SELECTED BASED ON THE INDIVIDUAL FUND REQUIREMENTS AND IS POSTED TO THEIR ACCOUNT AS A REDUCTION. IF FUNDS EXCEED TUITION AND FEES, THE STUDENT IS GIVEN THE EXTRA FUNDS FOR LIVING EXPENSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE SCHMITZ | PersonNm |
| Title | DIRECTOR, EDUCATIONAL LEAD | TitleTxt |
| Base Compensation Filing Org | $140,440 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,413 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $9,033 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,886 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | DUES WERE PAID FOR MEMBERSHIPS IN SOCIAL AND CIVIC CLUBS FOR ROBERT WILMOUTH AND TYLER WILTGEN. THESE CLUB VENUES ARE USED TO NETWORK AND SOLICIT DONATIONS FOR THE COLLEGE. NONE OF THE DUES ARE TREATED AS TAXABLE COMPENSATION. |
| PART I, LINE 3 | A COMPENSATION COMMITTEE FORMED BY TRUSTEES OF THE COLLEGE DETERMINES THE SALARY OF THE PRESIDENT, WHICH IS THEN APPROVED BY THE BOARD OF TRUSTEES. THE PROCESS FOR DETERMINING COMPENSATION USES OUTSIDE SOURCES SUCH AS CUPA-HR ADMINISTRATIVE COMPENSATION SURVEY AS WELL AS INFORMATION AND REPORTING FROM THE CHRONICLE OF HIGHER EDUCATION. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| CITY OF BILLINGS MT | |||||||
| A | 816001237 | 2011-03-31 | $2,610,868 | PNC ENERGY PERFORMANCE AUDIT | 0 | 0 | 0 |
| CITY OF BILLINGS MT | |||||||
| B | 816001237 | 2004-02-18 | $10,200,000 | 2004 HIGHER ED NOTE | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|
| A | $659,045 | $2,610,868 | $52,000 | $2,610,868 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $3,820,180 | $10,200,000 | $204,000 | $5,765,700 | 0 | 0 | Yes (1) | Yes (1) | $4,230,300 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|
| A | Yes (1) | 0 | 0 | 0 | 0 | 0 |
| B | Yes (1) | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BARB SKELTON | |||
| TRUSTEE | $304,022 | INDEPENDENT CONTRACTOR - BARB SKELTON (TRUSTEE) AND HER HUSBAND OWN INTERMOUNTAIN EQUESTRIAN CENTER. ROCKY MOUNTAIN COLLEGE PAYS INTERMOUNTAIN EQUESTRIAN CENTER FOR THE BOARDING OF STUDENT HORSES FOR THE EQUESTRIAN PROGRAM. | 0 |
| MARY UNDERRINER | |||
| FORMER TRUSTEE | $26,456 | VEHICLE LEASES - MARY UNDERRINER IS MARRIED TO THE OWNER OF UNDERRINER MOTORS. ROCKY MOUNTAIN COLLEGE LEASES SEVERAL VEHICLES FROM UNDERRINER MOTORS. | 0 |
| DAVID DIETRICH | |||
| TRUSTEE | $5,240 | LEGAL FEES PAID TO DIETRICH AND ASSOCIATES, AND DAVID DIETRICH IS AN OWNER IN THE ORGANIZATION. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $100,159 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION PROPERTY | 0 | $41,583 | FAIR MARKET VALUE |
| Yes (X) | RAFFLE RINGS | 1 | $11,000 | FAIR MARKET VALUE |
| Yes (X) | RAFFLE EARINGS | 1 | $4,000 | FAIR MARKET VALUE |
| Yes (X) | PRIZES/AWARDS | 1 | $1,438 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | VARIOUS AUCTION PROPERTY DONATIONS MADE BY MULTIPLE INDIVIDUALS NOT SPECIFICALLY TRACKED BY NUMBER OF CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BARB SKELTON (TRUSTEE) AND ROCKWOOD BROWN (TRUSTEE) - BUSINESS RELATIONSHIP SAFEGUARDS HAVE BEEN IMPLEMENTED TO ENSURE COMPLIANCE WITH ORGANIZATIONAL POLICIES. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE ELECTRONICALLY. THE AUDIT COMMITTEE THEN MEETS WITH THE FINANCIAL STAFF FOR A QUESTION AND ANSWER SESSION. ONCE APPROVAL IS GIVEN THROUGH THE AUDIT COMMITTEE, THE RETURN IS FILED. THE APPROVAL IS COMMUNICATED TO THE FULL BOARD OF TRUSTEES AND EACH TRUSTEE MAY RECEIVE A COPY OF THE RETURN UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, TRUSTEES, OFFICERS AND MANAGEMENT EMPLOYEES COMPLETE A CONFLICT OF INTEREST FORM LISTING ANY CONFLICTS THEY MAY HAVE. IF TRUSTEES HAVE A CONFLICT OF INTEREST, THEY ARE NOT ALLOWED TO VOTE ON ANY ISSUES THAT ARE RELATED TO THEIR CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE PRESIDENT OF ROCKY MOUNTAIN COLLEGE IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. COMPARABLE INFORMATION FROM CUPA-HR ADMNISTRATIVE COMPENSATION SURVEY AND CHRONICLE OF HIGHER EDUCATION ARE USED TO HELP DETERMINE THE SALARY. |
| FORM 990, PART VI, SECTION C, LINE 19 | POLICIES ARE AVAILABLE ON THE ROCKY MOUNTAIN COLLEGE WEBSITE. GOVERNING DOCUMENTS AND 990'S ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN SPLIT INTEREST AGREEMENT -43,082. |
| 990 PART XII, LINE 2C-OVERSIGHT OF AUDIT | ROCKY MOUNTAIN COLLEGE HAS AN AUDIT COMMITTEE THAT MAINTAINS OVERSIGHT OF THE AUDIT. NO CHANGE TO THIS PROCESS FROM PRIOR YEAR REPORTING. |