2019-11-15T13:23:38-06:00 2019-04-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-05-01 350868095 GRACE SCHOOLS % ARTHUR J WOODRUFF GRAC 5743725100 200 SEMINARY DR WINONA LAKE IN 46590 PAUL G BLAIR CFO 5743725100 2019-09-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420193195000006 2019-11-15 P F560D4A486E1B6265A73BA7576EDA83A4C287CC2 F560D4A486E1B6265A73BA7576EDA83A4C287CC2 2018 2020-04-17 16:48:07Z WILLIAM J KATIP 200 SEMINARY DR WINONA LAKE IN 46590 50724168 false X WWW.GRACE.EDU X 1948 IN GRACE COLLEGE AND SEMINARY STRIVES TO BE AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION. 23 23 1196 300 0 17477 6558516 4299517 46492951 45768562 565098 -424633 0 0 53616565 49643446 13272243 13551821 0 0 16382973 16095707 57604 72920 1026856 22016081 22927125 51728901 52647573 1887664 -3004127 77334763 77353144 33653965 35744159 43680798 41608985 X GRACE COLLEGE IS AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION WHICH APPLIES BIBLICAL VALUES IN STRENGTHENING CHARACTER, SHARPENING COMPETENCE, AND PREPARING FOR SERVICE. GRACE THEOLOGICAL SEMINARY IS A LEARNING COMMUNITY DEDICATED TO TEACHING, TRAINING, AND TRANSFORMING THE WHOLE PERSON FOR LOCAL CHURCH AND GLOBAL MINISTRY. AT GRACE, THE STUDENTS, ADMINISTRATION, FACULTY, AND STAFF AIM TOGETHER TO MAKE CHRIST PREEMINENT IN ALL THINGS. STUDENTS LEARN THIS BY LIVING, STUDYING, WORKING, WORSHIPING AND ACHIEVING ACADEMIC SUCCESS WITH OTHER YOUNG PEOPLE WHO SHARE SIMILAR CHRISTIAN IDEALS IN A SETTING WHERE THE COMMUNITY LIFESTYLE FOSTERS DEVOTION TO SERIOUS ACADEMIC INQUIRY, WHOLESOME RECREATION AND RELAXATION, AND MATURE SPIRITUAL GROWTH. false false 37598006 13551821 36614850 INSTRUCTIONAL PROGRAMS LOCATED ON A 180 ACRE CAMPUS WITH 2 SATELLITE CAMPUSES SERVING APPROXIMATELY 2,000 UNDERGRADUATE AND GRADUATE STUDENTS IN 72 MAJORS. GRACE OFFERS A 3 YEAR DEGREE PROGRAM WITH OPPORTUNITY TO EARN A MASTERS DEGREE IN THE 4TH YEAR. EMPHASIS ON A BIBLICAL WORLD VIEW AND STUDENT OWNERSHIP OF PERSONAL FAITH THAT RIGHTLY HANDLES THE SCRIPTURES AS THE INERRANT AND VERBALLY INSPIRED WORD OF GOD. 5757213 9153712 AUXILIARY PROGRAMS OFFERING RESIDENTIAL HOUSING AND MEALS ON 180 ACRE CAMPUS. GRACE OFFERS 15 VARSITY SPORTS AND A VIBRANT INTRAMURAL AND CLUB SPORTING PROGRAM. GRACE HAS 15 PRIMARY STUDENT ORGANIZATIONS AND MANY ACADEMIC CLUBS. 43355219 true true false false false false false true false true true false false false true false false true true false true false false true false false false false true true true false false false false false false false false false false true false false false false true true true false false true 148 0 1196 true true true false false false false false false false false false false false false X 23 23 false false false false true true true true true false false true true true true true true true false false IN X ARTHUR J WOODRUFF 5743725100 200 SEMINARY DR WINONA LAKE IN 46590 DR JOHN SMITH TRUSTEE 1.0 1.0 X 0 0 0 MR BILL BURKE CHAIR 1.0 1.0 X X 0 0 0 MR BOB BISHOP TRUSTEE 1.0 0.0 X 0 0 0 MR BOB VITOUX VICE CHAIR (LEFT 10/2018) 1.0 1.0 X X 0 0 0 MR DAN RENNER VICE CHAIR (BEGAN 10/2018) 1.0 1.0 X X 0 0 0 MR GREG DOSMANN TRUSTEE 1.0 0.0 X 0 0 0 MR JAMES GRADY TRUSTEE 1.0 0.0 X 0 0 0 MR LAMARR LARK TRUSTEE 1.0 0.0 X 0 0 0 MR LOREN NEUENSCHWANDER TRUSTEE 1.0 1.0 X 0 0 0 MR MARK MILLER TRUSTEE 1.0 0.0 X 0 0 0 MR MATT ABERNETHY TRUSTEE 1.0 0.0 X 0 0 0 MR RANDY LAKE TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT SILVEUS ASSISTANT SECRETARY 1.0 0.0 X X 0 0 0 MRS JENNIFER HOLLAR TRUSTEE 1.0 1.0 X 0 0 0 MRS LETITIA WILLIAMS TRUSTEE 1.0 1.0 X 0 0 0 MRS PHYLLIS MARWAH TRUSTEE 1.0 0.0 X 0 0 0 MS JANINE ZELTWANGER SECRETARY 1.0 1.0 X X 0 0 0 REV DAN ALLAN TRUSTEE 1.0 1.0 X 0 0 0 REV GREG HOWELL TRUSTEE 1.0 0.0 X 0 0 0 REV JOHN MCINTOSH TRUSTEE 1.0 0.0 X 0 0 0 REV KIP CONE TRUSTEE 1.0 1.0 X 0 0 0 REV MIKE YODER TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL SANDOVAL TRUSTEE 1.0 0.0 X 0 0 0 MR RAY SHOOK TRUSTEE 1.0 0.0 X 0 0 0 DR WILLIAM KATIP PRESIDENT OF GRACE COLLEGE 40.0 5.0 X 244284 0 22990 MR PAUL BLAIR CHIEF FINANCIAL OFFICER 40.0 5.0 X 142119 0 32832 DR ANDREW FLAMM VP FOR ADVANCEMENT 40.0 0.0 X 137837 0 34232 MS CYNTHIA SISSON VP FOR ENROLLMENT MANAGEMENT 40.0 0.0 X 115460 0 28837 DR JOHN LILLIS PROVOST 40.0 0.0 X 146944 0 31916 DR CARRIE YOCUM VP OF ADMIN & COMPLIANCE 40.0 0.0 X 108628 0 28161 DR TIM ZIEBARTH DEAN OF ONLINE EDUCATION 40.0 0.0 X 122837 0 33792 1018109 0 212760 12 false true false WEIGAND CONSTRUCTION CO INC 7808 HONEYWELL DR FORT WAYNE IN 46825 CONSTRUCTION 2160716 SODEXO INC 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 3090613 ARAMARK SERVICES INC 24818 NETWORK PLACE CHICAGO IL 60673 MAINTENANCE 1810871 THE LEARNING HOUSE INC 427 SOUTH FOURTH STREET SUITE 300 LOUISVILLE KY 40202 ONLINE SERVICES 1772585 REMODEL HEALTH 525 S MERIDIAN - SUITE GB1 INDIANAPOLIS IN 46225 TECHNOLOGY SERVICES 478942 18 9339 4290178 289524 4299517 TUITION & FEES 611710 35301551 35301551 ROOM, BOARD, FEES 611710 10467011 10467011 45768562 20153 20153 0 0 0 0 0 635936 592341 488381 43595 -488381 -444786 -444786 0 0 0 0 0 0 0 0 0 0 49643446 45768562 -424633 0 13551821 13551821 0 0 442363 376009 57507 8847 0 12569124 9226437 2823918 518769 470326 470326 2613894 1960420 548918 104556 0 2441183 2441183 33606 4497 29109 72650 72650 0 72920 72920 0 6493515 5327367 1103914 62234 422365 270228 152137 1606454 858379 653058 95017 840312 416961 394307 29044 0 1798493 1057237 730946 10310 1788669 1401429 338246 48994 0 78874 52384 22432 4058 1068302 1046989 21313 0 2781006 2725525 55481 243422 46841 196581 FOOD 658679 564233 58567 35879 MEMBERSHIP & DUES 287569 99638 183523 4408 OTHER 2312026 1927641 352565 31820 52647573 43355219 8265498 1026856 5669 5667 5882613 2992811 2231779 2653491 795574 946233 0 0 0 0 5443481 4580902 0 0 745922 638181 82248726 31490506 50582041 50758220 11310031 12000431 90892 2548177 0 0 0 0 246761 229031 77334763 77353144 4582066 3493288 2813426 2567624 181831 195840 18826309 18020094 0 0 0 0 6737795 10982875 0 0 512538 484438 33653965 35744159 X 12937929 12760387 16093668 14861257 14649201 13987341 43680798 41608985 77334763 77353144 X -3004127 919443 12871 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 18906387 215525 1073040 1269807 18925145 17498886 545642 1112290 250431 18906387 12326760 4386666 847829 195064 17366191 11495508 849547 231896 250191 12326760 10774417 520361 400713 199984 11495507 0.02000 0.78000 0.20000 true false 173161 173161 60600768 17939986 42660782 7774882 3885667 3889215 12361520 8928402 3433118 1338395 736451 601944 50758220 0 ANNUITIES & TRUSTS PAYABLE 484438 484438 37023939 919443 12871 932314 36091625 13551821 13551821 49643446 39095752 39095752 13551821 13551821 52647573 SCHEDULE D, PART III, LINE 1A COLLECTIONS OF HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED IN AS MUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF, AND INSURANCE RECOVERIES RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE SCHOOL'S COLLECTIONS CONSIST OF THE HOME AND ORIGINAL HOUSEHOLD FURNISHINGS OF BILLY SUNDAY, A NOTED EVANGELIST IN THE EARLY 20TH CENTURY. THE ITEMS ARE SUBJECT TO A POLICY THAT PRESERVES THESE ITEMS AND THE MEMORY OF BILLY SUNDAY'S MINISTRY AND HIS EFFECT ON 20TH CENTURY CHRISTIANITY. NO COLLECTION ITEMS WERE SOLD OR REMOVED IN 2018. SCHEDULE D, PART III, LINE 4 THE ORGANIZATION HOLDS SEVERAL HISTORICAL BIBLICAL DOCUMENTS THAT ARE USED IN RESEARCH FOR THE ORGANIZATION'S SEMINARY AND OTHER INTERESTED PARTIES. THE SCHOOL HOLDS PERSONAL BELONGINGS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY, ALSO USED IN RESEARCH FOR STUDENTS AND OTHER INTERESTED PARTIES. SCHEDULE D, PART V, LINE 4 TO FUND SCHOLARSHIPS AND OTHER DESIGNATED PROGRAM RELATED EXPENSES. ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI LINE 2D CHANGE IN VALUE OF ANNUITIES & TRUSTS $12,871 LINE 4B STUDENT FINANCIAL AID $13,551,821 PART XII LINE 4B STUDENT FINANCIAL AID $13,551,821 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 NONDISCRIMINATION POLICIES ARE INCLUDED IN ALL MATERIALS AVAILABLE TO THE PUBLIC. SCHEDULE E, PART I, LINE 6A GRACE SCHOOLS PARTICIPATES IN THE FEDERAL STUDENT AID PROGRAM ADMINISTERED THROUGH THE U.S. DEPARTMENT OF EDUCATION. GRACE STUDENTS WHO QUALIFY RECEIVE PELL GRANTS AND FEDERAL STUDENT LOANS AS WELL AS AID AND LOANS FROM CAMPUS-BASED PROGRAMS SUCH AS PERKINS, SEOG AND FEDERAL WORK STUDY. QUALIFIED STUDENTS ALSO RECEIVE FUNDING FROM INDIANA'S STATE STUDENT ASSISTANCE COMMISSION. East Asia and the Pacific Program Services ONLINE PROGRAMS 181282 181282 181282 false false false false false false X X X X X X true JOHNSON GROSSNICKLE ASSOCIATES CONSULTING false 72920 72920 IN true SCHOLARSHIPS 1516 13551821 SCHEDULE I, PART I, LINE 2 STUDENT FINANCIAL AID IS MONITORED BY INSTITUTIONAL GUIDELINES AND A COMMITTEE OF EMPLOYEES WITH RESPONSIBILITY TO ENSURE THE INSTRUCTION GUIDELINES ARE PROPERLY FOLLOWED. X true true X X X X false false false false false false false false false DR WILLIAM KATIP PRESIDENT OF GRACE COLLEGE 219699 0 16478 0 8107 0 22990 0 0 0 267274 0 MR PAUL BLAIR CHIEF FINANCIAL OFFICER 134981 0 7000 0 138 0 9520 0 23312 0 174951 0 0 DR ANDREW FLAMM VP FOR ADVANCEMENT 127597 0 9000 0 1240 0 9497 0 24735 0 172069 0 0 DR JOHN LILLIS PROVOST 140182 0 6000 0 762 0 4608 0 27308 0 178860 0 0 DR TIM ZIEBARTH DEAN OF ONLINE EDUCATION 122747 0 0 0 90 0 6484 0 27308 0 156629 0 0 A TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 2015-04-27 10950000 BUILDING false false false B TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 2015-09-30 10000000 BUILDING false false false A 1654005 0 10950000 0 0 0 0 0 0 0 0 0 false false true true B 993840 0 10000000 0 0 0 0 0 0 0 0 0 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false true true false 0 false 0 false false B false true true false 0 false 0 false false A false B false X 8 289524 FAIR MARKET VALUE false true false FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES, DBA CHARIS FELLOWSHIP, AND CONTRIBUTE $25 OR MORE IN A CALENDAR YEAR BECOME CORPORATION MEMBERS FOR THAT YEAR. INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE CHARIS FELLOWSHIP AND CONTRIBUTE $1,000 OR MORE IN ANY CALENDAR YEAR BECOME CORPORATION MEMBERS FOR LIFE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES SUBMITS A BALLOT OF NOMINEES AT THE ANNUAL CORPORATION MEETING. THE CORPORATION MEMBERS PRESENT AT THE CORPORATION MEETING APPROVE THE BALLOT OF NOMINEES. ALL CORPORATION MEMBERS OF RECORD RECEIVE BALLOTS AND ELECT TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND PRESIDENT REVIEW THE 990 ALONG WITH AN INDEPENDENT CPA FIRM. THE BOARD OF TRUSTEES ARE THEN PROVIDED AN ELECTRONIC COPY FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES COMPLETE A CONFLICT OF INTEREST STATEMENT EACH YEAR. ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED, INVESTIGATED AND RESOLVED. FORM 990, PART VI, SECTION B, LINE 15A A COMPARISON OF CCCU PRESIDENTS' SALARIES IS PROVIDED TO THE PRESIDENTIAL CARE COMMITTEE OF THE BOARD OF TRUSTEES. THE PRESIDENTIAL CARE COMMITTEE SETS THE PRESIDENT'S ANNUAL SALARY. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS CHANGE IN VALUE OF ANNUITIES & TRUSTS 12,871 GRACE COMMUNITY EDUCATION 200 SEMINARY DRIVE WINONA LAKE IN 46590 460695402 EDUCATION IN 501(C)(3) 2 GRACE SCHOOL true INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(C)(3) 12A N/A false CHARITABLE REMAINDER TRUST CHAR. REM. TR IN NA false false false true false false false false false false false false false false false false false false false false