GRACELAND UNIVERSITY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- GRACELAND UNIVERSITY (EIN 42-0707114)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2019-03-05
- IRS object ID
- 201930649349300708
- Schema version
- 2017v2.3
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-03-05T08:37:03-06:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE SUITE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420707114 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACELAND UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAC | BusinessNameControlTxt |
| Phone | 6417845131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1Txt |
| City | LAMONI | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 501401641 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID SIDDALL | PersonNm |
| Person Title | VP FOR BUSINESS AND FINANCE | PersonTitleTxt |
| Phone | 6417845131 | PhoneNum |
| Signature | 2019-02-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CARLEY UMSTEAD | PreparerPersonNm |
| PTIN | P00982177 | PTIN |
| Phone | 3192985333 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.171.131.186 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-21 | IPDt |
| IP Tm | 16:39:32 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D60D947A54053FF5DEA0CE90B489EB9643D1C695 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | F4FD3183032799C85F536FFDB832C73EA3E44CD9 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICIA DRAVES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 FOUNDERS DRIVE | AddressLine1Txt |
| City | LAMONI | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50140 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $59,872,318 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GRACELAND.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1895 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | THE PRIMARY MISSION OF GRACELAND UNIVERSITY IS TO BE A LEARNING COMMUNITY, WHERE STUDENTS DEVELOP THEIR POTENTIAL FOR MEANINGFUL AND PRODUCTIVE LIVES THROUGH INTELLECTUAL, PHYSICAL, SOCIAL, AND SPIRITUAL GROWTH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 1256 | TotalEmployeeCnt |
| Total Volunteers | 1129 | TotalVolunteersCnt |
| Total Gross UBI | $6,914 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,576,549 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,804,289 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $46,029,065 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $46,141,027 | CYProgramServiceRevenueAmt |
| PY Investment Income | $558,825 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,752,102 | CYInvestmentIncomeAmt |
| PY Other Revenue | $90,841 | PYOtherRevenueAmt |
| CY Other Revenue | $85,972 | CYOtherRevenueAmt |
| PY Total Revenue | $56,255,280 | PYTotalRevenueAmt |
| CY Total Revenue | $59,783,390 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,594,952 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,089,006 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $21,558,227 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,819,527 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $17,900 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $6,455 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,728,527 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,529,857 | PYOtherExpensesAmt |
| CY Other Expenses | $18,398,031 | CYOtherExpensesAmt |
| PY Total Expenses | $55,700,936 | PYTotalExpensesAmt |
| CY Total Expenses | $55,313,019 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $554,344 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,470,371 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $114,464,496 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,752,734 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $51,076,879 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $48,241,158 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $63,387,617 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $69,511,576 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | GRACELAND UNIVERSITY IS FIRMLY ROOTED IN THE LIBERAL ARTS TRADITION, ENHANCED BY PRACTICAL EXPERIENCES THAT PREPARE STUDENTS FOR SUCCESSFUL CAREERS. AS AN INSTITUTION DEDICATED TO THE WORTH OF ALL PERSONS, AS A PART OF ITS MISSION, GRACELAND UNIVERSITY ENDEAVORS TO FOSTER CHRISTIAN VALUES IN HARMONY WITH THE COMMUNITY OF CHRIST, ITS SPONSORING CHURCH. TO ACHIEVE ITS MISSION, GRACELAND UNIVERSITY RELIES UPON AN INSIGHTFUL AND INSPIRED ADMINISTRATION, A COMPETENT AND DEDICATED FACULTY, A COMPASSIONATE AND CARING STAFF AND INQUIRING STUDENTS COMMITTED TO PARTICIPATE IN THE PROCESS OF LIFE-LONG LEARNING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,817,877 | ExpenseAmt |
| Revenue | $39,190,118 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAMS, GENERAL/OTHER: GRACELAND PRODUCES A LIBERAL ARTS EDUCATION OFFERED TO STUDENTS IN TRADITIONAL ON-CAMPUS PROGRAMS, SATELLITE (COMMUNITY COLLEGE) SITES, AND VIA DISTANCE LEARNING FORMATS. 29 UNDERGRADUATE MAJORS, 9 MASTERS PROGRAMS AND 1 DOCTORATE PROGRAM ARE OFFERED IN EDUCATION, NURSING AND RELIGION. GRACELAND UNIVERSITY IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. ACADEMIC SUPPORT INCLUDES ACCREDITATION AND ASSESSMENT ACTIVITIES, LIBRARIES, AND INSTRUCTIONAL TECHNOLOGY SUPPORT. (1,662 FTE STUDENTS) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,794,667 | ExpenseAmt |
| Revenue | $6,999,197 | RevenueAmt |
| Desc | STUDENT SERVICES PROGRAMS, GENERAL/OTHER: STUDENT SERVICES ENCOMPASSES CULTURAL AND SOCIAL ACTIVITIES FOR STUDENTS, STUDENT GOVERNMENT, AND INTERCOLLEGIATE ATHLETICS. IT ALSO INCLUDES THOSE OFFICES PROVIDING STUDENT SERVICES SUPPORT, INCLUDING ADMISSIONS, REGISTRAR AND OTHERS. AUXILIARY SERVICES INCLUDES THE UNIVERSITY BOOKSTORE, FOOD SERVICE, RESIDENCE HALL, SNACK SHOP AND VENDING MACHINES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $16,089,006 | ExpenseAmt |
| Grant | $16,089,006 | GrantAmt |
| Desc | STUDENT FINANCIAL AID PROGRAMS: SCHOLARSHIPS, GRANTS AND OTHER STUDENT FINANCIAL ASSISTANCE WERE RECEIVED BY 99% OF OUR RESIDENTIAL STUDENTS AND BY 89% AND 74% OF OUR ONLINE UNDERGRADUATE AND GRADUATE STUDENTS, RESPECTIVELY. FUNDING IS PROVIDED THROUGH INSTITUTIONAL SOURCES, GOVERNMENT GRANT PROGRAMS ADMINISTERED BY THE UNIVERSITY, OR GOVERNMENT-SPONSORED LOAN PROGRAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $644,110 | ExpenseAmt |
| Desc | TRIO GRANT PROGRAMS WHICH ARE ALL FUNDED BY GOVERNMENT GRANTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $644,110 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $48,345,660 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2811 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1256 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID SIDDALL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6417845138 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1Txt |
| City | LAMONI | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50140 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| HARRY ASHENHURST | ||||||||
| TRUSTEE/CHAIR | 30.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BOB ACKERLEY | ||||||||
| TRUSTEE/VICE CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 5.00 | |
| MICHELLE WAITE | ||||||||
| TRUSTEE/SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | 2.00 | |
| DAVID BROWN | ||||||||
| TRUSTEE/TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SUE BEVINGTON | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| STASSI CRAMM | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $21,351 | $38,225 | 60.00 | ||
| HEATHER DONOFRIO | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | 18.00 | ||
| NANCY TANNER EDWARDS | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | 8.00 | ||
| RONALD GILLILAN | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| LAURIE HEINTZ | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KAREN JEWELL | ||||||||
| TRUSTEE | 12.00 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| SUSAN JOHNSON | ||||||||
| TRUSTEE - PART-YEAR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| IVAN JOSEPH | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL LEWIS | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DALE LICK | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| KAY MUSSELL | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN SHEEHY | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | 0.50 | ||
| DENNIS SHIELDS | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SAM SMALLDON | ||||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | 4.00 | ||
| RACHEL TOVEY | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MIKE WILEY | ||||||||
| TRUSTEE | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL K ZABEL | ||||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | 3.00 | ||
| JOHN SELLARS | ||||||||
| PRESIDENT - PART-YEAR | 50.00 | Yes (X) | $436,971 | $0 | $22,149 | |||
| PAT DRAVES | ||||||||
| PRESIDENT - PART-YEAR | 60.00 | Yes (X) | $145,845 | $0 | $42,094 | 3.00 | ||
| KATHLEEN CLAUSON-BASH | ||||||||
| VP INSTITUTIONAL EFFECTIVE | 45.00 | Yes (X) | $96,199 | $0 | $15,319 | |||
| SCOTT BRIELL | ||||||||
| VP ENROLLMENT | 60.00 | Yes (X) | $146,202 | $0 | $24,389 | |||
| R PAUL DAVIS | ||||||||
| VP BUSINESS SERVICES | 50.00 | Yes (X) | $117,247 | $0 | $15,054 | 2.00 | ||
| KELLY EVERETT | ||||||||
| VP INSTITUTIONAL ADVANCEME | 50.00 | Yes (X) | $112,808 | $0 | $17,229 | 8.00 | ||
| CLAUDIA HORTON | ||||||||
| VP INDEPENDENCE CAMPUS | 45.00 | Yes (X) | $113,213 | $0 | $8,299 | |||
| DAVE SCHAAL | ||||||||
| VP STUDENT LIFE | 60.00 | Yes (X) | $96,679 | $0 | $4,351 | |||
| BRIAN WHITE | ||||||||
| VP ACADEMIC AFFAIRS | 50.00 | Yes (X) | $124,390 | $0 | $16,694 | |||
| TAMMY EVERETT | ||||||||
| VPAA | 40.00 | $104,709 | $0 | $4,711 | Yes (X) | |||
| JAN RICE | ||||||||
| PROFESSOR/ASSOC DEAN | 40.00 | $112,465 | $0 | $5,061 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,606,728 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $21,351 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $213,575 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | 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 |
|---|---|---|---|---|---|
| SODEXO FOOD SERVICES INC | |||||
| 1 UNIVERSITY PLACE | LAMONI | IA | 50140 | FOOD SERVICE | $2,585,231 |
| EAB | |||||
| PO BOX 603519 | CHARLOTTE | NC | 282603519 | MARKETING | $533,159 |
| CATALYST COMMUNICATIONS | |||||
| 8358 MAIN STREET | ELLICOTT CITY | MD | 21043 | MARKETING | $335,899 |
| JENZABAR | |||||
| PO BOX 55018 | BOSTON | MA | 022055018 | SOFTWARE MAINTENANCE | $159,440 |
| NORRIS ASPHALT PAVING | |||||
| PO BOX 695 | OTTUMWA | IA | 52501 | PAVING/RESURFACING | $123,855 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $42,206 | FundraisingAmt |
| Related Organizations | $4,032,783 | RelatedOrganizationsAmt |
| Government Grants | $1,482,100 | GovernmentGrantsAmt |
| All Other Contributions | $6,247,200 | AllOtherContributionsAmt |
| Noncash Contributions | $2,382,457 | NoncashContributionsAmt |
| Total Contributions | $11,804,289 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $39,190,118 | $39,190,118 |
| AUXILIARY ENTERPRISES | 611600 | $6,457,622 | $6,457,622 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $493,287 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $493,287 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $46,141,027 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $742,743 | TotalRevenueColumnAmt |
| Exclusion | $742,743 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,321 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,321 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,935 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,935 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,935 | TotalRevenueColumnAmt |
| Exclusion | $29,935 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,009,359 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,009,359 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,009,359 | TotalRevenueColumnAmt |
| Exclusion | $1,009,359 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $42,387 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $42,206 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $41,552 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $835 | TotalRevenueColumnAmt |
| Exclusion | $835 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $101,257 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $47,376 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,881 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,288 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $5,593 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,783,390 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,189,315 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $6,914 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,782,872 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,089,006 | TotalAmt |
| Program Services | $16,089,006 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,091 | TotalAmt |
| Management And General | $929,874 | ManagementAndGeneralAmt |
| Fundraising | $404,217 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,864 | TotalAmt |
| Program Services | $140,131 | ProgramServicesAmt |
| Management And General | $97,733 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,543,692 | TotalAmt |
| Program Services | $12,950,609 | ProgramServicesAmt |
| Management And General | $1,132,233 | ManagementAndGeneralAmt |
| Fundraising | $460,850 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,391,033 | TotalAmt |
| Program Services | $800,650 | ProgramServicesAmt |
| Management And General | $529,590 | ManagementAndGeneralAmt |
| Fundraising | $60,793 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,351,486 | TotalAmt |
| Program Services | $1,904,500 | ProgramServicesAmt |
| Management And General | $302,895 | ManagementAndGeneralAmt |
| Fundraising | $144,091 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $961,361 | TotalAmt |
| Program Services | $769,273 | ProgramServicesAmt |
| Management And General | $133,678 | ManagementAndGeneralAmt |
| Fundraising | $58,410 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,562 | TotalAmt |
| Program Services | $21,846 | ProgramServicesAmt |
| Management And General | $34,716 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,493 | TotalAmt |
| Program Services | $2,462 | ProgramServicesAmt |
| Management And General | $52,031 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,000 | TotalAmt |
| Management And General | $82,000 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,455 | TotalAmt |
| Fundraising | $6,455 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,143 | TotalAmt |
| Management And General | $210,143 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,836,976 | TotalAmt |
| Program Services | $4,621,164 | ProgramServicesAmt |
| Management And General | $186,243 | ManagementAndGeneralAmt |
| Fundraising | $29,569 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,161,194 | TotalAmt |
| Program Services | $512,012 | ProgramServicesAmt |
| Management And General | $616,217 | ManagementAndGeneralAmt |
| Fundraising | $32,965 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,781,622 | TotalAmt |
| Program Services | $2,329,145 | ProgramServicesAmt |
| Management And General | $297,931 | ManagementAndGeneralAmt |
| Fundraising | $154,546 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,638 | TotalAmt |
| Program Services | $729,765 | ProgramServicesAmt |
| Management And General | $113,772 | ManagementAndGeneralAmt |
| Fundraising | $39,101 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,148,952 | TotalAmt |
| Program Services | $1,143,606 | ProgramServicesAmt |
| Management And General | $6,267 | ManagementAndGeneralAmt |
| Fundraising | -$921 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $729,879 | TotalAmt |
| Program Services | $475,050 | ProgramServicesAmt |
| Management And General | $77,987 | ManagementAndGeneralAmt |
| Fundraising | $176,842 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,298 | TotalAmt |
| Program Services | $121,749 | ProgramServicesAmt |
| Management And General | $59,605 | ManagementAndGeneralAmt |
| Fundraising | $46,944 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,072,139 | TotalAmt |
| Program Services | $969,245 | ProgramServicesAmt |
| Management And General | $76,576 | ManagementAndGeneralAmt |
| Fundraising | $26,318 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,696,329 | TotalAmt |
| Program Services | $2,437,560 | ProgramServicesAmt |
| Management And General | $192,582 | ManagementAndGeneralAmt |
| Fundraising | $66,187 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,742 | TotalAmt |
| Program Services | $725,288 | ProgramServicesAmt |
| Management And General | $82,649 | ManagementAndGeneralAmt |
| Fundraising | $9,805 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ACCR, MISC, MERCH FEES | $588,655 | $568,012 | $10,579 | $10,064 |
| COST OF GOODS SOLD | $568,137 | $559,091 | $8,488 | $558 |
| COLLECTION EXPENSE | $411,666 | $411,666 | ||
| AMORTIZATION | $70,606 | $63,830 | $5,043 | $1,733 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,313,019 | TotalAmt |
| Program Services | $48,345,660 | ProgramServicesAmt |
| Management And General | $5,238,832 | ManagementAndGeneralAmt |
| Fundraising | $1,728,527 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,450 | BOYAmt |
| EOY | $8,469 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,879,355 | BOYAmt |
| EOY | $8,206,927 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,808 | BOYAmt |
| EOY | $660,149 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,433,693 | BOYAmt |
| EOY | $2,128,339 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,366 | BOYAmt |
| EOY | $339,642 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,316 | BOYAmt |
| EOY | $731,262 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $110,772,102 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $64,073,557 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,725,065 | BOYAmt |
| EOY | $46,698,545 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,859,642 | BOYAmt |
| EOY | $10,659,330 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,496,953 | BOYAmt |
| EOY | $43,495,851 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,947,678 | BOYAmt |
| EOY | $2,559,697 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,540,170 | BOYAmt |
| EOY | $2,264,523 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,464,496 | BOYAmt |
| EOY | $117,752,734 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,359,144 | BOYAmt |
| EOY | $3,362,633 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,044,562 | BOYAmt |
| EOY | $3,245,254 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,658,000 | BOYAmt |
| EOY | $18,658,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $480,427 | BOYAmt |
| EOY | $502,315 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,277,754 | BOYAmt |
| EOY | $9,587,517 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,131,102 | BOYAmt |
| EOY | $3,107,575 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,125,890 | BOYAmt |
| EOY | $9,777,864 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,076,879 | BOYAmt |
| EOY | $48,241,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,583,959 | BOYAmt |
| EOY | $25,590,553 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,916,305 | BOYAmt |
| EOY | $7,910,089 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,887,353 | BOYAmt |
| EOY | $36,010,934 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,387,617 | BOYAmt |
| EOY | $69,511,576 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,464,496 | BOYAmt |
| EOY | $117,752,734 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,470,371 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,241,155 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $412,433 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,472,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,698,106 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,363,540 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,576,549 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,804,289 | CurrentTaxYearAmt |
| Total | $42,915,446 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,472,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,698,106 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,363,540 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,576,549 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,804,289 | CurrentTaxYearAmt |
| Total | $42,915,446 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $14,971,827 | SubstantialContributorsTotAmt |
| Public Support Total170 | $27,943,619 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $252,895 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $995,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $892,455 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $729,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $774,000 | CurrentTaxYearAmt |
| Total | $3,643,875 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $46,559,321 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $227,857,125 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.60020 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65690 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $51,360,710 | BeginningYearBalanceAmt |
| Contributions | $3,467,829 | ContributionsAmt |
| Investment Earnings Or Losses | $4,824,069 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,081,154 | OtherExpendituresAmt |
| End Year Balance | $53,571,454 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,722,650 | BeginningYearBalanceAmt |
| Contributions | $719,261 | ContributionsAmt |
| Investment Earnings Or Losses | $9,522,548 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,603,749 | OtherExpendituresAmt |
| End Year Balance | $51,360,710 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,309,637 | BeginningYearBalanceAmt |
| Contributions | $3,122,220 | ContributionsAmt |
| Investment Earnings Or Losses | $2,395,403 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,104,610 | OtherExpendituresAmt |
| End Year Balance | $47,722,650 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,773,344 | BeginningYearBalanceAmt |
| Contributions | $943,629 | ContributionsAmt |
| Investment Earnings Or Losses | $2,358,146 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,765,482 | OtherExpendituresAmt |
| End Year Balance | $46,309,637 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,317,938 | BeginningYearBalanceAmt |
| Contributions | $646,282 | ContributionsAmt |
| Investment Earnings Or Losses | $3,493,597 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,684,473 | OtherExpendituresAmt |
| End Year Balance | $44,773,344 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.27000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.67000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.06000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $566,720 | OtherCostOrOtherBasisAmt |
| Book Value | $566,720 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $87,383,307 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,235,843 | DepreciationAmt |
| Book Value | $45,147,464 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,637,453 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,837,714 | DepreciationAmt |
| Book Value | $799,739 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $184,622 | OtherCostOrOtherBasisAmt |
| Book Value | $184,622 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $46,698,545 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN RELATED ENTITY - THE CENTER | $12,002,880 | C |
| POOLED INVESTMENTS | $31,127,506 | F |
| OTHER | $365,465 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $43,495,851 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITIES PAYABLE | $1,121,283 |
| ACCRUED RETIREMENT LIABILITY | $8,656,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,777,864 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $106,940,630 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,241,155 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $66,225,235 | OtherRevenueAmt |
| Revenue Not Reported | $67,466,390 | RevenueNotReportedAmt |
| Revenue Subtotal | $39,474,240 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $210,143 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $20,099,007 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $20,309,150 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $59,783,390 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $103,230,769 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $64,216,898 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $64,216,898 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,013,871 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $210,143 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $16,089,006 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $16,299,149 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,313,020 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | STUDENT DEPOSIT ACCOUNTS ARE HELD BY THE UNIVERSITY FOR VARIOUS STUDENT GROUPS ON CAMPUS AND ARE REPORTED AS LIABILITIES ON THE ORGANIZATION'S BALANCE SHEET. |
| PART V, LINE 4: | UNIVERSITY ENDOWMENT FUNDS ARE POOLED WITH AND HELD BY THE SPONSORING CHURCH, COMMUNITY OF CHRIST. ENDOWMENT DISTRIBUTIONS ARE USED FOR SCHOLARSHIP AND PROGRAM EXPENSES. |
| PART X, LINE 2: | THE UNIVERSITY AND THE CENTER ARE RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY AND CENTER MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY AND CENTER FILE A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBIT) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBIT. AS OF MAY 31, 2018 AND 2017, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY AND CENTER ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS ENDED MAY 31, 2014 AND PRIOR. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE OF RELATED ENTITY - THE CENTER 66,225,235. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE 16,089,006. DISTRIBUTION FROM RELATED ENTITY - THE CENTER 4,010,001. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF RELATED ENTITY - THE CENTER 64,216,898. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE 16,089,006. |
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 | Yes (1) | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE NONDISCRIMINATION POLICY IS PUBLISHED ON THE UNIVERSITY'S WEBSITE AND IN THE APPLICATION FOR ENROLLMENT FORMS. SEE PART II FOR POLICY. |
| SCHEDULE E, PART I, LINE 6 | 6A) IN 2017-2018 THE UNIVERSITY RECEIVED GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION (STUDENT SCHOLARSHIPS AND FINANCIAL AID GRANTS) AND THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICES (VOLUNTEER GRANTS). THE UNIVERSITY ALSO RECEIVED FUNDS FROM THE DEPARTMENT OF EDUCATION FOR TRIO PROGRAM FUNDING. 6B) BASED ON THE DEPARTMENT OF EDUCATION RULING IN 1999, FEDERAL LOANS WERE NOT AWARDED TO STUDENTS IN OUR DISTANCE LEARNING (OUTREACH) PROGRAM BETWEEN 1999 AND DECEMBER 2003. THE PROGRAM WAS MODIFIED AND ONCE AGAIN APPROVED FOR TITLE IV ELIGIBILITY DURING THE 03-04 FISCAL YEAR. |
| SCHEDULE E, LINE 3 | IT IS THE POLICY OF GRACELAND UNIVERSITY TO EXTEND EQUAL OPPORTUNITIES TO ALL APPLICANTS FOR EMPLOYMENT, TO ALL EMPLOYEES SEEKING ADVANCEMENT, AND TO ALL STUDENTS APPLYING FOR ENROLLMENT WHO MEET BASIC CRITERIA ESTABLISHED. IT IS FURTHER THE POLICY OF GRACELAND UNIVERSITY NOT TO DISCRIMINATE AGAINST ANY EMPLOYEE, PROSPECTIVE EMPLOYEE, STUDENT, OR PROSPECTIVE STUDENT ON THE BASIS OF RACE, COLOR, RELIGION, AGE, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION, OR DISABILITY. GRACELAND UNIVERSITY IS COMMITTED TO THE ELIMINATION OF THOSE CONDITIONS AND ATTITUDES FROM WHICH DISCRIMINATION IS SPAWNED AND DESIRES TO GIVE LEADERSHIP IN SOLVING THOSE PROBLEMS THAT IMPEDE THE BROAD APPLICATION OF JUSTICE AND EQUITY IN ALL HUMAN RELATIONSHIPS. A UNIVERSITY WITH A CHRISTIAN COMMISSION HAS A MANDATE TO SEARCH FOR AND APPLY THESE PRINCIPLES OF FAIRNESS IN ALL ASPECTS OF ITS OPERATION OVER AND ABOVE ITS LEGAL OBLIGATION TO COMPLY WITH THE TENANTS OF EQUAL OPPORTUNITY REQUIREMENTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| NORTH AMERICA | 0 | 0 | INVESTMENTS | $3,065,000 |
| RUSSIA AND NEIGHBORING STATES | 0 | 1 | RECRUITING | $15,000 |
| NORTH AMERICA | 0 | 0 | FUNDRAISING | $11,366 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $3,091,366 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $3,091,366 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $60,460 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $28,551 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $31,909 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $11,927 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $27,358 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $1,064 | OtherDirectExpensesEvent1Amt |
| Event2 | AUCTION | Event2Nm |
| Gross Receipts Event2 | $24,133 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $13,655 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $10,478 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $1,203 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $84,593 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $42,206 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $42,387 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $11,927 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $27,358 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,267 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $41,552 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $835 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (9 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| ACADEMIC SCHOLARSHIPS | 1012 | $6,947,392 |
| SCHOLARSHIPS - ADDITIONAL | 583 | $618,960 |
| SEOG | 294 | $261,119 |
| SSS SUPPLEMENTAL GRANTS | 4 | $4,000 |
| GRANTS IN AID | 1186 | $8,252,831 |
| LEADERSHIP GRANTS | 27 | $25,000 |
| PRIVATE TUITION EXCHANGE | 2 | $27,500 |
| COC APPOINTEE GRANT | 1 | $1,500 |
| CCLP | 12 | -$49,296 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS/GRANTS ARE PROVIDED TO STUDENTS THROUGH FINANCIAL AID, BASED ON FINANCIAL NEED AND FEDERAL OR STATE MANDATED REGULATIONS. DONOR RESTRICTED SCHOLARSHIPS ARE ALSO MONITORED AND DISTRIBUTED THROUGH FINANCIAL AID PROCESSES TO COVER EDUCATIONAL EXPENSES ESTIMATED OR CHARGED BY THE UNIVERSITY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN SELLARS | ||||||||||||||
| PRESIDENT - PART-YEAR | $98,713 | $0 | $0 | $0 | $338,258 | $0 | $0 | $0 | $22,149 | $0 | $459,120 | $0 | $143,475 | $0 |
| PAT DRAVES | ||||||||||||||
| PRESIDENT - PART-YEAR | $145,694 | $0 | $0 | $0 | $151 | $0 | $0 | $0 | $42,094 | $0 | $187,939 | $0 | $0 | $0 |
| SCOTT BRIELL | ||||||||||||||
| VP ENROLLMENT | $146,202 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $24,389 | $0 | $170,591 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE PRESIDENT'S SPOUSE ACCOMPANIES HER TO CERTAIN EVENTS WHEN DEEMED NECESSARY FOR THE GOOD OF THE UNIVERSITY. THERE WAS NO SPOUSAL TRAVEL INCLUDED IN THE PRESIDENT'S COMPENSATION DURING THE YEAR. THE PRESIDENT HAS AUTHORITY OVER HER OFFICE BUDGET, BUT NO FUNDS ARE AVAILABLE TO HER FOR PERSONAL USE. THE PRESIDENT IS PROVIDED A RESIDENCE WHICH IS USED FOR UNIVERSITY FUNCTIONS. AMOUNTS INCLUDED AS NONTAXABLE BENEFITS ON SCHEDULE J, PART II, COLUMN (D) FOR FAIR MARKET VALUE RENTAL, HOUSEKEEPING SERVICES, UTILITIES, MAINTENANCE AND OTHER HOUSING EXPENSES ARE $12,030 FOR PRESIDENT SELLARS AND $24,061 FOR PRESIDENT DRAVES. |
| PART I, LINES 4A-B | (4A)TAMMY EVERETT JONES RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $76,545 UPON DISCONTINUING EMPLOYMENT WITH THE UNIVERSITY. (4B) THE UNIVERSITY MAINTAINED A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. THE PLAN PROVIDED FOR THE UNIVERSITY TO MAKE CONTRIBUTIONS FOR ELIGIBLE EMPLOYEES. THERE WERE NO CONTRIBUTIONS MADE TO THE PLAN DURING THE YEAR. DISTRIBUTIONS DURING THE YEAR TOTALED $332,905 FOR JOHN SELLARS. |
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 LAMONI | |||||||
| A | 426004859 | 2013-12-30 | $9,500,000 | REFUND PRIOR ISSUES 2/20/03 & 9/25/08 ORGINALLY CONSTRUCTION AND RENOVATIONS | 0 | 0 | 0 |
| DECATUR COUNTY IOWA | |||||||
| B | 426004880 | 2013-12-30 | $9,158,000 | REFUND PRIOR ISSUES 2/20/03 & 9/25/08 ORGINALLY CONSTRUCTION AND RENOVATIONS | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|
| A | $9,500,000 | $189,840 | $9,310,160 | 2005 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $9,158,000 | $183,160 | $8,974,840 | 2009 | Yes (1) | 0 | 0 | Yes (1) |
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 | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV ARBITRAGE | FormAndLineReferenceDesc |
| Explanation | SIX MONTH EXCEPTION FOR ARBITRAGE REBATE APPLIES TO THE ISSUES REFUNDED HEREIN | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $14,750 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | STUDENT FINANCIAL AID | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JENNIFER ABRAHAM WHITE | |||
| SPOUSE OF OFFICER, BRIAN WHITE | $34,133 | MS. WHITE IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $34,133 DURING THE YEAR. | 0 |
| NICOLE BRIELL | |||
| SPOUSE OF OFFICER, SCOTT BRIELL | $53,095 | MS. BRIELL IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION IN THE AMOUNT OF $53,095 DURING THE YEAR. | 0 |
| LEE BASH | |||
| SPOUSE OF OFFICER, KATHLEEN BASH | $80,581 | MR. BASH IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $80,581 DURING THE YEAR. | 0 |
| JEANNE DAVIS | |||
| SPOUSE OF OFFICER, R. PAUL DAVIS | $44,938 | MS. DAVIS IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $44,638 AS WELL AS $300 FOR PICTURE FRAMING DURING THE YEAR. | 0 |
| (no name) | |||
| 0 | |||
| JEFFREY DRAVES | |||
| SPOUSE OF OFFICER, PATRICIA DRAVES | $25,417 | MR. DRAVES IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $25,417 DURING THE YEAR. | 0 |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $1,143 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,356,757 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | TICKETS | 1 | $10,620 | COST |
| Yes (X) | TRAVEL EXPENSES | 9 | $10,388 | COST |
| Yes (X) | SUPPLIES | 2 | $2,411 | COST |
| Yes (X) | AUCTION ITEMS | 8 | $1,138 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | REPORTING NUMBER OF CONTRIBUTIONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ARTICLES OF INCORPORATION WERE AMENDED AND RESTATED ON APRIL 28, 2018 AS FOLLOWS: ARTICLE II WAS MODIFIED TO STATE THAT THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO MAINTAIN AND CONDUCT AN ACCREDITED, NONSECTARIAN INSTITUTION OF HIGHER EDUCATION WHICH ALIGNS WITH THE ENDURING PRINCIPLES OF ITS FOUNDING AND SPONSORING CHURCH, COMMUNITY OF CHRIST, AND TO DO ANY AND ALL LAWFUL CORPORATE ACTS PERFORMED BY DULY ORGANIZED AND LAWFUL ENTITIES, WITHOUT LIMITATION. ARTICLE V WAS MODIFIED TO STATE THAT THE CORPORATION'S MEMBERS CONSIST OF THOSE PERSONS COMPRISING THE FIRST PRESIDENCY OF COMMUNITY OF CHRIST (THE "CHURCH"), THE PRESIDING BISHOPRIC OF THE CHURCH, AND THE PRESIDENT OF THE COUNCIL OF TWELVE APOSTLES OF THE CHURCH, SUCH PERSONS BEING A SINGLE CLASS OF MEMBERS THAT IS COLLECTIVELY REFERRED TO HEREIN AS THE "CORPORATE BODY" OF THE CHURCH. ARTICLE VI WAS MODIFIED TO STATE THAT THE BOARD OF TRUSTEES SHALL CONSIST OF AT LEAST FIFTEEN BUT NOT MORE THAN TWENTY-ONE TRUSTEES. UP TO SEVEN TRUSTEES SHALL BE ELECTED BY THE CORPORATE BODY, UP TO SEVEN TRUSTEES NOMINATED BY THE CORPORATE BODY SHALL BE ELECTED BY DULY SERVING CHURCH DELEGATES AT THE WORLD CONFERENCE OF THE CHURCH AT EACH TRIENNIAL WORLD CONFERENCE, AND UP TO SEVEN TRUSTEES MAY BE ELECTED BY MAJORITY VOTE OF THE FULL BOARD OF TRUSTEES. TRUSTEES SHALL SERVE A TERM OF THREE YEARS. ANY TRUSTEE MAY SERVE THREE TERMS, ALTHOUGH EACH TERM SHALL BE EVALUATED INDEPENDENTLY WITH NO RIGHT OF AUTOMATIC RE-ELECTION, RENEWAL OR RE-APPOINTMENT; PROVIDED THAT AFTER NINE TOTAL YEARS ON THE BOARD, THE TRUSTEE MAY NOT SEEK RE-ELECTION OR BE RE-APPOINTED TO ANOTHER TERM ON THE BOARD UNTIL SIX YEARS IN THE INTERIM HAVE PASSED, AT WHICH TIME THAT PERSON IS ELIGIBLE FOR APPOINTMENT OR ELECTION TO AN ADDITIONAL TERM OF OFFICE. NO TRUSTEE MAY SERVE ON THE BOARD IN THAT TRUSTEE'S LIFETIME MORE THAN TWELVE YEARS TOTAL, UNLESS OTHERWISE SPECIFIED IN THE THE ARTICLES. THE BYLAWS WERE AMENDED AND RESTATED ON APRIL 28, 2018 AS FOLLOWS: ARTICLE II WAS ADDED WITH PROVISION THAT THE MEMBERS, AS DEFINED IN THE ARTICLES OF INCORPORATION, SHALL HOLD AN ANNUAL MEETING IN THE SPRING AT A DESIGNATED TIME AND PLACE. ARTICLE IV (PREVIOUSLY ARTICLE III) WAS MODIFIED TO INCORPORATE THE CHANGES TO BOARD OF TRUSTEE MEMBERSHIP AS DEFINED IN THE AMENDED AND RESTATED ARTICLES OF INCORPORATION. ARTICLES VI - VIII (PREVIOUSLY ARTICLES V - VII) UPDATED THE RESPONSIBILITIES OF THE BOARD OFFICERS. ARTICLE XIV (PREVIOUSLY ARTICLE XIII) MODIFIED THE STANDING COMMITTEES OF THE BOARD TO BE COMPRISED OF THE EXECUTIVE COMMITTEE, THE ACADEMIC AFFAIRS COMMITTEE, THE BUSINESS SERVICES COMMITTEE AND THE COMMITTEE ON TRUSTEESHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION'S MEMBERS CONSIST OF THOSE PERSONS COMPRISING THE FIRST PRESIDENCY OF COMMUNITY OF CHRIST (THE "CHURCH"), THE PRESIDING BISHOPRIC OF THE CHURCH, AND THE PRESIDENT OF THE COUNCIL OF TWELVE APOSTLES OF THE CHURCH, SUCH PERSONS BEING A SINGLE CLASS OF MEMBERS THAT IS COLLECTIVELY REFERRED TO HERIN AS THE "CORPORATE BODY" OF THE CHURCH. THE CORPORATE BODY SHALL ACT BY A MAJORITY VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER THE ARTICLES OF INCORPORATION, THE BOARD OF TRUSTEES MAY CONSIST OF 15-21 MEMBERS: - UP TO 7 TRUSTEES ARE ELECTED BY THE WORLD CONFERENCE OF THE COMMUNITY OF CHRIST - UP TO 7 TRUSTEES MAY BE APPOINTED BY THE CORPORATE BODY - UP TO 7 TRUSTEES MAY BE APPOINTED BY THE BOARD OF TRUSTEES A TRUSTEE ELECTED BY THE CORPORATE BODY OR WORLD CONFERENCE MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE, BY THE RESPECTIVE BODY THAT ELECTED THE TRUSTEE. DURING THE PERIOD BETWEEN THE WORLD CONFERENCES, THE CORPORATE BODY MAY ACT ON BEHALF OF THE WORLD CONFERENCE AND REMOVE ANY TRUSTEE ELECTED BY THE WORLD CONFERENCE. TRUSTEES ELECTED BY THE FULL BOARD OF TRUSTEES MAY BE REMOVED FROM OFFICE AT ANY TIME, WITH OR WITHOUT CAUSE, BY AN AFFIRMATIVE VOTE OF TWO-THIRDS OF THE FULL BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | UPON COMPLETION, BUT PRIOR TO FILING, THE PREPARED FORM 990 IS PROVIDED TO TRUSTEES AND OFFICERS THROUGH THE GROUP PORTAL OF MY.GRACELAND FOR THEIR REVIEW. AN IN-DEPTH REVIEW OF THE PREPARED FORM 990 IS CONDUCTED WITH THE BUSINESS SERVICES COMMITTEE OF THE BOARD OF TRUSTEES. CHANGES ARE MADE, IF NEEDED, AND A REVISED FORM 990 IS PROVIDED THROUGH THE GROUP PORTAL OF MY.GRACELAND. THE PREPARED FORM 990 IS SUBMITTED BY THE DUE DATE, (INCLUDING EXTENSION(S)). THE SUBMITTED FORM 990 IS AVAILABLE UPON REQUEST, AND ONCE POSTED TO GUIDESTAR, IS AVAILABLE TO THE WORLD. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH BOARD MEMBER AND OFFICER OF THE UNIVERSITY, AND ALL STAFF, TRUSTEES, ADVISORS AND OTHER PERSONS REGULARLY INVITED TO ATTEND MEETINGS OF THE BOARD, SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT GRACELAND UNIVERSITY IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX, AND OTHER TAX EXEMPTIONS, IT MUST ENGAGE PRIMARILY AND SOMETIMES EXCLUSIVELY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. VOTING MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. THE REMAINING MEMBERS OF THE BOARD WILL THEN DISCUSS AND DETERMINE IF SUCH A CONFLICT EXISTS, IF IT IS AVOIDABLE, OR IF IT IS IN THE BEST INTEREST OF THE BOARD AND UNIVERSITY TO PROCEED. SHOULD ANY BOARD MEMBER BE FOUND TO BE CONCEALING A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CHAIRMAN OF THE BOARD WILL WORK WITH OTHER BOARD MEMBERS TO DETERMINE THE COMPENSATION FOR THE PRESIDENT. THE PRESIDENT SETS THE COMPENSATION FOR THE TOP MANAGEMENT AND OFFICERS. VICE PRESIDENTS SET THE COMPENSATION FOR KEY EMPLOYEES, WITH THE APPROVAL OF THE PRESIDENT. IN ALL CASES, COMPARABLE SALARY DATA FROM SIMILAR INSTITUTIONS IS REVIEWED, AS WELL AS A COMPARISON OF POSITIONS WITHIN THE INSTITUTION. ALL COMPENSATION DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. IN 2014, AN INDEPENDENT COMPENSATION STUDY WAS COMPLETED, AT THE BOARD'S REQUEST, TO ASCERTAIN TARGET RANGES FOR THE FACULTY SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII, SECTION A | DEFERRED COMPENSATION FROM DEFINED BENEFIT RETIREMENT PLAN: GRACELAND UNIVERSITY MAINTAINS A DEFINED BENEFIT RETIREMENT PLAN. INFORMATION WITH REGARD TO THE INCREASE IN ACTUARIAL VALUE IS NOT AVAILABLE ON AN EMPLOYEE BY EMPLOYEE BASIS, AND THEREFORE CANNOT BE REPORTED IN COLUMN (F), OTHER COMPENSATION. EMPLOYEES EARN A BENEFIT WHICH IS 1.1% OF THEIR AVERAGE COMPENSATION FOR THE FIVE HIGHEST PAID YEARS TIMES THE NUMBER OF YEARS OF SERVICE, NOT TO EXCEED 30 YEARS. EFFECTIVE AUGUST 1, 2006, THE DEFINED BENEIFT PLAN WAS CLOSED TO NEW EMPLOYEES. ON SEPTEMBER 30, 2016, THE UNIVERSITY FROZE THE BENEFIT ACCRUAL OF THE DEFINED BENEFIT PLAN. A MEASUREMENT PERIOD OF MAY 31, 2016 TO SEPTEMBER 30, 2016 WAS USED TO CALCULATE THE IMPACT OF THE CURTAILMENT AT SEPTEMBER 30, 2016. IN TOTAL, GRACELAND UNIVERSITY CONTRIBUTED $1,000,000 TO THE PLAN DURING THE YEAR. EMPLOYEES THAT PARTICIPATE IN THE PLAN LISTED ON FORM 990, PART VII, SECTION A INCLUDE: JOHN SELLARS, KATIE BASH, KELLY EVERETT, TAMMY EVERETT, CLAUDIA HORTON AND BRIAN WHITE. |
| FORM 990, PART VII, SECTION A | STASSI CRAMM RECEIVED COMPENSATION FROM RELATED ORGANIZATION FOR HER POSITION AS PRESIDING BISHOP, FIRST PRESIDENCY COUNSELOR OF COMMUNITY OF CHRIST. |
| FORM 990, PART XI, LINE 9: | CHANGES IN NET ASSETS OF RELATED ENTITY - THE CENTER -2,001,664. MINIMUM PENSION LIABILITY ADJUSTMENT 2,414,097. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | |||||||||||
| 6900 SQUIBB RD | MISSION | KS | 66202 | 431685651 | ADULT EDUCATION/TRAINING | MO | 501(C)(3) | LINE 10 | GRACELAND UNIVERSITY | Yes (1) | |
| COMMUNITY OF CHRIST | |||||||||||
| 1001 W WALNUT STREET | INDEPENDENCE | MO | 64050 | 440552038 | CHURCH | MO | 501(C)(3) | LINE 1 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | ||
| C | $4,010,001 | CASH |
| COMMUNITY OF CHRIST | ||
| C | $22,782 | CASH |
| COMMUNITY OF CHRIST | ||
| E | $100,000 | LOAN GUARANTEE |
| COMMUNITY OF CHRIST | ||
| Q | $52,218 | CASH |
| COMMUNITY OF CHRIST | ||
| R | $738,492 | CASH |