MESSIAH UNIVERSITY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MESSIAH UNIVERSITY (EIN 23-1352661)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-13
- IRS object ID
- 201931339349303848
- Schema version
- 2017v2.0
- 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 K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-13T09:57:45-07:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231352661 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MESSIAH COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MESS | BusinessNameControlTxt |
| Phone | 7177662511 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One College Ave Suite 3010 | AddressLine1Txt |
| City | Mechanicsburg | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17055 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID WALKER | PersonNm |
| Person Title | VP FOR FINANCE/PLANNING | PersonTitleTxt |
| Phone | 7177662511 | PhoneNum |
| Signature | 2019-05-10 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 153.42.56.204 | IPv4AddressTxt |
| 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 | Kim S Phipps | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One College Ave Suite 3010 | AddressLine1Txt |
| City | Mechanicsburg | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17055 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $240,788,785 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.messiah.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | Messiah College is a Christian college of the liberal and applied arts and sciences, offering undergraduate and graduate level programs. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 3397 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $87,134 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,398,511 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,625,733 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $119,381,260 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $123,543,081 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,351,621 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,853,236 | CYInvestmentIncomeAmt |
| PY Other Revenue | $948,322 | PYOtherRevenueAmt |
| CY Other Revenue | $914,548 | CYOtherRevenueAmt |
| PY Total Revenue | $143,079,714 | PYTotalRevenueAmt |
| CY Total Revenue | $150,936,598 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $38,958,899 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $40,961,047 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $60,066,690 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $62,416,563 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,030,804 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $37,999,134 | PYOtherExpensesAmt |
| CY Other Expenses | $39,887,925 | CYOtherExpensesAmt |
| PY Total Expenses | $137,024,723 | PYTotalExpensesAmt |
| CY Total Expenses | $143,265,535 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,054,991 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,671,063 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $330,090,324 | TotalAssetsBOYAmt |
| Total Assets EOY | $339,936,919 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $86,372,370 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $90,209,996 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $243,717,954 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $249,726,923 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of Messiah College is to educate men and women toward maturity of intellect, character, and Christian faith in preparation for lives of service, leadership, and reconciliation in church and society. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $126,214,743 | ExpenseAmt |
| Grant | $38,958,899 | GrantAmt |
| Revenue | $123,439,204 | RevenueAmt |
| Desc | Messiah College is a nationally ranked, private Christian college of liberal and applied arts and sciences. Messiah College provides residential undergraduate and online and nonresidential graduate education to approximately 3,200 students. The College also conducts research on critical education issues, is involved in community service outreach programs, service missions and cross-cultural experiences. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $126,214,743 | 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 | 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 | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | 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 | 229 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3397 | 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 | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| 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 | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | 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 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID S WALKER CPA | PersonNm |
| Phone | 7177662511 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One College Ave Suite 3010 | AddressLine1Txt |
| City | Mechanicsburg | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17055 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| George A Parmer | |||||||||
| Chair, Board of Trustees | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Craig E Sider | |||||||||
| Vice Chair, Board of Trustees | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Heidi G Bingaman | |||||||||
| Secretary | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Rim A Hinckley | |||||||||
| Treasurer, Board of Trustees | 2 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Barbara A Avery | |||||||||
| Trustee | 2 | 2 | Yes (X) | $0 | $0 | $0 | |||
| Larry Bashore | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Wendy L Cole | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linda D Eremita | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Richard L Godshall | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Anthony Hahn | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Scott A Heintzelman | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Joachim J Huerter | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linden K Hustedt | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Richard E Jordan II | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| J Gary Langmuir | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Emerson L Lesher | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| James A Martin | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kenneth V Moreland | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Barabara G Moses | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Rodney L Musser | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Edward Nevin | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Linda R Pheasant | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Marlin Riegsecker | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Alan Robinson | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Anthony J Schiano | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Eunice F Steinbrecher | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kimberly C Thornbury | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| John C Wagner Jr | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Jerry L Wenger | |||||||||
| Trustee | 2 | 0 | Yes (X) | $0 | $0 | $0 | |||
| Kim S Phipps | |||||||||
| President | 40 | Yes (X) | Yes (X) | $345,597 | $0 | $75,868 | |||
| David S Walker | |||||||||
| VP for Finance and Planning, Assistant Treasurer | 40 | Yes (X) | $177,200 | $0 | $64,858 | ||||
| Barry G Goodling | |||||||||
| VP for Advancement, Assistant Secretary | 40 | Yes (X) | $178,522 | $0 | $34,365 | ||||
| Randall G Basinger | |||||||||
| Provost | 40 | $182,538 | $0 | $36,333 | Yes (X) | ||||
| Kristin M Hansen-Kieffer | |||||||||
| Vice Provost/Dean of Students | 40 | $142,652 | $0 | $53,322 | Yes (X) | ||||
| Amanda Coffey | |||||||||
| Vice President for HR and Compliance | 40 | $141,871 | $0 | $24,270 | Yes (X) | ||||
| John Chopka | |||||||||
| Vice President for Enrollment Management | 40 | $141,680 | $0 | $70,105 | Yes (X) | ||||
| Valerie Olson | |||||||||
| Director of the Physical Therapy Program | 40 | $141,841 | $0 | $32,653 | Yes (X) | ||||
| D Kelly Phipps | |||||||||
| Sen. Adv. to VP of Advmt, Pres & CEO Rider Musser Dev LLC (Listed avg. rep. est. %) | 15.00 | 25.00 | $78,672 | $104,550 | $12,242 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,530,573 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $104,550 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $404,016 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 35 | 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 | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| Wohlsen Construction Company | ||||||
| PO Box 4612 | Lancaster | PA | 17604 | Construction | $11,094,247 | |
| Lobar Associates | ||||||
| PO Box 432 | Dillsburg | PA | 170190432 | Construction | $1,320,266 | |
| Spillman Farmer Shoemaker Pell Whildin PC | ||||||
| 1720 Spillman Dr | Bethlehem | PA | 18015 | Architectural | $239,046 | |
| Derck & Edson Associates LLP | ||||||
| Land Planners | Lititz | PA | 17543 | Construction | $211,614 | 33 S Broad St |
| Edwin L Heim Company | ||||||
| 1918 Greenwood St | Harrisburg | PA | 17105 | Construction | $204,581 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $25,000 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $963,551 | GovernmentGrantsAmt |
| All Other Contributions | $12,637,182 | AllOtherContributionsAmt |
| Noncash Contributions | $821,723 | NoncashContributionsAmt |
| Total Contributions | $13,625,733 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition &Fees | 611310 | $99,191,869 | $99,191,869 | $0 | $0 |
| Auxiliary and Other | 611310 | $22,112,532 | $0 | $32,422 | $22,080,110 |
| Registration & Other Fees | 611710 | $2,238,680 | $2,167,225 | $71,455 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $123,543,081 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,047,569 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$16,743 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,064,312 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $163,800 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $163,800 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,375 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,092 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $34,283 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,283 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $34,283 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $97,643,750 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $89,838,083 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,805,667 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,805,667 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,805,667 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,000 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $25,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $9,012 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,988 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,988 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Earned Discounts | 900099 | $401,265 | $0 | $0 | $401,265 |
| Management and Consulting Fees | 900099 | $25,815 | $0 | $0 | $25,815 |
| Cost Recovery | 900099 | $101,098 | $0 | $0 | $101,098 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $186,299 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $186,299 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $714,477 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $150,936,598 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $101,359,094 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $87,134 | UnrelatedBusinessRevenueAmt |
| Exclusion | $35,864,637 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,084,562 | TotalAmt |
| Program Services | $39,084,562 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,876,485 | TotalAmt |
| Program Services | $1,876,485 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $897,387 | TotalAmt |
| Program Services | $197,522 | ProgramServicesAmt |
| Management And General | $417,986 | ManagementAndGeneralAmt |
| Fundraising | $281,879 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,439,135 | TotalAmt |
| Program Services | $37,296,879 | ProgramServicesAmt |
| Management And General | $6,108,858 | ManagementAndGeneralAmt |
| Fundraising | $1,033,398 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,820,653 | TotalAmt |
| Program Services | $2,280,816 | ProgramServicesAmt |
| Management And General | $462,116 | ManagementAndGeneralAmt |
| Fundraising | $77,721 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,046,625 | TotalAmt |
| Program Services | $8,627,969 | ProgramServicesAmt |
| Management And General | $2,243,362 | ManagementAndGeneralAmt |
| Fundraising | $175,294 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,212,763 | TotalAmt |
| Program Services | $2,621,218 | ProgramServicesAmt |
| Management And General | $515,399 | ManagementAndGeneralAmt |
| Fundraising | $76,146 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,743 | TotalAmt |
| Program Services | $300 | ProgramServicesAmt |
| Management And General | $39,930 | ManagementAndGeneralAmt |
| Fundraising | $6,513 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,293 | TotalAmt |
| Program Services | $2,100 | ProgramServicesAmt |
| Management And General | $86,193 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $616,770 | TotalAmt |
| Management And General | $616,770 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,818,218 | TotalAmt |
| Program Services | $2,069,783 | ProgramServicesAmt |
| Management And General | $717,904 | ManagementAndGeneralAmt |
| Fundraising | $30,531 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,069,871 | TotalAmt |
| Program Services | $941,567 | ProgramServicesAmt |
| Management And General | $121,812 | ManagementAndGeneralAmt |
| Fundraising | $6,492 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,888,703 | TotalAmt |
| Program Services | $2,521,222 | ProgramServicesAmt |
| Management And General | $224,559 | ManagementAndGeneralAmt |
| Fundraising | $142,922 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,761,219 | TotalAmt |
| Program Services | $1,713,996 | ProgramServicesAmt |
| Management And General | $25,381 | ManagementAndGeneralAmt |
| Fundraising | $21,842 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,775,657 | TotalAmt |
| Program Services | $5,150,659 | ProgramServicesAmt |
| Management And General | $582,512 | ManagementAndGeneralAmt |
| Fundraising | $42,486 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,968,318 | TotalAmt |
| Program Services | $3,439,711 | ProgramServicesAmt |
| Management And General | $430,311 | ManagementAndGeneralAmt |
| Fundraising | $98,296 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,131 | TotalAmt |
| Program Services | $411,960 | ProgramServicesAmt |
| Management And General | $185,094 | ManagementAndGeneralAmt |
| Fundraising | $36,077 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,806,371 | TotalAmt |
| Program Services | $1,792,816 | ProgramServicesAmt |
| Management And General | $13,555 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,026,542 | TotalAmt |
| Program Services | $10,735,610 | ProgramServicesAmt |
| Management And General | $1,290,932 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $797,872 | TotalAmt |
| Program Services | $92,572 | ProgramServicesAmt |
| Management And General | $705,300 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Off Campus Programs | $1,426,183 | $1,426,183 | $0 | $0 |
| Purchases for Resale | $3,812,626 | $3,692,272 | $120,354 | $0 |
| Contributions, program awards and related | $207,023 | $170,398 | $36,625 | $0 |
| Other expenses | $144,385 | $68,143 | $75,035 | $1,207 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,265,535 | TotalAmt |
| Program Services | $126,214,743 | ProgramServicesAmt |
| Management And General | $15,019,988 | ManagementAndGeneralAmt |
| Fundraising | $2,030,804 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,893 | BOYAmt |
| EOY | $96,306 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,569,010 | BOYAmt |
| EOY | $7,189,571 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,362,073 | BOYAmt |
| EOY | $7,388,463 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,196,597 | BOYAmt |
| EOY | $2,425,665 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,667 | BOYAmt |
| EOY | $3,667 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,691 | BOYAmt |
| EOY | $573,951 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,244,491 | BOYAmt |
| EOY | $1,282,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $349,609,920 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $193,253,487 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,577,323 | BOYAmt |
| EOY | $156,356,433 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,888,795 | BOYAmt |
| EOY | $130,319,921 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,793,633 | BOYAmt |
| EOY | $22,092,981 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,854,785 | BOYAmt |
| EOY | $2,909,511 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,925,366 | BOYAmt |
| EOY | $9,298,328 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $330,090,324 | BOYAmt |
| EOY | $339,936,919 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,597,786 | BOYAmt |
| EOY | $8,742,209 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,502,162 | BOYAmt |
| EOY | $2,503,950 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,899,118 | BOYAmt |
| EOY | $2,994,768 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,871,598 | BOYAmt |
| EOY | $68,743,571 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,501,706 | BOYAmt |
| EOY | $7,225,498 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,372,370 | BOYAmt |
| EOY | $90,209,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,954,585 | BOYAmt |
| EOY | $192,294,110 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,045,825 | BOYAmt |
| EOY | $18,771,598 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,717,544 | BOYAmt |
| EOY | $38,661,215 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,717,954 | BOYAmt |
| EOY | $249,726,923 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $330,090,324 | BOYAmt |
| EOY | $339,936,919 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,671,063 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,721,212 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $59,118 | 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) |
|---|---|---|
| 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,920,021 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,509,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,428,745 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,424,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,600,733 | CurrentTaxYearAmt |
| Total | $45,882,780 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,920,021 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,509,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,428,745 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,424,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,600,733 | CurrentTaxYearAmt |
| Total | $45,882,780 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $45,882,780 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,148,006 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,802,544 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,820,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,228,030 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,267,487 | CurrentTaxYearAmt |
| Total | $23,266,732 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $229,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $237,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $380,943 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $771,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $714,476 | CurrentTaxYearAmt |
| Total | $2,333,936 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $71,483,448 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $101,381,871 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.64187 | PublicSupportCY170Pct |
| Public Support PY170 | 0.4948 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 | FormAndLineReferenceDesc |
| Explanation | Other income includes earned discounts, cost recovery, management fees, and other miscellaneous revenue. | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $134,533,809 | BeginningYearBalanceAmt |
| Contributions | $1,571,236 | ContributionsAmt |
| Investment Earnings Or Losses | $9,463,478 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,335,956 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,909,610 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $138,322,957 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,049,512 | BeginningYearBalanceAmt |
| Contributions | $3,078,387 | ContributionsAmt |
| Investment Earnings Or Losses | $12,593,002 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,248,678 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,938,414 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $134,533,809 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $131,124,490 | BeginningYearBalanceAmt |
| Contributions | $3,208,675 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,135,867 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,148,120 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,999,666 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $126,049,512 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $136,764,981 | BeginningYearBalanceAmt |
| Contributions | $2,158,722 | ContributionsAmt |
| Investment Earnings Or Losses | -$723,925 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,221,402 | GrantsOrScholarshipsAmt |
| Other Expenditures | $5,853,886 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $131,124,490 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $123,524,660 | BeginningYearBalanceAmt |
| Contributions | $3,209,038 | ContributionsAmt |
| Investment Earnings Or Losses | $16,771,582 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,740,299 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $136,764,981 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.7 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.23 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.07 | 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 | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,823,740 | OtherCostOrOtherBasisAmt |
| Book Value | $2,823,740 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $262,436,624 | OtherCostOrOtherBasisAmt |
| Depreciation | $126,595,571 | DepreciationAmt |
| Book Value | $135,841,053 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $2,739,513 | OtherCostOrOtherBasisAmt |
| Depreciation | $266,888 | DepreciationAmt |
| Book Value | $2,472,625 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $78,475,176 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,391,028 | DepreciationAmt |
| Book Value | $12,084,148 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,134,867 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $3,134,867 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $156,356,433 | TotalBookValueLandBuildingsAmt |
Financial Derivatives FinancialDerivativesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Private equity, venture capital, and hedge funds | $7,542,212 | F |
| Local real estate development company | $12,111,966 | F |
| Real assets - fund of funds and funds held in trust and other | $1,609,619 | F |
| Investments - Accrued net income receivable | $829,184 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $22,092,981 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Student Deposits | $1,482,915 |
| Funds Held in Custody for Others | $66,487 |
| Deferred Revenue | $1,479,829 |
| Annuities Payable | $3,892,121 |
| Funds Held in Trust for Others | $304,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,225,498 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $107,710,787 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,721,212 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$41,518,702 | OtherRevenueAmt |
| Revenue Not Reported | -$43,239,914 | RevenueNotReportedAmt |
| Revenue Subtotal | $150,950,701 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$14,103 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$14,103 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $150,936,598 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $101,701,818 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $14,103 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $14,103 | ExpensesNotReportedAmt |
| Expenses Subtotal | $101,687,715 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $41,577,820 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $41,577,820 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $143,265,535 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 1 | Certain natural history, artwork and other collections are maintained by the College. As permitted by generally accepted accounting principles, the College has not capitalized its donated collections as assets within the Financial Statements. |
| Schedule D, Part III, Line 4 | In addition to promoting an engaging campus community, natural history, artwork and other collections are maintained as an educational resource for students and for public display. |
| Schedule D, Part V, Line 4 | The College uses endowment funds to manage long-term gifts according to donor intent. In accordance with Pennsylvania law a certain percentage of the endowment is spent per year. Program services, operations and scholarships are funded through the investment income generated by the endowment. |
| Schedule D, Part X, Line 2 | The College qualifies as a tax-exempt, nonprofit organization under Section 501(c)(3) of the Internal Revenue Code. Accordingly, there is no provision for federal or state income taxes. The College accounts for uncertainties in income taxes in accordance with authoritative guidance, which prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. Management determined there were no tax uncertainties that met the threshold at June 30, 2018 and 2017. The College's federal returns of Organizations Exempt from Income Tax and Exempt Organization Business Income Tax remain subject to examination by the IRS for the years subsequent to June 30, 2014. The College's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses. |
| Schedule D, Part XI, Line 2d | Includes financial aid of $40,961,047 presented as contra revenue for financial statements and $616,773 of investment expenses net within investment income, and $59,118 change in the value of split interest and beneficial interest in perpetual trusts. |
| Schedule D, Part XI, Line 4b | Includes $5,092 rental expenses and $9,011 fundraising event expenses. |
| Schedule D, Part XII, Line 2d | Includes ($5,092) rental expenses presented as contra rental income and ($9,011) fundraising event expenses presented as contra fundraising event income. |
| Schedule D, Part XII, Line 4b | Includes financial aid of $40,961,047 presented as contra revenue in the financial statements, and $616,778 of investment expenses net within investment income. |
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 | Racially non-discriminatory policy is described in catalogs, brochures, recruiting activities, and websites. |
| Schedule E, Part I, Line 6 | Federal funds are primarily received for Student Financial Aid programs including the Federal Pell, FSEOG, Work Study, Perkins, Nursing Loan and Direct Loan Programs. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (27 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 0 | Program Services | IBI-Academic | $109,577 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | IBI - Academic | $261,298 |
| Middle East and North Africa | 0 | 0 | Program Services | IBI - Academic | $50,574 |
| Russia and the newly independent States | 0 | 0 | Program Services | IBI - Academic | $42,145 |
| South Asia | 0 | 0 | Program Services | IBI - Academic | $126,434 |
| Central America and the Caribbean | 0 | 0 | Program Services | Collaboratory Student Trip | $24,419 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Collaboratory student trip | $4,831 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Collaboratory Student Trip | $45,299 |
| Central America and the Caribbean | 0 | 0 | Program Services | Student Cross-Cultural Trip | $106,399 |
| East Asia and the Pacific | 0 | 0 | Program Services | Student Cross-Cultural Trip | $96,475 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | Student Cross-Cultural Trip | $378,063 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Student Cross-Cultural Trip | -$356 |
| South America | 0 | 0 | Program Services | Student Cross-Cultural Trip | $62,485 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Student Cross-Cultural Trip | $228,063 |
| Central America and the Caribbean | 0 | 0 | Investments | Investments | $490,000 |
| East Asia and the Pacific | 0 | 0 | Program Services | Faculty Development | $173 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | Faculty Development | $6,960 |
| Middle East and North Africa | 0 | 0 | Program Services | Faculty Development | $777 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Faculty Development | $927 |
| Central America and the Caribbean | 0 | 0 | Program Services | International Recruiting Travel | $2,068 |
| East Asia and the Pacific | 0 | 0 | Program Services | International Recruiting Travel | $10,930 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | International Recruiting Travel | $12,898 |
| Central America and the Caribbean | 0 | 0 | Program Services | Study abroad scholarship/aid | $21,765 |
| East Asia and the Pacific | 0 | 0 | Program Services | Study abroad scholarship/aid | $415,175 |
| Europe (including Iceland and Greenland) | 0 | 0 | Program Services | Study abroad scholarship/aid | $915,750 |
| South America | 0 | 0 | Program Services | Study abroad scholarship/aid | $153,790 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Study abroad scholarship/financial aid | $370,005 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Spent | $3,936,924 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (5 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| Financial Aid | Central America and the Caribbean | 1 | $21,765 | N/A | $0 | Fair Market Value |
| Financial Aid | East Asia and the Pacific | 19 | $415,175 | N/A | $0 | Fair Market Value |
| Financial Aid | Europe (including Iceland and Greenland) | 42 | $915,750 | N/A | $0 | Fair Market Value |
| Financial Aid | South America | 7 | $153,790 | N/A | $0 | Fair Market Value |
| Financial Aid | Sub-Saharan Africa | 17 | $370,005 | N/A | $0 | Fair Market Value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 1 | Significant activities which are separately budgeted and nonUS expenses directly incurred by the College are listed within Schedule F. The College also participates with other organizations to provide service learning and sports mission opportunities to students. Locations vary year to year. FY2018 included travel in Central America, South America, Sub-Saharan Africa, and Eastern Asia and Pacific. |
| Schedule F, Part I, Line 2 | Student financial need is substantiated based on information provided in the Free Application for Federal Student Aid - FAFSA. Additionally, some aid is given based on High School GPA or standardized test (SAT or ACT) scores. Title IV funds are handled in accordance with applicable provisions. The Financial Aid program is audited in compliance with the Federal OMB A-133 guidelines and no deficiencies were found during the time period covered by this filing. |
| Schedule F, Part IV | Although the College has investments in foreign corporation/partnerships, transactions for FY2018 do not meet thresholds for additional reporting. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Classic | Event1Nm |
| Gross Receipts Event1 | $36,000 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $25,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $11,000 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,181 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $6,831 | OtherDirectExpensesEvent1Amt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $36,000 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $25,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $11,000 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $0 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,181 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,831 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,012 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,988 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial Aid | GrantTypeTxt |
| Recipient | 2353 | RecipientCnt |
| Cash Grant | $38,982,659 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | Actual Disbursement Amount | ValuationMethodUsedDesc |
| Non Cash Assistance | See Schedule I, Part IV, Statement 1 | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Student financial need is substantiated based on information provided in the Free Application for Federal Student Aid -- FAFSA. Additionally some aid is given based on High School GPA or standardized test (SAT or ACT) scores. Title IV funds are handled in accordance with applicable provisions. The Financial Aid program is audited in compliance with the Federal OMB A-133 guidelines and no deficiencies were found during the time period covered by this filing. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| 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 |
| 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 (9 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 Rltd OrgsCompReportPrior990RltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kim S Phipps | ||||||||||||||
| President | $325,764 | $0 | $0 | $0 | $19,833 | $0 | $24,300 | $0 | $51,568 | $0 | $421,465 | $0 | $0 | |
| David S Walker | ||||||||||||||
| VP for Finance and Planning, Assistant Treasurer | $172,458 | $0 | $0 | $0 | $4,742 | $0 | $11,014 | $0 | $53,844 | $0 | $242,058 | $0 | ||
| Barry G Goodling | ||||||||||||||
| VP for Advancement, Assistant Secretary | $161,829 | $0 | $0 | $0 | $16,692 | $0 | $15,379 | $0 | $18,987 | $0 | $212,887 | $0 | $0 | |
| Randall G Basinger | ||||||||||||||
| Provost | $178,420 | $0 | $0 | $0 | $4,118 | $0 | $17,126 | $0 | $19,207 | $0 | $218,871 | $0 | $0 | |
| Kristin M Hansen-Kieffer | ||||||||||||||
| Vice Provost/Dean of Students | $139,245 | $0 | $0 | $0 | $3,407 | $0 | $12,726 | $0 | $40,596 | $0 | $195,974 | $0 | $0 | |
| Amanda Coffey | ||||||||||||||
| Vice President for Human Resources and Compliance | $138,515 | $0 | $0 | $0 | $3,356 | $0 | $12,744 | $0 | $11,526 | $0 | $166,141 | $0 | $0 | |
| Valerie Olson | ||||||||||||||
| Director of the Physical Therapy Program | $129,875 | $0 | $0 | $0 | $11,966 | $0 | $12,517 | $0 | $20,136 | $0 | $174,494 | $0 | $0 | |
| John Chopka | ||||||||||||||
| Vice President for Enrollment Management | $134,599 | $0 | $0 | $0 | $7,081 | $0 | $12,882 | $0 | $57,223 | $0 | $211,785 | $0 | ||
| D Kelly Phipps | ||||||||||||||
| Senior Advisor to VP of Advancement, Pres & CEO Rider Musser Dev LLC | $78,517 | $104,550 | $0 | $0 | $155 | $0 | $7,152 | $10,455 | $5,090 | $0 | $90,914 | $115,005 | ||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | The President is provided housing as a condition of employment for the convenience of the College. The cost of housing is excluded from compensation under IRC Section 119(d). Maintenance, landscaping and housekeeping of this College owned property is provided by the College consistent with all College owned property. Tax indemnification and gross ups: The College includes the tax payment (gross up) for certain payments within an individual's taxable income. Private club dues: The College pays for membership dues at a club for the primary purpose to host College business guests. Companion travel: Companion travel is approved on a limited basis. Payment for companion travel with no primary business purpose is considered taxable and included in an employee's compensation. In the event the companion is an employee and/or invited to accompany traveling employee for the primary benefit of the College, travel is excluded from compensation. The College's expense reimbursement guidelines for supporting documentation are followed for companion travel reimbursement. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd | Business Name Line2IssuerName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| PHEFA Revenue Bonds Series 2012 LL3 | |||||||||
| A | 232243852 | 70917R8H1 | 2012-11-14 | $12,333,026 | See Part VI | 0 | 0 | 0 | |
| Cumberland County Municipal Authority | |||||||||
| B | 236003119 | 230614GU7 | 2014-05-21 | $4,744,305 | See Part VI | 0 | 0 | 0 | AICUP Financing Program - Series 2014 T1 |
| Cumberland County Municipal Authority | |||||||||
| C | 236003119 | 230614JL4 | 2015-09-10 | $11,227,238 | See Part VI | 0 | 0 | 0 | AICUP Financing Program - Series 2015 NN1 |
| Cumberland County Municipal Authority | |||||||||
| D | 236003119 | 230614KMO | 2016-05-12 | $16,327,132 | See Part VI | 0 | 0 | 0 | AICUP Financing Program - Series 2016 001 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $2,870,000 | $0 | $12,333,026 | $0 | $0 | $0 | $130,269 | $0 | $0 | $1,615,859 | $10,586,898 | $0 | 2013 | 0 | Yes (1) | Yes (1) | Yes (1) |
| B | $0 | $0 | $4,744,305 | $0 | $0 | $0 | $84,896 | $0 | $0 | $4,669,419 | $0 | $0 | 2015 | 0 | 0 | Yes (1) | Yes (1) |
| C | $0 | $0 | $11,227,238 | $0 | $0 | $0 | $224,544 | $0 | $0 | $11,002,694 | $0 | $0 | 2017 | 0 | 0 | Yes (1) | Yes (1) |
| D | $0 | $0 | $16,327,132 | $0 | $0 | $0 | $326,542 | $0 | $0 | $16,000,590 | $0 | $0 | 2017 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 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 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 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 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cumberland County Municipal Authority | BusinessNameLine1Txt |
| Business Name Line2 | AICUP Financing Program - Series 2018 QQ2 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 236003119 | BondIssuerEIN |
| CUSIP | 230614MR7 | CUSIPNum |
| Bond Issued | 2018-06-28 | BondIssuedDt |
| Issue Price | $6,057,533 | IssuePriceAmt |
| Purpose | See Part VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $0 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $6,057,533 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $118,518 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $619,024 | CapitalExpendituresAmt |
| Other Spent Proceeds | $0 | OtherSpentProceedsAmt |
| Unspent | $5,319,990 | UnspentAmt |
| Substantial Completion | 2019 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John Chopka | PersonNm |
| Relationship With Org | Vice President for Enrollment Management | RelationshipWithOrgTxt |
| Loan Purpose | Graduate Aid | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $51,167 | OriginalPrincipalAmt |
| Balance Due | $3,667 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | 0 | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $3,667 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Various Interested Persons | PersonNm |
| Relationship With Org | Dependent of Board of Trustee | RelationshipWithOrgTxt |
| Cash Grant | $49,500 | CashGrantAmt |
| Type Of Assistance | Scholarships | TypeOfAssistanceTxt |
| Assistance Purpose | Student financial aid for dependents of Board of Trustee | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| J Gary Langmuir | |||
| Shareholder - Wohlsen Construction | $3,314,871 | Service Provider - Construction Services | 0 |
| Larry Bashore | |||
| President - Edwin L. Heim Company | $173,105 | Service Provider - Mechanical Electrical Construction | 0 |
| D Kelly Phipps | |||
| Husband of President | $115,005 | Compensation - Rider Musser Development LLC | 0 |
| Scott Keiffer | |||
| Spouse Interested Person | $97,757 | Compensation | 0 |
| D Kelly Phipps | |||
| Husband of President | $80,258 | Compensation - Messiah College FY | 0 |
| Deborah Chopka | |||
| Spouse of Interested Person | $17,720 | Compensation | 0 |
| Beverly Goodling | |||
| Spouse of Officer | $10,685 | Compensation | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV | FormAndLineReferenceDesc |
| Explanation | Schedule L, Part IV - Compensation presented within Schedule L is per the respective organization tax year and represents activity greater than $10,000. Messiah College's fiscal year is 6/30 and Rider Musser Development LLC's fiscal year end is 12/31. Service Provider - Payments to service providers of the College meeting disclosure threshold. Compensation - Messiah College: Compensation is considered fair market value and is determined pursuant to the respective organization's Human Resources compensation practices. Listed individuals are not supervised by their respective spouse. Compensation - Rider Musser: Rider Musser Development LLC is a for profit corporation whose purpose, as described on their website, is to create a new residential neighborhood and business park that will generate tax revenue and jobs, while enhancing the community by offering conveniences to local residents, as well as students and faculty of nearby Messiah College. Rider Musser Development Corporation LLC is presented in the College's financial statements as one of its real estate related investments. The College's investment in Rider Musser Development LLC was approved by the College's Board of Trustees in keeping with the College's conflict of interest policy. Although Messiah College is the primary investor (as of the date of this return), Rider Musser Development LLC is a separate entity and seeks to maintain an "arms length" relationship with the College. Rider Musser Development LLC is governed by a joint resolution and operating agreement which delegates powers of Messiah College to an independent Board of Directors as allowed under Pennsylvania law. | ExplanationTxt |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $2 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Rates | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 20 | ContributionCnt |
| Noncash Contributions Rpt F990 | $479,890 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Exchange | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $171,826 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Construction materials | 3 | $170,001 | Market rates |
| Yes (X) | Equipment and fixtures | 5 | $5 | Market rates |
| 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 | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I, Line 32b | FormAndLineReferenceDesc |
| Explanation | Schedule M, Part I, Line 32b - Yes, an independent appraisal from a reliable third-party is used for certain significant donations such as property. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | Family relationship with Other Officer, Trustee, or Key Employee: President Kim Phipps - married to employee; Randall Basinger - married to employee; Barry Goodling - married to employee; Kristin Hansen-Kieffer - married to employee. Compensation amounts paid to employees are shown on Schedule L. Amounts were paid at fair market value and are consistent with levels of compensation that would have been paid to other parties had they rendered these services to the College, regardless of relation. Business relationship with other Officer, Trustee, Key Employee and/or with Messiah College as disclosed on Schedule L: Larry Bashore, Trustee is the President of the Edwin L Heim Company which provides electrical and mechanical construction and maintenance services to the College, Gary Langmuir, Trustee is the President and CEO of Wohlsen Construction Company which provides construction services to the College. Other Family and/or Business Relationships not requiring disclosure on Schedule L: (All transactions follow the College's procurement and conflict of interest policies, which may include competitive bidding, etc.) Linda Eremita, Trustee - manager of Higher Education practice at George K Baum, Financial Advisor for debt issuance and re-marketing agent for College's multi-mode bonds. Linden K Hustedt, Trustee - employer provides broker/consulting services to the College. Richard E Jordan II, Trustee CEO of L.B. Smith Ford Lincoln occasionally sells or leases vehicles to the College. George A. Parmer - Trustee, is a Director of a company held by Messiah College as an investment. Scott Heintzelman, Trustee - employer sells food products to the College. James A Martin, Trustee - employer sells food products to the College. D Kelly Phipps, spouse of President, serves as President and CEO of company held by Messiah College as an investment for which he received compensation as detailed on Schedule L. |
| Form 990, Part VI, Section B, Line 11b | Form 990 is prepared by Messiah College and is reviewed by College management for completeness and accuracy. On a bi-annual basis, the College engages an external accounting firm to review the Form. Prior to filing, Form 990 is reviewed by the Assurance Committee and made available to all members of the Board of Trustees via the College's portal for Board materials. |
| Form 990, Part VI, Section B, Line 12c | The College monitors and enforces compliance with its conflict of interest policy through an annual disclosure process. Each Trustee and Officer of Messiah College completes a disclosure statement which certifies that they have reviewed the College's Conflict of Interest Policy and discloses personal, familial, and/or business relationships that may in fact or appearance give rise to a conflict of interest. If an actual, potential or apparent conflict arises between the annual filings of the disclosure statements the Trustee or Officer is required to promptly and fully disclose the potential conflict to the Chairperson of the Board. Each actual or potential conflict is addressed on a case-by-case basis by the Chairperson in consultation with the Assurance Committee. The Chairperson and Assurance Committee shall determine if the payments to be made are fair and reasonable, or if otherwise required by the Bylaws and if deemed advisable, refer the transaction to a vote of the Board of Trustees. A Trustee or Officer who is deemed to have a conflict of interest is disqualified from participating in the portion of any meeting of the Board of Trustees which authorizes the contract or other transaction. |
| Form 990, Part VI, Section B, Line 15 | The Executive Committee of the Board of Trustees reviews the President's performance and recommends a compensation package to the Board of Trustees for approval. The President reviews performance and approves compensation packages for the Provost and Vice Presidents. To assess reasonableness of compensation, the College participates in executive and leadership compensation surveys as well as other general compensation surveys. Participating in the survey provides access to comparative data which is used to determine a comparative median and compensation range. Compensation decisions are reflected in the President's employment agreement and in salary letters for Officers and Employees. |
| Form 990, Part VI, Section C, Line 19 | Messiah College makes its Bylaws, Conflict of Interest Policy and Financial Statements available to the public via its website found at www.messiah.edu. Additional governing documents are available upon request. |
| Form 990, Part XI, Line 9 | Other Changes in net assets of $59,118 includes $(341,535) change in value of split interest agreements, charitable gift annuities and trusts of $347,899 and beneficial interest in perpetual trusts of $52,754. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | EINEIN | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charitable Unitrusts (12) | |||||||||||||
| Messiah College | One College Avenue | Mechanicsburg | PA | 17055 | Trust | PA | N/A | T | 0 | ||||
| Rider Musser Development LLC | |||||||||||||
| 5 Kacey Ct Ste 204 | Mechanicsburg | PA | 17055 | Real Estate Development/Leasing | PA | C | Yes (1) | 465723360 | Messiah College | $12,111,966 | 1 | ||
| 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 | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | 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 | 0 | 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 | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rider Musser Development LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | r | TransactionTypeTxt |
| Involved | $11,426,893 | InvolvedAmt |
| Method Of Amount Determination | cash and land fair market value - continue to be included as investment on balance sheet | MethodOfAmountDeterminationTxt |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Automatic 6 month extension requested via Form 8868. Return due 5/15/19. | ExplanationTxt |