WILLIAM PENN UNIVERSITY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WILLIAM PENN UNIVERSITY (EIN 42-0707120)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201801359349312075
- Schema version
- 2016v3.1
- 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 C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-15T16:04:52-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421029744 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TD&T CPAS AND ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 317 HIGH AVE E | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 525772823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420707120 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM PENN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 6416731001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 TRUEBLOOD AVE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BONNIE L JOHNSON | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 6416731001 | PhoneNum |
| Signature | 2018-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DARCEE M AYERS CPA | PreparerPersonNm |
| PTIN | P00498801 | PTIN |
| Phone | 6416722523 | PhoneNum |
| Preparation | 2018-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN OTTOSSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | NORTH MARKET AND TRUEBLOOD AVE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $36,170,632 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WMPENN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1873 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | WILLIAM PENN UNIVERSITY PROVIDES THE OPPORTUNITY FOR AN EDUCATIONAL EXPERIENCE WITH A FOCUS ON LEADERSHIP, TECHNOLOGY, AND THE QUAKER PRINCIPLES OF SIMPLICITY, PEACE-MAKING, INTERGRITY, COMMUNITY AND EQUALITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 842 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | -$112,861 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$112,861 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,484,179 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,935,296 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $32,593,737 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,147,627 | CYProgramServiceRevenueAmt |
| PY Investment Income | $87,269 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,936 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$100,303 | PYOtherRevenueAmt |
| CY Other Revenue | -$75,473 | CYOtherRevenueAmt |
| PY Total Revenue | $40,064,882 | PYTotalRevenueAmt |
| CY Total Revenue | $36,015,386 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,125,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $14,252,688 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,044,721 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,052,170 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $646,896 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,246,376 | PYOtherExpensesAmt |
| CY Other Expenses | $10,706,984 | CYOtherExpensesAmt |
| PY Total Expenses | $39,416,597 | PYTotalExpensesAmt |
| CY Total Expenses | $36,011,842 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $648,285 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,544 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $78,339,126 | TotalAssetsBOYAmt |
| Total Assets EOY | $78,768,416 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $56,150,544 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $56,224,996 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,188,582 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,543,420 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WILLIAM PENN UNIVERSITY PROVIDES THE OPPORTUNITY FOR AN EDUCATIONAL EXPERIENCE WITH A FOCUS ON LEADERSHIP, TECHNOLOGY, AND THE QUAKER PRINCIPLES OF SIMPLICITY, PEACE-MAKING, INTERGRITY, COMMUNITY AND EQUALITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,424,458 | ExpenseAmt |
| Grant | $14,252,688 | GrantAmt |
| Revenue | $26,578,671 | RevenueAmt |
| Desc | INSTRUCTION AND ACADEMIC SUPPORT PROVIDED TO 1,730 FULL AND PART-TIME STUDENTS. ALSO PROVIDED SCHOLARSHIPS AND GRANTS TO STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,605,174 | ExpenseAmt |
| Revenue | $3,360,293 | RevenueAmt |
| Desc | QUALITY FOOD SERVICES PROVIDED AT REASONABLE COST TO STUDENTS, FACULTY AND STAFF. SUPPORT AND MAINTENANCE OF STUDENT DORMITORIES ON CAMPUS, INCLUDING STAFFING RESIDENT ADVISORS AND VENDING SERVICES FOR STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,817,078 | ExpenseAmt |
| Revenue | $208,663 | RevenueAmt |
| Desc | STUDENTS SERVICES, INCLUDING STUDENT DEVELOPMENT, ACADEMIC AND CAREER COUNSELING, INTERCOLLEGIATE ATHLETICS, FINANCIAL ASSISTANCE AND OTHER SERVICES, WAS PROVIDED TO 1,730 FULL AND PART TIME STUDENTS. COST OF SALES, SUPPORT AND MAINTENANCE OF CAMPUS BOOKSTORE FOR STUDENTS, FACULTY AND STAFF. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $30,846,710 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 62 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 842 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BONNIE JOHNSON | PersonNm |
| Phone | 6416731001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | NORTH MARKET AND TRUEBLOOD AVENUE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID AHMAD | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE P CROOKHAM | |||||||
| VICE CHAIRMA | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| RITA DAVIS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KAYE DELANGE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ANGELLA DURIAN-GAMBELL | |||||||
| SECRETARY | 2.00 | Yes (X) | $48,505 | $0 | $15,576 | Yes (X) | |
| JERRY N ELLIS | |||||||
| CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TOM FRANKS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG HARRIS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS HYLAND | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BERRY JOHNSON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| IRVING JONES JOINED OCT 2016 | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REGINALD MARTIN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RUTH NEUBERT | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC JON NICHOLS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN OTTOSSON | |||||||
| PRESIDENT | 40.00 | Yes (X) | $175,874 | $0 | $15,587 | Yes (X) | |
| SAMUEL H RITCHIE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT SCHULTZE | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM SHOWALTER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGARET STOLTZFUS | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT TALBOT JOINED OCT 2016 | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GUY VANDER LINDEN | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| NOEL STAHLE | |||||||
| VP OF ACADEM | 40.00 | $115,806 | $0 | $9,413 | Yes (X) | ||
| BONNIE L JOHNSON | |||||||
| VP OF FINANC | 40.00 | $128,683 | $0 | $15,816 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $468,868 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $56,392 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SODEXO SERVICES | |||||
| 4880 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | FOOD SERVICE | $1,346,463 |
| MG MASONRY INC | |||||
| 107 N TAYLOR ST | MONROE | IA | 50170 | MASONRY WORK | $110,360 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $204,577 | RelatedOrganizationsAmt |
| Government Grants | $330,361 | GovernmentGrantsAmt |
| All Other Contributions | $5,400,358 | AllOtherContributionsAmt |
| Noncash Contributions | $24,214 | NoncashContributionsAmt |
| Total Contributions | $5,935,296 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| STUDENT TUITION AND FEES | 611600 | $26,578,671 | $26,578,671 | |
| BOARD | 721310 | $1,801,874 | $1,801,874 | |
| ROOM | 611710 | $1,558,419 | $1,558,419 | |
| OTHER PROGRAM INCOME | 722210 | $155,274 | $155,274 | |
| BOOKS AND OTHER SUPPLIES | 451211 | $53,389 | $53,389 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,147,627 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,936 | TotalRevenueColumnAmt |
| Exclusion | $7,936 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,870 | TotalRevenueColumnAmt |
| Exclusion | $8,870 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,903 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $155,246 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$84,343 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$84,343 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$112,861 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,518 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,015,386 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,578,671 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$112,861 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,614,280 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,252,688 | TotalAmt |
| Program Services | $14,252,688 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,989 | TotalAmt |
| Management And General | $403,989 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,574,138 | TotalAmt |
| Program Services | $7,484,471 | ProgramServicesAmt |
| Management And General | $846,722 | ManagementAndGeneralAmt |
| Fundraising | $242,945 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,016 | TotalAmt |
| Program Services | $65,151 | ProgramServicesAmt |
| Management And General | $97,315 | ManagementAndGeneralAmt |
| Fundraising | $21,550 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,266,594 | TotalAmt |
| Program Services | $441,943 | ProgramServicesAmt |
| Management And General | $678,467 | ManagementAndGeneralAmt |
| Fundraising | $146,184 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $623,433 | TotalAmt |
| Program Services | $210,407 | ProgramServicesAmt |
| Management And General | $343,428 | ManagementAndGeneralAmt |
| Fundraising | $69,598 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,559 | TotalAmt |
| Management And General | $11,559 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,585 | TotalAmt |
| Management And General | $83,585 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,261 | TotalAmt |
| Program Services | $432,349 | ProgramServicesAmt |
| Management And General | $80,912 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,602 | TotalAmt |
| Program Services | $26,826 | ProgramServicesAmt |
| Management And General | $275,776 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,516 | TotalAmt |
| Program Services | $45,230 | ProgramServicesAmt |
| Management And General | $13,241 | ManagementAndGeneralAmt |
| Fundraising | $5,045 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,709 | TotalAmt |
| Program Services | $872,817 | ProgramServicesAmt |
| Management And General | $50,800 | ManagementAndGeneralAmt |
| Fundraising | $9,092 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,680 | TotalAmt |
| Program Services | $457,045 | ProgramServicesAmt |
| Management And General | $49,818 | ManagementAndGeneralAmt |
| Fundraising | $21,817 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,670 | TotalAmt |
| Program Services | $2,670 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,614,318 | TotalAmt |
| Program Services | $1,546,958 | ProgramServicesAmt |
| Management And General | $51,217 | ManagementAndGeneralAmt |
| Fundraising | $16,143 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,513,165 | TotalAmt |
| Program Services | $1,452,638 | ProgramServicesAmt |
| Management And General | $45,395 | ManagementAndGeneralAmt |
| Fundraising | $15,132 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,187 | TotalAmt |
| Program Services | $447,187 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE CONTRACT | $1,460,503 | $1,460,503 | ||
| SUPPLIES | $954,184 | $744,074 | $161,103 | $49,007 |
| BAD DEBTS EXPENSE | $747,929 | $5,184 | $742,745 | |
| CONTRACT SERVICES | $567,013 | $124,705 | $429,540 | $12,768 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $964,103 | TotalAmt |
| Program Services | $773,864 | ProgramServicesAmt |
| Management And General | $152,624 | ManagementAndGeneralAmt |
| Fundraising | $37,615 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,011,842 | TotalAmt |
| Program Services | $30,846,710 | ProgramServicesAmt |
| Management And General | $4,518,236 | ManagementAndGeneralAmt |
| Fundraising | $646,896 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $628,645 | BOYAmt |
| EOY | $700,936 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,983,648 | BOYAmt |
| EOY | $2,565,968 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,438 | BOYAmt |
| EOY | $949,487 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,348,501 | BOYAmt |
| EOY | $3,715,839 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $999,308 | BOYAmt |
| EOY | $968,230 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,046,303 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,558,843 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,961,650 | BOYAmt |
| EOY | $52,487,460 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,806,164 | BOYAmt |
| EOY | $2,064,294 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,000 | BOYAmt |
| EOY | $410,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,076,772 | BOYAmt |
| EOY | $14,906,202 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,339,126 | BOYAmt |
| EOY | $78,768,416 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,220,201 | BOYAmt |
| EOY | $3,138,674 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,545 | BOYAmt |
| EOY | $984,487 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,730,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,432,813 | BOYAmt |
| EOY | $48,773,975 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,200 | BOYAmt |
| EOY | $24,200 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,552,785 | BOYAmt |
| EOY | $1,573,660 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,150,544 | BOYAmt |
| EOY | $56,224,996 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,281,977 | BOYAmt |
| EOY | $4,798,745 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,326,934 | BOYAmt |
| EOY | $10,103,850 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,579,671 | BOYAmt |
| EOY | $7,640,825 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,188,582 | BOYAmt |
| EOY | $22,543,420 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,339,126 | BOYAmt |
| EOY | $78,768,416 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,544 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $421,327 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$70,033 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (true) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $1,812 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $1,812 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $3,043,375 | 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 | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,146,187 | BeginningYearBalanceAmt |
| Contributions | $48,506 | ContributionsAmt |
| Investment Earnings Or Losses | $277,152 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $189,838 | OtherExpendituresAmt |
| End Year Balance | $6,282,007 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,389,818 | BeginningYearBalanceAmt |
| Contributions | $114,878 | ContributionsAmt |
| Investment Earnings Or Losses | $144,869 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $213,640 | OtherExpendituresAmt |
| End Year Balance | $6,146,187 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,105,023 | BeginningYearBalanceAmt |
| Contributions | $105,174 | ContributionsAmt |
| Investment Earnings Or Losses | $438,077 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $258,456 | OtherExpendituresAmt |
| End Year Balance | $6,389,818 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,054,403 | BeginningYearBalanceAmt |
| Contributions | $51,496 | ContributionsAmt |
| Investment Earnings Or Losses | $314,311 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $315,187 | OtherExpendituresAmt |
| End Year Balance | $6,105,023 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,959,108 | BeginningYearBalanceAmt |
| Contributions | $228,435 | ContributionsAmt |
| Investment Earnings Or Losses | $212,149 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $345,289 | OtherExpendituresAmt |
| End Year Balance | $6,054,403 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $88,955 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,242,751 | OtherCostOrOtherBasisAmt |
| Book Value | $1,331,706 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,118,225 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,669,483 | DepreciationAmt |
| Book Value | $48,448,742 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,596,372 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,889,360 | DepreciationAmt |
| Book Value | $2,707,012 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $52,487,460 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN PERTETUAL TRU | $6,875,445 |
| COLLECTIBLES | $3,043,375 |
| DEBT SERVICE FUND | $2,497,350 |
| REMAINDER INTEREST TRUSTS | $1,477,284 |
| LIBRARY BOOKS | $654,025 |
| CONSTRUCTION IN PROGRESS | $345,642 |
| CASH AND CASH EQUIVALENTS | $13,081 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $14,906,202 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | US GOVERNMENT GRANTS REFUNDABLE | Desc |
| Amt | $1,573,660 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,573,660 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $22,500,133 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $421,327 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $189,092 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $155,246 | OtherRevenueAmt |
| Revenue Not Reported | $765,665 | RevenueNotReportedAmt |
| Revenue Subtotal | $21,734,468 | RevenueSubtotalAmt |
| Other Revenues Not Included | $14,280,918 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $14,280,918 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $36,015,386 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $22,145,288 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $189,092 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $155,239 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $344,331 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,800,957 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $14,210,885 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $14,210,885 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $36,011,842 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART III, LINE 4 | THE UNIVERSITY MAINTAINS A COLLECTION OF MIDDLE EAST ARTIFACTS AND A REPLICA OF THE JING YUNG BELL FOR PURPOSES OF PUBLIC EXHIBIT AND RESEARCH. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | ENDOWMENT FUNDS CONSIST OF APPROXIAMTELY 108 INDIVIDUAL FUNDS ESTABLISHED FOR SCHOLARSHIPS, GRANTS AND UNRESTRICTED PURPOSES FOR THE UNIVERSITY. ONLY REVENUE EARNED BY THE PORTFOLIO OF INVESTMENTS CAN BE USED FOR THE INTENDED PURPOSE. |
| SCHEDULE D, PAGE 3, PART X | THE UNIVERSITY HAS A TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING IT QUALIFIES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. AS SUCH, THE UNIVERSITY IS SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 511 OF THE INTERNAL REVENUE CODE. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2017 AND 2016. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | RENTAL EXPENSES 155,246 FUNDRAISING EXPENSES 0 |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | SCHOARLSHIPS AND GRANTS 14,253,088 BOWLING CENTER LOSS 70,033 GROUPING DIFFERENCES -42,203 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | RENTAL EXPENSES 155,246 FUNDRAISING EXPENSES 0 LOSS ON INTEREST RATE SWAP -7 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | SCHOLARSHIPS AND GRANTS 14,253,088 GROUPING DIFFERENCES -42,203 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | NONDISCRIMINATION POLICY NOTED IN ALL PUBLIC ADVERTISING, UNIVERSITY CATALOGS AND FINANCIAL AID LITERATURE. |
| SCHEDULE E, LINE 6 | WE RECEIVE PELL AND SEOG GRANTS FROM THE FEDERAL GOVERNMENT. THE PELL GRANT IS AWARDED TO INDIVIDUAL STUDENTS BASED ON NEED WHICH IS DEFINED BY THE FEDERAL GOVERNMENT THROUGH THE FASFA APPLICATION. SEOG IS AWARDED BY THE INSTITUTION BASED ON NEED WHICH IS DERIVED FROM THE FASFA APPLICATION. WE ALSO RECEIVE DIRECT SUBSIDIZED AND UNSUBSIDIZED AND PLUS LOANS WHICH ARE DIRECT LOANS BETWEEN STUDENTS AND THE GOVERNMENT. THESE ARE AWARDED TO STUDENTS AND ARE DISBURSED AFTER AN APPLICATION PROCESS BETWEEN THE STUDENT AND THE GOVERNMENT. WE ALSO RECEIVE AN IOWA TUITION GRANT FROM THE STATE OF IOWA WHICH IS AWARDED TO INDIVIDUAL STUDENTS BASED ON NEED. WE ALSO RECEIVED VOCATIONAL REHAB GRANTS AND VA BENEFITS WHICH ARE AWARDED TO SPECIFIC STUDENTS BASED ON CRITERIA FROM THOSE ORGANIZATIONS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|
| INSTITUTION SCHOLARSHIPS | 1450 | $13,754,413 | CASH |
| FEDERAL SEOG | 748 | $463,537 | CASH |
| VOCATIONAL REHAB GRANTS | 12 | $34,738 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY HAS A FINANCIAL AID DEPARTMENT WHOSE STAFF IS TRAINED AND CONTINUOUSLY EDUCATED REGARDING FEDERAL FINANCIAL AID RULES AND REGULATIONS. THE STAFF OF THE UNIVERSITY DETERMINES THE FINANCIAL NEED OF THE STUDENT AND DETERMINES THE AMOUNT OF FINANCIAL ASSISTANCE THAT CAN BE AWARDED TO THE STUDENT BASED ON FEDERAL RULES AND REGULATIONS. THE FINANCIAL AID STAFF ALSO AWARDS GRANTS AND SCHOLARSHIPS BASED ON ENDOWED GIFTS THAT COMPLY WITH THE TERMS OF THE ENDOWED GIFTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN OTTOSSON | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $175,874 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $5,276 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $10,311 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $191,461 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MUSCO SPORTS LIGHTING LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Loan Purpose | OPERATING | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $2,730,000 | OriginalPrincipalAmt |
| Balance Due | $1,730,000 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | false | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,730,000 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAHASKA COMM GROUP MCG | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE PART V | RelationshipDescriptionTxt |
| Transaction | $161,187 | TransactionAmt |
| Transaction | PHONE, INTERNET | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | SCHEDULE L, PART IV, LINE (1), COLUMN (B): MAHASKA COMMUNICATION GROUP (MCG) IS A WHOLLY OWNED SUBSIDIARY OF MUSCO CORPORATION. JOE CROOKHAM, BOARD OFFICER, AND HIS IMMEDIATE FAMILY ARE THE MAJORITY SHAREHOLDERS OF MUSCO CORPORATION. JOE CROOKHAM IS ALSO PRESIDENT AND CEO OF BOTH ENTITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | JOE CROOKHAM CHRIS HYLAND VICE CHAIR TRUSTEE BUSINESS RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | COPY OF FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EVERY BOARD MEMBER, ADMINISTRATOR, OR PERSON WHO HAS CONTROL OVER A BUDGET, COMPLETES A CONFLICT OF INTEREST FORM. THEY ARE REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION USED COMPARABLE DATA TO DETERMINE THE AMOUNT OF EXECUTIVE COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS AND TOP MANAGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION USED COMPARABLE DATA TO DETERMINE THE AMOUNT OF EXECUTIVE COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS AND TOP MANAGEMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON REQUEST TO THE BUSINESS OFFICE OF THE ORGANIZATION. |
| FORM 990, PART XI, LINE 9 | LOSS FROM WHOLLY OWNED SUBSIDIARY -70,033 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WPU REAL ESTATE FOUNDATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 TRUEBLOOD AVENUE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474400135 | EIN |
| Primary Activities | REAL ESTAT | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WPU | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLANCHE JOHNSON TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 SOUTH FIRST STREET | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 426613277 | EIN |
| Primary Activities | RENTAL REA | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12D | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAHASKA BOWLING & RECREATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 TRUEBLOOD AVE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421442162 | EIN |
| Primary Activities | BOWLING | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WPU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C CORP | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLANCHE JOHNSON TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $204,577 | InvolvedAmt |
| Method Of Amount Determination | FAIR VALUE | MethodOfAmountDeterminationTxt |