2018-04-16T11:04:42-05:00 2017-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-06-01 381359569 SPRING ARBOR UNIVERSITY % KEVIN ROSE SPRI 5177501200 106 E MAIN ST SPRING ARBOR MI 49283 KEVIN ROSE VP FOR FINANCE & ADM 5177501200 2018-04-17 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420181065000068 2018-04-16 P F560D4A486E1B6265A73BA7576EDA83A4C287CC2 F560D4A486E1B6265A73BA7576EDA83A4C287CC2 2016 2021-01-29 14:40:06Z BRENT ELLIS 106 E MAIN ST SPRING ARBOR MI 49283 101150549 false X WWW.ARBOR.EDU X 1873 MI SPRING ARBOR UNIVERSITY PROVIDES POST-SECONDARY EDUCATION TO OVER 3,300 STUDENTS, GRANTING BA, BS, MA AND MS DEGREES. 24 20 1975 20 159829 4400064 6250769 60572500 62312082 -281210 2819573 842037 213558 65533391 71595982 17738186 18677002 0 0 26627845 24954519 10000 10000 780799 19819278 21320235 64195309 64961756 1338082 6634226 88364269 90886006 42523077 38767101 45841192 52118905 SPRING ARBOR UNIVERSITY IS A COMMUNITY OF LEARNERS DISTINGUISHED BY OUR LIFELONG INVOLVEMENT IN THE STUDY AND APPLICATION OF THE LIBERAL ARTS, TOTAL COMMITMENT TO JESUS CHRIST AS THE PERSPECTIVE FOR LEARNING AND CRITICAL PARTICIPATION IN THE CONTEMPORARY WORLD. false false 58881045 18677002 62514470 SPRING ARBOR UNIVERSITY IS A CHRISTIAN INSTITUTION SERVING OVER 3,300 STUDENTS. ALL PROGRAM SERVICE EXPENSES ARE RELATED TO INSTRUCTION, ACADEMIC SUPPORT, STUDENT AND AUXILIARY SERVICES FOR THOSE STUDENTS WHO STUDY AT OUR MAIN CAMPUS, THROUGH OUR ONLINE EDUCATION OR AT ONE OF OUR SITES AROUND THE STATE OF MICHIGAN. 58881045 true true false false false false false true false true true false false false true false false true true true true false false false true false false false true true false false false false false false true true true false false false false true true true false false true 4798 0 true 1975 true true true false false false false true true true 1 false false false X 24 20 false false false false false false false true true false false true true true true true false true true false MI X KEVIN ROSE 5177501200 106 E MAIN STREET SPRING ARBOR MI 49283 RUSS ATHERTON BOARD MEMBER 2.0 0.0 X 0 0 0 SARAH BATES BOARD MEMBER 2.0 0.0 X 0 0 0 DEBRA BLEWS BOARD MEMBER 3.0 0.0 X 0 0 0 DANIEL BOSS BOARD MEMBER 3.0 0.0 X 0 0 0 IRA COMBS BOARD MEMBER 2.0 0.0 X 0 0 0 JAMES GALLOGLY BOARD MEMBER 2.0 0.0 X 0 0 0 JUDI GANTON BOARD MEMBER 2.0 0.0 X 0 0 0 ROBERT GOULD BOARD MEMBER 2.0 0.0 X 0 0 0 TODD HUNT BOARD MEMBER 2.0 0.0 X 0 0 0 JEFFREY JOHNSON BOARD MEMBER 2.0 0.0 X 0 0 0 RON JONES BOARD MEMBER 2.0 0.0 X 0 0 0 DAVID KENDALL BOARD MEMBER 2.0 0.0 X 0 0 0 BETH KUNTZLEMAN BOARD MEMBER 3.0 0.0 X 0 0 0 HERBERT MCLACHLAN BOARD MEMBER 3.0 0.0 X 0 0 0 BETTY OVERTON-ADKINS BOARD MEMBER 2.0 0.0 X 0 0 0 PETER MCCOWAN BOARD MEMBER 2.0 0.0 X 0 0 0 RICHARD TOWNLEY BOARD MEMBER 2.0 0.0 X 0 0 0 ROBERT TURNER BOARD MEMBER 2.0 0.0 X 0 0 0 MELINDA VOKAL BOARD MEMBER 2.0 0.0 X 0 0 0 DONALD WALKER BOARD MEMBER 2.0 2.0 X 0 0 0 DAVID WHITE BOARD MEMBER 3.0 2.0 X 0 0 0 TAMARA BAILEY VICE CHAIRMAN 4.0 0.0 X X 0 0 0 EDWARD LAMOREAUX SECRETARY-TREASURER 4.0 0.0 X X 0 0 0 DALE STEPHENSON CHAIRMAN 4.0 2.0 X X 0 0 0 BRENT ELLIS PRESIDENT 50.0 2.0 X 195139 0 34153 KEVIN ROSE VP FOR FINANCE & ADMIN 50.0 0.0 X 121550 0 23300 MKIMBERLY RUPERT PROVOST 50.0 0.0 X 132300 0 9674 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 50.0 2.0 X 128800 0 30261 577789 0 97388 4 false true false CHARTWELLS DINING SERVICES P O BOX 91337 CHICAGO IL 60693 FOOD SVC PROVIDER 2504040 SIGNIFICANTSYSTEMSCOM LLC 12821 E NEW MARKET ST STE 300 CARMEL IN 46032 COLLEGE/STUDENT SVCS 2499864 5 LEPRECHAUNS LLC 414 N JACKSON ST STE 87-1 JACKSON MI 49201 CONSTRUCTION SVCS 1088783 TREE OF LIFE BOOKSTORES LLC 1500 S WESTERN AVE MARION IN 46953 BOOKSTORE PROVIDER 953533 JENZABAR P O BOX 55018 BOSTON MA 02205 COMPUTER SOFTWARE 333897 15 37725 386160 5826884 952484 6250769 STUDENT TUITION AND FEES 611310 53543086 53543086 AUXILARY SERVICES 611310 8768996 8768996 62312082 202457 202457 0 0 0 0 0 31604988 301413 28713321 575964 2891667 -274551 2617116 2617116 18245 37725 166904 -148659 -148659 0 0 0 228546 98378 130168 130168 OTHER REVENUE 232049 72220 159829 232049 71595982 62514470 159829 2670914 0 18677002 18677002 0 0 675177 573900 87773 13504 0 19040133 16184113 2475217 380803 759128 645258 98687 15183 3720953 3162810 483724 74419 759128 645258 98687 15183 0 91501 91501 108686 108686 0 10000 10000 0 1416056 1203648 184087 28321 4117361 3499757 535257 82347 1739769 1478804 226170 34795 712077 605265 92570 14242 0 3296430 2801965 428536 65929 1705446 1449629 221708 34109 0 598184 508456 77764 11964 974867 974867 0 2237011 2237011 596965 507420 89545 DINING SERVICES 2226568 2226568 BAD DEBT 125199 125199 EQUIPMENT 675122 675122 MISCELLANEOUS 698993 698993 64961756 58881045 5299912 780799 7500 7500 8526942 12878744 383849 1164622 4923982 2080369 0 0 0 0 2933175 2715748 29478 28229 321421 289358 97720315 42088414 56327659 55631901 13001070 14561199 338890 205386 0 0 0 0 1570303 1322950 88364269 90886006 3907352 4614889 0 0 4311366 3900051 0 0 0 0 0 0 23205808 21264042 0 0 11098551 8988119 42523077 38767101 X 31174677 34809594 2956845 4916232 11709670 12393079 45841192 52118905 88364269 90886006 X 6634226 -1337943 981430 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X Education false 13213258 584642 1501213 409326 79277 14810510 12789851 1472754 -628300 345749 75298 13213258 12037762 459890 575987 216491 67297 12789851 10263293 940459 1107624 193358 80256 12037762 8443016 447220 1590529 212799 4673 10263293 0.13000 0.72000 0.15000 true false 2037955 2037955 68264847 22341318 45923529 6559887 1413640 5146247 20857626 18333456 2524170 55631901 0 REFUNDABLE STUDENT AND OTHER DEPOSITS 674525 ANNUITIES PAYABLE 326108 INTEREST SWAP AGREEMENTS 214099 REFUNDABLE GOVERNMENT LOAN ADVANCES 2728434 ACCRUED POSTRETIREMENT BENEFITS 5044953 8988119 53115905 -1337943 1669793 331850 52784055 63136 18748791 18811927 71595982 46486899 265281 265281 46221618 63136 18677002 18740138 64961756 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART III, LINE 4 THE ART EXHIBIT IS USED FOR CLASSROOM TEACHING. SCHEDULE D, PART V, LINE 4 PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE USED TO SUPPORT STUDENT SCHOLARSHIPS, INSTRUCTION, ACADEMIC SUPPORT AND INSTITUTIONAL SUPPORT ACTIVITIES AS INTENDED BY DONOR RESTRICTIONS. BOARD DESIGNATED ENDOWMENT FUNDS ARE USED AT THE DISCRETION OF THE GOVERNING BOARD FOR SPECIAL PROJECTS WHICH MAY INCLUDE CAPITAL PURCHASES, SPECIAL PROJECTS AND OTHER ITEMS. SCHEDULE D, PART XI, LINE 2D COST OF GOODS SOLD 98,378 CURRENT YEAR GAIN ON POST RETIREMENT 767,144 SPECIAL EVENTS RECLASS 166,904 CHANGE IN VALUE OF DERIVATIVE CONTRACT 593,087 CHANGE IN VALUE OF INTERESTS IN PERPETUAL TRUST 44,280 TOTAL $1,669,793 SCHEDULE D, PART XI, LINE 4B OTHER 71,789 STUDENT AID 18,677,002 TOTAL $18,748,791 SCHEDULE D, PART XII, LINE 2D COST OF GOODS SOLD 98,378 SPECIAL EVENTS RECLASS 166,904 TOTAL $265,281 SCHEDULE D, PART XII, LINE 4B STUDENT AID $18,677,002 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE POLICY IS PUBLISHED ON THE UNIVERSITY WEBSITE. SCHEDULE E, PART I, LINE 6A THE UNIVERSITY RECEIVES FINANCIAL AID FOR STUDENTS FROM THE TITLE IV PROGRAM OF US DEPARTMENT OF EDUCATION AND FOR THE STATE EDUCATION DEPARTMENTS FROM MICHIGAN AND OHIO. false CENTRAL AMERICA AND THE CARIBBEAN 1 2 PROGRAM SERVICES GUATEMALA SEM. ABROAD 239881 1 2 1 2 239881 239881 false false false false false false PRES'S WKD 37725 37725 23725 43250 25650 67253 GOLF OUTING 18245 18245 5376 17 1633 0 55970 37725 18245 29101 43267 25650 68886 166904 -148659 true INSTITUIONAL FINANCIAL AID 1552 18677002 FMV SCHEDULE I, PART I, LINE 2 SPRING ARBOR UNIVERSITY IS COMMITTED TO PROVIDING RESOURCES NECESSARY TO HELP STUDENTS COMPLETE THEIR EDUCATION. IN SELECTING THE STUDENTS TO RECEIVE THIS ASSISTANCE, THE UNIVERSITY PLACES PRIMARY EMPHASIS ON THE STUDENT'S ACADEMIC ACHIEVEMENT AND FINANCIAL NEED. AWARDS ARE DETERMINED BY THE UNIVERSITY SCHOLARSHIP COMMITTEE. UPON ENROLLMENT VERIFICATION, THE AWARDS ARE USED TO OFFSET THE COST OF ATTENDANCE. X X X true true X X false false false false false false false false false BRENT ELLIS PRESIDENT 195139 0 0 0 0 0 11433 0 22720 0 229292 0 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 128800 0 0 0 0 0 7583 0 22678 0 159061 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT RESIDES IN A UNIVERSITY OWNED HOUSE. THE HOUSING IS NONTAXABLE DUE TO THE FACT THAT IT IS REQUIRED AS A CONDITION OF EMPLOYMENT, THE HOME IS LOCATED ON CAMPUS, AND THE HOME IS USED FOR BUSINESS EVENTS. WEEKLY CLEANING SERVICES ARE PROVIDED FOR THE HOME. THE PRESIDENT AND EXECUTIVE VICE PRESIDENT ARE PROVIDED A COUNTRY CLUB MEMBERSHIP BY THE UNIVERSITY. EMPLOYEES ARE TAXED FOR PERSONAL USE OF THE DUES. DUES ARE ROUTINELY PAID FOR COMMUNITY AND PROFESSIONAL ORGANIZATIONS FOR OFFICERS AND OTHER EMPLOYEES. REID ATHERTON FAMILY MEMBER BOARD MEMBR 56358 EMPLOYMENT false THOMAS KUNTZLEMAN FAMILY MEMBER BOARD MEMBR 93739 EMPLOYMENT false X 8 910528 FMV X TRAVEL, MEALS, & SUPPLIES 19 33956 FMV X EQUIPMENT 2 8000 FMV 9 false true false FORM 990, PART IV, LINE 1B DUE TO BUSINESS TRANSACTIONS WITH INTERESTED PERSONS, BETH KUNTZLEMAN AND RUSS ATHERTON ARE NOT CONSIDERED INDEPENDENT. FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS CONDUCTED BY FINANCE, COMPENSATION AND AUDIT COMMITTEES OF THE BOARD OF TRUSTEES DURING A JOINT MEETING BEFORE THE 990 IS FILED. AFTER THIS REVIEW, A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS AND THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND CABINET MEMBERS SUBMIT CONFLICT OF INTEREST DOCUMENTS ANNUALLY. THESE DOCUMENTS ARE KEPT IN THE PRESIDENT'S OFFICE. IF SOMEONE HAS A CONFLICT OF INTEREST, THE CONFLICT IS RECOGNIZED BY THE BOARD MEMBER AND WILL RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE PRESIDENT IS BENCHMARKED BY THE HUMAN RESOURCE DIRECTOR AND THAT INFORMATION IS USED BY THE BOARD CHAIR AND PRESIDENTIAL SEARCH COMMITTEE. FURTHER INCREASES ARE ALSO INITIATED AND REVIEW AT THE BOARD LEVEL. FORM 990, PART VI, SECTION B, LINE 15B CABINET MEMBER COMPENSATION REVIEW IS COMPLETED BY THE HUMAN RESOURCE OFFICE AND A BENCHMARKING STUDY IS DONE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF INTERESTS IN PERPETUAL TRUST 44,280 CURRENT YEAR LOSS ON POST RETIREMENT 767,144 CHANGE IN VALUE OF DERIVATIVE CONTRACT 593,087 TRANSFER TO SAUF -351,292 OTHER -71,789 TOTAL 981,430 SPRING ARBOR UNIVERSITY FOUNDATION 106 E MAIN ST SPRING ARBOR MI 49283 743066798 FUNDRAISING MI 501C3 12A SAU true MICHINDOH CONFERENCE CTR 4545 E BACON RD HILLSDALE MI 49542 270209917 CHRISTIAN CTR MI 501C3 10 SAU true CHARITABLE REMAINDER TRUSTS (6) 106 E MAIN ST SPRING ARBOR MI 49283 CHARITABLE TR MI TRUST false false false false false false false false false false false false false false true true true true true false MICHINDOH CONFERENCE CTR O 54641 FMV SPRING ARBOR UNIVERSITY FOUNDATION R 769223 FMV SPRING ARBOR UNIVERSITY FOUNDATION R 351292 FMV