UNIVERSITY OF DUBUQUE: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF DUBUQUE (EIN 42-0680323)
- Tax period
- 2017-06-01 to 2018-05-31
- Filed
- 2018-11-02
- IRS object ID
- 201843069349300939
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-02T10:42:58-05:00 | ReturnTs |
| Tax Period End | 2018-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE SUITE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680323 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF DUBUQUE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 5635893000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVENUE | AddressLine1Txt |
| City | DUBUQUE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES STEINER | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 5635893210 | PhoneNum |
| Signature | 2018-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CARLEY UMSTEAD | PreparerPersonNm |
| PTIN | P00982177 | PTIN |
| Phone | 3192985333 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.171.131.189 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-10-29 | IPDt |
| IP Tm | 16:23:33 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 9D3E37C9B3F1900320B932F13258C2DA42220A0F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3B40D2BB9DC155A8CECE0322F43835FBE5BCE9B8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFFREY F BULLOCK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVENUE | AddressLine1Txt |
| City | DUBUQUE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $122,287,675 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DBQ.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | POSTSECONDARY AND GRADUATE LEVEL EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 1608 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $438,600 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $345,984 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $50,715,035 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,077,557 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $64,943,756 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $70,455,087 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,836,739 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,022,691 | CYInvestmentIncomeAmt |
| PY Other Revenue | $432,900 | PYOtherRevenueAmt |
| CY Other Revenue | $443,201 | CYOtherRevenueAmt |
| PY Total Revenue | $121,928,430 | PYTotalRevenueAmt |
| CY Total Revenue | $87,998,536 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,583,879 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $24,240,033 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $29,662,708 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $34,050,355 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,261,629 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,324,958 | PYOtherExpensesAmt |
| CY Other Expenses | $26,122,446 | CYOtherExpensesAmt |
| PY Total Expenses | $75,571,545 | PYTotalExpensesAmt |
| CY Total Expenses | $84,412,834 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $46,356,885 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,585,702 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $294,561,791 | TotalAssetsBOYAmt |
| Total Assets EOY | $307,640,148 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $67,136,830 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $63,798,793 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $227,424,961 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $243,841,355 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE UNIVERSITY OF DUBUQUE IS A SMALL, PRIVATE UNIVERSITY AFFILIATED WITH THE PRESBYTERIAN CHURCH (U.S.A.) OFFERING UNDERGRADUATE, GRADUATE, AND THEOLOGICAL SEMINARY PROGRAMS. THE UNIVERSITY IS COMPRISED OF INDIVIDUALS FROM THE REGION, THE NATION, AND THE WORLD.AS A COMMUNITY, THE UNIVERSITY PRACTICES ITS CHRISTIAN FAITH BY EDUCATING STUDENTS AND PURSUING EXCELLENCE IN SCHOLARSHIP. THEREFORE, THE UNIVERSITY OF DUBUQUE IS COMMITTED TO:- THE PRESBYTERIAN TRADITION;- EXCELLENCE IN ACADEMIC INQUIRY AND PROFESSIONAL PREPARATION;- RELATIONSHIPS WHICH ENCOURAGE INTELLECTUAL, SPIRITUAL, AND MORAL DEVELOPMENT;- COMMUNITY WHERE DIVERSITY IS APPRECIATED AND CHRISTIAN LOVE IS PRACTICED;- STEWARDSHIP OF ALL GOD'S HUMAN AND NATURAL RESOURCES;- ZEAL FOR LIFE-LONG LEARNING AND SERVICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $39,001,882 | ExpenseAmt |
| Grant | $24,240,033 | GrantAmt |
| Revenue | $66,483,714 | RevenueAmt |
| Desc | INSTRUCTION: 2,187 FTE (UNDERGRADUATE, GRADUATE, AND SEMINARY STUDENTS) FALL 2017. LARGEST UNDERGRADUATE MAJORS INCLUDE BUSINESS ADMINISTRATION, FLIGHT OPERATIONS, AND HEALTH, WELLNESS, AND RECREATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,904,855 | ExpenseAmt |
| Revenue | $735,653 | RevenueAmt |
| Desc | STUDENT SERVICES: INCLUDES ADMISSIONS, ATHLETICS, AND ALL AREAS OF STUDENT LIFE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,118,901 | ExpenseAmt |
| Revenue | $1,943,111 | RevenueAmt |
| Desc | AUXILIARY SERVICES: INCLUDES UNIVERSITY BOOKSTORE, COFFEEHOUSE, AND DAYCARE FACILITIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,446,621 | ExpenseAmt |
| Revenue | $1,292,609 | RevenueAmt |
| Desc | ACADEMIC SUPPORT | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $5,446,621 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,292,609 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $65,472,259 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 132 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1608 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | 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 | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES STEINER VP OF FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5635893210 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVE | AddressLine1Txt |
| City | DUBUQUE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| REV DR JEFFREY BULLOCK | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $377,859 | $0 | $56,628 | |
| JOSEPH A CHLAPATY | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HON JAMES L MARTIN | |||||||
| VICE CHAIRMAN/TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS J HORSTMANN | |||||||
| SECRETARY-TREASURER/TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARK P BRODERSEN MD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN E BUTLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN G COUCHMAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES A DAOUD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIMBERLY M DAVID | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN R FARBER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| R GERALD FOX | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAVAUNNE A GASTON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J HAZEN GRAVES | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD J HANNON MD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV BRUCE E HEDGEPETH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| OZELL HUDSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFERY KEITH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEWEL KINTZINGER-DAY | |||||||
| TRUSTEE (UNTIL 11/17) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT A KNAPP | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRYAN MCKEAG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRUCE OBBINK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA PALMER-NOONE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KENT A PETERSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE LUCK PREISS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILLIP A RUPPEL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH J SLAUGHTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RONALD A STOCKDALE | |||||||
| TRUSTEE (UNTIL 06/17) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN D STOLTZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD C SVRLUGA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM J SVRLUGA JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT TAYLOR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT WEBB | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS WOODWARD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV CATHY F YOUNG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RON CAVANAGH | |||||||
| ALUMNI REP TO THE BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES D STEINER | |||||||
| VP FINANCE/ASST TREASURER | 40.00 | Yes (X) | $282,222 | $0 | $49,118 | ||
| DEBORAH BUOL | |||||||
| ASSISTANT SECRETARY | 40.00 | Yes (X) | $73,966 | $0 | $4,114 | ||
| PETER SMITH | |||||||
| VP ENROLLMENT/UNIV RELATIONS | 40.00 | $283,909 | $0 | $48,471 | Yes (X) | ||
| DR MARK WARD | |||||||
| VP OF ACADEMIC AFFAIRS | 40.00 | $276,915 | $0 | $24,161 | Yes (X) | ||
| JESSE JAMES | |||||||
| SR ASSOC VP FOR ENROLLMENT | 40.00 | $176,699 | $0 | $9,001 | Yes (X) | ||
| ALAN GARFIELD | |||||||
| ASSOC. PROFESSOR COMPUTER | 40.00 | $123,775 | $0 | $20,048 | Yes (X) | ||
| DR MICHAEL MIYAMOTO | |||||||
| VP & DEAN OF STUDENT LIFE | 40.00 | $183,242 | $0 | $4,512 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,778,587 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $216,053 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| AMERISERVE FOOD MANAGEMENT SERVICES | |||||
| 200 E WALNUT | COLUMBIA | MO | 65203 | FOOD SERVICE MANAGEMENT | $2,688,621 |
| COTTINGHAM & BUTLERSISCO BENEFITS | |||||
| 800 MAIN ST | DUBUQUE | IA | 52001 | INSURANCE & CLAIM ADMINISTRATION | $1,480,878 |
| CONLON CONSTRUCTION | |||||
| 1100 ROCKDALE RD | DUBUQUE | IA | 52003 | CONSTRUCTION SERVICES | $951,506 |
| FIFTH THIRD BANK | |||||
| UBS TOWER 1 N UPPER WACKER DR | CHICAGO | IL | 60606 | FINANCIAL SERVICES | $929,156 |
| BROWN AVIATION LEASE V LLC | |||||
| 6 CLOCK TOWER PLACE STE 300 | MAYNARD | MA | 01754 | AVIATION SERVICES | $571,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $6,731 | FundraisingAmt |
| Government Grants | $539,777 | GovernmentGrantsAmt |
| All Other Contributions | $6,531,049 | AllOtherContributionsAmt |
| Noncash Contributions | $414,654 | NoncashContributionsAmt |
| Total Contributions | $7,077,557 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| STUDENT REVENUES | 611600 | $66,483,714 | $66,483,714 | |
| AUXILIARY ENTERPRISES | 611600 | $1,943,111 | $1,943,111 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,028,262 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,028,262 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $70,455,087 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,261,795 | TotalRevenueColumnAmt |
| Exclusion | $3,261,795 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $105,480 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $32,996 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $72,484 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,484 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $72,484 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $38,541,447 | SecuritiesAmt |
| Other | $2,440,312 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,936,076 | SecuritiesAmt |
| Other | $284,787 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,605,371 | SecuritiesAmt |
| Other | $2,155,525 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,760,896 | TotalRevenueColumnAmt |
| Exclusion | $6,760,896 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $39,881 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $6,731 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $35,280 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,601 | TotalRevenueColumnAmt |
| Exclusion | $4,601 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | K-1 PAXTON/PATTERSON | Desc |
| Business | 310000 | BusinessCd |
| Total Revenue Column | $366,116 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $366,116 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $366,116 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,998,536 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,511,976 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $438,600 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,970,403 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,240,033 | TotalAmt |
| Program Services | $24,240,033 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $886,983 | TotalAmt |
| Management And General | $584,567 | ManagementAndGeneralAmt |
| Fundraising | $302,416 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,667,161 | TotalAmt |
| Program Services | $1,319,062 | ProgramServicesAmt |
| Management And General | $337,580 | ManagementAndGeneralAmt |
| Fundraising | $10,519 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,060,104 | TotalAmt |
| Program Services | $18,941,822 | ProgramServicesAmt |
| Management And General | $5,678,450 | ManagementAndGeneralAmt |
| Fundraising | $439,832 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,059,098 | TotalAmt |
| Program Services | $764,244 | ProgramServicesAmt |
| Management And General | $273,534 | ManagementAndGeneralAmt |
| Fundraising | $21,320 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,680,197 | TotalAmt |
| Program Services | $2,053,346 | ProgramServicesAmt |
| Management And General | $1,610,054 | ManagementAndGeneralAmt |
| Fundraising | $16,797 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,696,812 | TotalAmt |
| Program Services | $1,265,580 | ProgramServicesAmt |
| Management And General | $397,585 | ManagementAndGeneralAmt |
| Fundraising | $33,647 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,607 | TotalAmt |
| Management And General | $19,607 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,205 | TotalAmt |
| Management And General | $152,205 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,244 | TotalAmt |
| Management And General | $286,244 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,036,672 | TotalAmt |
| Program Services | $2,894,790 | ProgramServicesAmt |
| Management And General | $116,566 | ManagementAndGeneralAmt |
| Fundraising | $25,316 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $947,445 | TotalAmt |
| Program Services | $790,008 | ProgramServicesAmt |
| Fundraising | $157,437 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,733,465 | TotalAmt |
| Program Services | $1,088,273 | ProgramServicesAmt |
| Management And General | $621,304 | ManagementAndGeneralAmt |
| Fundraising | $23,888 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775,139 | TotalAmt |
| Program Services | $44,033 | ProgramServicesAmt |
| Management And General | $731,106 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,968,902 | TotalAmt |
| Program Services | $1,968,902 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689,600 | TotalAmt |
| Program Services | $556,974 | ProgramServicesAmt |
| Management And General | $73,291 | ManagementAndGeneralAmt |
| Fundraising | $59,335 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,697 | TotalAmt |
| Program Services | $94,511 | ProgramServicesAmt |
| Management And General | $20,186 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,469,203 | TotalAmt |
| Program Services | $1,199,919 | ProgramServicesAmt |
| Management And General | $269,284 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,523,380 | TotalAmt |
| Program Services | $3,399,309 | ProgramServicesAmt |
| Management And General | $1,124,071 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $889,346 | TotalAmt |
| Program Services | $233,132 | ProgramServicesAmt |
| Management And General | $656,214 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEMBERSHIP & FEES | $1,073,759 | $130,177 | $940,444 | $3,138 |
| COST OF GOODS SOLD | $930,723 | $930,723 | ||
| STUDENT ACCOUNT SUPPORT | $561,689 | $561,689 | ||
| 990-T PAYMENTS | $167,685 | $167,685 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,782,685 | TotalAmt |
| Program Services | $2,995,732 | ProgramServicesAmt |
| Management And General | $3,618,969 | ManagementAndGeneralAmt |
| Fundraising | $167,984 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,412,834 | TotalAmt |
| Program Services | $65,472,259 | ProgramServicesAmt |
| Management And General | $17,678,946 | ManagementAndGeneralAmt |
| Fundraising | $1,261,629 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,504,224 | BOYAmt |
| EOY | $23,639,659 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,778,106 | BOYAmt |
| EOY | $12,604,732 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,112,709 | BOYAmt |
| EOY | $3,561,181 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,717 | BOYAmt |
| EOY | $411,422 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,706 | BOYAmt |
| EOY | $818,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $185,204,111 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $71,542,113 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,129,936 | BOYAmt |
| EOY | $113,661,998 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,914,586 | BOYAmt |
| EOY | $139,273,551 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,011,645 | BOYAmt |
| EOY | $4,905,817 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,933,899 | BOYAmt |
| EOY | $7,992,441 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,996,263 | BOYAmt |
| EOY | $770,465 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,561,791 | BOYAmt |
| EOY | $307,640,148 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,581,103 | BOYAmt |
| EOY | $7,087,763 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,752,225 | BOYAmt |
| EOY | $3,295,307 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,420,000 | BOYAmt |
| EOY | $42,605,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,613,374 | BOYAmt |
| EOY | $2,087,683 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,770,128 | BOYAmt |
| EOY | $8,723,040 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,136,830 | BOYAmt |
| EOY | $63,798,793 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,028,240 | BOYAmt |
| EOY | $90,215,216 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,392,615 | BOYAmt |
| EOY | $46,337,031 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,004,106 | BOYAmt |
| EOY | $107,289,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,424,961 | BOYAmt |
| EOY | $243,841,355 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,561,791 | BOYAmt |
| EOY | $307,640,148 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,585,702 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $10,577,712 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,252,980 | 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 |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $154,163,470 | BeginningYearBalanceAmt |
| Contributions | $2,785,001 | ContributionsAmt |
| Investment Earnings Or Losses | $17,875,268 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,118,711 | GrantsOrScholarshipsAmt |
| Other Expenditures | $6,172,532 | OtherExpendituresAmt |
| Administrative Expenses | $286,244 | AdministrativeExpensesAmt |
| End Year Balance | $166,246,252 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $108,298,729 | BeginningYearBalanceAmt |
| Contributions | $40,335,993 | ContributionsAmt |
| Investment Earnings Or Losses | $9,015,685 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $781,868 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,593,885 | OtherExpendituresAmt |
| Administrative Expenses | $111,184 | AdministrativeExpensesAmt |
| End Year Balance | $154,163,470 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $112,773,576 | BeginningYearBalanceAmt |
| Contributions | $532,270 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,252,253 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $724,281 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,860,766 | OtherExpendituresAmt |
| Administrative Expenses | $169,817 | AdministrativeExpensesAmt |
| End Year Balance | $108,298,729 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $93,611,571 | BeginningYearBalanceAmt |
| Contributions | $4,045,066 | ContributionsAmt |
| Investment Earnings Or Losses | $18,710,498 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $684,987 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,772,426 | OtherExpendituresAmt |
| Administrative Expenses | $136,146 | AdministrativeExpensesAmt |
| End Year Balance | $112,773,576 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,953,263 | BeginningYearBalanceAmt |
| Contributions | $449,651 | ContributionsAmt |
| Investment Earnings Or Losses | $8,872,231 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $572,589 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,970,298 | OtherExpendituresAmt |
| Administrative Expenses | $120,687 | AdministrativeExpensesAmt |
| End Year Balance | $93,611,571 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26040 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.63210 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.10760 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,574,602 | OtherCostOrOtherBasisAmt |
| Book Value | $2,574,602 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $154,926,996 | OtherCostOrOtherBasisAmt |
| Depreciation | $50,465,793 | DepreciationAmt |
| Book Value | $104,461,203 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,075,007 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,288,951 | DepreciationAmt |
| Book Value | $1,786,056 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,283,237 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,787,369 | DepreciationAmt |
| Book Value | $3,495,868 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,344,269 | OtherCostOrOtherBasisAmt |
| Book Value | $1,344,269 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $113,661,998 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENTS' DEPOSITS | $874,431 |
| DUE TO U.S. GOV'T-PERKINS LOAN PROGRAM | $1,124,680 |
| ACCRUED LOSS ON INTEREST RATE SWAP | $6,629,068 |
| ANNUITY OBLIGATION | $94,861 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,723,040 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $76,371,226 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $10,577,712 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$21,987,054 | OtherRevenueAmt |
| Revenue Not Reported | -$11,409,342 | RevenueNotReportedAmt |
| Revenue Subtotal | $87,780,568 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $286,244 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$68,276 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $217,968 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $87,998,536 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $59,954,832 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $68,276 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $68,276 | ExpensesNotReportedAmt |
| Expenses Subtotal | $59,886,556 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $286,244 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $24,240,034 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $24,526,278 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $84,412,834 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS SUPPORT STUDENT SCHOLARSHIPS, ACADEMIC PROGRAMMING, AND INSTITUTIONAL SUPPORT. |
| PART X, LINE 2: | THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF MAY 31, 2018 AND 2017, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED MAY 31, 2014 AND PRIOR. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS SHOWN AS CONTRA INCOME -24,240,034. PAXTON PATTERSON K-1 BOOK/TAX DIFFERENCE -53,298. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -1,417. UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP 2,307,695. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE FOR 990 -35,280. RENTAL EXPENSES NETTED WITH REVENUE FOR 990 -32,996. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE NETTED WITH RENTAL INCOME FOR 990 35,280. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE FOR 990 32,996. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS SHOWN AS CONTRA INCOME 24,240,034. |
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 | THE POLICY IS PUBLISHED IN VARIOUS NEWSPAPERS AND BROCHURES FOR PROSPECTIVE STUDENTS. |
| SCHEDULE E, PART I, LINE 6 | FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY IS DISTRIBUTED TO STUDENTS USING FEDERALLY APPROVED FINANCIAL NEED ANALYSIS CRITERIA. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD EXPENSES | $19,443 |
| EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD EXPENSES | $1,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $20,943 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $20,943 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | FOREIGN EXPENDITURES ARE REPORTED ON A FISCAL YEAR ACCRUAL ACCOUNTING BASIS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $46,612 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $6,731 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $39,881 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $22,377 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $12,903 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $46,612 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $6,731 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $39,881 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $22,377 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,903 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $35,280 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $4,601 | 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 | SCHOLARSHIPS & GRANTS | GrantTypeTxt |
| Recipient | 1752 | RecipientCnt |
| Cash Grant | $24,240,033 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | DISBURSEMENTS TO STUDENTS RECEIVING FINANCIAL AID ARE MADE IN ACCORDANCE WITH INSTITUTIONAL PROCEDURES TO ENSURE THAT THOSE RECEIVING AID ARE QUALIFYING RECIPIENTS. FEDERAL FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY IS DISTRIBUTED TO STUDENTS USING FEDERALLY APPROVED FINANCIAL NEED ANALYSIS CRITERIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| 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 | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| REV DR JEFFREY BULLOCK | ||||||||||||||
| PRESIDENT | $271,687 | $0 | $100,000 | $0 | $6,172 | $0 | $17,073 | $0 | $39,555 | $0 | $434,487 | $0 | $0 | $0 |
| JAMES D STEINER | ||||||||||||||
| VP FINANCE/ASST TREASURER | $175,606 | $0 | $27,540 | $0 | $79,076 | $0 | $29,449 | $0 | $19,669 | $0 | $331,340 | $0 | $78,091 | $0 |
| PETER SMITH | ||||||||||||||
| VP ENROLLMENT/UNIV RELATIONS | $178,156 | $0 | $27,540 | $0 | $78,213 | $0 | $29,449 | $0 | $19,022 | $0 | $332,380 | $0 | $53,499 | $0 |
| DR MARK WARD | ||||||||||||||
| VP OF ACADEMIC AFFAIRS | $176,360 | $0 | $26,775 | $0 | $73,780 | $0 | $10,737 | $0 | $13,424 | $0 | $301,076 | $0 | $0 | $0 |
| JESSE JAMES | ||||||||||||||
| SR ASSOC VP FOR ENROLLMENT | $94,292 | $0 | $19,290 | $0 | $63,117 | $0 | $5,787 | $0 | $3,214 | $0 | $185,700 | $0 | $36,775 | $0 |
| DR MICHAEL MIYAMOTO | ||||||||||||||
| VP & DEAN OF STUDENT LIFE | $117,593 | $0 | $11,730 | $0 | $53,919 | $0 | $4,106 | $0 | $406 | $0 | $187,754 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | REV. DR. JEFFREY BULLOCK, PRESIDENT, IS PROVIDED WITH NON-TAXABLE HOUSING WHICH INCLUDES UTILITIES AND RESIDENTIAL CLEANING SERVICES. THE UNIVERSITY SUPPORTS ITS PRESIDENT LIVING IN THE PRESIDENTIAL HOUSE OWNED BY THE UNIVERSITY BECAUSE OF ITS REQUIREMENT THAT THE PRESIDENT CONDUCT SIGNIFICANT BUSINESS ACTIVITIES AND UNIVERSITY RELATED ENTERTAINMENT ON UNIVERSITY PROPERTY. THE RESIDENCE LOCATED IN NEAR PROXIMITY TO CAMPUS WHICH IS OWNED BY THE UNIVERSITY, IS DESIGNATED AS THE OFFICIAL PRESIDENTIAL HOUSE. THE VALUE OF THE HOUSING AND RELATED SERVICES IS REPORTED AS OTHER COMPENSATION ON FORM 990, PAGE 7, PART VII, SECTION A, COLUMN (F) AND SCHEDULE J, PAGE 2, PART II, COLUMN (D). THE ORGANIZATION PAYS COUNTRY CLUB DUES ON BEHALF OF REV. DR. JEFFREY BULLOCK, PRESIDENT, JAMES D. STEINER, VP OF FINANCE & AUXILIARY SERVICES, DR. MARK WARD, VP OF ACADEMIC AFFAIRS, AND PETER SMITH, VP OF ADMISSIONS, ADVANCEMENT & FINANCIAL AID. THE PORTION OF THE PAYMENT FOR COUNTRY CLUB DUES THAT IS DEEMED TO BE FOR PERSONAL USE IS TAXABLE TO THE EMPLOYEE AND IS REPORTED IN REPORTABLE COMPENSATION ON FORM 990, PAGE 7, PART VII, SECTION A, COLUMN (D) AND SCHEDULE J, PAGE 2, PART II, COLUMN (B)(III). THE PORTION OF THE PAYMENT FOR COUNTRY CLUB DUES THAT IS DEEMED TO BE FOR BUSINESS USE IS EXCLUDED FROM COMPENSATION AS A WORKING CONDITION FRINGE BENEFIT. |
| PART I, LINE 4B | FIVE LISTED PERSONS PARTICIPATE IN NON-QUALIFIED DEFERRED COMPENSATION PLANS UNDER SECTION 457(F). THE PLANS PROVIDE FOR A LONGEVITY BONUS TO BE PAID UPON CONTINUED EMPLOYMENT OVER A SPECIFIED PERIOD. IN CALENDAR YEAR 2017, JAMES STEINER, VICE PRESIDENT OF FINANCE & AUXILIARY SERVICES WAS PAID $78,671 UNDER SUCH PLAN; DR. MARK WARD, VICE PRESIDENT OF ACADEMIC AFFAIRS WAS PAID $71,352 UNDER SUCH PLAN; DR. MICHAEL MIYAMOTO, VICE PRESIDENT AND DEAN OF STUDENT LIFE WAS PAID $53,567 UNDER SUCH PLAN; PETER SMITH, VICE PRESIDENT OF ADMISSIONS WAS PAID $76,464 UNDER SUCH PLAN; AND JESSE JAMES, SENIOR ASSOCIATE VICE PRESIDENT OF ADVANCEMENT WAS PAID $57,423 UNDER SUCH PLAN. THESE PAYMENTS ARE REFLECTED ON SCHEDULE J, PART II, COL. D(III). OF THESE AMOUNTS, $78,091, $53,499, AND $36,775 WAS REPORTED ON A PRIOR FORM 990 AS DEFERRED COMPENSATION FOR JAMES STEINER, PETER SMITH, AND JESSE JAMES, RESPECTIVELY. |
| PART I, LINE 7 | REV. DR. JEFFREY BULLOCK, PRESIDENT RECEIVED A DISCRETIONARY BONUS APPROVED BY THE BOARD OF TRUSTEES COMMITTEE RESPONSIBLE FOR SETTING THE PRESIDENT'S COMPENSATION. SIX OTHER PERSONS LISTED AS OFFICERS OR HIGHEST COMPENSATED EMPLOYEES ON FORM 990, PART VII, SECTION A RECEIVED DISCRETIONARY BONUSES APPROVED BY THE PRESIDENT. |
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 |
|---|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| A | 421235696 | 462460S31 | 2011-07-27 | $8,771,762 | REFUNDING REVENUE BONDS | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| B | 421235696 | 4624605W2 | 2017-05-11 | $6,000,000 | WORKING CAPITAL | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| C | 421235696 | UD CONSTRUCTION PROJECTS/BOND REFUNDING | 0 | 0 | 0 | |||
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| D | 421235696 | 4624606Q4 | 2018-05-10 | $5,800,000 | WORKING CAPITAL | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,771,762 | $889,500 | $7,706,827 | $175,435 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $6,000,000 | $70,827 | 0 | 0 | Yes (1) | Yes (1) | $84,420 | $6,013,593 | |||
| C | $29,675,000 | Yes (1) | 0 | Yes (1) | Yes (1) | 2017 | |||||
| D | $5,800,000 | $74,200 | 0 | 0 | Yes (1) | Yes (1) | $85,028 | $5,810,828 |
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 | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 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 | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| B | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| PIPER JAFFRAY | ||||||||||||
| C | 0 | 0 | Yes (1) | 0 | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | 18.000000000000 | 0 | 0 |
| (no name) | ||||||||||||
| 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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| COTTINGHAM & BUTLERSISCO | |||
| SEE SCH L, PART V | $1,528,235 | SEE PART V | 0 |
| ROY BUOL | |||
| SEE SCH L, PART V | $43,854 | SEE PART V | 0 |
| SHANE BESLER | |||
| SEE SCH L, PART V | $95,072 | SEE PART V | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | FormAndLineReferenceDesc |
| Explanation | (A) NAME OF PERSON: COTTINGHAM & BUTLER/SISCO BENEFITS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JOHN E. BUTLER, TRUSTEE IS >35% OWNER, CHAIRMAN, AND CEO OF COTTINGHAM & BUTLER AND SISCO BENEFITS (SUBSIDIARY).(D) DESCRIPTION OF TRANSACTION: THE ORGANIZATION PURCHASES INSURANCE PRODUCTS AND HEALTH INSURANCE CLAIM ADMINISTRATION SERVICES FROM COTTINGHAM & BUTLER/SISCO BENEFITS.(A) NAME OF PERSON: ROY BUOL(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF DEBORAH BUOL, ASSISTANT SECRETARY.(D) DESCRIPTION OF TRANSACTION: ROY BUOL IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: SHANE BESLER(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF DEBORAH BUOL, ASSISTANT SECRETARY.(D) DESCRIPTION OF TRANSACTION: SHANE BESLER IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $79,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SEE SCH M, PART II | MethodOfDeterminingRevenuesTxt |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $6 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SEE SCH M, PART II | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 19 | ContributionCnt |
| Noncash Contributions Rpt F990 | $335,642 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | EDU MATERIALS | 4 | $4 | SEE SCH M, PART II |
| Yes (X) | EQUIPMENT | 2 | $2 | SEE SCH M, PART II |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, COLUMN (D): VALUES ARE ASSIGNED ONLY AT THE REQUEST OF THE DONOR. WHEN VALUATION IS REQUIRED BY THE DONOR, THE ORGANIZATION REQUIRES AN APPRAISAL OR COST DOCUMENTATION. IF NO VALUATION IS REQUESTED BY THE DONOR, A VALUE OF ONE DOLLAR IS ASSIGNED TO EACH CONTRIBUTION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | IN GENERAL, COMPENSATED OFFICERS OF THE BOARD DO NOT HAVE VOTING POWER. ALTHOUGH THE ORGANIZATION'S ARTICLES OF INCORPORATION GRANT VOTING POWER TO THE PRESIDENT, THE ORGANIZATION'S CURRENT PRESIDENT, REV. DR. JEFFREY BULLOCK, DOES NOT EXERCISE THIS RIGHT TO VOTE AS A COMPENSATED OFFICER. PURSUANT TO THE ARTICLES, THE PRESIDENT HAS BEEN INCLUDED IN THE TOTAL OF VOTING MEMBERS REPORTED ON LINE 1. OTHER THAN COMPENSATED OFFICERS WHO DO NOT VOTE, ALL MEMBERS OF THE BOARD HAVE EQUAL VOTING POWER OF ONE VOTE PER INDIVIDUAL. |
| FORM 990, PART VI, SECTION A, LINE 2 | (1) REV. DR. JEFFREY BULLOCK, PRESIDENT AND JOSEPH A. CHLAPATY, CHAIRMAN/TRUSTEE HAVE A BUSINESS RELATIONSHIP TO THE EXTENT THAT BOTH SERVE ON THE BOARD OF PAXTON-PATTERSON, LLC. THEIR ROLE AS BOARD MEMBERS IS TO REPRESENT THE UNIVERSITY OF DUBUQUE'S 40% INTEREST IN PAXTON-PATTERSON, LLC. (2) REV. DR. JEFFREY BULLOCK, PRESIDENT AND SCOTT A. KNAPP, TRUSTEE HAVE A BUSINESS RELATIONSHIP. (3) RICHARD C. SVRUGLA, TRUSTEE AND WILLIAM J. SVRUGLA, JR., TRUSTEE HAVE A FAMILY RELATIONSHIP. (4) DOUGLAS J. HORSTMANN, SECRETARY-TREASURER/TRUSTEE, THOMAS WOODWARD, TRUSTEE, SCOTT A. KNAPP, TRUSTEE, AND KIMBERLY M. DAVID, TRUSTEE HAVE A BUSINESS RELATIONSHIP. (5) PHILLIP A. RUPPEL, TRUSTEE, THOMAS WOODWARD, TRUSTEE, AND SCOTT TAYLOR, TRUSTEE HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | INDIVIDUALS ARE ELECTED TO THE BOARD OF TRUSTEES BY VOTE OF THE MAJORITY OF TRUSTEES. THE ARTICLES OF INCORPORATION PROVIDE THAT SUCH ELECTIONS ARE SUBJECT TO CONFIRMATION OR APPROVAL BY THE GENERAL ASSEMBLY OF THE PRESBYTERIAN CHURCH OF THE UNITED STATES OF AMERICA. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE AT THE FINANCE COMMITTEE MEETING PRIOR TO FILING THE FORM 990 WITH THE IRS. THE HIGH-LEVEL REVIEW WAS LED BY THE EXTERNAL ACCOUNTANT (THE SIGNING PAID PREPARER OF THE RETURN). A COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY IN ELECTRONIC FORM VIA THE BOARD'S SECURE WEBSITE PRIOR TO ITS FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY ANNUALLY SENDS A QUESTIONNAIRE TO ALL BOARD MEMBERS, CABINET, AND KEY EMPLOYEES DETERMINED BY THE UNIVERSITY (SUCH AS ALL DIRECTORS IN ADVANCEMENT OFFICE, CONTROLLER, DIRECTOR OF CONSTRUCTION MANAGEMENT, ETC.) ASKING EACH TO DETERMINE ANY RELATED PARTY/CONFLICT OF INTEREST DISCLOSURES. RESPONSES ARE REVIEWED TO DETERMINE IF THERE ARE ANY POTENTIAL PROBLEMS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THERE IS A BOARD OF TRUSTEES COMMITTEE THAT SETS FORTH ANNUAL GOALS FOR THE PRESIDENT. HIS PERFORMANCE IS EVALUATED ANNUALLY (APPROXIMATELY JUNE OR JULY) BASED ON THE GOALS OUTLINED. HIS ANNUAL COMPENSATION AND ANY BONUS COMPENSATION ARE THEN DETERMINED AND APPROVED BY THE COMMITTEE. THE COMMITTEE ALSO USES COMPARATIVE DATA FROM THE IOWA ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (IAICU) IN DETERMINING COMPENSATION. THE PRESIDENT EVALUATES AND DETERMINES EACH CABINET MEMBER'S COMPENSATION USING IAICU DATA AND ANNUAL PERFORMANCE. EACH CABINET MEMBER HAS LONG-TERM PERFORMANCE GOALS IN THE STRATEGIC PLAN. ALTHOUGH ANNUAL GOALS ARE DOCUMENTED IN THE STRATEGIC PLAN, EACH CABINET MEMBER HAS A CLEAR UNDERSTANDING OF WHAT S/HE IS TO DO. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY IS REQUIRED TO POST FINANCIAL STATEMENTS FOR THE PUBLIC DUE TO ITS HOLDING OF PUBLIC DEBT. THE UNIVERSITY COMPLIES WITH THIS REQUIREMENT BY POSTING ITS FINANCIAL STATEMENTS ON AN EXTERNAL, THIRD PARTY WEBSITE. OTHER FINANCIAL INFORMATION, GOVERNING DOCUMENTS, AND POLICIES ARE NOT PUBLIC INFORMATION. |
| FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B), AVERAGE HOURS PER WEEK: | HOURS REPORTED FOR EMPLOYEES REPRESENT RECORDED PAYROLL HOURS. ACTUAL HOURS WORKED MAY EXCEED THE HOURS REPORTED. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,417. UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP 2,307,695. BOOK-TAX DIFFERENCE ON PAXTON/PATTERSON LLC -53,298. |