2017-05-14T11:00:10-05:00 2016-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-07-01 610444780 Spalding University Inc SPAL 5025859911 845 South Third Street Louisville KY 402032188 Tori Murden Mcclure President 2017-05-12 true Rachel Spurlock P00520729 5023263996 2015 2021-01-29 14:40:06Z Tori Murden McClure 845 South Third Street Louisville KY 402032188 45383615 false X www.spalding.edu X 1984 KY Spalding University is a co-educational, independent institution accredited by the Southern Association of Colleges and Schools as a doctoral level institution. With 2,202 students, the University offers programs in business, nursing, occupational therapy, social work, psychology, creative writing art, education and others. 26 25 916 200 0 0 2402107 3500194 36706976 37773886 984941 312767 706280 790538 40800304 42377385 6428113 6619993 0 0 19101045 20224803 0 0 477515 10341445 10723298 35870603 37568094 4929701 4809291 61436677 68595334 14800747 17349794 46635930 51245540 Spalding University is a diverse community of learners dedicated to meeting the needs of the times in the tradition of the Sisters of Charity of Nazareth through quality undergraduate and graduate liberal and professional studies, grounded in spiritual values, with emphasis on service and the promotion of peace and justice. false false 23917132 6619993 36634968 Instruction for students: As a doctoral level institution with 2,202 students, the University offers degree programs in humanities, social science, health and natural science, education, business, and communication. Some examples of programs offered are psychology, creative writing, nursing, occupational therapy, art, social work, business, and advanced teacher education. 5974872 1320340 Student services: a comprehensive support system for students from initial inquiry to graduation is available. Services are provided by the offices of admissions, financial aid, registrar, bursar, campus development and student life, and athletics. Additional student engagement activities include the student government association, student-run organizations, as well as on-campus extracurricular and cultural events. 1879644 66040 Academic support: organized activities related to educational departments aim to bolster the academic success of students by meeting their individual needs. These include the library, and the academic resource center. The academic resource center supports students with tutoring and advising programs, a math lab and writing center. Additional support for english-language learners (ell) and first-generation college students is also offered. 31771648 true true false false false false false false false true true false false false true true true false true false false false false false true true false false true true true false false false false false false false false true false true true false false false true false false false true 2879 2 true 916 true false false false false false true true false false false false X 26 25 true false false false false false false true true false false true true true true true true true false false KY X Katherine Weyhing 5028734315 845 South Third Street Louisville KY 402032188 Paul Ratterman Chair 1.0 X X 0 0 0 James A Morris First Vice Chair 1.0 X X 0 0 0 Angela Leet Second Vice Chair 1.0 X X 0 0 0 Brian B Reynolds Secretary 1.0 X X 0 0 0 Rose Howard SCN Trustee 1.0 X 0 0 0 Anthony Disser Trustee 1.0 X 0 0 0 William Blodgett Trustee 1.0 X 0 0 0 Mary Wolford Trustee 1.0 X 0 0 0 Rick Blackwell Trustee 1.0 X 0 0 0 Cordell Lawrence Trustee (partial year) 1.0 X 0 0 0 Dana Jackson Trustee 1.0 X 0 0 0 Perry E Sangalli Ed D Trustee 1.0 X 0 0 0 Nicholas Harshfield Trustee 1.0 X 0 0 0 Alfonso N Cornish Trustee 1.0 X 0 0 0 James Rissler Trustee 1.0 X 0 0 0 M Serra Goethals SCN Trustee 1.0 X 0 0 0 Kellie Sheryak Trustee 1.0 X 0 0 0 Gene M Smith Trustee 1.0 X 0 0 0 HI Stroth Jr Trustee 1.0 X 0 0 0 Carter Vance Trustee 1.0 X 0 0 0 Jean West Trustee 1.0 X 0 0 0 Kathleen Driskell Faculty Trustee 40.0 X 0 0 0 Dewey Hensley Trustee 1.0 X 0 0 0 Christie Coe Trustee 1.0 X 0 0 0 Melissa Lowe Trustee 1.0 X 0 0 0 Neville Blakemore Trustee 1.0 X 0 0 0 Tori M McClure President 40.0 X 243321 0 38229 Lewis Randy Strickland Provost 40.0 X 225570 0 28132 Rick Hudson Dean of Students 40.0 X 111244 0 32785 Mark P Hohmann (Served through 07-31-2015) CFO 40.0 X 73125 0 9240 Jefferson Rush Sherman CFO (started 12/1/2015) 40.0 X 10275 0 0 Laura Strickland Faculty 40.0 X 136732 0 20174 Beverly Keepers Dean, College of Education 40.0 X 133336 0 18835 Joanne Berryman Dean, College of Health & Natural Sciences 40.0 X 133239 0 31145 Michelle Reiss Faculty 40.0 X 125483 0 9990 Ezra Krumhansl Executive Director - Information Technology 40.0 X 113464 0 25894 1305789 0 214424 17 false true true Schaefer General Contracting 4716 Pinewood Road Louisville KY 40218 Construction 1619426 Realm Construction Co 620 S Third Street 600 Louisville KY 40202 Construction 1397132 JONES LANG & LASALLE PO BOX 2847 LOUISVILLE KY 40201 MAINTENANCE AND CUSTODIAL 641297 Ellucian Inc 62814 Collection Center Dr Chicago IL 606930625 Computer Hosting and Maintenance 248913 Universal Protection 26375 Network Place Chicago IL 606731263 Security Services 210313 10 X 0 0 63378 0 0 3436816 53245 3500194 Tuition and Fees 611310 35710995 35710995 0 0 Residence Hall 611310 945421 945421 0 0 Sponsored Programs 611310 286247 286247 0 0 Master of Fine Arts Program 611310 244794 244794 0 0 Entech Program 611310 186663 186663 0 0 399766 399766 0 0 37773886 317027 0 0 317027 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2818407 79900 2798274 104293 20133 -24393 -4260 0 -4260 46062 63378 74465 -28403 0 -28403 70690 29198 41492 0 0 41492 0 0 0 0 0 0 Food Service 611710 497077 0 0 497077 Fees 611710 150234 150234 Parking 611710 32910 0 0 32910 97228 97228 0 0 777449 42377385 38021348 0 855843 6619993 6619993 946646 309066 637580 145114 145114 15158577 13153572 1692647 312358 802085 664557 119971 17557 2012935 1319263 643073 50599 1159446 976157 161061 22228 63070 63070 89215 89215 63230 63230 2017792 1625051 376246 16495 343058 343058 835965 489030 338621 8314 605959 26411 579548 1460287 1432888 23281 4118 934627 873841 34017 26769 1452 1452 1664451 1632098 27490 4863 15434 15434 Maintenance Contractor Expenses 513139 503165 8475 1499 KYCAD Excess Tuition 440921 440921 Professional Development 280783 203986 67174 9623 Work Study 260287 260287 1133628 1080814 49722 3092 37568094 31771648 5318931 477515 7652275 6124341 3724708 6671601 441774 672872 501738 468263 0 0 0 1864343 1341532 0 0 289206 377560 59543131 24051478 29618083 35491653 16434428 16622005 0 0 0 0 910122 825507 61436677 68595334 1140498 1077714 0 0 1205295 1225451 9175000 8330000 0 0 0 0 3435866 0 0 3279954 3280763 14800747 17349794 X 30605600 33066733 6932542 7685522 9097788 10493285 0 0 0 0 0 0 46635930 51245540 61436677 68595334 X 4809291 -231815 32134 X false true X true true true X 1993507 5371802 1715812 2402107 3490994 14974222 0 0 1993507 5371802 1715812 2402107 3490994 14974222 1414079 13560143 179375 278532 277857 566723 317027 1619514 0 328980 281165 400957 625079 646739 2282920 18876656 181611251 0.7184 0.7881 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 62000.0, COLUMN B - 72223.0, COLUMN C - 58842.0, COLUMN D - 40672.0, COLUMN E - 46062.0, COLUMN F - 279799.0; DESCRIPTION - GAMING INCOME, COLUMN A - 24800.0, COLUMN B - 25000.0, COLUMN C - 73430.0, COLUMN D - 71590.0, COLUMN E - 70690.0, COLUMN F - 265510.0; DESCRIPTION - OTHER INCOME, COLUMN A - 242180.0, COLUMN B - 183942.0, COLUMN C - 268685.0, COLUMN D - 512817.0, COLUMN E - 529987.0, COLUMN F - 1737611.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16568893 1395021 46842 500000 0 0 17510756 15276251 868839 673803 250000 0 16568893 12957495 180410 2138346 15276251 11365992 176952 1414551 12957495 11517346 50071 -201425 11365992 0.0828 0.5993 0.3179 false false 3870369 3870369 38104271 10496965 27607306 15307402 13028221 2279181 2261089 526292 1734797 35491653 Refundable Government Loans 1392066 Accrued Fair Value of Interest Rate Swap Agreement 978795 Capital leases 14385 Other Long Term Liabilities 895517 3280763 X 35592537 -231815 130847 -100968 35693505 63230 6620650 6683880 42377385 30982927 128056 128056 30854871 63230 6649993 6713223 37568094 Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose of the University's endowment is to provide funding for the scholarship programs and other restricted purposes with the goal of supporting the mission of Spalding University. For the quasi endowment it is to provide financial security for the University and its use is board designated. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The University is a not-for-profit corporation and has been recognized by the Internal Revenue Service to be exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement ecognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits or liabilities will be recognized only if the tax position would "more-likely-than-not" be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit or liability that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit or liability will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2016 and 2015 and does not expect this to change in the next 12 months. The University would recognize interest and penalties related to uncertain tax positions in interest and income tax expense, respectively. The University does not have amounts accrued for interest or penalties as of June 30, 2016 and 2015. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expense - 74465 Gaming Expense - 29198 Change in value of split interest agreement - 2791 Loss on sale of fixed assets netted with expenses - 24393 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Change in value of swap - 657 Scholarships to individuals - 6619993 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expense - 74465 Gaming Expense - 29198 Loss on Sale of Fixed assets - 24393 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships to Individuals - 6619993 Write off of Pledges Deemed Uncollectible - 30000 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY SPALDING UNIVERSITY IS AN EQUAL OPPORTUNITY EDUCATIONAL INSTITUTION. THE UNIVERSITY DOES NOT DISCRIMINATE AGAINST OTHERWISE QUALIFIED APPLICANT, PARTICIPANT, EMPLOYEE OR BENEFICIARY ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AGE, DISABILITY, RELIGION, SEX, PREGNANCY, SEXUAL ORIENTATION, GENDER IDENTITY, MARITAL STATUS, MILITARY STATUS, VETERAN STATUS OR OTHER PROTECTED STATUS. (Statements comparable to this appear in the local newspaper and in the university's recruitment publications.) Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT The University receives federal student financial aid assistance from the Department of Education, Department of Health and Human Services and Kentucky Higher Education Assistance Authority. Bracketology 109440 63378 46062 4767 21669 24060 0 23969 0 0 109440 63378 46062 4767 21669 24060 0 23969 74465 -28403 70690 25250 3948 0 0 true 1.0 70690 25250 3948 0 0 29198 41492 KY true false false false 0.0 1.0 Roger Burkman 845 S Third Street Louisville KY 40203 false ROGER BURKMAN 1079 SEE SCHEDULE G PART IV X false 0 Schedule G, Part III, Line 16 Description of Services Provided ESTIMATED TIME 25 HOURS PER YEAR. COORDINATION OF RAFFLE, INCLUDING ARRANGING FOR VOLUNTEER SALESPEOPLE OF RAFFLE AND COMPLIANCE WITH FEDERAL AND STATE GAMING REQUIREMENTS. true SFA NEED BASED 476 1299715 SFA MERIT BASED 447 3112129 SFA 55,000 DEGREES 230 981072 GRADUATE ASSISTANT/SCHOLARSHIPS 152 535268 ENDOWED/RESTRICTED AID 218 323720 OTHER 254 368089 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. All assistance that is provided through the University to students is designated for tuition, fees, books, and other direct educational costs. The financial aid office and finance office of the University monitors and controls disbursement of all assistance. X X false false false false false false false false false Tori M McClure President 241915 0 0 0 1406 0 18750 0 19479 0 281550 0 0 0 Lewis Randy Strickland Provost 189013 0 16500 0 20057 0 15830 0 12302 0 253702 0 0 0 Laura Strickland Faculty 135727 0 0 0 1005 0 9226 0 10948 0 156906 0 0 0 Beverly Keepers Dean, College of Education 131076 0 0 0 2260 0 9395 0 9440 0 152171 0 0 0 Joanne Berryman Dean, College of Health & Natural Sciences 131322 0 0 0 1917 0 10504 0 20641 0 164384 0 0 0 A Louisville Jefferson County Metro Government 320049006 2010-06-30 12860000 Reissuance of 2008 Bonds false false false A 4530000 0 12860000 0 0 0 0 0 0 0 12860000 0 2010 true false true true A false false false false 0.0 0.0 0.0 true false true A false true true false false false false true A true Schedule K, Part II, Line 13 Year of substantial completion The bond was a reissuance of a 2008 bond and the project the original bond was used for was completed in 2008. DR LAURA STRICKLAND SPOUSE OF OFFICER DR. L. RANDY STRICKLAND 145114 COMPENSATION false X 150 Market value X Weeks use of Maserati Gran Turismo Sport Cabriolet 1 4193 Market value X Oaks Box Seats with Oaks Derby Hats 1 2500 Market value X Foursome Valhalla Country Club Golf Package 1 1200 Market value X Big Green Egg Smoker 1 1000 NONE X UPS Flight Simulator Experience Gift Certificate 1 1700 Market value X Dinner and University of Louisville Basketball Game 1 1000 Market value X Custom Made Bed Swing 1 1500 Market value X Various Children's Items Donated to EnTech at Spalding University 1 1649 Market value X Auction Items 158 38353 Selling cost 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - : Number of contributions Other - Weeks use of Maserati Gran Turismo Sport Cabriolet: Number of contributions Other - Oaks Box Seats with Oaks Derby Hats: Number of contributions Other - Foursome Valhalla Country Club Golf Package: Number of Contributions Other - Big Green Egg Smoker: Number of contributions Other - UPS Flight Simulator Experience Gift Certificate: Number of contributions Other - Dinner and University of Louisville Basketball Game: Number of contributions Other - Custom Made Bed Swing: Number of Contributions Other - Various Children's Items Donated to EnTech at Spalding University: Number of Contributions Other - Auction Items: Number of Contributions Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES The University president, provost and human resources manager review and determine the compensation of the other officers and key employees using CUPA salary scales and other relevant economic and industry data. Documentation of deliberations were retained in each relevant meeting's notes. Process was last conducted in June 2016. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Cordell Lawrence - Business relationship, Carter Vance - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body It is Spalding University's policy that the audit committee will be responsible for the internal review of the Internal Revenue Service Form 990 that is to be filed. Upon approval of the audit committee, the Form 990 shall be presented to the Board of Trustees for their review. After distribution to the full Board of Trustees, the audit committee chair will approve the filing of the Form 990 with the IRS. The Board of Trustees is relying on the university's staff, the audit committee and independent accountants to complete and examine the Form 990. Form 990, Part VI, Line 12c Conflict of interest policy A conflict of interest questionnaire is completed by each board member and any employee who interfaces with the board. The CFO and Finance office reviews the questionnaires. Any conflicts are then discussed with the president and chairman of the board, and any board member with a potential or actual conflict of interest would abstain from voting on any issues surrounding that conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board of Trustees reviews and determines the compensation of the University president using CUPA salary scale and other relevant economic and industry data. Documentation of deliberations were retained by the executive committee in meetings notes. Process is done annually. Form 990, Part VI, Line 19 Required documents available to the public Financial Statements, Governing Documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code (IRC) section 6104. Form 990, Part VIII, Line 2f Other Program Service Revenue Social Work - Total Revenue: 76705, Related or Exempt Function Revenue: 76705, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Psychology - Total Revenue: 55403, Related or Exempt Function Revenue: 55403, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Psychology Clinic - Total Revenue: 43927, Related or Exempt Function Revenue: 43927, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Nursing - Total Revenue: 77124, Related or Exempt Function Revenue: 77124, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Occupational Therapy - Total Revenue: 21893, Related or Exempt Function Revenue: 21893, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Bookstore - Total Revenue: 51288, Related or Exempt Function Revenue: 51288, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Rehab - Total Revenue: 73426, Related or Exempt Function Revenue: 73426, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 97228, Related or Exempt Function Revenue: 97228, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of split interest agreement - 2791; Change in value of swap agreement - -657; Pledges written off - 30000; CHARITABLE REMAINDER TRUST (1) INVESTMENTS KY NA Trust false false false false false false false false false false false false false false false false false false false false