2017-04-14T14:54:39-05:00 2016-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2015-06-01 381359569 SPRING ARBOR UNIVERSITY % KEVIN ROSE SPRI 5177501200 106 E MAIN ST SPRING ARBOR MI 49283 KEVIN ROSE VP OF FINANCE 5177501200 2017-04-15 true Joyce A Dulworth P00151125 2604604000 2015 2021-01-29 14:40:06Z BRENT ELLIS 106 E MAIN ST SPRING ARBOR MI 49283 93865556 false X WWW.ARBOR.EDU X 1873 MI SPRING ARBOR UNIVERSITY PROVIDES POST-SECONDARY EDUCATION TO OVER 3,400 STUDENTS, GRANTING BA, BS, MA & MS DEGREES. 23 20 1923 20 89978 -112185 4186207 4400064 62072535 60572500 252483 -281210 611923 842037 67123148 65533391 18571274 17738186 0 0 28603607 26627845 10000 10000 803507 18664704 19819278 65849585 64195309 1273563 1338082 88195475 88364269 42765837 42523077 45429638 45841192 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 57934584 17738186 61324559 SPRING ARBOR UNIVERSITY IS A CHRISTIAN INSTITUTION SERVING OVER 3,400 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. 57934584 true true false false false false false true false true true false false false true false false true true true true false false false false false false false true true false false false false false false true true true false false false false true true true false false true 4775 0 true 1923 true true true false false false false true true true 1 false false false X 23 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 ST 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 GUY CHARLES 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 TODD HUNT BOARD MEMBER 2.0 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 THOMAS RAMUNDO BOARD MEMBER 2.0 0.0 X 0 0 0 FAITH SMALL BOARD MEMBER 2.0 0.0 X 0 0 0 DALE STEPHENSON BOARD MEMBER 3.0 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 0.0 X 0 0 0 DAVID WHITE BOARD MEMBER 2.0 0.0 X 0 0 0 SCOTT WIARD BOARD MEMBER 3.0 0.0 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 JAMES WOODCOCK CHAIRMAN 4.0 0.0 X X 0 0 0 BETH KUNTZLEMAN BOARD MEMBER 2.0 0.0 X 0 0 0 BRENT ELLIS PRESIDENT 50.0 2.0 X 196000 0 36730 KEVIN ROSE VP FOR FINANCE & ADMINISTRATIO 50.0 1.0 X 127500 0 25463 M KIMBERLY RUPERT PROVOST 50.0 0.0 X 132300 0 10929 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 50.0 2.0 X 130000 0 32068 585800 0 105190 4 false true false CHARTWELLS DINING SERVICE PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE PROVIDE 2498972 TREE OF LIFE BOOKSTORE LLC 1500 S WESTERN AVE MARION IN 46953 BOOKSTORE PROVIDER 953533 JENZABAR PO BOX 845939 BOSTON MA 02284 COMPUTER SOFTWARE 333897 PRINT TECH INC 6800 JACKSON RD ANN ARBOR MI 48103 PRINTING 243577 SIGNIFICANTSYSTEMSCOM LLC 10008 S 51ST ST STE 104 PHOENIX AZ 85044 COLLEGE/STUDENT SVCS 1912234 9 442309 3957755 903229 4400064 STUDENT TUITION AND FEES 611310 52100065 52100065 AUXILARY SERVICES 611310 8472435 8472435 60572500 223967 223967 0 0 0 0 0 27800535 -421934 27883778 -83243 -421934 -505177 -505177 7956 7956 0 0 663802 440431 223371 223371 OTHER REVENUE 618666 528688 89978 618666 65533391 61324559 89978 -281210 0 17738186 17738186 0 0 690989 587341 89828 13820 0 19240176 16354150 2501223 384803 1079625 917681 140351 21593 4244854 3608126 551831 84897 1372201 1166371 178386 27444 0 121060 121060 82300 82300 0 10000 10000 0 1867698 1587543 242801 37354 2523775 2145209 328091 50475 1583203 1345723 205816 31664 494016 419914 64222 9880 0 2508549 2132267 326111 50171 978887 832054 127255 19578 0 751608 638867 97709 15032 1014385 1014385 0 2339808 1988837 304175 46796 640391 544332 96059 DINING SERVICES 2197741 2197741 MISCELLANEOUS 1283278 1283278 MAINTENANCE 957523 957523 BAD DEBT 475056 475056 64195309 57934584 5457218 803507 922840 7500 7116120 8526942 845562 383849 3164732 4923982 0 0 0 0 3145248 2933175 27048 29478 294181 321421 96478187 40150528 57994650 56327659 12575096 13001070 388105 338890 0 0 0 0 1721893 1570303 88195475 88364269 2493803 3907352 0 0 4395564 4311366 23920000 0 0 0 0 0 161078 23205808 0 0 11795392 11098551 42765837 42523077 X 31287595 31174677 4011645 2956845 10130398 11709670 45429638 45841192 88195475 88364269 X 1338082 -576734 -349794 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66000 X X Education false 12789851 1472754 -628300 345749 75298 13213258 12037762 459890 575987 216491 67297 12789851 10263293 940459 1107624 193358 80256 12037762 8443016 447220 1590529 212799 4673 10263293 8991844 152395 -512116 180793 8314 8443016 0.14000 0.76000 0.10000 true false 2102955 2102955 68241005 21043949 47197056 5537229 1422268 4114961 20596998 17684311 2912687 0 56327659 0 REFUNDABLE STUDENT AND OTHER DEPOSITS 833281 ANNUITIES PAYABLE 784352 INTEREST SWAP AGREEMENTS 807186 REFUNDABLE GOVERNMENT LOAN ADVANCES 2853455 ACCRUED POSTRETIREMENT BENEFITS 5820277 11098551 47252757 -576734 961743 385009 46867748 64307 18601336 18665643 65533391 46841203 448387 448387 46392816 64307 17738186 17802493 64195309 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 COLLECTION IS PREHISTORIC SOUTHWEST NATIVE AMERICAN POTTERY. THE COLLECTION IS USED FOR INSTRUCTION AND EXHIBIT PURPOSES. 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 440,431 CURRENT YEAR LOSS ON POST RETIREMENT 513,356 SPECIAL EVENTS RECLASS 7,956 TOTAL $961,460 SCHEDULE D, PART XI, LINE 4B CHANGE IN VALUE OF INTERESTS IN PERPETUAL TRUST 19,761 OTHER 86,126 CHANGE IN VALUE OF DERIVATIVE CONTRACT 757,263 STUDENT AID 17,738,186 TOTAL $18,601,336 SCHEDULE D, PART XII, LINE 2D COST OF GOODS SOLD 440,431 SPECIAL EVENTS RECLASS 7,956 TOTAL $448,387 SCHEDULE D, PART XII, LINE 4B STUDENT AID $17,738,186 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 275973 1 2 1 2 275973 275973 false false false false false false true INSTITUIONAL FINANCIAL AID 1932 17738186 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 196000 0 0 0 0 0 13720 0 23010 0 232730 0 0 0 KEVIN ROSE VP FOR FINANCE & ADMINISTRATIO 127500 0 0 0 0 0 10200 0 15263 0 152963 0 0 0 DOUG WILCOXSON EXECUTIVE VICE PRESIDENT 130000 0 0 0 0 0 9100 0 22968 0 162068 0 0 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 MEMBE 56804 EMPLOYMENT false THOMAS KUNTZLEMAN FAMILY MEMBER BOARD MEMBE 78970 EMPLOYMENT false RHB BOARD MEMBER TAMMY BAILEY 64251 CONSULTING false X 13900 FMV X 14 853127 FMV X TRAVEL, MEALS & SUPPLIES 8 16188 FMV X EQUIPMENT 2 20014 FMV 13 false true false FORM 990, PART IV, LINE 1B DUE TO BUSINESS TRANSACTIONS WITH INTERESTED PERSONS, TAMARA BAILEY, 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 -19,761 CURRENT YEAR LOSS ON POST RETIREMENT 513,356 OTHER -86,126 CHANGE IN VALUE OF DERIVATIVE CONTRACT -757,263 TOTAL -$349,794 SPRING ARBOR UNIVERSITY FOUNDATION 106 E MAIN ST SPRING ARBOR MI 49283 743066798 FUNDRAISING MI 501C3 11A SAU true MICHINDOH CONFERENCE CTR 4545 E BACON RD HILLSDALE MI 49542 270209917 CHRISTIAN CTR MI 501C3 9 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 CENTER R 37360 FMV