CONDUCTIVE LEARNING CENTER OF NORTH AMERICA: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CONDUCTIVE LEARNING CENTER OF NORTH AMERICA (EIN 38-3601587)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-13
- IRS object ID
- 201630449349300033
- Schema version
- 2014v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-13T12:33:35-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381357951 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 TRADE CENTRE WAY STE 300 | AddressLine1Txt |
| City | PORTAGE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383601587 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDUCTIVE EDUCATION AND REHABILITATION | BusinessNameLine1Txt |
| Business Name Line2 | CENTER OF MICHIGAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COND | BusinessNameControlTxt |
| Phone | 6166322429 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49506 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEONARD KOGUT | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 6166322429 | PhoneNum |
| Signature | 2016-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROL A LALONDE CPA | PreparerPersonNm |
| PTIN | P00181637 | PTIN |
| Phone | 2695674500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDUCTIVE LEARNING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LEONARD KOGUT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $713,580 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AQUINAS.EDU/CLC | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $515,330 | PYContributionsGrantsAmt |
| CY Contributions Grants | $340,403 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $283,924 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $295,732 | CYProgramServiceRevenueAmt |
| PY Investment Income | $33,000 | PYInvestmentIncomeAmt |
| CY Investment Income | $22,117 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$27,442 | PYOtherRevenueAmt |
| CY Other Revenue | $29,095 | CYOtherRevenueAmt |
| PY Total Revenue | $804,812 | PYTotalRevenueAmt |
| CY Total Revenue | $687,347 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $719,359 | PYOtherExpensesAmt |
| CY Other Expenses | $730,061 | CYOtherExpensesAmt |
| PY Total Expenses | $719,359 | PYTotalExpensesAmt |
| CY Total Expenses | $730,061 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $85,453 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$42,714 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,164,957 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,112,613 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $166,394 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $153,271 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $998,563 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $959,342 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE OPPORTUNITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN WITH MOTOR CHALLENGES TO ACHIEVE OPTIMAL PHYSICAL, COGNITIVE AND SOCIAL INDEPENDENCE THROUGH THE APPLICATION AND PROMOTION OF CONDUCTIVE EDUCATION PRINCIPLES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $730,061 | ExpenseAmt |
| Revenue | $295,732 | RevenueAmt |
| Desc | THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN IS AN INTENSIVE, MULTIDISCIPLINARY APPROACH TO EDUCATION, TRAINING, AND DEVELOPMENT FOR YOUTH WITH CEREBRAL PALSY, SPINA BIFIDA AND OTHER MOTOR DISORDERS. | Desc |
| Total Program Service Expenses | $730,061 | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN RITCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6166322885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2714 MAPLEWOOD DR SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49506 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| JOHN RITCH PT MS FACHE | |||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERRY HORTON | |||||||
| VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JULIE TOWNER | |||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB VAN DONGEN | |||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRAD ANDRZEJEWSKI | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW BEHLER DO MPH | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BEST | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY BOYER | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LISA BRENNAN | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LISA BUTH | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LINH HUYNH | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KURT LACKS | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JURGEN LUDERS MD | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PAULA MEEHAN | |||||||
| DIRECTOR | 5.00 | 40.00 | Yes (X) | $0 | $107,062 | $19,041 | |
| TIMOTHY MONSMA | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CHUCK SAUR | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| AMANDA WONG | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES BEHLER PART YEAR | |||||||
| DIRECTOR | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN MUELLER O'NEILL | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | $0 | $22,996 | $2,799 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $130,058 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $21,840 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $28,621 | FederatedCampaignsAmt |
| Fundraising | $215,959 | FundraisingAmt |
| All Other Contributions | $95,823 | AllOtherContributionsAmt |
| Total Contributions | $340,403 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $295,732 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $295,732 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $295,732 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,117 | TotalRevenueColumnAmt |
| Exclusion | $22,117 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $55,328 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $215,959 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $26,233 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,095 | TotalRevenueColumnAmt |
| Exclusion | $29,095 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $687,347 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $295,732 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $51,212 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $574,280 | TotalAmt |
| Program Services | $574,280 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,982 | TotalAmt |
| Program Services | $27,982 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,473 | TotalAmt |
| Program Services | $87,473 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,612 | TotalAmt |
| Program Services | $25,612 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STAFF DEVELOPMENT | Desc |
| Total | $2,729 | TotalAmt |
| Program Services | $2,729 | ProgramServicesAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,985 | TotalAmt |
| Program Services | $11,985 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $730,061 | TotalAmt |
| Program Services | $730,061 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,065 | BOYAmt |
| EOY | $3,931 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,879 | BOYAmt |
| EOY | $38,986 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,000 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,013 | BOYAmt |
| EOY | $1,054,313 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $12,383 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,164,957 | BOYAmt |
| EOY | $1,112,613 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,441 | BOYAmt |
| EOY | $20,431 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,953 | BOYAmt |
| EOY | $132,840 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,394 | BOYAmt |
| EOY | $153,271 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,563 | BOYAmt |
| EOY | $959,342 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,563 | BOYAmt |
| EOY | $959,342 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,164,957 | BOYAmt |
| EOY | $1,112,613 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$42,714 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,493 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $374,360 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $21,682 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $396,042 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $352,755 | BeginningYearBalanceAmt |
| Contributions | $2,722 | ContributionsAmt |
| Investment Earnings Or Losses | $18,883 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $374,360 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $326,593 | BeginningYearBalanceAmt |
| Contributions | $600 | ContributionsAmt |
| Investment Earnings Or Losses | $25,562 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $352,755 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $312,777 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $13,816 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $326,593 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $305,460 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $7,317 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $312,777 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $717,073 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,493 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,493 | RevenueNotReportedAmt |
| Revenue Subtotal | $713,580 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$26,233 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$26,233 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $687,347 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $756,294 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $26,233 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $26,233 | ExpensesNotReportedAmt |
| Expenses Subtotal | $730,061 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $730,061 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | TO FURTHER THE MISSION OF THE COLLEGE |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS RULED THAT THE COLLEGE HAS BEEN RECOGNIZED AS AN ORGANIZATION IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 509(A) AS A PUBLIC CHARITY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COLLEGE AND RECOGNIZE A TAX LIABILITY IF THE COLLEGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COLLEGE AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, AND 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2012. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES -26,233. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 26,233. |
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 CASE STATEMENT AND ALL PUBLICATIONS CONCERNING THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN CONTAIN THE NONDISCRIMINATORY POLICY. ALL PUBLICATIONS STATE THE CENTER ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN. |
| SCHEDULE E, PART I, LINE 6 | AQUINAS COLLEGE PROVIDES STUDENTS WITH APPLICABLE FEDERAL TITLE IV STUDENT ASSISTANCE PROGRAMS AND THAT OF MICHIGAN GRANTS AND SCHOLARSHIPS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | EVENING OF CELEBRATION | Event1Nm |
| Gross Receipts Event1 | $255,562 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $200,234 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $55,328 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $26,178 | OtherDirectExpensesEvent1Amt |
| Event2 | RIVER BANK RUN | Event2Nm |
| Gross Receipts Event2 | $15,725 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $15,725 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $55 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $271,287 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $215,959 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $55,328 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $26,233 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $26,233 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $29,095 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CHARLES AND ANDREW BEHLER ARE RELATED. |
| FORM 990, PART VI, SECTION A, LINE 6 | AQUINAS COLLEGE IS THE SOLE MEMBER OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD MEMBERS OF AQUINAS HAVE THE RIGHT TO REMOVE OR APPOINT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE BOARD ARE SUBJECT TO FINAL APPROVAL BY THE BOARD OF AQUINAS COLLEGE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM WHO PERFORMED THE YEAR END AUDIT, THEN SUBSEQUENTLY REVIEWED BY THE VP FOR FINANCE AND, FROM THE BOARD OF TRUSTEES, THE TREASURER. THE TREASURER MAKES THE 990 AVAILABLE FOR REVIEW TO MEMBERS OF THE BUSINESS AND FINANCE COMMITTEE OF THE BOARD. THIS COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCES OF THE COLLEGE. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE ANNUAL DIRECTORS MEETING THE POLICY WILL BE REVIEWED WITH THE DIRECTORS TO IDENTIFY ANY COMPLIANCE ISSUES. IF A CONFLICT IS IDENTIFIED, IT IS DISCUSSED WITH THE INDIVIDUAL. IF THE INDIVIDUAL DOES NOT ELIMINATE THE CONFLICT, THEY ARE REMOVED FROM THEIR ROLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST |
| FORM 990, PART IX, LINE 11G | CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 574,280. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 574,280. |
| FORM 990, PART XII, LINE 2C | NO CHANGE IN PROCESS FROM PRIOR YEAR |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AQUINAS COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 495061741 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381367080 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 2 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AQUINAS COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $368,300 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL | MethodOfAmountDeterminationTxt |