WILLIAM PENN UNIVERSITY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WILLIAM PENN UNIVERSITY (EIN 42-0707120)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-16
- IRS object ID
- 201641379349307224
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T13:17:20-07:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TD&T CPAs and Advisors PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 317 HIGH AVE E | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 525772823 | 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 | 420707120 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM PENN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 6416731001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | NORTH MARKET AND TRUEBLOOD AVENUE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BONNIE JOHNSON | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2016-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joseph B Ryan CPA | PreparerPersonNm |
| PTIN | P00769873 | PTIN |
| Phone | 6416722523 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,344,791 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.wmpenn.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1873 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | William Penn University provides the opportunity for an educational experience with a focus on leadership, technology, and the Quaker principles of simplicity, peace-making, integrity, community and equality. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 878 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | -$154,428 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$136,255 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,278,599 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,167,804 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $32,347,335 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,006,564 | CYProgramServiceRevenueAmt |
| PY Investment Income | $274,181 | PYInvestmentIncomeAmt |
| CY Investment Income | $121,573 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$140,341 | PYOtherRevenueAmt |
| CY Other Revenue | -$150,802 | CYOtherRevenueAmt |
| PY Total Revenue | $39,759,774 | PYTotalRevenueAmt |
| CY Total Revenue | $39,145,139 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,633,794 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $14,952,640 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,780,296 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,869,504 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $388,877 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,418,475 | PYOtherExpensesAmt |
| CY Other Expenses | $13,447,468 | CYOtherExpensesAmt |
| PY Total Expenses | $39,832,565 | PYTotalExpensesAmt |
| CY Total Expenses | $39,269,612 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$72,791 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$124,473 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $66,921,122 | TotalAssetsBOYAmt |
| Total Assets EOY | $77,904,586 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $46,098,798 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $56,598,784 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,822,324 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,305,802 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | William Penn University provides the opportunity for an educational experience with a focus on leadership, technology, and the Quaker principles of simplicity, peace-making, integrity, community and equality. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $14,952,640 | ExpenseAmt |
| Grant | $14,952,640 | GrantAmt |
| Desc | SCHOLARSHIP PROGRAMS FOR SCHOLARSHIPS AND GRANTS TO 1,712 STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,924,914 | ExpenseAmt |
| Revenue | $28,761,939 | RevenueAmt |
| Desc | INSTRUCTION AND ACADEMIC SUPPORT PROVIDED TO 1,698 FULL AND PART-TIME STUDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,592,557 | ExpenseAmt |
| Revenue | $321,560 | RevenueAmt |
| Desc | STUDENTS SERVICES, INCLUDING STUDENT DEVELOPMENT, ACADEMIC AND CAREER COUNCELING, INTERCOLLEGIATE ATHLETICS, FINANCIAL ASSISTANCE AND OTHER SERVICES, WAS PROVIDED TO 1,698 FULL AND PART TIME STUDENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,800,132 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $3,923,065 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $34,270,243 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 95 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 878 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BONNIE JOHNSON | PersonNm |
| Phone | 6416731001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | NORTH MARKET AND TRUEBLOOD AVENUE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RITA DAVIS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN OTTOSSON | ||||||||
| President | 40.00 | 0.00 | Yes (X) | $143,319 | $0 | $14,097 | Yes (X) | |
| DAVID AHMAD | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KAYE DELANGE | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM FRANKS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER LEBEL | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REGINALD MARTIN | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG HARRIS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC JON NICHOLS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGARET STOLZFUS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT SCHULTZE | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RIDGLEY | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS HYLAND | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE P CROOKHAM | ||||||||
| VICE CHAIRMAN | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GUY VANDER LINDEN | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMUEL H RITCHIE | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BERRY JOHNSON | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RUTH NEUBERT | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JON WOODS | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY N ELLIS | ||||||||
| Chairman | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TOM SHOWALTER | ||||||||
| Trustee | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG HAFNER | ||||||||
| VP OF ATHLETICS | 40.00 | 0.00 | $79,546 | $0 | $8,669 | Yes (X) | ||
| BONNIE L JOHNSON | ||||||||
| VP OF FINANCE | 40.00 | 0.00 | $109,100 | $0 | $16,441 | Yes (X) | ||
| NOEL STAHLE | ||||||||
| VP OF ACADEMICS | 40.00 | 0.00 | $101,363 | $0 | $12,212 | Yes (X) | ||
| ANGELLA DURIAN-GAMBELL | ||||||||
| Secretary | 40.00 | 0.00 | $33,402 | $0 | $13,572 | Yes (X) | ||
| JARED PEARCE | ||||||||
| DIR. OF ASSESS. | 40.00 | 0.00 | $76,183 | $0 | $15,589 | Yes (X) | ||
| LINDA PARKER | ||||||||
| Vice President | 40.00 | 0.00 | $42,469 | $0 | $9,518 | Yes (X) | ||
| MARSHA RIORDAN | ||||||||
| Vice President | 40.00 | 0.00 | $64,487 | $0 | $12,031 | Yes (X) | ||
| CARLY SCHMALZ | ||||||||
| SGA REP | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| GLENN STEIMLING | ||||||||
| FACULTY REP | 40.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KERRA STRONG | ||||||||
| Vice President | 40.00 | 0.00 | $62,003 | $0 | $8,096 | Yes (X) | ||
| MIKE FOSTER | ||||||||
| DIR. OF IS | 40.00 | 0.00 | $80,291 | $0 | $15,711 | Yes (X) | ||
| MIKE LAIRD | ||||||||
| BASEBALL COACH | 40.00 | 0.00 | $89,964 | $0 | $15,919 | Yes (X) | ||
| TODD HAFNER | ||||||||
| FTBALL COACH | 40.00 | 0.00 | $99,655 | $0 | $10,658 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $981,782 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $152,513 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MAHASKA COMMUNICATIONS GROUP | |||||
| PO BOX 1038 | OSKALOOSA | IA | 52577 | MEDIA SERVICES | $157,489 |
| JENZABAR | |||||
| PO BOX 845939 | boston | MA | 022845939 | SOFTWARE MAINTENANCE | $194,490 |
| SODEXO SERVICES | |||||
| 4880 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | FOOD SERVICE | $1,668,837 |
| THREE RIVERS SYSTEMS INC | |||||
| 174 CLARSON RD SUITE 200 | ELLISVILLE | MO | 63011 | SOFTWARE | $455,275 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $28,367 | FundraisingAmt |
| Related Organizations | $211,859 | RelatedOrganizationsAmt |
| Government Grants | $324,656 | GovernmentGrantsAmt |
| All Other Contributions | $5,602,922 | AllOtherContributionsAmt |
| Noncash Contributions | $301,535 | NoncashContributionsAmt |
| Total Contributions | $6,167,804 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| BOARD | 722210 | $1,896,966 | $1,896,966 | |
| BOOKS AND OTHER SUPPLIES | 451211 | $387,777 | $387,777 | |
| OTHER PROGRAM INCOME | 611710 | $321,560 | $321,560 | |
| ROOM | 721310 | $1,638,322 | $1,638,322 | |
| STUDENT TUITION AND FEES | 611310 | $28,761,939 | $28,761,939 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,006,564 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,439 | TotalRevenueColumnAmt |
| Exclusion | $120,439 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $38,773 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $183,811 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$145,038 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$145,038 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$154,428 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,390 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,134 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,134 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,134 | TotalRevenueColumnAmt |
| Exclusion | $1,134 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $9,692 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $28,367 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $15,841 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,149 | TotalRevenueColumnAmt |
| Exclusion | -$6,149 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $385 | GamingGrossIncomeAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $385 | TotalRevenueColumnAmt |
| Exclusion | $385 | ExclusionAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,145,139 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,761,939 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$154,428 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,369,824 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,952,640 | TotalAmt |
| Program Services | $14,952,640 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $985,405 | TotalAmt |
| Program Services | $454,645 | ProgramServicesAmt |
| Management And General | $451,192 | ManagementAndGeneralAmt |
| Fundraising | $79,568 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,947,502 | TotalAmt |
| Program Services | $7,175,130 | ProgramServicesAmt |
| Management And General | $669,544 | ManagementAndGeneralAmt |
| Fundraising | $102,828 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,122 | TotalAmt |
| Program Services | $129,004 | ProgramServicesAmt |
| Management And General | $10,688 | ManagementAndGeneralAmt |
| Fundraising | $1,430 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,174,496 | TotalAmt |
| Program Services | $1,058,555 | ProgramServicesAmt |
| Management And General | $100,383 | ManagementAndGeneralAmt |
| Fundraising | $15,558 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,979 | TotalAmt |
| Program Services | $534,260 | ProgramServicesAmt |
| Management And General | $74,638 | ManagementAndGeneralAmt |
| Fundraising | $12,081 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,930 | TotalAmt |
| Management And General | $20,930 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,152 | TotalAmt |
| Management And General | $79,152 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,406,357 | TotalAmt |
| Program Services | $842,172 | ProgramServicesAmt |
| Management And General | $1,564,185 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,313 | TotalAmt |
| Program Services | $7,971 | ProgramServicesAmt |
| Management And General | $66,499 | ManagementAndGeneralAmt |
| Fundraising | $843 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,535,070 | TotalAmt |
| Program Services | $1,445,587 | ProgramServicesAmt |
| Management And General | $74,425 | ManagementAndGeneralAmt |
| Fundraising | $15,058 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,456 | TotalAmt |
| Program Services | $434,852 | ProgramServicesAmt |
| Management And General | $29,648 | ManagementAndGeneralAmt |
| Fundraising | $25,956 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,241,191 | TotalAmt |
| Program Services | $2,148,686 | ProgramServicesAmt |
| Management And General | $70,094 | ManagementAndGeneralAmt |
| Fundraising | $22,411 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,265,754 | TotalAmt |
| Program Services | $1,215,123 | ProgramServicesAmt |
| Management And General | $37,973 | ManagementAndGeneralAmt |
| Fundraising | $12,658 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,091 | TotalAmt |
| Program Services | $395,091 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE CONTRACT | $1,522,964 | $1,522,964 | ||
| SUPPLIES | $844,695 | $634,191 | $170,424 | $40,080 |
| CONTRACT SERVICES | $826,185 | $77,527 | $728,125 | $20,533 |
| RENTS | $545,545 | $545,545 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,198,765 | TotalAmt |
| Program Services | $696,300 | ProgramServicesAmt |
| Management And General | $462,592 | ManagementAndGeneralAmt |
| Fundraising | $39,873 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,269,612 | TotalAmt |
| Program Services | $34,270,243 | ProgramServicesAmt |
| Management And General | $4,610,492 | ManagementAndGeneralAmt |
| Fundraising | $388,877 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $981,845 | BOYAmt |
| EOY | $916,186 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,629,600 | BOYAmt |
| EOY | $770,358 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $786,493 | BOYAmt |
| EOY | $942,823 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,547,263 | BOYAmt |
| EOY | $2,992,897 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,369,362 | BOYAmt |
| EOY | $1,315,773 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,067,675 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $24,494,929 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,065,991 | BOYAmt |
| EOY | $51,572,746 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $534,033 | BOYAmt |
| EOY | $561,970 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,000 | BOYAmt |
| EOY | $410,000 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,596,535 | BOYAmt |
| EOY | $18,421,833 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,921,122 | BOYAmt |
| EOY | $77,904,586 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,691,898 | BOYAmt |
| EOY | $3,764,088 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,708 | BOYAmt |
| EOY | $685,287 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,429,698 | BOYAmt |
| EOY | $31,955,453 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,844,222 | BOYAmt |
| EOY | $18,636,245 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,200 | BOYAmt |
| EOY | $24,200 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,506,072 | BOYAmt |
| EOY | $1,533,511 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,098,798 | BOYAmt |
| EOY | $56,598,784 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,229,057 | BOYAmt |
| EOY | $3,882,573 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,238,295 | BOYAmt |
| EOY | $9,958,436 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,354,972 | BOYAmt |
| EOY | $7,464,793 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,822,324 | BOYAmt |
| EOY | $21,305,802 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,921,122 | BOYAmt |
| EOY | $77,904,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$124,473 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $607,951 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed Section4955 Tax | false | Form4720FiledSection4955TaxInd |
| Correction Made | false | CorrectionMadeInd |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (true) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $3,202 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $3,202 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
| Form4720 Filed4912 Tax | false | Form4720Filed4912TaxInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1i - Other Activities Description | FormAndLineReferenceDesc |
| Explanation | AS PART OF THE ORGANIZATIONS DUES PAID TO THE IOWA ASSOCIATION OF INDEPENDENT COLLEGES & UNIVERSITIES (IAICU), A PORTION IS RESERVED FOR LOBBYING EXPENSES. THE (IAICU) WORKS ON BEHALF OF ITS MEMBERS TO INFORM POLICY MAKERS AT THE STATE AND FEDERAL LEVEL ABOUT THE CRITICAL ROLE OF ITS MEMBER INSTITUTIONS AS PART OF THE ENTIRE POST-SECONDARY EDUCATIONAL SECTOR. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $3,043,375 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,105,023 | BeginningYearBalanceAmt |
| Contributions | $105,174 | ContributionsAmt |
| Investment Earnings Or Losses | $438,077 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $258,456 | OtherExpendituresAmt |
| End Year Balance | $6,389,818 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,054,403 | BeginningYearBalanceAmt |
| Contributions | $51,496 | ContributionsAmt |
| Investment Earnings Or Losses | $314,311 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $315,187 | OtherExpendituresAmt |
| End Year Balance | $6,105,023 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,959,108 | BeginningYearBalanceAmt |
| Contributions | $228,435 | ContributionsAmt |
| Investment Earnings Or Losses | $212,149 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $345,289 | OtherExpendituresAmt |
| End Year Balance | $6,054,403 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,217,613 | BeginningYearBalanceAmt |
| Contributions | $94,192 | ContributionsAmt |
| Investment Earnings Or Losses | -$39,929 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $312,768 | OtherExpendituresAmt |
| End Year Balance | $5,959,108 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,906,333 | BeginningYearBalanceAmt |
| Contributions | $47,159 | ContributionsAmt |
| Investment Earnings Or Losses | $557,382 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $293,261 | OtherExpendituresAmt |
| End Year Balance | $6,217,613 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,533,955 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,242,751 | OtherCostOrOtherBasisAmt |
| Book Value | $3,776,706 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $56,730,582 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,607,395 | DepreciationAmt |
| Book Value | $45,123,187 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,560,387 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,887,534 | DepreciationAmt |
| Book Value | $2,672,853 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $51,572,746 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN PERPETUAL TR | $6,327,233 |
| COLLECTIBLES | $3,043,375 |
| CONSTRUCTION IN PROCESS | $4,330,634 |
| LIBRARY BOOKS | $648,681 |
| REMAINDER INTEREST TRUSTS | $1,531,177 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $18,421,833 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | US GOVERNMENT GRANTS REFUNDABLE | Desc |
| Amt | $1,533,511 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,533,511 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $24,985,092 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $607,951 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $212,498 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $199,652 | OtherRevenueAmt |
| Revenue Not Reported | $1,020,101 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,964,991 | RevenueSubtotalAmt |
| Other Revenues Not Included | $15,180,148 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $15,180,148 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,145,139 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,501,614 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $212,498 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $199,652 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $412,150 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,089,464 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $15,180,148 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $15,180,148 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $39,269,612 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4: Description of organization's collections and how it furthers its purpose. | THE UNIVERSITY MAINTAINS A COLLECTION OF MIDDLE EAST ARTIFACTS AND A REPLICA OF THE JING YUNG BELL FOR PURPOSES OF PUBLIC EXHIBIT AND SCHOLARLY RESEARCH. |
| Part V, Line 4: Intended uses of the endowment fund. | ENDOWMENT FUNDS CONSIST OF APPROXIMATELY 108 INDIVIDUAL FUNDS ESTABLISHED FOR SCHOLARSHIPS, GRANTS AND UNRESTRICTED PURPOSES FOR THE UNIVERSITY. ONLY REVENUE EARNED BY THE PORTFOLIO OF INVESTMENTS CAN BE USED FOR THE INTENDED PURPOSE. |
| Part X : FIN48 Footnote | The University has a tax determination letter from the Internal Revenue Service stating it qualifies under the provision of Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes. As such, the University is subject to federal income taxes only on any net unrelated business income under the provisions of Section 511 of the Internal Revenue Code. The University follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the University for uncertain tax positions as of June 30, 2015 and 2014. The University is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The University believes it is no longer subject to income tax examinations for years ended prior to June 30, 2012. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | GROUPING DIFFERENCES $0 SPECIAL EVENT EXPENSES $15841 RENTAL EXPENSES $183811 |
| Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S | SCHOLARSHIPS AND GRANTS $14952640 GROUPING DIFFERENCES $227508 |
| Part XII, Line 2d: Other expenses and losses per audited F/S | SPECIAL EVENT EXPENSES $15841 RENTAL EXPENSES $183811 grouping differences $0 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | SCHOLARSHIPS AND GRANTS $14952640 GROUPING DIFFERENCES $227508 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency | We receive Pell and SEOG grants from the federal government. The pell grant is awarded to individual students based on need which is defined by the federal government through the FASFA application. SEOG is awarded by the institution based on need which is derived from the FASFA application.We also receive Direct subsidized and unsubsidized and plus loans which are direct loans between students and the government. These are awarded to students and are disbursed after an application process between the student and the government.We also receive an Iowa Tuition Grant from the State of Iowa which is awarded to individual students based on need.We also received vocational rehab grants and VA benefits which are awarded to specific students based on criteria from those organizations. |
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | NONDISCRIMINATION POLICY NOTED IN ALL PUBLIC ADVERTISING, UNIVERSITY CATALOGS AND FINANCIAL AID LITERATURE |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $23,192 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $15,967 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $7,225 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $1,727 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $6,141 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $3,188 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $383 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $14,867 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $12,400 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $2,467 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $3,000 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $1,402 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $38,059 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $28,367 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $9,692 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,727 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $6,141 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $4,590 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $383 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $15,841 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$6,149 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|
| INSTITUTION SCHOLARSHIPS AND GRANTS | 1712 | $14,392,326 | CASH |
| FEDERAL SEOG | 945 | $560,314 | CASH |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY HAS A FINANCIAL AID DEPARTMENT WHOSE STAFF IS TRAINED AND CONTINUOUSLY EDUCATED REGARDING FEDERAL FINANCIAL AID RULES AND REGULATIONS. THE STAFF OF THE UNIVERSITY DETERMINES THE FINANCIAL NEED OF THE STUDENT AND DETERMINES THE AMOUNT OF FINANCIAL ASSISTANCE THAT CAN BE AWARDED TO THE STUDENT BASED ON FEDERAL RULES AND REGULATIONS. THE FINANCIAL AID STAFF ALSO AWARDS GRANTS AND SCHOLARSHIPS BASED ON ENDOWED GIFTS THAT COMPLY WITH THE TERMS OF THE ENDOWED GIFTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN OTTOSSON | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $143,319 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $2,958 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $11,139 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $157,416 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | FormAndLineReferenceDesc |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 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 | 462460TX4 | 2005-05-19 | $6,535,655 | see part vi | false | false | false |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| B | 421235696 | 2009-10-02 | $1,150,000 | CONSTRUCTION OF FACILITIES | false | false | false | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $6,567,731 | $530,662 | $19,315 | $130,391 | $388,409 | $5,498,955 | 2006 | Yes (true) | false | Yes (true) | Yes (true) | ||
| B | $1,166,030 | $98,467 | $20,772 | $1,026,788 | 2008 | false | false | Yes (true) | Yes (true) | $30,000 | $20,002 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|
| A | false | false | false | false | Yes (true) |
| B | false | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|
| A | false | false | Yes (true) | Yes (true) | false | false | false | Yes (true) |
| B | false | false | Yes (true) | Yes (true) | false | false | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part VI | FormAndLineReferenceDesc |
| Explanation | Schedule K, Part IV, Arbitrage, Line 2c:(a) Issuer Name: Iowa Higher Education Loan Authority DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2015(a) Issuer Name: Iowa Higher Education Loan Authority Date the rebate computation was performed: 09/30/2014SCHEDULE K, PART I, LINE B, COLUMN (F):CONSTRUCT & IMPROVE FACILITY & REFUND PRIOR BONDS - 06/27/91, 07/17/96, 07/27/00SCHEDULE K, PART II, LINE 3:THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $23,480 | CashGrantAmt |
| Type Of Assistance | NONCASH | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION BENEFIT | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mahaska Comm Group MCG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | See Part V | RelationshipDescriptionTxt |
| Transaction | $157,489 | TransactionAmt |
| Transaction | Phone Internet Cable | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | Additional Information for:Schedule L, Part IV, Line (1), Column (b):MAHASKA COMMUNICATION GROUP (MCG) is a wholly owned subsidiary of Musco Corporation. Joe CROOKHAM, BOARD OFFICER, and his immediate family are THE majority shareholders of Musco CorpORATION. Joe CROOKHAM is also President and CEO of both entities. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | CAPITAL IMPROVEMENTS | 1 | $218,316 | FAIR VALUE |
| Yes (X) | CAPITAL IMPROVEMENTS | 1 | $57,796 | FAIR VALUE |
| Yes (X) | MISCELLANEOUS | 120 | $25,423 | FAIR VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: COST OF SALES, SUPPORT AND MAINTENANCE OF CAMPUS BOOKSTORE FOR STUDENTS, FACULTY AND STAFF. OTHER PROGRAM SERVICES 5: SCHOLARSHIP PROGRAMS FOR SCHOLARSHIPS AND GRANTS TO 1,712 STUDENTS. OTHER PROGRAM SERVICES 6: STUDENTS SERVICES, INCLUDING STUDENT DEVELOPMENT, ACADEMIC AND CAREER COUNCELING, INTERCOLLEGIATE ATHLETICS, FINANCIAL ASSISTANCE AND OTHER SERVICES, WAS PROVIDED TO 1,698 FULL AND PART TIME STUDENTS. |
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | 2 CURRENT TRUSTEES ARE EMPLOYED BY THE SAME COMPANY. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | COPY OF FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Every board member, administrator, or person who has control over a budget, completes a conflict of interest form. They are reviewed by the Finance Committee of the Board of Directors. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | THE ORGANIZATION USED COMPARABLE DATA TO DETERMINE THE AMOUNT OF EXECUTIVE COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS AND TOP MANAGEMENT. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | THE ORGANIZATION USED COMPARABLE DATA TO DETERMINE THE AMOUNT OF EXECUTIVE COMPENSATION FOR THE PRESIDENT AND OTHER OFFICERS AND TOP MANAGEMENT. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Articles of incorporation and by-laws are available upon request to the business office of the organization. |
| FORM 990, PART VI, SECTION B, LINE 16 | THE ORGANIZATION CURRENTLY HAS AN AGREEMENT WITH A FOR-PROFIT ENTITY REGARDING THE RECRUITMENT AND MARKETING OF A COLLEGE FOR WORKING ADULTS PROGRAM. THE CONTRACT WITH THE FOR-PROFIT ENTITY IS REVIEWED ANNUALLY AND THE ARRANGEMENT IS MONITORED DAILY TO SAFEGUARD THE ORGANIZATIONS TAX-EXEMPT STATUS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WPU REAL ESTATE FOUNDATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 TRUEBLOOD AVENUE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474400135 | EIN |
| Primary Activities | REAL ESTATE HOLDING COMPANY | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM PENN UNIVERSITY | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLANCHE JOHNSON TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 SOUTH FIRST STREET | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 426613277 | EIN |
| Primary Activities | RENTAL REAL ESTATE | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 11D | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAHASKA BOWLING & RECREATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 TRUEBLOOD AVE | AddressLine1Txt |
| City | OSKALOOSA | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52577 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421442162 | EIN |
| Primary Activities | BOWLING | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM PENN UNIVERS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $90,037 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $118,882 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLANCHE JOHNSON TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | c | TransactionTypeTxt |
| Involved | $211,859 | InvolvedAmt |
| Method Of Amount Determination | FAIR VALUE | MethodOfAmountDeterminationTxt |