NORTHEAST COLLEGE OF HEALTH SCIENCES: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NORTHEAST COLLEGE OF HEALTH SCIENCES (EIN 13-1916574)
- Tax period
- 2013-09-01 to 2014-08-31
- Filed
- 2015-01-12
- IRS object ID
- 201500129349300710
- Schema version
- 2013v4.0
- 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 F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-01-12T07:38:59-06:00 | ReturnTs |
| Tax Period End | 2014-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 610 WGERMANTOWN PIKE STE400 | AddressLine1 |
| City | PLYMOUTH MEETING | City |
| State | PA | State |
| ZIP Code | 19462 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131916574 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW YORK CHIROPRACTIC COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWY | BusinessNameControlTxt |
| Phone | 3155683000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 800 2360 STATE ROUTE 89 | AddressLine1 |
| City | SENECA FALLS | City |
| State | NY | State |
| ZIP Code | 131480800 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEAN ANGLIM | PersonNm |
| Person Title | VP OF FINANCE & ADMIN SERVICES | PersonTitleTxt |
| Phone | 3155683000 | PhoneNum |
| Signature | 2014-12-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID JACOBSON CPA | PreparerPersonNm |
| PTIN | P01685411 | PTIN |
| Phone | 2156433900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR FRANK NICCHI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2360 STATE ROUTE 89 | AddressLine1 |
| City | SENECA FALLS | City |
| State | NY | State |
| ZIP Code | 13148 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,555,806 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NYCC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O NEW YORK CHIROPRACTIC COLLEGE'S MISSION IS THE COMMITMENT TO THE ACHIEVEMENT OF ACADEMIC EXCELLENCE, QUALITY PATIENT CARE, AND PROFESSIONAL LEADERSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 664 | TotalEmployeeCnt |
| Total Volunteers | 38 | TotalVolunteersCnt |
| Total Gross UBI | $56,203 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$5,284 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,023,788 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,001,741 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,828,862 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,006,808 | CYProgramServiceRevenueAmt |
| PY Investment Income | $927,281 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,933,023 | CYInvestmentIncomeAmt |
| PY Other Revenue | $425,546 | PYOtherRevenueAmt |
| CY Other Revenue | $26,517 | CYOtherRevenueAmt |
| PY Total Revenue | $28,205,477 | PYTotalRevenueAmt |
| CY Total Revenue | $29,968,089 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $848,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $908,893 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,435,596 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,805,240 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $414,368 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,095,813 | PYOtherExpensesAmt |
| CY Other Expenses | $10,144,337 | CYOtherExpensesAmt |
| PY Total Expenses | $27,379,409 | PYTotalExpensesAmt |
| CY Total Expenses | $27,858,470 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $826,068 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,109,619 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $80,039,386 | TotalAssetsBOYAmt |
| Total Assets EOY | $86,495,028 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $34,161,922 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,728,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $45,877,464 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $52,766,366 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,637,845 | ExpenseAmt |
| Grant | $908,893 | GrantAmt |
| Revenue | $26,960,708 | RevenueAmt |
| Desc | SCHEDULE O | Desc |
| Total Program Service Expenses | $21,637,845 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 80 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 664 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| 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 | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEAN ANGLIM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3155683000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 800 2360 STATE ROUTE 89 | AddressLine1 |
| City | SENECA FALLS | City |
| State | NY | State |
| ZIP Code | 131480800 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR FRANK NICCHI | ||||||||
| PRESIDENT | 35.00 | 0.00 | Yes (X) | Yes (X) | $368,024 | $0 | $222,335 | |
| DR YUSEF BARNES | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR LEWIS BAZAKOS | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR G LANSING BLACKSHAW | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MR TIM BROWN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ROBERT DALEY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR THOMAS DEVITA | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KAREN ERICKSON | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR SYLVIA HEYMAN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MR ROBERT KERNAN | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR FRANK LIZZIO | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MR WALTER MCCARTHY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR GEORGE MCCLELLAND | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR TYRAN MINCEY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MR JOHN PALMUCCI | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JAMES POWELL | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MS CATHERINE RICHARDSON | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JOHN ROSA | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MS ELIZABETH SHIAH | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MICHAEL MESTAN | ||||||||
| EXECUTIVE VP AND PROVOST | 35.00 | 0.00 | Yes (X) | $218,701 | $0 | $38,515 | ||
| MR SEAN ANGLIM | ||||||||
| VP OF FINANCE & ADMINISTRA | 35.00 | 0.00 | Yes (X) | $208,768 | $0 | $22,251 | ||
| DR MATTHEW COTE | ||||||||
| ASSOCIATE PROFESSOR | 35.00 | 0.00 | $112,659 | $0 | $26,200 | Yes (X) | ||
| DR ROBERT RUDDY | ||||||||
| ASSISTANT PROFESSOR | 35.00 | 0.00 | $120,163 | $0 | $23,046 | Yes (X) | ||
| MS DIANE DIXON | ||||||||
| VP OF ENROLLMENT MANAGEMEN | 35.00 | 0.00 | $117,714 | $0 | $9,720 | Yes (X) | ||
| DR KAREN BOBAK | ||||||||
| DEAN OF CHIROPRACTIC EDUCA | 35.00 | 0.00 | $113,195 | $0 | $25,820 | Yes (X) | ||
| MS KAREN QUEST | ||||||||
| CONTROLLER | 35.00 | 0.00 | $109,510 | $0 | $9,223 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,368,734 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $377,110 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COMPASS GROUP USA INC | |||||
| 2400 YORKMONT ROAD | CHARLOTTE | NC | 28217 | DINING SERVICES | $757,640 |
| APPLE ROOFING CORP | |||||
| PO BOX 3105 | SYRACUSE | NY | 13220 | ROOF INSTALLATION | $404,975 |
| BEN MITTIGA CONSTRUCTION CO INC | |||||
| 2123 RT 14N | GENEVA | NY | 14456 | CONSTRUCTION | $302,915 |
| BOND SCHOENECK AND KING PLLC | |||||
| ONE LINCOLN CENTER | SYRACUSE | NY | 13202 | LEGAL SERVICES | $245,006 |
| SENECA SECURITY SERVICE | |||||
| 4922 ROUTE 89 | ROMULUS | NY | 14541 | SECURITY SERVICES | $224,776 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $5,600 | FundraisingAmt |
| Government Grants | $390,072 | GovernmentGrantsAmt |
| All Other Contributions | $606,069 | AllOtherContributionsAmt |
| Noncash Contributions | $91,456 | NoncashContributionsAmt |
| Total Contributions | $1,001,741 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION & FEES | 611310 | $24,344,273 | $24,344,273 | |
| HOUSING/FOOD REVENUES | 721000 | $1,489,169 | $1,489,169 | |
| CLINIC REVENUES | 621400 | $877,784 | $877,784 | |
| ATHLETIC CENTER | 713940 | $189,365 | $189,365 | |
| ADVERTISING INCOME | 541800 | $46,100 | $46,100 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $60,117 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,117 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,006,808 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $275,059 | TotalRevenueColumnAmt |
| Exclusion | $275,059 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,075 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,075 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,075 | TotalRevenueColumnAmt |
| Exclusion | $8,075 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,220,804 | SecuritiesAmt |
| Other | $8,804 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,571,644 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,649,160 | SecuritiesAmt |
| Other | $8,804 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,657,964 | TotalRevenueColumnAmt |
| Exclusion | $1,657,964 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $8,339 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,600 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,339 | TotalRevenueColumnAmt |
| Exclusion | $8,339 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $26,176 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $16,073 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,103 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $10,103 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,968,089 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,960,708 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $56,203 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,949,437 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,400 | TotalAmt |
| Program Services | $16,400 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $892,493 | TotalAmt |
| Program Services | $892,493 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,081,104 | TotalAmt |
| Management And General | $964,646 | ManagementAndGeneralAmt |
| Fundraising | $116,458 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,628,836 | TotalAmt |
| Program Services | $10,624,245 | ProgramServicesAmt |
| Management And General | $1,834,665 | ManagementAndGeneralAmt |
| Fundraising | $169,926 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,850 | TotalAmt |
| Program Services | $624,774 | ProgramServicesAmt |
| Management And General | $129,029 | ManagementAndGeneralAmt |
| Fundraising | $10,047 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,354,784 | TotalAmt |
| Program Services | $1,056,661 | ProgramServicesAmt |
| Management And General | $256,095 | ManagementAndGeneralAmt |
| Fundraising | $42,028 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976,666 | TotalAmt |
| Program Services | $774,705 | ProgramServicesAmt |
| Management And General | $201,961 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,955 | TotalAmt |
| Management And General | $198,955 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,284 | TotalAmt |
| Management And General | $62,284 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,546 | TotalAmt |
| Management And General | $62,546 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,086 | TotalAmt |
| Program Services | $48,515 | ProgramServicesAmt |
| Management And General | $2,571 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435,258 | TotalAmt |
| Program Services | $422,269 | ProgramServicesAmt |
| Management And General | $11,977 | ManagementAndGeneralAmt |
| Fundraising | $1,012 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,009,352 | TotalAmt |
| Program Services | $657,358 | ProgramServicesAmt |
| Management And General | $343,349 | ManagementAndGeneralAmt |
| Fundraising | $8,645 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,849 | TotalAmt |
| Program Services | $2,412 | ProgramServicesAmt |
| Management And General | $165,221 | ManagementAndGeneralAmt |
| Fundraising | $216 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $958,079 | TotalAmt |
| Program Services | $898,443 | ProgramServicesAmt |
| Management And General | $59,636 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $618,456 | TotalAmt |
| Program Services | $360,118 | ProgramServicesAmt |
| Management And General | $255,585 | ManagementAndGeneralAmt |
| Fundraising | $2,753 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,552 | TotalAmt |
| Program Services | $22,732 | ProgramServicesAmt |
| Management And General | $16,785 | ManagementAndGeneralAmt |
| Fundraising | $35 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,164 | TotalAmt |
| Program Services | $734,065 | ProgramServicesAmt |
| Management And General | $83,099 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,122,353 | TotalAmt |
| Program Services | $1,878,307 | ProgramServicesAmt |
| Management And General | $244,046 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,190 | TotalAmt |
| Program Services | $68,298 | ProgramServicesAmt |
| Management And General | $364,892 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS SERVICES | $1,403,679 | $1,356,927 | $46,081 | $671 |
| SERVICE CONTRACTS | $636,317 | $479,913 | $156,404 | |
| DUES LICENSES & PERMITS | $193,861 | $50,190 | $143,175 | $496 |
| REPAIRS | $171,342 | $162,827 | $8,515 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,014 | TotalAmt |
| Program Services | $506,193 | ProgramServicesAmt |
| Management And General | $194,740 | ManagementAndGeneralAmt |
| Fundraising | $62,081 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,858,470 | TotalAmt |
| Program Services | $21,637,845 | ProgramServicesAmt |
| Management And General | $5,806,257 | ManagementAndGeneralAmt |
| Fundraising | $414,368 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,099,522 | BOYAmt |
| EOY | $6,637,098 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,476 | BOYAmt |
| EOY | $297,910 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,019 | BOYAmt |
| EOY | $910,212 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,527,553 | BOYAmt |
| EOY | $1,711,665 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708,397 | BOYAmt |
| EOY | $673,617 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $56,355,145 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $35,034,426 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,646,241 | BOYAmt |
| EOY | $21,320,719 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,033,020 | BOYAmt |
| EOY | $14,900,501 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,676,923 | BOYAmt |
| EOY | $37,452,174 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,326,235 | BOYAmt |
| EOY | $2,591,132 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,039,386 | BOYAmt |
| EOY | $86,495,028 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,777,871 | BOYAmt |
| EOY | $3,829,323 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,209,050 | BOYAmt |
| EOY | $9,479,685 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,089,836 | BOYAmt |
| EOY | $16,262,120 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703,842 | BOYAmt |
| EOY | $668,648 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,381,323 | BOYAmt |
| EOY | $3,488,886 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,161,922 | BOYAmt |
| EOY | $33,728,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,715,614 | BOYAmt |
| EOY | $52,606,038 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,850 | BOYAmt |
| EOY | $80,328 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,000 | BOYAmt |
| EOY | $80,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,877,464 | BOYAmt |
| EOY | $52,766,366 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,039,386 | BOYAmt |
| EOY | $86,495,028 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,109,619 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,913,806 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$131,023 | InvestmentExpenseAmt |
| Other Changes In Net Assets | -$3,500 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
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) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (1) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $6,556 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $83 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $6,639 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | F. A PORTION OF THE DUES PAID TO THE ASSOCIATION OF CHIROPRACTIC COLLEGES MAY BE USED FOR ADVOCACY PROGRAMS. THIS PORTION IS REPORTED AS GRANTS TO OTHER ORGANIZATIONS FOR LOBBYING PURPOSES. G. THE COLLEGE PRESIDENT CONTACTED A STATE LEGISLATOR TO SUPPORT LEGISLATION THAT WOULD BENEFIT THE CHIROPRACTIC PROFESSION. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,810,528 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $6,643,855 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $52,450,383 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,099,782 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,514,746 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $800,000 | OtherExpendituresAmt |
| End Year Balance | $45,810,528 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,999,854 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,454,928 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,351,000 | OtherExpendituresAmt |
| End Year Balance | $43,099,782 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,326,331 | BeginningYearBalanceAmt |
| Contributions | $810 | ContributionsAmt |
| Investment Earnings Or Losses | $4,213,767 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $41,054 | GrantsOrScholarshipsAmt |
| Other Expenditures | $500,000 | OtherExpendituresAmt |
| End Year Balance | $42,999,854 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,725,703 | BeginningYearBalanceAmt |
| Contributions | $810 | ContributionsAmt |
| Investment Earnings Or Losses | $1,955,318 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $5,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,350,000 | OtherExpendituresAmt |
| End Year Balance | $39,326,331 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.99700 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00200 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,309,001 | OtherCostOrOtherBasisAmt |
| Book Value | $1,309,001 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,237,455 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,907,134 | DepreciationAmt |
| Book Value | $17,330,321 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,411 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,548 | DepreciationAmt |
| Book Value | $19,863 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,764,493 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,263,055 | DepreciationAmt |
| Book Value | $1,501,438 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,011,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $851,689 | DepreciationAmt |
| Book Value | $1,160,096 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,320,719 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FOREIGN EQUITY SECURITIES | $10,376,267 | F |
| HEDGE FUNDS | $19,058,020 | F |
| REAL ASSETS | $8,017,887 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $37,452,174 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL STUDENT LOANS PAYABLE | $1,648,686 |
| ASSET RETIREMENT OBLIGATION | $1,840,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,488,886 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $33,816,405 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,913,806 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$1,002,944 | OtherRevenueAmt |
| Revenue Not Reported | $3,910,862 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,905,543 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $62,546 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $62,546 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,968,089 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,919,503 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,073 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,073 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,903,430 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $62,546 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $892,494 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $955,040 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $27,858,470 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS THE BOARD DESIGNATED/QUASI-ENDOWMENT PORTION OF THE FUNDS ARE USED TO PROVIDE A SOURCE OF FUNDING FOR THE ANNUAL BUDGET ALONG WITH FUNDING STRATEGIC INITIATIVES. THE INCOME FROM THE PERMANENT ENDOWMENT ALONG WITH THE TERM ENDOWMENT IS USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS. UNRESTRICTED FUNDS FUNCTIONING AS QUASI ENDOWMENT ARE COVERED UNDER THE BOARD OF TRUSTEES' SPENDING POLICY WHICH IS DETERMINED ANNUALLY AND IS TARGETED TO BE APPROXIMATELY 5% OF A 16 QUARTER MOVING AVERAGE OF THE FUND'S TOTAL MARKET VALUE. TEMPORARILY RESTRICTED FUNDS ARE APPROPRIATED FOR EXPENDITURE BASED ON THE DIRECTION OF THE DONOR. ENDOWMENT FUNDS ARE INVESTED TO MAXIMIZE LONG TERM RETURNS CONSISTENT WITH PRUDENT LEVELS OF RISK APPROPRIATE TO THE MANAGEMENT OF SUCH LONG TERM FUNDS. DIVERSIFICATION OF INVESTMENTS IS DESIGNED TO ENSURE A TOTAL RETURN OF INCOME PLUS CAPITAL APPRECIATION NECESSARY TO PRESERVE AND ENHANCE THE PRINCIPAL OF THE FUNDS AND AT THE SAME TIME, PROVIDE A DEPENDABLE SOURCE OF INCOME FOR CURRENT OPERATIONS AND PROGRAMS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTERNAL SCHOLARSHIPS -892,493. TEMPORARILY RESTRICTED GIFTS 4,500. INVESTMENT EXPENSE ADJUSTMENT -131,024. COST OF INVENTORY SOLD 16,073. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF INVENTORY SOLD 16,073. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INTERNAL SCHOLARSHIPS 892,494. |
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 | RACIALLY NONDISCRIMINATORY POLICY - INCLUDED WITH ALL PUBLICITY AND ADVERTISEMENTS. |
| SCHEDULE E, PART I, LINE 6 | STUDENT FINANCIAL AID IS RECEIVED BY THE COLLEGE. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD TRIP | $20,198 |
| NORTH AMERICA (INCLUDING CANADA) | 0 | 0 | PROGRAM SERVICES | RECRUITING AND ONLINE TEACHING | $12,605 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENTS | MARKET VALUE OF INVESTMENTS | $12,346,040 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $12,378,843 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $12,378,843 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOUNDATION FOR CHIROPRACTIC PROGRESS | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 560 | AddressLine1 |
| City | CARMICHAEL | City |
| State | CA | State |
| ZIP Code | 956090560 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 202137895 | RecipientEIN |
| Cash Grant | $15,000 | CashGrantAmt |
| Purpose Of Grant | PLEDGE TO SUPPORT THE POSITIVE PRESS CAMPAIGN TO PROMOTE CHIROPRACTIC. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | VARIOUS INTERNAL SCHOLARSHIPS TO STUDENTS | GrantTypeTxt |
| Recipient | 325 | RecipientCnt |
| Cash Grant | $892,493 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MERIT AND ACADEMIC SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON PREVIOUS AND CURRENT ACADEMIC ACHIEVEMENT. OTHER INTERNAL AND ENDOWED SCHOLARSHIPS ARE AWARDED TO STUDENTS BASED ON CRITERIA SPECIFIC TO THE SCHOLARSHIP. SCHOLARSHIPS AWARDED ARE MONITORED BY THE FINANCIAL AID AND THE FINANCE OFFICE OF THE COLLEGE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR FRANK NICCHI | ||||||||||||||
| PRESIDENT | $265,835 | $0 | $0 | $0 | $102,189 | $0 | $185,800 | $0 | $36,535 | $0 | $590,359 | $0 | $60,668 | $0 |
| DR MICHAEL MESTAN | ||||||||||||||
| EXECUTIVE VP AND PROVOST | $203,662 | $0 | $9,000 | $0 | $6,039 | $0 | $16,798 | $0 | $21,717 | $0 | $257,216 | $0 | $0 | $0 |
| MR SEAN ANGLIM | ||||||||||||||
| VP OF FINANCE & ADMINISTRA | $199,297 | $0 | $9,000 | $0 | $471 | $0 | $16,101 | $0 | $6,150 | $0 | $231,019 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | DR. FRANK NICCHI RECEIVES (COLLEGE OWNED) HOUSING AS A CONDITION OF HIS EMPLOYMENT. THE LEASE VALUE OF THE HOUSING WAS $21,000. THE COST OF CLEANING SERVICES FOR THE HOUSING ($2,693) WAS TAXED TO HIM AS A FRINGE BENEFIT AND INCLUDED IN HIS W-2. INCLUDED IN HIS EMPLOYMENT CONTRACT IS A PROVISION FOR TRAVEL FOR HIS SPOUSE. THE COST OF SPOUSAL TRAVEL ($3,669) WAS TAXED TO HIM AS A FRINGE BENEFIT AND INCLUDED IN HIS W-2 EARNINGS. DR. FRANK NICCHI WAS TAXED AS A FRINGE BENEFIT ($978) FOR MEDICARE TAXES PAID ON HIS BEHALF AS A RESULT OF AMENDED IRS FORM 941X RETURNS. |
| PART I, LINE 4B | CONTRIBUTIONS WERE MADE ON DR. FRANK NICCHI'S BEHALF INTO TWO SEPARATE 457(F) SUPPLEMENTAL RETIREMENT PLANS IN 2013 TOTALING $165,400 IN ACCORDANCE WITH HIS EMPLOYMENT CONTRACT. THE 457(F) CONTRIBUTIONS ALONG WITH THE COLLEGE'S 403(B) RETIREMENT CONTRIBUTION ARE REPORTED ON PART II COLUMN (C). |
| PART I, LINE 7 | TWO OFFICERS EACH RECEIVED A NON-FIXED BONUS PAYMENT OF $9,000 IN 2013. THE AMOUNT WAS INCLUDED IN THEIR W-2 AND SHOWN IN PART II (B)(II). |
| PART II - COLUMN E | THE $590,359 FIGURE FOR THE PRESIDENT INCLUDES PAYMENTS AND BENEFITS PROVIDED TO THE PRESIDENT IN THE 2013 CALENDAR YEAR, AS WELL AS PAYMENTS THAT WILL BE MADE IN FUTURE CALENDAR YEARS AS LONG AS HE CONTINUES TO PERFORM SUBSTANTIAL SERVICES FOR THE COLLEGE THROUGH SPECIFIED DATES IN THOSE FUTURE YEARS. BEFORE APPROVING THE PRESIDENT'S TOTAL COMPENSATION AND BENEFITS PACKAGE, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE COLLEGE REVIEWED COMPENSATION AND BENEFIT DATA FOR THE COMPARABLE INSTITUTIONS AND VERIFIED THAT THE TOTAL COMPENSATION AND BENEFITS PACKAGE FOR THE PRESIDENT WAS REASONABLE IN LIGHT OF SUCH DATA. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SENECA COUNTY INDUSTRIAL DEVELOPMENT AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 237329915 | BondIssuerEIN |
| CUSIP | 816907AP4 | CUSIPNum |
| Bond Issued | 2007-05-31 | BondIssuedDt |
| Issue Price | $20,134,306 | IssuePriceAmt |
| Purpose | REFINANCING OF A COMMERCIAL LOAN | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $20,134,306 | TotalProceedsAmt |
| In Reserve Fund | $1,622,250 | InReserveFundAmt |
| Refunding Escrow | $17,959,344 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $342,290 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $210,423 | OtherSpentProceedsAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | Yes (1) | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | Yes (1) | EngageBondCounselContractsInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.01550 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00100 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.01650 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART IV, LINE 2C | FormAndLineReferenceDesc |
| Explanation | 05/31/2007, $20,134,306, SENECA COUNTY INDUSTRIAL DEVELOPMENT AGENCY - MOST RECENT REBATE COMPUTATION WAS PERFORMED IN MAY 2012 FOR THE FIFTH ANNIVERSARY OF THE ISSUE DATE WITH NO REBATE DUE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GENERATIONS BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE PART V | RelationshipDescriptionTxt |
| Transaction | $704,616 | TransactionAmt |
| Transaction | LOAN BY GENERATIONS BANK | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE ENTERED INTO A NOTE PAYABLE WITH GENERATIONS BANK FOR THE REFINANCING OF A NOTE FOR A FACILITY OWNED BY THE COLLEGE. A CURRENT TRUSTEE, MR. ROBERT KERNAN, AND AN OFFICER OF THE COLLEGE, DR. FRANK NICCHI, SIT ON THE BOARD OF DIRECTORS OF GENERATIONS BANK. IN ACCORDANCE WITH THE COLLEGE'S CONFLICT OF INTEREST POLICY APPLICABLE TO TRUSTEES, OFFICERS AND MANAGEMENT STAFF (POLICY), THE POTENTIAL CONFLICT OF INTEREST (I.E., THE RELATIONSHIP BETWEEN GENERATIONS BANK, MR. KERNAN, AND DR. NICCHI) WAS DISCLOSED TO THE COLLEGE'S BOARD OF TRUSTEES. THE COLLEGE SOLICITED PROPOSALS FOR THE REFINANCING FROM SEVERAL FINANCIAL INSTITUTIONS. THE BOARD OF TRUSTEES OF THE COLLEGE REVIEWED THE PROPOSALS, AND DECIDED THAT THE PROPOSAL FROM GENERATIONS BANK PROVIDED THE MOST FAVORABLE TERMS FOR THE COLLEGE AND WAS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE COLLEGE. IN ACCORDANCE WITH THE POLICY, MR. KERNAN AND DR. NICCHI DID NOT PARTICIPATE IN THAT DECISION. | 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) | SUPPLIES/SUPP | 18 | $48,875 | SELLING PRICE |
| Yes (X) | EQUIPMENT | 4 | $36,089 | SELLING PRICE |
| Yes (X) | SUPPLIES/MINO | 1 | $6,492 | SELLING PRICE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | NEW YORK CHIROPRACTIC COLLEGE'S MISSION IS THE COMMITMENT TO THE ACHIEVEMENT OF ACADEMIC EXCELLENCE, QUALITY PATIENT CARE, AND PROFESSIONAL LEADERSHIP. THE VISION IS TO BE RECOGNIZED AS THE LEADING INSTITUTION FOR EDUCATION AND TRAINING OF INTEGRATED AND NATURAL HEALTH CARE PROFESSIONALS AND ACADEMICIANS. DEGREE OFFERINGS INCLUDE THE DOCTOR OF CHIROPRACTIC AND MASTER OF SCIENCE DEGREES IN ACUPUNCTURE AND ORIENTAL MEDICINE, APPLIED CLINICAL NUTRITION (100% ONLINE), HUMAN ANATOMY AND PHYSIOLOGY INTRUCTION (100% ONLINE), DIAGNOSTIC IMAGING, AND CLINICAL ANATOMY. |
| FORM 990, PART III, LINE 4A | EXEMPT PURPOSE ACHIEVEMENTS NEW YORK CHIROPRACTIC COLLEGE (NYCC), LOCATED IN SENECA FALLS, NY, IS A PRIVATE 501(C) (3), NOT-FOR-PROFIT EDUCATIONAL INSTITUTION ESTABLISHED IN 1919 THROUGH ABSOLUTE CHARTER FROM THE NEW YORK STATE BOARD OF REGENTS, OFFERING MULTIPLE ACADEMIC PROGRAMS AND HIGHLY DIVERSIFIED NATURAL HEALTHCARE INSTRUCTION. COURSEWORK AT NYCC EMPHASIZES INTEGRATIVE, NATURAL, AND COLLABORATIVE HEALTHCARE APPROACHES OFFERED THROUGH ACCREDITED, DEGREE-GRANTING PROGRAMS AS FOLLOWS: - DOCTOR OF CHIROPRACTIC - MASTER OF SCIENCE IN ACUPUNCTURE & ORIENTAL MEDICINE - THROUGH ITS FINGER LAKES SCHOOL OF ACUPUNCTURE AND ORIENTAL MEDICINE - MASTER OF SCIENCE IN APPLIED CLINICAL NUTRITION (100% ONLINE) - MASTER OF SCIENCE IN HUMAN ANATOMY AND PHYSIOLOGY INSTRUCTION (100% ONLINE) - MASTER OF SCIENCE IN DIAGNOSTIC IMAGING - MASTER OF SCIENCE IN CLINICAL ANATOMY - BACHELOR OF SCIENCE IN PROFESSIONAL STUDIES THE COLLEGE'S MISSION ENCOURAGES THE ACHIEVEMENT OF ACADEMIC EXCELLENCE, QUALITY PATIENT CARE AND PROFESSIONAL LEADERSHIP. INTEGRATIVE HEALTHCARE EDUCATION AN IMPORTANT ASPECT OF EDUCATIONAL PROGRAMMING AT NYCC INCLUDES THE OPERATION OF FOUR COMMUNITY HEALTH CENTERS IN NEW YORK STATE (SENECA FALLS, ROCHESTER, BUFFALO, AND LONG ISLAND), EACH OF WHICH PROVIDES NATURAL HEALTHCARE SERVICES AND SERVES AS AN INNOVATIVE MODEL FOR PATIENT CENTERED AND INTEGRATIVE HEALTHCARE THROUGHOUT THE COUNTRY. ADDITIONALLY, NYCC STUDENTS ENGAGE IN CLINICAL ROTATIONS WITHIN SEVERAL HOSPITALS AND OTHER CONVENTIONAL HEALTHCARE SETTINGS WHICH PROVIDE INTEGRATIVE, REAL-WORLD EXPERIENCE THAT PREPARES THEM FOR A RAPIDLY EVOLVING HEALTH CARE MARKETPLACE. UNIQUE CLINICAL PARTNERSHIPS WHICH ENABLE STUDENTS TO PARTICIPATE IN CLINICAL ROUNDS AND PROVIDE PATIENT CARE INCLUDE THE WALTER REED NATIONAL MILITARY MEDICAL CENTER IN BETHESDA MARYLAND, FIVE VETERANS HEALTH ADMINISTRATION HOSPITALS/HEALTH CENTERS, AND MONROE COMMUNITY HOSPITAL. ADDITIONALLY, UNDER FACULTY SUPERVISION, STUDENTS PROVIDE NATURAL HEALTHCARE SERVICES AT THE HEALTH CENTERS OF THE STATE UNIVERSITY OF NEW YORK SYSTEM AT BUFFALO, STONY BROOK, AND FARMINGDALE, AND AT ST. JOHN FISHER COLLEGE. FISCAL-YEAR EXEMPT PURPOSE ACHIEVEMENTS THE COLLEGE GRADUATED 281 STUDENTS DURING THE FISCAL 2014 YEAR DETAILED AS FOLLOWS: - DOCTOR OF CHIROPRACTIC (169) - MASTER OF SCIENCE IN ACUPUNCTURE AND ORIENTAL MEDICINE (8) - MASTER OF SCIENCE IN ACUPUNCTURE (20) - MASTER OF SCIENCE IN APPLIED CLINICAL NUTRITION (36) - MASTER OF SCIENCE IN HUMAN ANATOMY AND PHYSIOLOGY INSTRUCTION (24) - MASTER OF SCIENCE IN DIAGNOSTIC IMAGING (0) - MASTER OF SCIENCE IN CLINICAL ANATOMY (0) - BACHELOR OF SCIENCE IN PROFESSIONAL STUDIES (24) IN MARCH, 2014, NEW YORK CHIROPRACTIC COLLEGE WAS NAMED THE AMERICAN CHIROPRACTIC ASSOCIATION'S VERY FIRST RECIPIENT OF ITS CHIROPRACTIC COLLEGE OF THE YEAR AWARD GIVEN AT THE ORGANIZATION'S RECENT HOUSE OF DELEGATES MEETING HELD DURING THE NATIONAL CHIROPRACTIC LEGISLATIVE CONFERENCE IN WASHINGTON, D.C. THE ACA CITED NYCC'S CLOSE WORKING RELATIONSHIP WITH THE ACA AND THE COLLEGE'S FAVORABLE RESULTS IN WORKING WITH THE VA SYSTEM. IN JULY, 2014, FOR THE SIXTH STRAIGHT YEAR NEW YORK CHIROPRACTIC COLLEGE NOT ONLY EARNED A POSITION ON THE CHRONICLE OF HIGHER EDUCATION'S "GREAT COLLEGES TO WORK FOR" LIST AND MADE ITS COVETED "HONOR ROLL" (FOR THE FIFTH CONSECUTIVE TIME), BUT ALSO EARNED TOP RANKINGS IN A VERY RESPECTABLE 10 OUT OF 12 CATEGORIES: COLLABORATIVE GOVERNANCE; COMPENSATION AND BENEFITS; CONFIDENCE IN LEADERSHIP, FACILITIES, WORKSPACE, AND SECURITY; JOB SATISFACTION; PROFESSIONAL/CAREER-DEVELOPMENT PROGRAMS; RESPECT AND APPRECIATION; SUPERVISOR OR DEPARTMENT CHAIR RELATIONSHIP; TEACHING ENVIRONMENT; AND WORK/LIFE BALANCE. IN AN EFFORT TO REDUCE INDIVIDUALIZED INSTRUCTIONAL SPACE REQUIREMENTS THROUGH TECHNOLOGY AND ACCORDINGLY EASE SCHEDULING WHILE BOOSTING INSTRUCTIONAL QUALITY, THE COLLEGE IS IN THE PROCESS OF REFURBISHING AREAS OF ITS ACADEMIC I BUILDING SO AS TO CREATE HYBRID LAB/CLASSROOM SPACE, AND LABS FOR COMPUTERS, MUSCULOSKELETAL PATHOLOGY, HISTOLOGY, PATHOLOGY, X-RAY POSITIONING, AS WELL AS SPACE FOR GROUP/WORK DEMONSTRATIONS. VA MEDICAL CENTERS IN CANADAIGUA AND BUFFALO, NY, COMPRISE TWO OF THE COUNTRY'S FIVE VA-FUNDED DEPARTMENT OF VETERANS AFFAIRS RESIDENCES. NYCC IS AN ACADEMIC AFFILIATE OF BOTH CENTERS IN THIS FIRST-OF-A KIND INITIATIVE. VA RESIDENTS WILL RECEIVE HANDS-ON TRAINING THROUGH THEIR PARTICIPATION IN THE FULL-TIME, YEAR-ROUND, PAID CHIROPRACTIC RESIDENCY PROGRAM THAT IS ADMINISTERED NATIONALLY BY THE VA OFFICE OF ACADEMIC AFFILIATIONS AND LOCALLY BY THE INDIVIDUAL VA FACILITY. THE COLLEGE WAS A MILITARY FRIENDLY SCHOOL THROUGHOUT 2014. A SURVEY ADMINISTERED BY THE PUBLISHER OF G.I. JOBS AND THE GUIDE TO MILITARY FRIENDLY SCHOOLS HAS RANKED NYCC WITHIN THE TOP 15 PERCENT OF OVER 12,000 SCHOOLS NATIONWIDE FOR RECRUITING MILITARY AND VETERAN STUDENTS AND CONTINUING TO IMPROVE ITS EFFORT TOWARDS MILITARY FRIENDLINESS EACH YEAR. STANDARD AND POOR'S AFFIRMED THE COLLEGE'S INVESTMENT GRADE, "BBB" CREDIT RATING FOR ITS LONG TERM BOND OBLIGATIONS, WHILE CHANGING THE COLLEGE'S "OUTLOOK" FROM "STABLE" TO "POSITIVE." |
| FORM 990, PART VI, SECTION A, LINE 1 | THE BY-LAWS ("BY-LAWS") OF THE NEW YORK CHIROPRACTIC COLLEGE ("COLLEGE") DELEGATE CERTAIN AUTHORITY OF THE BOARD OF TRUSTEES OF THE COLLEGE ("BOARD") TO AN EXECUTIVE COMMITTEE OF THE BOARD ("EXECUTIVE COMMITTEE") THAT CONSISTS OF THE CHAIR OF THE BOARD, THE CHAIR-ELECT OF THE BOARD (WHEN APPROPRIATE), THE VICE CHAIR OF THE BOARD, THE PRESIDENT OF THE COLLEGE, AND TWO ADDITIONAL TRUSTEES OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD BETWEEN MEETINGS OF THE BOARD OTHER THAN (1) THE ELECTION OR REMOVAL OF TRUSTEES, (2) THE AMENDMENT OR REPEAL OF ANY BY-LAW OF THE ADOPTION ON NEW BY-LAWS, (3) THE APPROVAL OR GRANTING OF HONORARY DEGREES, OR (4) THE TAKING OF ANY ACTION THAT THE EXECUTIVE COMMITTEE IS PROHIBITED FROM TAKING BY APPLICABLE NEW YORK LAW, THE BY-LAWS, OF A BOARD RESOLUTION. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF THE PRESIDENT AND REVIEWING THE COMPENSATION OF THE PRESIDENT AND THE OFFICERS OF THE COLLEGE TO ENSURE THAT THEIR COMPENSATION LEVELS ARE REASONABLE WITHING APPROPRIATE COLLEGE COMPARATIVE BENCHMARKS. |
| FORM 990, PART VI, SECTION A, LINE 2 | A TRUSTEE OF THE COLLEGE, MR. ROBERT KERNAN, AND AN OFFICER OF THE COLLEGE, DR. FRANK NICCHI, BOTH SERVE ON THE BOARD OF DIRECTORS OF GENERATIONS BANK. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE COLLEGE'S BY-LAWS WERE REVISED TO (1) INCORPORATE CHANGES REQUIRED BY THE NEW YORK NONPROFIT REVITALIZATION ACT OF 2013, (2) INCLUDE CLARIFICATIONS OF SOME OF THE APPLICABLE TAX REQUIREMENTS, (3) ADD A REFERENCE TO THE COLLEGE'S WHISTLEBLOWER POLICY, (4) INCLUDE A DESCRIPTION OF THE DUTIES OF THE SECRETARY TO THE BOARD, (5) ADD A REFERENCE TO THE COLLEGE'S BOARD POLICY FOR ANNUAL PRESIDENTIAL REVIEW AND THE COLLEGE'S EXECUTIVE COMPENSATION POLICY FOR OFFICERS, KEY EMPLOYEES, AND CERTAIN OTHER COVERED PERSONS, AND (6) INCLUDE CERTAIN OTHER CLARIFICATIONS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE COLLEGE'S MANAGEMENT STAFF SUBMITS A DRAFT OF THE FORM 990 TO THE AUDIT COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES. THE AUDIT COMMITTEE THEN REVIEWS THE DRAFTED FORM 990 AND PROVIDES ANY COMMENTS IT HAS TO THE MANAGEMENT STAFF. THE COLLEGE'S MANAGEMENT STAFF SUBMITS A DRAFT OF PART VII AND SCHEDULE J OF THE FORM 990 TO THE EXECUTIVE COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE THEN REVIEWS THE DRAFTED PART VII AND SCHEDULE J OF THE FORM 990 AND PROVIDES ANY COMMENTS IT HAS TO THE MANAGEMENT STAFF. ONCE THE REVIEW PROCESS IS COMPLETE, THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE FULL BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COLLEGE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS WRITTEN CONFLICT OF INTEREST POLICY THROUGH A REQUIRED ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE FOR TRUSTEES, OFFICERS AND/OR MANAGEMENT STAFF ("COVERED PERSONS"). FURTHER, ALL COVERED PERSONS ARE REQUIRED TO NOTIFY THE AUDIT COMMITTEE OF ANY CHANGES TO THE INFORMATION PROVIDED IN SUCH QUESTIONNAIRE DURING THE YEAR. THE AUDIT COMMITTEE REVIEWS ALL COMPLETED QUESTIONNAIRES (INCLUDING ANY SUBSEQUENT NOTIFICATION OF CHANGES) TO DETERMINE WHETHER A POTENTIAL CONFLICT EXISTS. IF THE AUDIT COMMITTEE DETERMINES THAT A POTENTIAL CONFLICT EXISTS, THE BOARD OF TRUSTEES WILL REVIEW THE POTENTIAL CONFLICT, AND MAY IMPLEMENT PROTECTIVE MEASURES, SUCH AS THE REASSIGNMENT OF THE AFFECTED COVERED PERSON'S RESPONSIBILITIES, IF DEEMED APPROPRIATE. IF A COVERED PERSON FAILS TO COMPLY WITH THE CONFLICT OF INTEREST POLICY, THE BOARD MAY TAKE CORRECTIVE ACTIONS, AS IT DEEMS APPROPRIATE, IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN ACCORDANCE WITH THE COLLEGE'S EXECUTIVE COMPENSATION POLICY FOR OFFICERS, KEY EMPLOYEES AND CERTAIN OTHER COVERED PERSONS (COLLECTIVELY, "COVERED PERSONS"), THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE COLLEGE ("EXECUTIVE COMMITTEE") REVIEWS EACH PROPOSED COMPENSATION AND BENEFIT ARRANGEMENTS ("PROPOSED ARRANGEMENT") FOR EACH COVERED PERSON TO DETERMINE WHETHER THE PROPOSED ARRANGEMENT SATISFIES THE "REASONABLE COMPENSATION" REQUIREMENTS SET FORTH IN SECTION 4958 OF THE INTERNAL REVENUE CODE ("CODE") (E.G., A REVIEW OF RELEVANT COMPARABILITY DATA, PERFORMANCE REVIEWS AND/OR OTHER DOCUMENTATION SUPPORTING THE PROPOSED ARRANGEMENT). PRIOR TO SUCH REVIEW AND DETERMINATION, THE EXECUTIVE COMMITTEE VERIFIES THAT NONE OF ITS MEMBERS HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE APPLICABLE PROPOSED ARRANGEMENT. IF THE EXECUTIVE COMMITTEE DETERMINES THAT A PROPOSED ARRANGEMENT MEETS THE REASONABLE COMPENSATION REQUIREMENTS IT THEN DOCUMENTS THE REVIEW AND DETERMINATION PROCESS. PROPOSED ARRANGEMENTS FOR THE COLLEGE'S PRESIDENT, VP OF FINANCE AND ADMINSTRATIVE SERVICES AND EXECUTIVE VP AND PROVOST ARE REVIEWED ANNUALLY (I.E., ALL THREE PROPOSED ARRANGEMENTS FOR THE TAX YEAR WERE REVIEWED IN 2013). |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST ON A CASE BY CASE BASIS. |
| FORM 990, PART XI, LINE 9: | TEMPORARILY RESTRICTED GIFTS 4,500. ASSETS RELEASED FROM RESTRICTIONS -8,000. |
| FORM 990, PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |