NAROPA UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NAROPA UNIVERSITY (EIN 84-1029228)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-04-30
- IRS object ID
- 201531209349300203
- 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 D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-30T08:23:13-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461497033 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EKS&H LLLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7979 E TUFTS AVENUE SUITE 400 | AddressLine1 |
| City | DENVER | City |
| State | CO | State |
| ZIP Code | 802372843 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841029228 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAROPA UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NARO | BusinessNameControlTxt |
| Phone | 3034440202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2130 ARAPAHOE AVE | AddressLine1 |
| City | BOULDER | City |
| State | CO | State |
| ZIP Code | 80302 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES LIEF | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3037409400 | PhoneNum |
| Signature | 2015-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DORI J EGGETT | PreparerPersonNm |
| PTIN | P00645252 | PTIN |
| Phone | 3037409400 | 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 | CHARLES LIEF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2130 ARAPAHOE AVE | AddressLine1 |
| City | BOULDER | City |
| State | CO | State |
| ZIP Code | 80302 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,522,291 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NAROPA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | NAROPA UNIVERSITY IS NORTH AMERICA'S LEADING INSTITUTION OF CONTEMPLATIVE EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 784 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | -$10,685 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$10,685 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,164,639 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,630,444 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,022,888 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,355,792 | CYProgramServiceRevenueAmt |
| PY Investment Income | $269,067 | PYInvestmentIncomeAmt |
| CY Investment Income | $455,442 | CYInvestmentIncomeAmt |
| PY Other Revenue | $49,247 | PYOtherRevenueAmt |
| CY Other Revenue | $42,345 | CYOtherRevenueAmt |
| PY Total Revenue | $24,505,841 | PYTotalRevenueAmt |
| CY Total Revenue | $26,484,023 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,940,090 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,337,177 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,694,540 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,167,462 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $646,102 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,197,854 | PYOtherExpensesAmt |
| CY Other Expenses | $7,325,983 | CYOtherExpensesAmt |
| PY Total Expenses | $23,832,484 | PYTotalExpensesAmt |
| CY Total Expenses | $25,830,622 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $673,357 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $653,401 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,100,171 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,499,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,684,883 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,001,627 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,415,288 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,497,890 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O. NAROPA UNIVERSITY, AS THE LEADING INSTITUTION OF CONTEMPLATIVE EDUCATION IN NORTH AMERICA, EDUCATES THE WHOLE PERSON, CULTIVATING ACADEMIC EXCELLENCE AND CONTEMPLATIVE INSIGHT IN ORDER TO INFUSE KNOWLEDGE WITH WISDOM. NAROPA IS ECUMENICAL AND NON-SECTARIAN, WHOSE STUDENTS ARE PREPARED TO ENGAGE COURAGEOUSLY WITH A COMPLEX AND CHALLENGING WORLD THROUGH SKILFUL AND COMPASSIONATE ACTIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,265,335 | ExpenseAmt |
| Grant | $4,297,096 | GrantAmt |
| Revenue | $23,840,437 | RevenueAmt |
| Desc | THE UNIVERSITY OFFERS UNDERGRADUATE, GRADUATE AND CONTINUING EDUCATIONPROGRAMS IN ARTS, SOCIAL SCIENCES AND THE HUMANITIES. IT ISACCREDITED BY THE HIGHER LEARNING COMMISSION. THERE ARE APPROXIMATELY 1,000 GRADUATE AND UNDERGRADUATE STUDENTS. INSTRUCTION, STUDENT SERVICES, AND ACADEMIC SUPPORT PROGRAM SERVICES ALL SUPPORT THE UNIVERSITY'S PURPOSE AND MISSION TO EDUCATE THE WHOLE PERSON. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $572,061 | ExpenseAmt |
| Grant | $40,081 | GrantAmt |
| Revenue | $555,600 | RevenueAmt |
| Desc | ALAYA PRESCHOOL OPERATES AS A PRESCHOOL AND CHILD CARE FACILITY SERVING CHILDREN AND THEIR FAMILIES IN THE GREATER BOULDER AREA. AS PART OF NAROPA UNIVERSITY, ALAYA PRESCHOOL OPERATES AS A LAB SCHOOL SERVING STUDENTS IN NAROPA'S EARLY CHILDHOOD AND CONTEMPLATIVE EDUCATION PROGRAMS. ALAYA IS LICENSED BY THE COLORADO DEPARTMENT OF HUMAN SERVICES, DIVISION OF CHILD CARE AND SERVES APPROXIMATELY 60 FAMILIES. FINANCIAL SUPPORT IS PROVIDED FOR SOME FAMILIES THROUGH SCHOLARSHIPS FOR TUITION ASSISTANCE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $20,837,396 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | 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 | 0 | 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 | 166 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 784 | 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 | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATTI WARREN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3034440202 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2130 ARAPAHOE AVE | AddressLine1 |
| City | BOULDER | City |
| State | CO | State |
| ZIP Code | 80302 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN COBB | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JERRY COLONNA | ||||||||
| CHAIRMAN | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ANDREW DAVISON | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| GABRIELLE EDISON | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARGERY GOLDMAN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS HAST | ||||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| CHRISTOPHER HORMEL | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM HULLEY | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DIANE ISRAEL | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CAROLYN JACOBS | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MARTIN JANOWITZ | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| LYNN KATZMAN | ||||||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| BRIAN KIMMEL | ||||||||
| STUDENT TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| PAMELA KRASNEY | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES LIEF | ||||||||
| UNIVERSITY PRESIDENT | 40.00 | Yes (X) | $238,740 | $0 | $16,938 | Yes (X) | ||
| ROSE MARCARIO | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| TYLER NORRIS | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| DEB PIRANIAN | ||||||||
| FACULTY TRUSTEE | 3.00 | Yes (X) | $53,754 | $0 | $8,164 | |||
| JIM ROSEN | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| VIJAY SINGH | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| VEN SAKYONG MIPHAM RINPOCHE | ||||||||
| TRUSTEE AND LINEAGE HOLDER | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JAN WILLIS | ||||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| TODD KILBURN | ||||||||
| VP BUSINESS AFFAIRS AND CFO | 40.00 | $118,882 | $0 | $17,562 | Yes (X) | |||
| CHERYL BARBOUR | ||||||||
| VP STUDENT AFFAIRS AND ENROLLMENT MANAGEMENT | 40.00 | $115,518 | $0 | $21,545 | Yes (X) | |||
| CAROL BLACKSHIRE BELAY | ||||||||
| PROVOST AND VP FOR ACADEMIC AFFAIRS | 40.00 | $145,508 | $0 | $7,712 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $672,402 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $71,921 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | 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 |
|---|---|---|---|---|---|
| RC HEATH CONSTRUCTION CO | |||||
| PO DRAWER H/141 RACQUETTE DRIVE | FORT COLLINS | CO | 80522 | NALANDA RENOVATION | $915,799 |
| JENZABAR | |||||
| P O BOX 55018 | BOSTON | MA | 02205 | SOFTWARE MANAGEMENT | $750,867 |
| DENEUVE DESIGN INC | |||||
| 2344 SPRUCE ST | BOULDER | CO | 80302 | PARAMITA RENOVATION | $418,714 |
| JACKSON KELLY PLLC | |||||
| 1099 18TH ST SUITE 2150 | DENVER | CO | 80202 | LEGAL | $222,439 |
| WHERE THERE BE DRAGONS LLC | |||||
| 3200 CARBON PL | BOULDER | CO | 80301 | 3RD PARTY STUDY ABROAD ORG | $173,015 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $13,197 | FundraisingAmt |
| Government Grants | $570,360 | GovernmentGrantsAmt |
| All Other Contributions | $1,046,887 | AllOtherContributionsAmt |
| Noncash Contributions | $150,633 | NoncashContributionsAmt |
| Total Contributions | $1,630,444 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611710 | $22,963,011 | $22,963,011 |
| AUXILIARY-HOUSING | 611710 | $593,459 | $593,459 |
| AUXILIARY-PRESCHOOL | 611710 | $555,600 | $555,600 |
| OTHER PROGRAM REVENUE | 611710 | $243,722 | $243,722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,355,792 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $267,001 | TotalRevenueColumnAmt |
| Exclusion | $267,001 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $188,441 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $188,441 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $188,441 | TotalRevenueColumnAmt |
| Exclusion | $188,441 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,245 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $13,197 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $38,268 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,977 | TotalRevenueColumnAmt |
| Exclusion | $1,977 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER REVENUE | 900099 | $51,053 | $51,053 | |
| UBI FROM K-1S | 900099 | -$10,685 | -$10,685 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,368 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,484,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,406,845 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$10,685 | UnrelatedBusinessRevenueAmt |
| Exclusion | $457,419 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,337,177 | TotalAmt |
| Program Services | $4,337,177 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,403 | TotalAmt |
| Program Services | $314,781 | ProgramServicesAmt |
| Management And General | $357,622 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,016,867 | TotalAmt |
| Program Services | $9,256,749 | ProgramServicesAmt |
| Management And General | $1,389,763 | ManagementAndGeneralAmt |
| Fundraising | $370,355 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,545 | TotalAmt |
| Program Services | $315,941 | ProgramServicesAmt |
| Management And General | $62,437 | ManagementAndGeneralAmt |
| Fundraising | $17,167 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,160,901 | TotalAmt |
| Program Services | $951,729 | ProgramServicesAmt |
| Management And General | $163,360 | ManagementAndGeneralAmt |
| Fundraising | $45,812 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $921,746 | TotalAmt |
| Program Services | $769,610 | ProgramServicesAmt |
| Management And General | $124,077 | ManagementAndGeneralAmt |
| Fundraising | $28,059 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,385 | TotalAmt |
| Management And General | $209,385 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,953 | TotalAmt |
| Management And General | $65,953 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,564 | TotalAmt |
| Management And General | $94,564 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796,568 | TotalAmt |
| Program Services | $530,021 | ProgramServicesAmt |
| Management And General | $256,186 | ManagementAndGeneralAmt |
| Fundraising | $10,361 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,659 | TotalAmt |
| Program Services | $60,481 | ProgramServicesAmt |
| Management And General | $209,070 | ManagementAndGeneralAmt |
| Fundraising | $2,108 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,792 | TotalAmt |
| Program Services | $218,275 | ProgramServicesAmt |
| Management And General | $11,919 | ManagementAndGeneralAmt |
| Fundraising | $38,598 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $983,548 | TotalAmt |
| Program Services | $796,681 | ProgramServicesAmt |
| Management And General | $156,799 | ManagementAndGeneralAmt |
| Fundraising | $30,068 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,225 | TotalAmt |
| Program Services | $578,874 | ProgramServicesAmt |
| Management And General | $238,598 | ManagementAndGeneralAmt |
| Fundraising | $11,753 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,364 | TotalAmt |
| Program Services | $272,504 | ProgramServicesAmt |
| Management And General | $112,674 | ManagementAndGeneralAmt |
| Fundraising | $15,186 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,580 | TotalAmt |
| Program Services | $101,441 | ProgramServicesAmt |
| Management And General | $29,350 | ManagementAndGeneralAmt |
| Fundraising | $3,789 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,031 | TotalAmt |
| Program Services | $389,257 | ProgramServicesAmt |
| Management And General | $52,902 | ManagementAndGeneralAmt |
| Fundraising | $5,872 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $627,178 | TotalAmt |
| Program Services | $529,652 | ProgramServicesAmt |
| Management And General | $87,805 | ManagementAndGeneralAmt |
| Fundraising | $9,721 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EDUCATION MATERIAL | $662,225 | $569,016 | $93,134 | $75 |
| EQUIPMENT & MAINTENANCE | $524,437 | $362,842 | $154,224 | $7,371 |
| MERCHANT FEES & LICENSE | $374,979 | $23,635 | $345,476 | $5,868 |
| HOSTING | $211,165 | $140,417 | $60,076 | $10,672 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,330 | TotalAmt |
| Program Services | $318,313 | ProgramServicesAmt |
| Management And General | $71,750 | ManagementAndGeneralAmt |
| Fundraising | $33,267 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,830,622 | TotalAmt |
| Program Services | $20,837,396 | ProgramServicesAmt |
| Management And General | $4,347,124 | ManagementAndGeneralAmt |
| Fundraising | $646,102 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,098,669 | BOYAmt |
| EOY | $3,632,924 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,610,676 | BOYAmt |
| EOY | $3,583,492 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,078 | BOYAmt |
| EOY | $343,188 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733,537 | BOYAmt |
| EOY | $802,190 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,888 | BOYAmt |
| EOY | $389,955 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,671 | BOYAmt |
| EOY | $817,605 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,476,355 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,338,206 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,630,964 | BOYAmt |
| EOY | $20,138,149 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,957,688 | BOYAmt |
| EOY | $6,792,014 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,100,171 | BOYAmt |
| EOY | $36,499,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $910,215 | BOYAmt |
| EOY | $1,450,702 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $848,002 | BOYAmt |
| EOY | $247,391 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,755,000 | BOYAmt |
| EOY | $7,316,991 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,464,567 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,666 | BOYAmt |
| EOY | $521,976 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,684,883 | BOYAmt |
| EOY | $15,001,627 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,662,161 | BOYAmt |
| EOY | $18,224,195 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,181,945 | BOYAmt |
| EOY | $1,570,563 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,571,182 | BOYAmt |
| EOY | $1,703,132 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,415,288 | BOYAmt |
| EOY | $21,497,890 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,100,171 | BOYAmt |
| EOY | $36,499,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $653,401 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $329,556 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $99,645 | OtherChangesInNetAssetsAmt |
| 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 D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $72,541 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,957,688 | BeginningYearBalanceAmt |
| Contributions | $295,943 | ContributionsAmt |
| Investment Earnings Or Losses | $625,435 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $59,176 | GrantsOrScholarshipsAmt |
| Other Expenditures | $27,876 | OtherExpendituresAmt |
| End Year Balance | $6,792,014 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,551,693 | BeginningYearBalanceAmt |
| Contributions | $64,040 | ContributionsAmt |
| Investment Earnings Or Losses | $435,746 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $93,791 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,957,688 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,830,676 | BeginningYearBalanceAmt |
| Contributions | $815,154 | ContributionsAmt |
| Investment Earnings Or Losses | -$36,536 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $57,601 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,551,693 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,906,832 | BeginningYearBalanceAmt |
| Contributions | $264,499 | ContributionsAmt |
| Investment Earnings Or Losses | $712,871 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $53,526 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,830,676 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,029,444 | BeginningYearBalanceAmt |
| Contributions | $342,419 | ContributionsAmt |
| Investment Earnings Or Losses | $595,575 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $60,606 | GrantsOrScholarshipsAmt |
| End Year Balance | $3,906,832 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.66860 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.25080 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.08060 | 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 | $6,290,241 | OtherCostOrOtherBasisAmt |
| Book Value | $6,290,241 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,994,130 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,925,545 | DepreciationAmt |
| Book Value | $12,068,585 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,363 | DepreciationAmt |
| Book Value | $18,272 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,764,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,276,764 | DepreciationAmt |
| Book Value | $487,794 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,384,791 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,111,534 | DepreciationAmt |
| Book Value | $1,273,257 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,138,149 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| STUDENT DEPOSITS HELD | $45,277 |
| PERKINS FUND PAYABLE | $476,699 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $521,976 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $22,614,315 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $329,556 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $127,228 | OtherRevenueAmt |
| Revenue Not Reported | $456,784 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,157,531 | RevenueSubtotalAmt |
| Other Revenues Not Included | $4,326,492 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,326,492 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,484,023 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,531,713 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $38,268 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $38,268 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,493,445 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,337,177 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,337,177 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,830,622 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | THE ARTWORK IS COMPOSED OF PAINTINGS, CALLIGRAPHIES, SLIDES, AND PHOTOS THAT PROVIDE HISTORICAL REFERENCES TO THE SCHOOL'S FOUNDER AND HERITAGE. |
| PART V, LINE 4: | EACH YEAR, THE UNIVERSITY CAN USE UP TO 5% OF THE FAIR MARKET VALUE FROM ENDOWMENT FUNDS FOR SCHOLARSHIPS AND OTHER PURPOSES AS SPECIFIED BY THE DONOR IN THE ENDOWMENT AGREEMENT. |
| PART X, LINE 2: | THE UNIVERSITY APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF JUNE 30, 2014 AND 2013. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN MANAGEMENT AND GENERAL EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF JUNE 30, 2014 AND 2013. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2010 THROUGH PRESENT. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN SWAP AGREEMENTS 88,960. SPECIAL EVENT EXPENSES 38,268. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS & GRANTS NETTED WITH TUITION REVENUE PER FS 4,297,096. UBI FROM K-1S -10,685. ALAYA SCHOLARSHIPS 40,081. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 38,268. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS & GRANTS NETTED WITH TUITION REVENUE PER FS 4,297,096. ALAYA SCHOLARSHIPS 40,081. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE STATEMENT IS POSTED ON THE UNIVERSITY'S PUBLIC WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | NAROPA OFFERS STUDENT LOANS THROUGH GOVERNMENT PROGRAMS SUCH AS PELL, STAFFORD, PERKINS, AND DIRECT LOANS. NAROPA ALSO HAS STUDENT WORKERS AND RECEIVES A SUBSIDY FROM THE GOVERNMENT TO OFFSET A PORTION OF THEIR COMPENSATION. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC - | 0 | 0 | PROGRAM SERVICE | ART THERAPY | $31,947 |
| INDIA, ANDES & AMAZON (SOUTH AMERICA), NEPAL, CHINA | 0 | 0 | PROGRAM SERVICE | STUDY ABROAD | $235,315 |
| 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 | $267,262 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $267,262 | 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 G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | SILENT AUCTION | NameOfEvent1Amt |
| Gross Receipts Event1 | $53,442 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $13,197 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $40,245 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $275 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $21,525 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $1,500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $14,968 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $53,442 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $13,197 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,245 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $275 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $21,525 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $1,500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,968 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $38,268 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,977 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS, TUITION DISCOUNTS, STUDENT AID | 424 | $4,297,096 |
| ALAYA PRESCHOOL FINANCIAL NEED BASED ASSISTANCE | 17 | $40,081 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | THE FINANCIAL AID OFFICE MONITORS STUDENTS ADHERENCE TO ACADEMIC SCHOLARSHIP REQUIREMENTS SUCH AS GPA AND SATISFACTORY ACADEMIC PROGRESS. |
| SCHEDULE I, PART III | ALAYA PRESCHOOL HAS CHILDREN WHO RECEIVE SOME SCHOLARSHIP SUPPORT IN THE FORM OF TUITION REDUCTION IN ADDITION TO OTHER CHILDREN THAT RECEIVE SUPPORT VIA CCCAP (COLORADO CHILD CARE ASSISTANCE PROGRAM). THIS IS A STATE FUNDED PROGRAM FOR LOW INCOME FAMILIES. WE DO NOT GET FULLY REIMBURSED FOR THE REGULAR COST OF CARE SO SCHOLARSHIPS ARE USED TO FUND THE DIFFERENCE FOR THESE FAMILIES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHARLES LIEF | ||||||||||||||
| UNIVERSITY PRESIDENT | $206,250 | $0 | $0 | $0 | $32,490 | $0 | $11,774 | $0 | $5,164 | $0 | $255,678 | $0 | $0 | $0 |
| CAROL BLACKSHIRE BELAY | ||||||||||||||
| PROVOST AND VP FOR ACADEMIC AFFAIRS | $145,508 | $0 | $0 | $0 | $0 | $0 | $5,200 | $0 | $2,512 | $0 | $153,220 | $0 | $0 | $0 |
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 | COLORADO EDUCATION & CULTURAL FACILITIES AUTHORITY SERIES 2013B | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 840896727 | BondIssuerEIN |
| CUSIP | NONEAVAIL | CUSIPNum |
| Bond Issued | 2013-11-01 | BondIssuedDt |
| Issue Price | $7,454,082 | IssuePriceAmt |
| Purpose | REFUND OF 2005 BOND ISSUE AND CAPITAL IMPROVEMENTS | 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 | $7,454,082 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $149,082 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $605,312 | CapitalExpendituresAmt |
| Other Spent Proceeds | $5,095,000 | OtherSpentProceedsAmt |
| Unspent | $1,604,188 | UnspentAmt |
| Substantial Completion | 2014 | 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 | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| 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 | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| 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 | PART II, LINE 11 | FormAndLineReferenceDesc |
| Explanation | $5,095,000 OF THE PROCEEDS FROM THE SERIES 2013B BOND ISSUANCE WERE USED TO REFUND THE SERIES 2005 BONDS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $5,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $131,891 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK MARKET PRICE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION ITEMS | 18 | $13,197 | FAIR MARKET VALUE |
| Yes (X) | BIKE EQUIPMEN | 3 | $470 | FAIR MARKET VALUE |
| Yes (X) | ART SUPPLIES | 1 | $75 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE FINANCE TEAM AND PRESIDENT BEFORE BEING FILED WITH THE IRS. THE REVIEWED FORM 990 IS THEN FORWARDED TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARIES FOR THE PRESIDENT, VICE PRESIDENTS AND OTHER HIGH RANKING EMPLOYEES ARE SET BY THE BOARD IN CONJUNCTION WITH THE HR DEPARTMENT AND PRESIDENT. BOARD MEMBERS INVOLVED WILL USUALLY INCLUDE THE CHAIRMAN OF THE BOARD, THE CHAIR OF THE BUDGET AND FINANCE COMMITTEE, AND MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD. HR USES CUPA (COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION) TO GET COMPARABLE SALARY INFORMATION FOR SIMILAR POSITIONS AT SCHOOLS WITH SIMILAR SIZE AND REVENUE. THE DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN SWAP AGREEMENTS 88,960. UBI FROM K-1S 10,685. |