2015-05-15T13:33:48-05:00 2014-06-30 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2013-07-01 383601587 CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN COND 6166322429 1607 ROBINSON ROAD SE GRAND RAPIDS MI 49506 LEONARD KOGUT VP OF FINANCE 6166322429 2015-05-15 1 CAROL A LALONDE CPA P00181637 2695674500 2013 2016-04-25 22:37:26Z CONDUCTIVE LEARNING CENTER LEONARD KOGUT 1607 ROBINSON ROAD SE GRAND RAPIDS MI 49506 896247 0 X WWW.AQUINAS.EDU/CLC X 2001 MI EDUCATION 15 14 0 83 0 0 456039 515330 291394 283924 5576 33000 26954 -27442 779963 804812 0 0 0 0 0 0 0 0 0 635093 719359 635093 719359 144870 85453 1079546 1164957 152704 166394 926842 998563 TO PROVIDE OPPORTUNITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN WITH MOTOR CHALLENGES TO ACHIEVE OPTIMAL PHYSICAL, COGNITIVE AND SOCIAL INDEPENDENCE THROUGH THE APPLICATION AND PROMOTION OF CONDUCTIVE EDUCATION PRINCIPLES. 0 0 719359 283924 THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN IS AN INTENSIVE, MULTIDISCIPLINARY APPROACH TO EDUCATION, TRAINING, AND DEVELOPMENT FOR YOUTH WITH CEREBRAL PALSY, SPINA BIFIDA AND OTHER MOTOR DISORDERS. 719359 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 15 14 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 X JOHN RITCH 6166322885 2714 MAPLEWOOD DR SE GRAND RAPIDS MI 49506 JOHN RITCH PT MS FACHE PRESIDENT 5.00 0.00 X X 0 0 0 BOB VAN DONGEN VICE PRESIDENT 5.00 0.00 X X 0 0 0 JULIE TOWNER TREASURER 5.00 0.00 X X 0 0 0 ANDREW BEHLER DO MPH DIRECTOR 5.00 0.00 X 0 0 0 BRAD ANDRZEJEWSKI DIRECTOR 5.00 0.00 X 0 0 0 CATHY BOYER DIRECTOR 5.00 0.00 X 0 0 0 CHARLES BEHLER DIRECTOR 5.00 0.00 X 0 0 0 CHUCK SAUR DIRECTOR 5.00 0.00 X 0 0 0 JURGEN LUDERS MD DIRECTOR 5.00 0.00 X 0 0 0 KURT LACKS DIRECTOR 5.00 0.00 X 0 0 0 LISA BUTH DIRECTOR 5.00 0.00 X 0 0 0 MICHAEL BEST DIRECTOR 5.00 0.00 X 0 0 0 PAULA MEEHAN DIRECTOR 5.00 40.00 X 0 106034 19112 TERRY HORTON DIRECTOR 5.00 0.00 X 0 0 0 AMANDA WONG DIRECTOR 5.00 0.00 X 0 0 0 TERRY STELTER EXECUTIVE DIRECTOR 20.00 0.00 X 0 26402 0 0 132436 19112 0 0 0 0 0 32011 345688 137631 41146 515330 TUITION AND FEES 611110 283924 283924 283924 3763 3763 70890 41653 29237 29237 29237 22340 345688 49782 -27442 -27442 804812 283924 0 5558 X 525517 525517 32209 32209 88615 88615 31110 31110 CAPITAL CAMPAIGNS 23438 23438 AUCTION EXPENSES 9265 9265 STAFF DEVELOPMENT 2919 2919 6286 6286 719359 719359 0 0 353332 207065 2600 12879 206 0 723408 945013 1079546 1164957 12237 16441 140467 149953 152704 166394 X 926842 998563 926842 998563 1079546 1164957 85453 -13732 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 352755 2722 18883 374360 326593 600 25562 352755 312777 13816 326593 305460 7317 312777 297662 13894 6096 305460 1.00000 0 0 0 X 840862 -13732 -13732 854594 -49782 -49782 804812 769141 49782 49782 719359 0 719359 PART V, LINE 4: TO FURTHER THE MISSION OF THE COLLEGE PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE COLLEGE HAS BEEN RECOGNIZED AS AN ORGANIZATION IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND SECTION 509(A) AS A PUBLIC CHARITY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COLLEGE AND RECOGNIZE A TAX LIABILITY IF THE COLLEGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COLLEGE AND HAS CONCLUDED THAT AS OF JUNE 30, 2014, AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2011. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -49,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 49,782. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE CASE STATEMENT AND ALL PUBLICATIONS CONCERNING THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN CONTAIN THE NONDISCRIMINATORY POLICY. ALL PUBLICATIONS STATE THE CENTER ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN. SCHEDULE E, PART I, LINE 6 AQUINAS COLLEGE PROVIDES STUDENTS WITH APPLICABLE FEDERAL TITLE IV STUDENT ASSISTANCE PROGRAMS AND THAT OF MICHIGAN GRANTS AND SCHOLARSHIPS. EVENING OF CELEBRATION 335963 313623 22340 45758 RIVER BANK RUN 32065 32065 4024 368028 345688 22340 49782 49782 -27442 X 1 2500 FMV X AUCTION ITEMS 88 38646 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 CHARLES AND ANDREW BEHLER ARE RELATED. FORM 990, PART VI, SECTION A, LINE 6 AQUINAS COLLEGE IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS OF AQUINAS HAVE THE RIGHT TO REMOVE OR APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE BOARD ARE SUBJECT TO FINAL APPROVAL BY THE BOARD OF AQUINAS COLLEGE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM WHO PERFORMED THE YEAR END AUDIT, THEN SUBSEQUENTLY REVIEWED BY THE VP FOR FINANCE AND, FROM THE BOARD OF TRUSTEES, THE TREASURER. THE TREASURER MAKES THE 990 AVAILABLE FOR REVIEW TO MEMBERS OF THE BUSINESS AND FINANCE COMMITTEE OF THE BOARD. THIS COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCES OF THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL DIRECTORS MEETING THE POLICY WILL BE REVIEWED WITH THE DIRECTORS TO IDENTIFY ANY COMPLIANCE ISSUES. IF A CONFLICT IS IDENTIFIED, IT IS DISCUSSED WITH THE INDIVIDUAL. IF THE INDIVIDUAL DOES NOT ELIMINATE THE CONFLICT, THEY ARE REMOVED FROM THEIR ROLE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 525,517. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 525,517. 990, PART XII, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR AQUINAS COLLEGE 1607 ROBINSON ROAD SE GRAND RAPIDS MI 495061741 381367080 EDUCATION MI 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 AQUINAS COLLEGE P 390997 ACTUAL