Sierra Nevada College: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- Sierra Nevada College (EIN 88-0121831)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-11-17
- IRS object ID
- 201533229349300718
- Schema version
- 2014v5.0
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-17T18:39:12-07:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 880121831 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIERRA NEVADA COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIER | BusinessNameControlTxt |
| Phone | 7758817426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 Tahoe Blvd | AddressLine1Txt |
| City | Incline Village | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89451 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sue Johnson | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 7758817575 | PhoneNum |
| Signature | 2015-11-18 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sierra Nevada College | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 Tahoe Blvd | AddressLine1Txt |
| City | Incline Village | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89451 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,745,168 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sierranevada.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Activity Or Mission | Sierra Nevada College's mission is to combine the liberal arts and professional preparedness through an interdisciplinary curriculum. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 506 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,836,988 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,787,734 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,039,270 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,116,247 | CYProgramServiceRevenueAmt |
| PY Investment Income | $183,825 | PYInvestmentIncomeAmt |
| CY Investment Income | $92,600 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$370,423 | PYOtherRevenueAmt |
| CY Other Revenue | -$57,496 | CYOtherRevenueAmt |
| PY Total Revenue | $21,689,660 | PYTotalRevenueAmt |
| CY Total Revenue | $22,939,085 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,451,887 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,896,025 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,872,026 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,926,778 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $561,492 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,291,593 | PYOtherExpensesAmt |
| CY Other Expenses | $6,693,613 | CYOtherExpensesAmt |
| PY Total Expenses | $21,615,506 | PYTotalExpensesAmt |
| CY Total Expenses | $23,516,416 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $74,154 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$577,331 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $39,987,338 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,717,129 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,004,088 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,287,431 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,983,250 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,429,698 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Sierra Nevada College's mission is to combine the liberal arts and professional preparedness through an interdisciplinary curriculum which emphasizes entrepreneurial thinking and environmental, social, economic, and educational sustainability to produce graduates who will be scholars of and contributors to a sustainable world. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,818,363 | ExpenseAmt |
| Grant | $7,896,025 | GrantAmt |
| Revenue | $22,933,204 | RevenueAmt |
| Desc | Sierra Nevada College is fully accredited institution of higher learning. During the fiscal year 2015 higher educational services were provided to approximately 1,300 students | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $17,818,363 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 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 | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | 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 | 182 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 506 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | 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 | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | 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 | NV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lynda Odell | PersonNm |
| Phone | 7758817426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 Tahoe blvd | AddressLine1Txt |
| City | Incline Village | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89451 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Wayne Prim | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Nazir Ansari | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Chuck Dowd | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Art Chapman | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Dave Collins | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Jim Davis | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Vanessa Franking | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Jim Giancola | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Bob Hall | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Robin Holman | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Barry Klein | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Warren Kocmond | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Peter Kovacs | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Atam Lalchandani | ||||||||
| Board Chair | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Janet Lowe | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Henry Molloy | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Bob Preger | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Ian Rogoff | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Grable Ronning | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Roland Schumann | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Ben Solomon | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Jim Steinmann | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Elbridge Stuart | ||||||||
| Vice-Chair Board | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Steven Wells | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Roger Wittenberg | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Stuart Yount | ||||||||
| Trustee | 3 | 0 | Yes (X) | $0 | $0 | $0 | ||
| Lynn Gillette Ph D | ||||||||
| President | 40 | 0 | $200,938 | $0 | $0 | Yes (X) | ||
| Shannon Beets | ||||||||
| Interim President / Executive VP, Provost | 40 | 0 | $161,381 | $0 | $0 | Yes (X) | ||
| Kristine Young | ||||||||
| Board Secretary | 40 | 0 | $60,324 | $0 | $0 | Yes (X) | ||
| Sue Johnson | ||||||||
| CFO | 40 | 0 | $144,006 | $0 | $0 | Yes (X) | ||
| Nicole Ferguson | ||||||||
| VP Admissions / Dir Financial Aid | 40 | 0 | $112,412 | $0 | $0 | Yes (X) | ||
| Daniel O'Bryan Ph D | ||||||||
| Interim Provost / Asst Provost | 40 | 0 | $107,631 | $0 | $0 | Yes (X) | ||
| Richard Normington | ||||||||
| Prof Business Dept. | 40 | 0 | $106,198 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $892,890 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Sodexo Food Service | |||||
| Dept 43283 | Los Angeles | CA | 900883283 | Food Services | $755,294 |
| UC Davis Regents | |||||
| PO Box 989062 | West Sacramento | CA | 95798 | TCES Building Lease | $734,006 |
| Anthem Blue Cross & Blue Shield | |||||
| PO Box 541029 | Los Angeles | CA | 90054 | Health Care Insurance | $652,219 |
| Sodexo Inc | |||||
| PO Box 360170 | Pittsburgh | PA | 152516170 | Facilities Management | $567,545 |
| Capital Education LLC | |||||
| 200 South Wacker Dr Ste 1600 | Chicago | IL | 60606 | Online Education Platform | $369,681 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 21 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $725,309 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $78,309 | GovernmentGrantsAmt |
| All Other Contributions | $984,116 | AllOtherContributionsAmt |
| Noncash Contributions | $50,717 | NoncashContributionsAmt |
| Total Contributions | $1,787,734 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition Fees and Board | Desc |
| Business | 611310 | BusinessCd |
| Total Revenue Column | $21,116,247 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,116,247 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,116,247 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,561 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $88,561 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,156,288 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $415,924 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $740,364 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $740,364 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $740,364 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $274,496 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $270,457 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,039 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,039 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $24,800 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $725,309 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $107,274 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$82,474 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$82,474 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $188,790 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,012,428 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$823,638 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$823,638 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Student AR Adjustments | 611310 | $3,498 | $3,498 | $0 | $0 |
| Mgmt Fees (TCES) | 611310 | $4,325 | $4,325 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $100,429 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $108,252 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,939,085 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,400,861 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $750,490 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,896,025 | TotalAmt |
| Program Services | $7,896,025 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $603,467 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $603,467 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,810,691 | TotalAmt |
| Program Services | $5,985,257 | ProgramServicesAmt |
| Management And General | $493,249 | ManagementAndGeneralAmt |
| Fundraising | $332,185 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,828 | TotalAmt |
| Program Services | $125,269 | ProgramServicesAmt |
| Management And General | $10,105 | ManagementAndGeneralAmt |
| Fundraising | $9,454 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $713,504 | TotalAmt |
| Program Services | $463,234 | ProgramServicesAmt |
| Management And General | $219,081 | ManagementAndGeneralAmt |
| Fundraising | $31,189 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $654,288 | TotalAmt |
| Program Services | $534,743 | ProgramServicesAmt |
| Management And General | $91,067 | ManagementAndGeneralAmt |
| Fundraising | $28,478 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,824 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $35,824 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,215 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $64,215 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,391,974 | TotalAmt |
| Program Services | $586,012 | ProgramServicesAmt |
| Management And General | $740,594 | ManagementAndGeneralAmt |
| Fundraising | $65,368 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,041 | TotalAmt |
| Program Services | $106,420 | ProgramServicesAmt |
| Management And General | $89,321 | ManagementAndGeneralAmt |
| Fundraising | $1,300 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $680,917 | TotalAmt |
| Program Services | $329,739 | ProgramServicesAmt |
| Management And General | $295,284 | ManagementAndGeneralAmt |
| Fundraising | $55,894 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,180 | TotalAmt |
| Program Services | $410,039 | ProgramServicesAmt |
| Management And General | $9,141 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,075 | TotalAmt |
| Program Services | $92,545 | ProgramServicesAmt |
| Management And General | $263,045 | ManagementAndGeneralAmt |
| Fundraising | $485 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,426 | TotalAmt |
| Program Services | $591,063 | ProgramServicesAmt |
| Management And General | $13,214 | ManagementAndGeneralAmt |
| Fundraising | $6,149 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,837 | TotalAmt |
| Program Services | $9,932 | ProgramServicesAmt |
| Management And General | $1,985 | ManagementAndGeneralAmt |
| Fundraising | $1,920 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $471,833 | TotalAmt |
| Program Services | $13,056 | ProgramServicesAmt |
| Management And General | $458,777 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017,512 | TotalAmt |
| Program Services | $117,374 | ProgramServicesAmt |
| Management And General | $900,138 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,914 | TotalAmt |
| Program Services | $41,017 | ProgramServicesAmt |
| Management And General | $159,647 | ManagementAndGeneralAmt |
| Fundraising | $250 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bad Debt | $397,380 | $0 | $397,380 | $0 |
| Student & Employee Recruiting | $212,499 | $146,980 | $65,519 | $0 |
| Special Events | $44,055 | $32,262 | $11,793 | $0 |
| Community Service & Other | $579,931 | $337,396 | $213,715 | $28,820 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,516,416 | TotalAmt |
| Program Services | $17,818,363 | ProgramServicesAmt |
| Management And General | $5,136,561 | ManagementAndGeneralAmt |
| Fundraising | $561,492 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,586 | BOYAmt |
| EOY | $336,276 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,018 | BOYAmt |
| EOY | $572,966 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $734,047 | BOYAmt |
| EOY | $615,413 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,202,032 | BOYAmt |
| EOY | $845,981 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,427 | BOYAmt |
| EOY | $69,969 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,944 | BOYAmt |
| EOY | $583,337 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,622,319 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,979,297 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,312,288 | BOYAmt |
| EOY | $29,643,022 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,113,096 | BOYAmt |
| EOY | $5,066,967 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,868,900 | BOYAmt |
| EOY | $1,983,198 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,987,338 | BOYAmt |
| EOY | $39,717,129 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,659,811 | BOYAmt |
| EOY | $1,698,677 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $648,449 | BOYAmt |
| EOY | $733,843 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,510,000 | BOYAmt |
| EOY | $4,500,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,384 | BOYAmt |
| EOY | $1,052,134 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,844,444 | BOYAmt |
| EOY | $8,302,777 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,004,088 | BOYAmt |
| EOY | $16,287,431 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,310,266 | BOYAmt |
| EOY | $15,839,802 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,148,442 | BOYAmt |
| EOY | $4,064,258 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,524,542 | BOYAmt |
| EOY | $3,525,638 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,983,250 | BOYAmt |
| EOY | $23,429,698 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,987,338 | BOYAmt |
| EOY | $39,717,129 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$577,331 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $23,779 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,689,027 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $101,194 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $88,422 | GrantsOrScholarshipsAmt |
| Other Expenditures | $165,000 | OtherExpendituresAmt |
| Administrative Expenses | $10,126 | AdministrativeExpensesAmt |
| End Year Balance | $4,526,673 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,284,727 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $393,676 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $87,404 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $1,972 | AdministrativeExpensesAmt |
| End Year Balance | $4,689,027 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,084,197 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $284,231 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $83,562 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $139 | AdministrativeExpensesAmt |
| End Year Balance | $4,284,727 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,973,159 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $192,300 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $80,756 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $506 | AdministrativeExpensesAmt |
| End Year Balance | $4,084,197 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,586,305 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $521,083 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,129 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $100 | AdministrativeExpensesAmt |
| End Year Balance | $3,973,159 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.78 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.22 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,002,639 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $2,002,639 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $34,408,027 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,918,846 | DepreciationAmt |
| Book Value | $26,489,181 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,398,435 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,518,032 | DepreciationAmt |
| Book Value | $880,403 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $813,218 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $542,419 | DepreciationAmt |
| Book Value | $270,799 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,643,022 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UC Minimum Lease Payment-TCES | Desc |
| Amt | $8,302,777 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,302,777 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $16,602,466 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $23,779 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | -$7,896,025 | OtherRevenueAmt |
| Revenue Not Reported | -$7,872,246 | RevenueNotReportedAmt |
| Revenue Subtotal | $24,474,712 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $0 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$1,535,627 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,535,627 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,939,085 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,156,018 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $1,535,627 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,535,627 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,620,391 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $0 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $7,896,025 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $7,896,025 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,516,416 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | The intended uses of the organizations endowment funds are: Entrepreneurship Chair, Visiting Scholars, Student Aid, Environmental Studies and Tahoe Forum. |
| Schedule D, Part XI, Line 2d | Tuition Discount of $7,896,025 is subtracted from the Audited Financial Statements. |
| Schedule D, Part XI, Line 4b | Form 990 includes expenses shown on line 6b of $415,925, 8b of $107274, and 10b of $1,012,428 which reduce Form 990 total revenue by $1,535,627. |
| Schedule D, Part XII, Line 2d | Form 990 includes expenses shown on line 6b of $415,925, 8b of $107274, and 10b of $1,012,428 which reduce Form 990 total revenue by $1,535,627 |
| Schedule D, Part XII, Line 4b | Tuition Discount of $7,896,025 is subtracted from the Audited Financial Statements. |
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 | Statement of nondiscrimination and community ethics is found in the Student Handbook at www.sierranevada.edu |
| Schedule E, Part I, Line 6 | Sierra Nevada College receives title IV aid funds for Federal Work Study program and Federal Supplemental Education Opportunity Grant. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Winter Gala 2014 | Event1Nm |
| Gross Receipts Event1 | $230,215 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $219,665 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,550 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $22,811 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,950 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $7,821 | OtherDirectExpensesEvent1Amt |
| Event2 | Summer Event 2015 | Event2Nm |
| Gross Receipts Event2 | $408,744 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $394,494 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $14,250 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $8,066 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $42,363 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $0 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $7,000 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $1,634 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $111,150 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $111,150 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $0 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $11,560 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $1,069 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $0 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $750,109 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $725,309 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $24,800 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $8,066 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $76,734 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $1,069 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $11,950 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,455 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $107,274 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$82,474 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships | GrantTypeTxt |
| Recipient | 464 | RecipientCnt |
| Cash Grant | $7,896,025 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | Tuition and Fee Rates | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | Scholarships are awarded on a merit and need base up to the amount charged on a reportable system. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Lynn Gillette Ph D | ||||||||||||||
| President | $190,281 | $0 | $0 | $0 | $10,657 | $0 | $0 | $0 | $21,961 | $0 | $222,899 | $0 | $0 | $0 |
| Shannon Beets | ||||||||||||||
| Interim President / Executive VP, Provost | $161,381 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $16,473 | $0 | $177,854 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | SNC provides for the president housing, car, utilities & maid service. Also provides the Executive VP, Provost housing, car & utilities. |
| Schedule J, Part I, Line 3 | A committee of the Board of Trustee members direct the HR department to write an employment contract then the full Board approves the written contract for Officers. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | wayne Prim Foundation | PersonNm |
| Relationship With Org | Trustee | RelationshipWithOrgTxt |
| Loan Purpose | Operations | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $5,000,000 | OriginalPrincipalAmt |
| Balance Due | $4,500,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $4,500,000 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $17,035 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Hi/Lo Average | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Donated Wine & Furniture | Desc |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $33,682 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | ebay googel or price sold | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| 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 (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 8b | The Organization only documents the meetings held by the Governing Body. Committees do not have authority to act and bring their recommendations to the meeting held by the governing body. |
| Form 990, Part VI, Section B, Line 11b | SNC's Form 990 is prepared by the Controller and reviewed by the CFO. Once approved the form 990 is e-filled with the IRS. The external Auditor receives a copy and board members upon request. |
| Form 990, Part VI, Section B, Line 15 | All Officers compensation was determined and approved by the Board of Trustees based on experience and market. |
| Form 990, Part VI, Section C, Line 19 | The College makes its Governing Documents and Financial Statements available to the public upon request. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | New Independent Auditors took more time to complete their review. | ExplanationTxt |