GORDON COLLEGE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: GORDON COLLEGE (EIN 04-2104258)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-07
IRS object ID: 201420389349301247
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-07T14:24:04-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042104258	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GORDON COLLEGE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GORD	NameControl
Phone	9788674883	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	255 Grapevine Road	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Michael Ahearn	Name
Title	Vice President for Finance	Title
Phone	9788674038	Phone
Date Signed	2014-02-07	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	D Michael Lindsay	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	Gordon College	AddressLine1
Address Line2	255 Grapevine Road	AddressLine2
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	78803619	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.gordon.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1889	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	Gordon College strives to graduate men and women distinguished by intellectual maturity and Christian character, committed to a lifestyle of servanthood and prepared for leadership roles in their homes, workplaces, churches and communities worldwide. Our primary activity is to provide an undergraduate liberal arts education.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	30	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	26	NbrIndependentVotingMembers
Total Nbr Employees	940	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	11043241	ContributionsGrantsPriorYear
Contributions Grants Current Year	5511270	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	62155073	ProgramServiceRevenuePriorYear
Program Service Revenue CY	67053886	ProgramServiceRevenueCY
Investment Income Prior Year	716045	InvestmentIncomePriorYear
Investment Income Current Year	1133874	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-2246	OtherRevenuePriorYear
Other Revenue Current Year	5455	OtherRevenueCurrentYear
Total Revenue Prior Year	73912113	TotalRevenuePriorYear
Total Revenue Current Year	73704485	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	17264607	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	19048373	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	32496826	SalariesEtcPriorYear
Salaries Etc Current Year	33282431	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2769662	TotalFundrsngExpCurrentYear
Other Expense Prior Year	21754588	OtherExpensePriorYear
Other Expenses Current Year	24285773	OtherExpensesCurrentYear
Total Expenses Prior Year	71516021	TotalExpensesPriorYear
Total Expenses Current Year	76616577	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2396092	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-2912092	RevenuesLessExpensesCY
Total Assets BOY	115801843	TotalAssetsBOY
Total Assets EOY	116329594	TotalAssetsEOY
Total Liabilities BOY	53624266	TotalLiabilitiesBOY
Total Liabilities EOY	52261396	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	62177577	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	64068198	NetAssetsOrFundBalancesEOY
Mission Description	Gordon College strives to graduate men and women distinguished by intellectual maturity and Christian character committed to a lifestyle of servanthood and prepared for leadership roles in their homes, workplaces, churches and communities worldwide. Our primary activity is to provide an undergraduate liberal arts education.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	49912019	Expense
Grants	19025498	Grants
Revenue	50784971	Revenue
Description	Higher Education: Our largest program service is providing education and instruction to individuals giving them an opportunity to earn a degree. Gordon College is the only nondenominational Christian liberal arts college in New England. It offers 38 majors and confers 3 separate undergraduate degrees; Bachelor of Arts, Bachelor of Science and Bachelor of Music. Undergraduate enrollment of approximately 1707 students is drawn from 42 states and 41 countries. In 2012-13, Gordon College issued 325 undergraduate degrees (with a six-year graduation rate of 71.1%). Gordon had a faculty to student ratio of 14 to 1 with 65% of the students from outside Massachusetts. Of the 93 full-time faculty, 82.7% have earned doctorates. Gordon College students can take advantage of a wide variety of off-campus programs, both domestic and abroad. During 2012-13, 146 students participated in off-campus programs and short-term international seminars.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	15540746	Expense
Grants	0	Grants
Revenue	14814956	Revenue
Description	Auxiliary programs related to the educational process for dormitory housing, food service, bookstore, Lavida outdoor experience, balance and mobility center, summer athletic camps and other summer programs. There were 1367 resident students in the fall semester 2012 and 1315 in the spring semester 2013.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	977793	Expense
Grants	22875	Grants
Revenue	1453959	Revenue
Description	Higher Education: Gordon College has graduate programs in education and music education conferring degrees in Masters of Education in Curriculum and Instruction and Masters of Music Education. In 2012-13, the total of unduplicated graduate students was 599 drawn from 19 states and 3 countries. Gordon College conferred 58 masters degrees in 2012.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	66430558	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	1	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	1	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	1	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	1	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	247	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	940	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	IT	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	30	NbrVotingGoverningBodyMembers
Number Independent Voting Members	26	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Kimberlie Mather Controller	NamePerson
Telephone Number	9788674048	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	Gordon College	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (41 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
Judith M Dean
Board Member	1	0	X	0	0	0
Harold L Myra
Board Member	1	0	X	0	0	0
David C Schultz
Clerk/Treasurer	5	0	X	0	0	0
Herman J Smith Jr
Vice Chairman	5	0	X	0	0	0
Suannah Young
Board Member	1	0	X	0	0	0
John M Gurley
Board Member	1	0	X	0	0	0
Kurt Keilhacker
Chairman	5	0	X	0	0	0
Thomas L Phillips
Board Member	2	0	X	0	0	0
Peter Herschend
Board Member	1	0	X	0	0	0
Raymond Lee
Board Member	1	0	X	0	0	0
Roberto Miranda
Board Member	1	0	X	0	0	0
Bradford H Warner
Board Member	2	0	X	0	0	0
Mary Shahian
Board Member	1.5	0	X	0	0	0
Daniel Cho
Board member	2	0	X	0	0	0
Lisa Forkner
Board Member	1	0	X	0	0	0
Joseph Krivickas
Board Member	2	0	X	0	0	0
Samuel Schreiner III
Board member	1	0	X	0	0	0
Aaron Shin
Board member	1	0	X	0	0	0
Carrie Tibbles MD
Board member	1	0	X	0	0	0
Kirk Ware
Board Member	1	0	X	0	0	0
David Beatty
Board Member	1	0	X	0	0	0
Laura Fastie-Grapshi
Board Member	1	0	X	0	0	0
Gordon Hall
Board Member	1	0	X	0	0	0
Cherie Harder
Board Member	1	0	X	0	0	0
Bronwyn E Loring
Assistant Clerk	5	0	X	0	0	0
David Cameron
Board Member	1	0	X	0	0	0
Dr Marla Frederick
Board Member	1	0	X	0	0	0
Santiago Sedaca
Board Member	1	0	X	0	0	0
Myron Ullman
Board Member	1	0	X	0	0	0
Timothy Breene
Board Member	1	0	X	0	0	0
D Michael Lindsay
President	60	0		285868	0	70894	X
Michael Ahearn
VP for Finance and Administration	60	0		145926	0	10217	X
Daniel Tymann
Executive Vice President	60	0		140960	0	25792	X
Mark Sargent
Former Provost	60	0		51857	0	7981	X
Janel Curry
Provost	60	0		62152	0	9752	X
Stanley Gaede
Scholar in Residence	60	0		110694	0	21359		X
Barry Loy
Vice President for Student Life	60	0		129625	0	23588		X
L Daniel Russ
Academic Dean	60	0		122448	0	13371		X
C Thomas Brooks
Professor of Music	60	0		104622	0	5786		X
Richard Sweeney
Vice President of Marketing and Communications	60	0		111523	0	22491		X
R Judson Carlberg
President Emeritus	40	0		138126	0	17784			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1403801	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	229015	TotalOtherCompensation
Number Individuals GT100 K	11	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Wellington Trust Company NA
75 State Street	Boston	MA	02109	Investment Management	144944
Grant Thornton LLP
33960 Treasury Center	Chicago	IL	606943900	Auditing services	158754
Nagog Real Estate Consulting Corp
530 Great Road	Acton	MA	01720	Building Renovation	231800

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	495309	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	407893	GovernmentGrants
All Other Contributions	4608068	AllOtherContributions
Noncash Contributions	265161	NoncashContributions
Total Contributions	5511270	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Tuition and Fees	611310	51566934	51566934	$0
Residence Hall Revenue	611310	8702828	8702828	$0
Board Plan	611310	3203432	3203432	$0
Summer Programs	611310	804460	804460	$0
Balance and Mobility Center	621340	519532	519532	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2256700	TotalRevenueColumn
Related Or Exempt Function Income	2256700	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	67053886	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	674330	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$674,330	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	85790	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	85790	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	85790	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$85,790	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	5454055	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4994511	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	459544	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	459544	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$459,544	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	24288	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	495309	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	104623	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-80335	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$80,335	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	73704485	TotalRevenueColumn
Related Or Exempt Function Income	67053886	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$1,139,329	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	17448862	Total
Program Services	17448862	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	1599511	Total
Program Services	1599511	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	818559	Total
Program Services	0	ProgramServices
Management And General	809608	ManagementAndGeneral
Fundraising	8951	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	137922	Total
Program Services	124652	ProgramServices
Management And General	1270	ManagementAndGeneral
Fundraising	12000	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	23365545	Total
Program Services	17773203	ProgramServices
Management And General	4198456	ManagementAndGeneral
Fundraising	1393886	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	941981	Total
Program Services	715448	ProgramServices
Management And General	165447	ManagementAndGeneral
Fundraising	61086	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	6363216	Total
Program Services	4634881	ProgramServices
Management And General	1331130	ManagementAndGeneral
Fundraising	397205	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1655208	Total
Program Services	1213910	ProgramServices
Management And General	337642	ManagementAndGeneral
Fundraising	103656	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	44872	Total
Program Services	0	ProgramServices
Management And General	44872	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	167707	Total
Program Services	0	ProgramServices
Management And General	167707	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	165239	Total
Program Services	0	ProgramServices
Management And General	165239	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2692301	Total
Program Services	1823645	ProgramServices
Management And General	787197	ManagementAndGeneral
Fundraising	81459	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	244083	Total
Program Services	122951	ProgramServices
Management And General	2082	ManagementAndGeneral
Fundraising	119050	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2433353	Total
Program Services	1641685	ProgramServices
Management And General	595389	ManagementAndGeneral
Fundraising	196279	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1366604	Total
Program Services	807319	ProgramServices
Management And General	558707	ManagementAndGeneral
Fundraising	578	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4251150	Total
Program Services	4115190	ProgramServices
Management And General	110237	ManagementAndGeneral
Fundraising	25723	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	2786358	Total
Program Services	2330080	ProgramServices
Management And General	268035	ManagementAndGeneral
Fundraising	188243	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	37618	Total
Program Services	30728	ProgramServices
Management And General	6890	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6265766	Total
Program Services	5882694	ProgramServices
Management And General	346301	ManagementAndGeneral
Fundraising	36771	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	212272	Total
Program Services	88534	ProgramServices
Management And General	121421	ManagementAndGeneral
Fundraising	2317	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Allocation of Physical Plant	0	3710323	-3717656	7333
Food Service	1596356	1596356	0	0
Bond Expenses	755994	0	755994
Special Events	354339	220655	23474	110210

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	911761	Total
Program Services	549931	ProgramServices
Management And General	336915	ManagementAndGeneral
Fundraising	24915	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	76616577	Total
Program Services	66430558	ProgramServices
Management And General	7416357	ManagementAndGeneral
Fundraising	2769662	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	893209	BOY
EOY	639404	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3944447	BOY
EOY	689228	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	7995007	BOY
EOY	6481309	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1296813	BOY
EOY	1161751	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	77148	BOY
EOY	76051	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	645335	BOY
EOY	795003	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	155000620	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	87879116	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	68976704	BOY
EOY	67121504	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8264394	BOY
EOY	9214362	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	19833592	BOY
EOY	26301153	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	2832317	BOY
EOY	2891881	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1042877	BOY
EOY	957948	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	115801843	BOY
EOY	116329594	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1343422	BOY
EOY	1107377	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1838316	BOY
EOY	1552790	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	38128578	BOY
EOY	38660000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	391749	BOY
EOY	255705	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	409404	BOY
EOY	1588282	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	11512797	BOY
EOY	9097242	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	53624266	BOY
EOY	52261396	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	27168098	BOY
EOY	27138384	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	11630050	BOY
EOY	12992893	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	23379429	BOY
EOY	23936921	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	62177577	BOY
EOY	64068198	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	115801843	BOY
EOY	116329594	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-2912092	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	2597835	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	2204878	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	73846915	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	73846915	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	1000000	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	250000	FilingOrganizationsTotals

Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	1000000	CurrentYearMinus3
Current Year Minus2	1000000	CurrentYearMinus2
Current Year Minus1	1000000	CurrentYearMinus1
Current Year	1000000	CurrentYear
Total	4000000	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	81078	CurrentYearMinus3
Current Year Minus2	537	CurrentYearMinus2
Current Year Minus1	1237	CurrentYearMinus1
Current Year	0	CurrentYear
Total	82852	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	250000	CurrentYearMinus3
Current Year Minus2	250000	CurrentYearMinus2
Current Year Minus1	250000	CurrentYearMinus1
Current Year	250000	CurrentYear
Total	1000000	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	0	CurrentYearMinus1
Current Year	0	CurrentYear
Total	0	Total

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	0	NumberDAFsHeld
Number Funds Held	1	NumberFundsHeld
Donor Advised Contributions	0	DonorAdvisedContributions
Contrib To Funds And Other Accounts	0	ContribToFundsAndOtherAccounts
Grants Paid From Donor Funds	0	GrantsPaidFromDonorFunds
Grants Funds And Other Accounts	0	GrantsFundsAndOtherAccounts
Aggregate DAF Value	0	AggregateDAFValue
Aggregate Fund Value	58079	AggregateFundValue
Disclosed Orgs Legal Control	1	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	1	DisclosedForCharitablePurposes

Held Works Of Art Amts HeldWorksOfArtAmts

Field	Value	IRS element (for citing)
Revenues Included	0	RevenuesIncluded
Assets In Part X	0	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Preservation	X	CollectUsedForPreservation
Solicited Assets For Sale	0	SolicitedAssetsForSale
Agent Trustee Etc	0	AgentTrusteeEtc
Included On FS	1	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	35861856	BeginningOfYearBalance
Contributions	289673	Contributions
Investment Earnings Or Losses	3213517	InvestmentEarningsOrLosses
Grants Or Scholarships	998888	GrantsOrScholarships
Other Expenditures	427229	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	37938929	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	32872995	BeginningOfYearBalance
Contributions	5090612	Contributions
Investment Earnings Or Losses	-694943	InvestmentEarningsOrLosses
Grants Or Scholarships	792960	GrantsOrScholarships
Other Expenditures	613848	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	35861856	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	29062217	BeginningOfYearBalance
Contributions	1075726	Contributions
Investment Earnings Or Losses	4071953	InvestmentEarningsOrLosses
Grants Or Scholarships	751459	GrantsOrScholarships
Other Expenditures	585442	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	32872995	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	26526253	BeginningOfYearBalance
Contributions	913915	Contributions
Investment Earnings Or Losses	3072574	InvestmentEarningsOrLosses
Grants Or Scholarships	903807	GrantsOrScholarships
Other Expenditures	546718	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	29062217	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	34168996	BeginningOfYearBalance
Contributions	298841	Contributions
Investment Earnings Or Losses	-6886186	InvestmentEarningsOrLosses
Grants Or Scholarships	740711	GrantsOrScholarships
Other Expenditures	314687	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	26526253	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.14674	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.79747	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.05579	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	5052	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	1194072	OtherCostOrOtherBasis
Book Value	1199124	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	117932607	OtherCostOrOtherBasis
Depreciation	56914366	Depreciation
Book Value	61018241	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	24852313	OtherCostOrOtherBasis
Depreciation	21592732	Depreciation
Book Value	3259581	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	11016576	OtherCostOrOtherBasis
Depreciation	9372018	Depreciation
Book Value	1644558	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	67121504	TotalOfBookValueLandBuildings

Financial Derivatives FinancialDerivatives

Field	Value	IRS element (for citing)
Book Value	0	BookValue

Closely Held Equity Interests CloselyHeldEquityInterests

Field	Value	IRS element (for citing)
Book Value	26301153	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	26301153	TotalOfBookValueSecurities
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
Conditional Asset Retirement Obligation	$373,082
Fair Value of Interest Rate Swap Agreement	$4,642,899
Perkins Loan Advances	$2,616,064
Annuity Payment Obligations	$1,465,197

Field	Value	IRS element (for citing)
Total Of Amounts	9097242	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	57410223	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2597835	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	295441	OtherRevenues
Revenue Not Rptd F990	2893276	RevenueNotRptdF990
Revenue Subtotal	54516947	RevenueSubtotal
Investment Expenses Not Included	165239	InvestmentExpensesNotIncluded
Other Revenues Not Included	19022299	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	19187538	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	73704485	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	55519603	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	488659	OtherExpensesIncluded
Expenses Not Rptd F990	488659	ExpensesNotRptdF990
Expenses Subtotal	55030944	ExpensesSubtotal
Investment Expenses Not Included2	165239	InvestmentExpensesNotIncluded2
Other Expenses Not Included	21420394	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	21585633	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	76616577	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P03_S00_L01	Schedule D, Part III, Line 1	The collections, which were acquired through purchases and contributions since the College's inception, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes.
SchD_P03_S00_L04	Schedule D, Part III, Line 4	Occasionally the College receives gifts of art or collectibles which are put on display in various buildings throughout the campus. We also maintain library archives of College historical documents and book collections kept for posterity.
SchD_P04_S00_L02b	Schedule D, Part IV, Line 2b	The College maintains custodial or "pass through" accounts for Federal student loans, Pell grant and state grants. Funds are held in these accounts until distributed to individual students. The College also maintains custodial accounts for student government and student ministry groups and activities.
SchD_P05_S00_L04	Schedule D, Part V, Line 4	The intended use of endowment funds is driven by donor restrictions on our endowments. Approximately 70% of appropriated revenues this year were in scholarship awards. 17% of revenues supported general activities and physical plant. The remaining 13% was allocated to instructional activities and academic support programs. Distributions of income are made using a total return method. We use a spending rate of 5% of the 3 year rolling average of the fair market value of the investments.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	FIN 48 Footnote: The College is recognized as an organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. However, certain activities of exempt organizations, to the extent profitable, may be subject to federal and state taxation as unrelated business income. Accordingly, no provision for income taxes has been made in these financial statements. The College recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The College has applied this more-likely-than-not threshold to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. In addition there have been no material changes in unrecognized benefits since adoption. It is the College's policy to record estimated interest and penalties (if any) as part of management and general expense. Management believes that the College's income tax returns for fiscal years 2009 and prior are no longer subject to examination by taxing authorities.
SchD_P11_S00_L02d	Schedule D, Part XI, Line 2d	This figure includes the FWS apportionment budget allocation of 188,033 included in income on the financial statements, special events expenses of 104,623 included in expense on the financial statements and homecoming on-line payments of $2,785.
SchD_P11_S00_L04b	Schedule D, Part XI, Line 4b	Included here are: scholarships and grants of 18,614,405 treated as tuition discount on the financial statements; FSEOG and FWS of 407,893 treated as pass through activity on the financial statements and not reflected in income and a rounding issue of $1.
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	This figure includes: FWS apportionment budget allocation of 188,033 included in income on the financial statements; special events expenses of 104,623 included in expense on the financial statements; change in fair value of split interest agreements of 193,218; homecoming on-line payments of $2,785.
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Included here are: scholarships and grants of 18,614,405 treated as tuition discount on the financial statements; FSEOG and FWS of 407,893 treated as pass through activity on the financial statements and not reflected in expense; change in fair value of interest rate swap agreements of $2,398,096.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	0	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchE_P01_S00_L03	Schedule E, Part I, Line 3	We draw a substantial percentage of our students from New England and the northeastern States but also draw students nationally and worldwide. We follow a racially nondiscriminatory policy as to our students. Because of this, we believe that the publicity requirement is satisfied by complying with section 4.02. Because we are an interdenominational Christian college, our market appeal is to a smaller segment of the general population. Given the technology available today, we have invested in our web site as the way to reach the most students. Our promotional activities and recruiting efforts in each geographic area are designed to inform students of all racial segments interested in a Christian college of the availability of Gordon College.
SchE_P01_S00_L06	Schedule E, Part I, Line 6	Gordon College receives Title IV funds for aid to students from the Department of Education for Federal Work Study, FSEOG, Federal Pell grant and other Federal student aid grant programs.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	1	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (24 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
Europe (including Iceland and Greenland)	1	10	Program Services	We offer semester based programs in Italy and France. Expenditures are reported using accrual based accounting. Employee compensation is processed through our campus payroll system. Other program costs are managed by the Program Director (Italy) and the coordinator (France). Funds are wired periodically at the request of program leaders and approved by the Global Education administrator. The program leaders pay local expenses. Expense documentation is submitted to Controller's Office for review. Costs recorded at the time of the wires are for tuition, room, board and incidentals of students. International Seminar courses are run for 2-4 week periods on a subject related to that country. In country expenses are for food, lodging, transportation and entrance fees. Expenses must be documented and submitted to the Controller's Office. The Global Ed Office also approves students to attend non-Gordon programs at other organizations or foreign colleges/universities. Funds are sent directly.	1281596
Europe (including Iceland and Greenland)	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	57015
Europe (including Iceland and Greenland)	0	0	Fundraising		112701
Central America and the Caribbean	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	34996
Central America and the Caribbean	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	90557
South Asia	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	31711
South Asia	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	38175
Middle East and North Africa	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	21762
Sub-Saharan Africa	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	54119
Sub-Saharan Africa	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	36382
East Asia and the Pacific	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	220482
East Asia and the Pacific	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	27955
East Asia and the Pacific	0	0	Program Services	The President traveled to China and Korea for admissions recruitment efforts and instructional program development.	39988
North America (including Canada and Mexico, but not the United States)	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	18438
South America	0	0	Program Services	The Global Education Office approves students to attend non-Gordon programs at other organizations or foreign colleges or universities. Funds are sent on behalf of those students directly to those programs.	132465
South America	0	0	Program Services	The President traveled to Brazil for admissions recruitment efforts and instructional program development.	14332
Europe (including Iceland and Greenland)	0	0	Grantmaking		85830
Central America and the Caribbean	0	0	Grantmaking		167640
South Asia	0	0	Grantmaking		137000
Sub-Saharan Africa	0	0	Grantmaking		153500
East Asia and the Pacific	0	0	Grantmaking		911885
North America (including Canada and Mexico, but not the United States)	0	0	Grantmaking		92706
South America	0	0	Grantmaking		37450
Russia and the newly independent States	0	0	Grantmaking		13500

Field	Value	IRS element (for citing)
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	10	TotalNumberOfEmployees
Total Amount Spent	3812185	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (8 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Amount Of Non Cash AssistanceAmountOfNonCashAssistance
Scholarships and Grants	Europe (including Iceland and Greenland)	6	85830	credit to student bill	0
Scholarships and Grants	Central America and the Caribbean	8	167640	credit to student bill	0
Scholarships and Grants	South Asia	6	137000	credit to student bill	0
Scholarships and Grants	Sub-Saharan Africa	7	153500	credit to student bill	0
Scholarships and Grants	East Asia and the Pacific	40	911885	credit to student bill
Scholarships and Grants	North America (including Canada and Mexico, but not the United States)	5	92706	credit to student bill	0
Scholarships and Grants	South America	3	37450	credit to student bill	0
Scholarships and Grants	Russia and the newly independent States	1	13500	credit to student bill	0

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	SchF_P01_S00_L02	Identifier
Return Reference	Schedule F, Part I, Line 2	ReturnReference
Explanation	Grants and scholarships to international students are treated as tuition discounts and are applied as accounting credits on each student's bill. They are not paid directly to the student. Merit scholarships are awarded based on academic criteria and are renewed annually based on satisfactory GPA requirements that are verified by the Registrar's Office. Donated scholarship funds are awarded based on criteria provided by donors. Specific eligibility is verified annually by the Registrar's Office, Admissions and the Financial Aid Office. Need based grants are awarded based on the student's determined financial need. The College uses information provided by the CSS Profile of the College Board. The grant amount is carried forward from year to year unless there is a significant change in determined financial need.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Celebration of Faithful Leadership	NameOfEvent1
Gross Receipts Event1	456097	GrossReceiptsEvent1
Charitable Contributions Event1	442092	CharitableContributionsEvent1
Gross Revenue Event1	14005	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	0	NonCashPrizesEvent1
Rent Facility Costs Event1	0	RentFacilityCostsEvent1
Food And Beverage Event1	22167	FoodAndBeverageEvent1
Entertainment Event1	825	EntertainmentEvent1
Other Direct Expenses Event1	25151	OtherDirectExpensesEvent1
Name Of Event2	Business Leader Breakfast #1	NameOfEvent2
Gross Receipts Event2	34500	GrossReceiptsEvent2
Charitable Contributions Event2	29057	CharitableContributionsEvent2
Gross Revenue Event2	5443	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	0	NonCashPrizesEvent2
Rent Facility Costs Event2	14130	RentFacilityCostsEvent2
Food And Beverage Event2	9720	FoodAndBeverageEvent2
Entertainment Event2	400	EntertainmentEvent2
Other Direct Expenses Event2	7818	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	29000	GrossReceiptsOtherEvents
Charitable Contrib Other Events	24160	CharitableContribOtherEvents
Gross Revenue Other Events	4840	GrossRevenueOtherEvents
Cash Prizes Other Events	0	CashPrizesOtherEvents
Non Cash Prizes Other Events	0	NonCashPrizesOtherEvents
Rent Facility Costs Other Events	6500	RentFacilityCostsOtherEvents
Food And Beverage Other Events	8224	FoodAndBeverageOtherEvents
Entertainment Other Events	400	EntertainmentOtherEvents
Other Direct Expenses Other Events	9288	OtherDirectExpensesOtherEvents
Gross Receipts Total	519597	GrossReceiptsTotal
Charitable Contributions Total	495309	CharitableContributionsTotal
Gross Revenue Total Events	24288	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	0	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	20630	RentFacilityCostsTotalEvents
Food And Beverage Total Events	40111	FoodAndBeverageTotalEvents
Entertainment Total Events	1625	EntertainmentTotalEvents
Other Direct Expenses Total Events	42257	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	104623	DirectExpenseSummaryEvents
Net Income Summary	-80335	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (7 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
Scholarships and Grants to Gordon College Students	1437	17038369
Federal SEOG Grants	254	162460
Federal Work Study	801	206033
Federal Teach Grants	16	39400
Dr Marvin Wilson Award for Teaching	1	1000
Howie Rich Award	1	1000
Center for Faith and Inquiry Award	1	600

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Gordon College awards three types of grants/scholarships: merit scholarships, need-based grants and endowment funded restricted scholarships. Merit scholarships are awarded based on the incoming student's academic criteria determined by the Admissions Office. These scholarships are renewed annually by verification of the Registrar's Office that cumulative GPA requirements are met. Need-based grants are awarded based on the student's determined financial need. We determine financial need using information provided by the FAFSA. We practice level-funding of the need-based grants to future years unless there is a significant change in determined financial need. Endowment funded restricted scholarships are awarded based on criteria established by donors. The criteria information on specific eligible students is provided by the Registrar, Admissions and Financial Aid Offices. Students are evaluated annually to verify they continue to meet the donor criteria for an endowment award.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
D Michael Lindsay
President	271363	0	0	0	14505	0	13040	0	57854	0	356762	0	0	0
Daniel Tymann
Executive Vice President	129219	0	0	0	11741	0	7384	0	18408	0	166752	0		0
Michael Ahearn
VP for Finance and Administration	115087	0	0	0	30839	0	7398	0	2819	0	156143	0	0	0
R Judson Carlberg
President Emeritus	126256	0	0	0	11870	0	7152	0	10632	0	155910	0	0	0
Barry Loy
Vice President for Student Life	108663	0	0	0	20962	0	6752	0	16836	0	153213	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SchJ_P01_S00_L01a	Identifier
Return Reference	Schedule J, Part I, Line 1a	ReturnReference
Explanation	Travel for companions: Occasionally spouses of officers accompany them on business trips for the College. In order to be treated as a working condition fringe benefit, the College requires substantiation of the trip as a bonafide business expense for both the officer and the spouse. If there is no business purpose for the spouse, the spousal travel is treated as taxable income to the officer or the officer reimburses the College. Housing allowance or residence for personal use: One listed person received this benefit. The President is required to live in on-campus housing for hosting purposes and 24/7 availability to the campus community. Because of this requirement, it is excluded from wages under Section 119 of the IRS code. The housing value included in non-taxable compensation was $36,836. Health or social club dues or initiation fees: One listed person received this benefit. The President is required by the Board to have a Harvard Club membership provided by the College. It was used for business purposes only and none of it was treated as taxable compensation.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Massachusetts Development Financy Agency	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	043431814	IssuerEIN
Date Issued	2013-02-19	DateIssued
Issue Price	38480000	IssuePrice
Description Of Purpose	Refund prior issue (issued 10/31/2012)	DescriptionOfPurpose
Defeased	0	Defeased
On Behalf Of Issuer	0	OnBehalfOfIssuer
Pool Financing	0	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	0	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	38480000	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	0	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	0	CapitalExpenditures
Other Spent Proceeds	38480000	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2012	YearOfSubstCompletion
Current Refunding	1	CurrentRefunding
Advance Refunding	0	AdvanceRefunding
Final Allocation Made	1	FinalAllocationMade
Adequate Books And Recds Maintaind	1	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedProperty
Any Lease Arrangements	0	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	1	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	1	EngageBondCounselContracts
Any Research Agreements	0	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0.00759	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00759	TotalPrivateBusinessUse
Bond Iss Meet Prvt Security Pay Test	0	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedProp
Non Qualified Bond Remed Procdrs	1	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiled
Rebate Not Due Yet	0	RebateNotDueYet
Exception To Rebate	1	ExceptionToRebate
No Rebate Due	0	NoRebateDue
Variable Rate Issue	1	VariableRateIssue
Hedge Identified In Books And Recds	1	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	RBS Citizens Bank NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Term Of Hedge	10	TermOfHedge
Superintegrated Hedge	0	SuperintegratedHedge
Hedge Terminated	0	HedgeTerminated
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGIC
Gross Proceeds Invested	0	GrossProceedsInvested
Written Proc To Monitor Reqs	1	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	1	ProcToUndertkCorrectiveAction

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII

Field	Value	IRS element (for citing)
Name Of Interested Person	NA - not required for colleges	NameOfInterestedPerson
Relationship With Organization	NA - not required for colleges	RelationshipWithOrganization
Amount Of Grant	40500	AmountOfGrant
Type Of Assistance	Scholarships	TypeOfAssistance
Purpose Of Assistance	Merit scholarships for academic achievement	PurposeOfAssistance

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Jonathan Tymann
brother of Executive Vice President	119378	Employment compensation	0
Rebecca Lindsay
spouse of President	12000	Employment compensation	0
Nagog Real Estate Consulting Corp
Company more than 35% controlled by trustee, Kirk Ware	240648	Independent Contractor on renovation project	0

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	SchL_P04_S00_L00	Identifier
Return Reference	Schedule L, Part IV	ReturnReference
Explanation	Two relatives of officers are also employed by Gordon College. Kirk Ware, one of our trustees, is an officer of Nagog Real Estate Consulting Corp and has more than 35% control. Nagog was hired by the College to renovate a campus building.	Explanation

Schedule M IRS990ScheduleM

Works Of Art WorksOfArt

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990
Method Of Determining Revenues	N/A	MethodOfDeterminingRevenues

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990
Method Of Determining Revenues	cost of donated property	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990
Method Of Determining Revenues	cost of donated property	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	33	NumberOfContributions
Noncash Contribs Rptd F990	265161	NoncashContribsRptdF990
Method Of Determining Revenues	Fair market value on the date of receipt	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	1	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchM_P01_S00_L32b	Schedule M, Part I, Line 32b	Stock gifts are received and sold by Wells Fargo Advisors, LLC, 138 Conant Street, Beverly, MA 01915.
SchM_P01_S00_L33	Schedule M, Part I, Line 33	Institutional policy for works of art is not to record a gift value. We do not capitalize our collections as allowed under SFAS 116 (ASC 958-360-25). Lines 4 and 5: Revenues were not reported because the gifts were not given a value as appraisals were unavailable.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0A_L02	Form 990, Part VI, Section A, Line 2	One of our trustees, David Beatty, is the CEO of Daintree Advisors. Another trustee, Mary Shahian is the Managing Director of Daintree Advisors.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	The controller prepares the 990 and submits it for review to the vice president for finance and the president. Once the 990 is approved by the president and vice president, it is provided to the board before filing. The Form 990 has also been reviewed by tax advisors from a national accounting firm. It is then signed by the vice president for finance and filed electronically.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	An annual Disclosure Form delineating conflicts is distributed to all trustees at the annual board meeting and must be signed by each trustee. A copy is mailed to any trustee who is absent and must be signed and returned. Trustees must recuse themselves from any discussion of or vote on any issue involving conflicts of interest. Key employees and officers must also sign an annual conflict of interest form which clearly delineates conflicts of interest. College counsel monitors and reviews the conflict of interest statements. The president's office collects and maintains them.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	The executive committee of the board serves as the compensation committee for the president's position. CCC and CCCU compensation studies of college presidents are reviewed by the committee and the salary is set by committee vote. The president has an annual review by the committee and is judged based on attainment of goals for the year. The president submits compensation comparability data to the committee for the provost, vice president for finance and executive vice president positions. Compensation increases are based upon job performance and the independent studies. Minutes are kept of the process and the committee vote. The last review process took place in 2012.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Our governing documents are available upon request. Our conflict of interest policy is available on our public web site. Our financial statements are available upon request and copies are maintained in the College library.
F990_P11_S00_L09	Form 990, Part XI, Line 9	Other changes in net assets include: Change in fair value of split interest agreements (193,218); Interest rate swap fair value adjustment 2,398,096.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Gordon College Foundation	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	255 Grapevine Road	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Field	Value	IRS element (for citing)
EIN	222610484	EIN
Primary Activities	Advise on land use	PrimaryActivities
Legal Domicile State	MA	LegalDomicileState
Exempt Code Section	501(c)(3)	ExemptCodeSection
Public Charity Status	9	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Gordon College	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	1	ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	Charitable Remainder Trusts (3)	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	NA	AddressLine1
Address Line2	NA	AddressLine2
City	NA	City
State	MA	State
ZIP Code	01984	ZIPCode

Field	Value	IRS element (for citing)
Primary Activity	Charitable gift	PrimaryActivity
Legal Domicile State	MA	LegalDomicileState
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Type Of Entity	T	TypeOfEntity
Controlled Org	1	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg