GENEVA COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GENEVA COLLEGE (EIN 25-0965376)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-04-09
- IRS object ID
- 201420999349300802
- Schema version
- 2012v2.1
- 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 | 2014-04-09T16:49:40-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251408703 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHNEIDER DOWNS & CO INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1700 | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 250965376 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GENEVA COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GENE | NameControl |
| Phone | 7248465100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 COLLEGE AVENUE | AddressLine1 |
| City | BEAVER FALLS | City |
| State | PA | State |
| ZIP Code | 15010 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LARRY K GRIFFITH | Name |
| Title | EXECUTIVE VICE PRESIDENT | Title |
| Phone | 7248465100 | Phone |
| Date Signed | 2014-04-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SUSAN M KIRSCH | Name |
| PTIN | P00341397 | PTIN |
| Phone | 4122613644 | Phone |
| 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 | LARRY K GRIFFITH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 COLLEGE AVENUE | AddressLine1 |
| City | BEAVER FALLS | City |
| State | PA | State |
| ZIP Code | 15010 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 61049039 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GENEVA.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1848 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | GENEVA COLLEGE IS A CHRIST-CENTERED ACADEMIC COMMUNITY THAT PROVIDES A COMPREHENSIVE EDUCATION TO EQUIP STUDENTS FOR FAITHFUL AND FRUITFUL SERVICE TO GOD AND NEIGHBOR. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1415 | TotalNbrEmployees |
| Total Nbr Volunteers | 514 | TotalNbrVolunteers |
| Total Gross UBI | 56280 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2976218 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4189733 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 47537113 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 47999704 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1616552 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2174653 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -37593 | OtherRevenuePriorYear |
| Other Revenue Current Year | -91720 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 52092290 | TotalRevenuePriorYear |
| Total Revenue Current Year | 54272370 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13441122 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 14047355 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 22201696 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22869893 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 42153 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 48161 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1467611 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 15863526 | OtherExpensePriorYear |
| Other Expenses Current Year | 15153249 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 51548497 | TotalExpensesPriorYear |
| Total Expenses Current Year | 52118658 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 543793 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2153712 | RevenuesLessExpensesCY |
| Total Assets BOY | 77575809 | TotalAssetsBOY |
| Total Assets EOY | 82561979 | TotalAssetsEOY |
| Total Liabilities BOY | 21453302 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 20747551 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 56122507 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 61814428 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | GENEVA COLLEGE IS A CHRIST-CENTERED ACADEMIC COMMUNITY THAT PROVIDES A COMPREHENSIVE EDUCATION TO EQUIP STUDENTS FOR FAITHFUL AND FRUITFUL SERVICE TO GOD AND NEIGHBOR. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 47149303 | Expense |
| Grants | 14047355 | Grants |
| Revenue | 47826004 | Revenue |
| Description | SEE SCHEDULE O | Description |
| Total Program Service Expense | 47149303 | 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 | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | 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 | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2759 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1415 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 0 | QuidProQuoContributions |
| 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 | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | 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 | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ME | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN ROSS ASSOC VICE PRESIDENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7248476541 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 COLLEGE AVE | AddressLine1 |
| City | BEAVER FALLS | City |
| State | PA | State |
| ZIP Code | 15010 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| ANDREW M BERNARD JR | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| CHARLES H POCKRAS | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| DONALD W PIPER | ||||||||
| TRUSTEE/CORPORATOR | 0.90 | X | 0 | 0 | 0 | 0.90 | ||
| DR CALVIN L TROUP | ||||||||
| TRUSTEE/CORPORATOR | 0.90 | X | 0 | 0 | 0 | 0.90 | ||
| DR SIARHEI SPIRYDOVICH | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| G REYNOLDS CLARK | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| JAMES D ROY | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| JOHN P EDGAR ESQ | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| JOYE H HUSTON | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| KATHARINE L DENNIS | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| KEITH M WING | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| MATTHEW FILBERT | ||||||||
| TRUSTEE/CORPORATOR | 0.90 | X | 0 | 57384 | 0 | 0.90 | ||
| MELVILLE W ADAMS | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| PHILLIP DUGUID | ||||||||
| TRUSTEE/CORPORATOR | 0.90 | X | 0 | 0 | 0 | 0.90 | ||
| ROBERT T CLARKE ENTER 712 | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| VIRGINIA H BADGER | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| WILLIAM C KRINER ESQ | ||||||||
| TRUSTEE | 0.90 | X | 0 | 0 | 0 | |||
| DR WILLIAM J EDGAR | ||||||||
| CHAIRMAN/CORPORATOR | 0.90 | X | 0 | 0 | 0 | 0.90 | X | |
| STEVEN C MCMAHAN | ||||||||
| VICE-CHAIRMAN/CORPORATOR | 0.90 | X | 0 | 0 | 0 | 0.90 | X | |
| REV BRUCE R BACKENSTO | ||||||||
| SECRETARY | 0.90 | X | 0 | 3277 | 0 | X | ||
| KENNETH A SMITH | ||||||||
| PRESIDENT | 40.00 | 175564 | 0 | 35534 | X | |||
| KENNETH P CARSON | ||||||||
| PROVOST | 40.00 | 148728 | 0 | 51414 | X | |||
| LARRY K GRIFFITH | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | 149421 | 0 | 23754 | X | |||
| JONATHAN WATT | ||||||||
| PROFESSOR OF BIBLICAL STUD | 40.00 | 119502 | 8223 | 20529 | 10.00 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 593215 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 68884 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 131231 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS INC | |||||
| 12351 W 96TH TERRACE SUITE 204-W | LENEXA | KS | 66215 | CAMPUS FOOD SERVICE | 2036301 |
| BD&E INC | |||||
| 681 ANDERSEN DRIVE | PITTSBURGH | PA | 15220 | ADVERTISING AGENCY | 605130 |
| ARAMARK FACILITY SERVICES | |||||
| 24818 NETWORK PLACE | CHICAGO | IL | 606731248 | PHYS. PLANT MANAGEMENT | 420956 |
| JENZABAR | |||||
| 1450 TECHNOLOGY DRIVE | HARRISONBURG | VA | 228022542 | SOFTWARE SALES/SERVICE | 409357 |
| GEOMECHANICS | |||||
| 600 MUNIR DRIVE | ELIZABETH | PA | 150370386 | BUILDING RENOVATION | 363903 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 11 | NumberOfContractorsGT100K |
| Government Grants | 844863 | GovernmentGrants |
| All Other Contributions | 3344870 | AllOtherContributions |
| Noncash Contributions | 49135 | NoncashContributions |
| Total Contributions | 4189733 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| TUITION AND FEES | 900099 | 38962611 | 38962611 | |
| STUDENT HOUSING | 900099 | 4296940 | 4267199 | 29741 |
| FOOD SERVICE | 900099 | 3864500 | 3837961 | 26539 |
| STUDENT SRVCS & ACTIV. | 900099 | 772005 | 772005 | |
| CAMPUS STORE | 900099 | 51715 | 51715 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51933 | TotalRevenueColumn |
| Related Or Exempt Function Income | 51933 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 47999704 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1740673 | TotalRevenueColumn |
| Exclusion | $1,740,673 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20509 | TotalRevenueColumn |
| Exclusion | $20,509 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6995604 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6561624 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 433980 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 433980 | TotalRevenueColumn |
| Exclusion | $433,980 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 97625 | GrossSalesOfInventory |
| Cost Of Goods Sold | 215045 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -117420 | TotalRevenueColumn |
| Related Or Exempt Function Income | -117420 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LIFE INSURANCE COMMISSIONS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 5191 | TotalRevenueColumn |
| Exclusion | $5,191 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 5191 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 54272370 | TotalRevenueColumn |
| Related Or Exempt Function Income | 47826004 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 56280 | UnrelatedBusinessRevenue |
| Exclusion | $2,200,353 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13779025 | Total |
| Program Services | 13779025 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268330 | Total |
| Program Services | 268330 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 548934 | Total |
| Program Services | 276773 | ProgramServices |
| Management And General | 202282 | ManagementAndGeneral |
| Fundraising | 69879 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16364962 | Total |
| Program Services | 14683575 | ProgramServices |
| Management And General | 968001 | ManagementAndGeneral |
| Fundraising | 713386 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 645445 | Total |
| Program Services | 587355 | ProgramServices |
| Management And General | 38727 | ManagementAndGeneral |
| Fundraising | 19363 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4114895 | Total |
| Program Services | 3744554 | ProgramServices |
| Management And General | 246894 | ManagementAndGeneral |
| Fundraising | 123447 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1195657 | Total |
| Program Services | 1088048 | ProgramServices |
| Management And General | 71739 | ManagementAndGeneral |
| Fundraising | 35870 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130772 | Total |
| Program Services | 3071 | ProgramServices |
| Management And General | 127701 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105681 | Total |
| Management And General | 105681 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48161 | Total |
| Fundraising | 48161 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200410 | Total |
| Management And General | 200410 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 774147 | Total |
| Program Services | 692990 | ProgramServices |
| Management And General | 69878 | ManagementAndGeneral |
| Fundraising | 11279 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 792710 | Total |
| Program Services | 40513 | ProgramServices |
| Management And General | 713637 | ManagementAndGeneral |
| Fundraising | 38560 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2331253 | Total |
| Program Services | 1942892 | ProgramServices |
| Management And General | 238050 | ManagementAndGeneral |
| Fundraising | 150311 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 538902 | Total |
| Program Services | 521869 | ProgramServices |
| Management And General | 710 | ManagementAndGeneral |
| Fundraising | 16323 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1145834 | Total |
| Program Services | 1120208 | ProgramServices |
| Management And General | 9953 | ManagementAndGeneral |
| Fundraising | 15673 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1364937 | Total |
| Program Services | 1126055 | ProgramServices |
| Management And General | 128887 | ManagementAndGeneral |
| Fundraising | 109995 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74685 | Total |
| Program Services | 64652 | ProgramServices |
| Management And General | 7626 | ManagementAndGeneral |
| Fundraising | 2407 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 559497 | Total |
| Program Services | 559497 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2698061 | Total |
| Program Services | 2637625 | ProgramServices |
| Management And General | 23473 | ManagementAndGeneral |
| Fundraising | 36963 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 334506 | Total |
| Program Services | 99333 | ProgramServices |
| Management And General | 234952 | ManagementAndGeneral |
| Fundraising | 221 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| FOOD SERVICE | 2050763 | 2050763 | ||
| MISCELLANEOUS | 1219547 | 1150284 | 4163 | 65100 |
| OTHER INSTRUCTIONAL | 685948 | 635765 | 43860 | 6323 |
| MEMBERSHIP & DUES | 145596 | 76126 | 65120 | 4350 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52118658 | Total |
| Program Services | 47149303 | ProgramServices |
| Management And General | 3501744 | ManagementAndGeneral |
| Fundraising | 1467611 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9375 | BOY |
| EOY | 6548 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5626862 | BOY |
| EOY | 6281584 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 584988 | BOY |
| EOY | 525034 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 689518 | BOY |
| EOY | 1185795 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2321094 | BOY |
| EOY | 2141296 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 76214234 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 41484058 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34850288 | BOY |
| EOY | 34730176 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25813366 | BOY |
| EOY | 28800577 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2284130 | BOY |
| EOY | 3219392 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5396188 | BOY |
| EOY | 5671577 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77575809 | BOY |
| EOY | 82561979 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1721890 | BOY |
| EOY | 2453840 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1278997 | BOY |
| EOY | 1377013 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14997082 | BOY |
| EOY | 13544438 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3455333 | BOY |
| EOY | 3372260 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21453302 | BOY |
| EOY | 20747551 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17855067 | BOY |
| EOY | 19514070 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21622986 | BOY |
| EOY | 24900735 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16644454 | BOY |
| EOY | 17399623 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56122507 | BOY |
| EOY | 61814428 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77575809 | BOY |
| EOY | 82561979 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2153712 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3093324 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 444885 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 1 | MailingsMembers |
| Mailings Members | $48 | MailingsMembersAmount |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $1,708 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 1756 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | THE ORGANIZATION IS A MEMBER OF TWO ASSOCIATIONS. A PORTION OF THE DUES PAID IS ALLOCATED TO LOBBYING ACTIVITIES BY THE ASSOCIATIONS. COSTS WERE INCURRED IN CONNECTION WITH DRAFTING, MAILING AND/OR DISTRIBUTION OF CORRESPONDENCE TO BOARD MEMBERS AND LEGISLATORS. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31944786 | BeginningOfYearBalance |
| Contributions | 1020289 | Contributions |
| Investment Earnings Or Losses | 4725848 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 906525 | GrantsOrScholarships |
| Other Expenditures | 1409672 | OtherExpenditures |
| Administrative Expenses | 182156 | AdministrativeExpenses |
| End Of Year Balance | 35192570 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 33039607 | BeginningOfYearBalance |
| Contributions | 1327280 | Contributions |
| Investment Earnings Or Losses | -1207356 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 447638 | GrantsOrScholarships |
| Other Expenditures | 587920 | OtherExpenditures |
| Administrative Expenses | 179187 | AdministrativeExpenses |
| End Of Year Balance | 31944786 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28217353 | BeginningOfYearBalance |
| Contributions | 890561 | Contributions |
| Investment Earnings Or Losses | 5137090 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 444568 | GrantsOrScholarships |
| Other Expenditures | 593292 | OtherExpenditures |
| Administrative Expenses | 167537 | AdministrativeExpenses |
| End Of Year Balance | 33039607 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 25341943 | BeginningOfYearBalance |
| Contributions | 702616 | Contributions |
| Investment Earnings Or Losses | 3466289 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 438087 | GrantsOrScholarships |
| Other Expenditures | 698742 | OtherExpenditures |
| Administrative Expenses | 156666 | AdministrativeExpenses |
| End Of Year Balance | 28217353 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31809107 | BeginningOfYearBalance |
| Contributions | 1280267 | Contributions |
| Investment Earnings Or Losses | -6421871 | InvestmentEarningsOrLosses |
| Other Expenditures | 1311888 | OtherExpenditures |
| Administrative Expenses | 13672 | AdministrativeExpenses |
| End Of Year Balance | 25341943 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.11260 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.49440 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.39300 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1980752 | OtherCostOrOtherBasis |
| Book Value | 1980752 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 52228441 | OtherCostOrOtherBasis |
| Depreciation | 25731912 | Depreciation |
| Book Value | 26496529 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21571051 | OtherCostOrOtherBasis |
| Depreciation | 15752146 | Depreciation |
| Book Value | 5818905 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 433990 | OtherCostOrOtherBasis |
| Book Value | 433990 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 34730176 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CASH SURRENDER VALUE OF LIFE INSURANCE | 482896 |
| PERPETUAL TRUSTS HELD BY THIRD PARTIES | 3673416 |
| BOND ISSUANCE COSTS | 96642 |
| OTHER ASSETS | 1418623 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5671577 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES AND LIFE INCOME TRUSTS PAYABLE | $847,008 |
| REFUNDABLE FEDERAL STUDENT LOAN FUNDS | $1,755,797 |
| POSTRETIREMENT BENEFIT OBLIGATION | $507,899 |
| LINE OF CREDIT | $261,556 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3372260 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 43780220 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3093324 | NetUnrealizedGainsInvestments |
| Other Revenues | 447246 | OtherRevenues |
| Revenue Not Rptd F990 | 3540570 | RevenueNotRptdF990 |
| Revenue Subtotal | 40239650 | RevenueSubtotal |
| Other Revenues Not Included | 14032720 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14032720 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 54272370 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 38088299 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 215045 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 215045 | ExpensesNotRptdF990 |
| Expenses Subtotal | 37873254 | ExpensesSubtotal |
| Other Expenses Not Included | 14245404 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 14245404 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 52118658 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART III, LINE 1A: | THE COLLEGE HAS VARIOUS LITERARY, ARCHIVAL AND ARTISTIC COLLECTIONS, WHICH CONSIST OF EVANGELICAL MANUSCRIPTS, PRIVATE PAPERS, RARE BOOKS OF SEVERAL AUTHORS, AND WORKS OF ART. 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. | |
| PART III, LINE 4: | COLLECTIONS ARE USED FOR EDUCATIONAL PURPOSES WHICH MATCHES OUR EXEMPT PURPOSE. | |
| PART V, LINE 4: | THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR SUPPORT OF ITS MISSION. ITS ENDOWMENT INCLUDES BOARD-DESIGNATED AND DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE COLLEGE TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X, LINE 2: | THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. HOWEVER, TO THE EXTENT THAT SOME AUXILIARY REVENUES EXCEED EXPENSES, THEY ARE CONSIDERED UNRELATED BUSINESS INCOME AND SUBJECT TO TAXES. THE COLLEGE FOLLOWS THE CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. THE COLLEGE'S STATEMENTS OF FINANCIAL POSITION AT MAY 31, 2013 AND 2012 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE HAS NO UNRECOGNIZED TAX BENEFITS. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2010. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| ACTUARIAL ADJUSTMENT ON ANNUITIES 447,246. | PART XI, LINE 2D - OTHER ADJUSTMENTS: | |
| TUITION DISCOUNTS AND FUNDED SCHOLARSHIPS 14,047,355. COST OF GOODS SOLD -215,045. INVESTMENT MANAGEMENT FEES 200,410. | PART XI, LINE 4B - OTHER ADJUSTMENTS: | |
| COST OF GOODS SOLD 215,045. | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| TUITION DISCOUNTS AND FUNDED SCHOLARSHIPS 14,047,355. INVESTMENT MANAGEMENT FEES 198,049. | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 0 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | 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 |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | SEE SCHEDULE O |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES AN INSTITUTIONAL ASSISTANCE GRANT BASED ON THE NUMBER OF PENNSYLVANIA STATE GRANT RECIPIENTS FROM THE PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (10 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - | 1 | 2 | PROGRAM SERVICES | EDUCATION | 553506 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 216031 |
| MIDDLE EAST AND NORTH AFRICA - | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 5400 |
| EAST ASIA AND THE PACIFIC - | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 20169 |
| CENTRAL AMERICA AND THE CARIBBEAN - | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 12584 |
| SUB-SAHARAN AFRICA | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 8146 |
| SOUTH AMERICA - ARGENTINA, BOLIVIA, | 0 | 0 | GRANTS TO RECIPIENTS LOCATED IN REGION | SCHOLARSHIPS | 6000 |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | FOREIGN INVESTMENTS | 2759017 | |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | EDUCATION | 7900 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | CASH ACCOUNT | 14022 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 1 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 2 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 2 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 3580853 | SubtotalAmountSpent |
| Cont Amount Spent | 21922 | ContAmountSpent |
| Total Amount Spent | 3602775 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (6 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|---|---|
| SCHOLARSHIPS | EUROPE (INCLUDING ICELAND & GREENLAND) - | 37 | 216031 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| SCHOLARSHIPS | MIDDLE EAST AND NORTH AFRICA - | 1 | 5400 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| SCHOLARSHIPS | EAST ASIA AND THE PACIFIC - | 6 | 20169 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| SCHOLARSHIPS | CENTRAL AMERICA AND THE CARIBBEAN - | 1 | 12584 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| SCHOLARSHIPS | SUB-SAHARAN AFRICA | 2 | 8146 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| SCHOLARSHIPS | SOUTH AMERICA | 1 | 6000 | POSTING TO STUDENT'S ACCOUNT | N/A | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 1 | OwnForeignCorp |
| Passive Foreign Invest Co | 1 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 2: ON A SEMIMONTHLY BASIS THE ROME SITE DIRECTOR SUBMITS A BUSINESS ACTIVITY REPORT AND A COPY OF ALL RECEIPTS. THE BUSINESS ACTIVITY REPORT DETAILS THE AMOUNT, DESCRIPTION OF THE TRANSACTION AS WELL AS THE ACCOUNT THAT SHOULD BE CHARGED FOR THE TRANSACTION. THE SITE DIRECTOR ALSO SENDS A MONTHLY BANK STATEMENT SO THAT ALL BANKING TRANSACTIONS ARE PROPERLY CAPTURED ON GENEVA'S GENERAL LEDGER AND REVIEWED FOR APPROPRIATENESS. WITH RESPECT TO GENEVA STUDENTS STUDYING OUTSIDE THE U.S., THE REPORTABLE AID IS CREDITED TO STUDENT'S ACCOUNTS BY THE COLLEGE. STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENTS, FINANCIAL NEED AND OTHER SIMILAR STANDARDS. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARTS & LUNDY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 WALL STREET WEST | AddressLine1 |
| City | LYNDHURST | City |
| State | NJ | State |
| ZIP Code | 07071 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FEASIBILITY STUDY TO RAISE FUNDS/IDENTIFY PROSPECTIVE DONORS | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 48161 | AmountRetainedByContractor |
| Net To Organization | 0 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 48161 | TotalRetainedByContractors |
| Licensed States | AL | LicensedStates |
| Licensed States | AK | LicensedStates |
| Licensed States | AZ | LicensedStates |
| Licensed States | AR | LicensedStates |
| Licensed States | CA | LicensedStates |
| Licensed States | CO | LicensedStates |
| Licensed States | CT | LicensedStates |
| Licensed States | DE | LicensedStates |
| Licensed States | DC | LicensedStates |
| Licensed States | FL | LicensedStates |
| Licensed States | GA | LicensedStates |
| Licensed States | HI | LicensedStates |
| Licensed States | IL | LicensedStates |
| Licensed States | IN | LicensedStates |
| Licensed States | IA | LicensedStates |
| Licensed States | KS | LicensedStates |
| Licensed States | KY | LicensedStates |
| Licensed States | LA | LicensedStates |
| Licensed States | ME | LicensedStates |
| Licensed States | MD | LicensedStates |
| Licensed States | MA | LicensedStates |
| Licensed States | MI | LicensedStates |
| Licensed States | MN | LicensedStates |
| Licensed States | MS | LicensedStates |
| Licensed States | MO | LicensedStates |
| Licensed States | NV | LicensedStates |
| Licensed States | NH | LicensedStates |
| Licensed States | NJ | LicensedStates |
| Licensed States | NM | LicensedStates |
| Licensed States | NY | LicensedStates |
| Licensed States | NC | LicensedStates |
| Licensed States | ND | LicensedStates |
| Licensed States | OH | LicensedStates |
| Licensed States | OK | LicensedStates |
| Licensed States | OR | LicensedStates |
| Licensed States | PA | LicensedStates |
| Licensed States | RI | LicensedStates |
| Licensed States | SC | LicensedStates |
| Licensed States | TN | LicensedStates |
| Licensed States | TX | LicensedStates |
| Licensed States | UT | LicensedStates |
| Licensed States | VT | LicensedStates |
| Licensed States | VA | LicensedStates |
| Licensed States | WA | LicensedStates |
| Licensed States | WV | LicensedStates |
| Licensed States | WI | LicensedStates |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT SCHOLARSHIPS/FINANCIAL AID | TypeOfGrant |
| Number Of Recipients | 1489 | NumberOfRecipients |
| Amount Of Cash Grant | 13779025 | AmountOfCashGrant |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GENEVA COLLEGE AWARDS GRANTS BASED UPON THE FOLLOWING: STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENTS, FINANCIAL NEED AND OTHER SIMILAR STANDARDS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KENNETH A SMITH | ||||||||||||||
| PRESIDENT | 173655 | 0 | 0 | 0 | 1909 | 0 | 8860 | 0 | 26674 | 0 | 211098 | 0 | 0 | 0 |
| KENNETH P CARSON | ||||||||||||||
| PROVOST | 148488 | 0 | 0 | 0 | 240 | 0 | 7626 | 0 | 43788 | 0 | 200142 | 0 | 0 | 0 |
| LARRY K GRIFFITH | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | 149174 | 0 | 0 | 0 | 247 | 0 | 7644 | 0 | 16110 | 0 | 173175 | 0 | 0 | 0 |
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 | PENNSYLVANIA HIGHER EDUCATIONAL FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 232243852 | IssuerEIN |
| Date Issued | 2007-08-16 | DateIssued |
| Issue Price | 20052000 | IssuePrice |
| Description Of Purpose | EQUIPMENT & CAPITAL PROJECTS, REFUNDING | 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 |
| Total Proceeds | 20052000 | TotalProceeds |
| Refunding Escrow | 17897024 | RefundingEscrow |
| Issuance Costs From Proceeds | 154976 | IssuanceCostsFromProceeds |
| Capital Expenditures | 2000000 | CapitalExpenditures |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 1 | AdvanceRefunding |
| Final Allocation Made | 0 | 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 | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | 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 | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 0 | ProcToUndertkCorrectiveAction |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THERE ARE NO NONQUALIFIED BONDS. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENROLLED STUDENTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | CHILDREN OF 3 BOARD MEMBERS | RelationshipWithOrganization |
| Amount Of Grant | 47565 | AmountOfGrant |
| Type Of Assistance | CREDIT TO STUDENT'S ACCOUNT | TypeOfAssistance |
| Purpose Of Assistance | FINANCIAL AID | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JERRYN CARSON | |||
| FAMILY MEMBER OF KENNETH P. CARSON, PROVOST OF GENEVA COLLEGE. | 38688 | COMPENSATION | 0 |
| REBECCA J PHILLIPS | |||
| FAMILY MEMBER OF KENNETH P. CARSON, PROVOST OF GENEVA COLLEGE. | 41856 | COMPENSATION | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 49135 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (14 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PROGRAM SERVICE STATEMENT | FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: | EDUCATION - GENEVA COLLEGE IS AN ACADEMICALLY RIGOROUS, CHRIST-CENTERED COLLEGE OF ARTS, SCIENCES AND PROFESSIONAL STUDIES. THE COLLEGE ENROLLS STUDENTS FROM NINE NATIONS, 35 STATES AND OVER 60 DENOMINATIONS. THE COLLEGE IS A NONPROFIT INSTITUTION ESTABLISHED IN 1848, LOCATED IN BEAVER FALLS, PA AND GOVERNED BY THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA (RPCNA). A FOUNDING MEMBER OF THE COUNCIL FOR CHRISTIAN COLLEGES & UNIVERSITIES (CCCU), THE COLLEGE CHALLENGES STUDENTS TO SERVE GOD IN ALL AREAS OF SOCIETY: WORK, FAMILY AND THE CHURCH. THE FULL AND PART TIME STUDENT ENROLLMENT WAS: SUMMER 2012 FALL 2012 SPRING 2013 FULL TIME: 334 1,660 1,589 PART TIME: 319 183 203 TOTAL: 653 1,843 1,792 |
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE CONSISTS OF THE THREE OFFICERS OF THE BOARD OF TRUSTEES (CHAIR, VICE CHAIR AND SECRETARY) ALONG WITH ALL STANDING BOARD OF TRUSTEE COMMITTEE CHAIRS. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT AS NECESSARY ON BEHALF OF THE BOARD OF TRUSTEES WHEN IT IS NOT IN SESSION. UNLESS VETOED BY THE BOARD OF TRUSTEES AT ITS NEXT MEETING, ALL ACTIONS OF THE EXECUTIVE COMMITTEE ARE VALID AND BINDING ACTIONS OF THE BOARD OF TRUSTEES. ALL EXECUTIVE COMMITTEE MEMBERS ARE ALSO MEMBERS OF THE BOARD OF TRUSTEES. | |
| FORM 990, PART VI, SECTION A, LINE 2 | -FAMILY RELATIONSHIP: JOHN P. EDGAR ESQ. AND DR. WILLIAM J. EDGAR | |
| FORM 990, PART VI, SECTION A, LINE 4 | SIGNIFICANT CHANGES TO BYLAWS WERE AS FOLLOWS: THE BOARD OF TRUSTEES HAS FIDUCIARY RESPONSIBILITY FOR THE ACADEMIC PROGRAM OF THE COLLEGE, FOR ITS FINANCIAL WELL-BEING, AND FOR ITS FAITHFULNESS TO THE RELEVANT LAWS OF PA. THE BOARD OF TRUSTEES SHALL ESTABLISH RULES AND REGULATIONS CONCERNING ALL ELEMENTS GOVERNING THE FINANCIAL PLANS, AND WITH OPPORTUNITY FOR INPUT FROM THE FACULTY, THE ACADEMIC PROGRAM, OF THE COLLEGE. THE ENDOWMENT-INVESTMENT COMMITTEE HAS AUTHORITY TO INVEST AND RE-INVEST THE ENDOWMENT OR ANY OTHER NON-OPERATIONAL FUNDS OF THE CORPORATION AVAILABLE FOR INVESTMENT WHILE AT ALL TIMES BEING SUBJECT TO THE REGULATIONS OF THE BOARD ADOPTED PURSUANT TO ITS AUTHORITY. THIS COMMITTEE MAY DELEGATE DAY-TO-DAY MANAGEMENT OF INVESTMENTS TO ONE OR MORE PROFESSIONAL INVESTMENT MANAGERS. THE COLLEGE RESERVES THE RIGHT TO SELECT AND RETAIN PERSONNEL WHO ARE NOT MEMBERS OF PROTESTANT AND EVANGELICAL CONGREGATIONS, WHEN CIRCUMSTANCES WARRANT. THE PRESIDENT, WITH INPUT FROM THE FACULTY, APPOINTS ALL FACULTY MEMBERS. PREVIOUSLY, THE BY-LAWS STATED THAT THE PRESIDENT WILL APPOINT ALL FACULTY MEMBERS. THE PRESIDENT SHALL RECOMMEND TO THE BOARD OF TRUSTEES: THE BUYING, LEASING, MORTGAGING, OR SELLING OF REAL ESTATE; MAJOR DEVELOPMENT CAMPAIGNS. THE FACULTY SHALL MAKE RECOMMENDATIONS TO THE PRESIDENT OR THE PRESIDENT'S REPRESENTATIVES CONCERNING: CANDIDATES FOR EARNED DEGREES; FACULTY APPOINTMENTS; CANDIDATES FOR TENURE; CHANGES IN THE STRUCTURE OF ACADEMIC DEPARTMENTS OR DIVISIONS. PREVIOUSLY, THE BY-LAWS STATED PRESIDENT SHALL PRESENT THESE SAME PROPOSALS TO THE BOARD OF TRUSTEES. LANGUAGE WAS CHANGED FROM SUBJECTING EXECUTIVE COMMITTEE ACTION TO APPROVAL BY THE ENTIRE BOARD OF TRUSTEES AT ITS NEXT MEETING TO STATING THAT UNLESS VETOED BY THE BOARD OF TRUSTEES AT ITS NEXT MEETING, ALL ACTIONS OF THE EXECUTIVE COMMITTEE ARE VALID AND BINDING ACTIONS OF THE BOARD OF TRUSTEES. | |
| FORM 990, PART VI, SECTION A, LINE 6 | GENEVA COLLEGE IS GOVERNED BY THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA (RPCNA). THE RPCNA ELECTS A BOARD OF CORPORATORS, AND ONE OF THE ROLES OF THE BOARD OF CORPORATORS IS TO ELECT THE BOARD OF TRUSTEES AND GIVE FINAL APPROVAL FOR THE ELECTION OF THE PRESIDENT OF THE COLLEGE. SIX TRUSTEES SHALL SERVE AS BOTH CORPORATORS AND TRUSTEES CONCURRENTLY. AT LEAST 11 OF THE 21 MEMBERS OF THE BOARD OF TRUSTEES MUST COME FROM THE MEMBERSHIP OF THE RPCNA. | |
| FORM 990, PART VI, SECTION A, LINE 7A | GENEVA COLLEGE IS GOVERNED BY THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA (RPCNA). THE RPCNA ELECTS A BOARD OF CORPORATORS, AND ONE OF THE ROLES OF THE BOARD OF CORPORATORS IS TO ELECT THE BOARD OF TRUSTEES AND GIVE FINAL APPROVAL FOR THE ELECTION OF THE PRESIDENT OF GENEVA COLLEGE. SIX OF THE CORPORATORS ARE ALSO MEMBERS OF THE BOARD OF TRUSTEES OF GENEVA COLLEGE. | |
| FORM 990, PART VI, SECTION A, LINE 7B | GENEVA COLLEGE IS A CHRISTIAN INSTITUTION OF HIGHER EDUCATION OPERATED BY A BOARD OF TRUSTEES, BUT GOVERNED BY A BOARD OF CORPORATORS. THE BOARD OF CORPORATORS HAS THE POWER TO ORDAIN AND ESTABLISH BYLAWS FOR THE REGULATION AND GOVERNMENT OF THE BUSINESS AND AFFAIRS OF THIS CORPORATION; SUBORDINATED, HOWEVER, TO THE ARTICLES OF INCORPORATION, THE CONSTITUTION AND LAW OF THE COMMONWEALTH OF PENNSYLVANIA, THE CONSTITUTION AND LAWS OF THE UNITED STATES OF AMERICA AND THE CONSTITUTION AND LAWS OF THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA. THE ELECTION OF THE PRESIDENT SHALL REQUIRE THE VOTES OF A MAJORITY OF THE MEMBERS OF THE BOARD OF TRUSTEES AND SHALL BE SUBJECT TO THE APPROVAL OF A MAJORITY OF THE BOARD OF CORPORATORS. THE PRESIDENT SHALL SERVE AT THE PLEASURE OF THE BOARD OF TRUSTEES AND SHALL RECEIVE SUCH COMPENSATION AS THE BOARD OF TRUSTEES PRESCRIBES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE CONTROLLER, AND EXECUTIVE VICE PRESIDENT. THE FORM 990 IS ALSO REVIEWED, DISCUSSED AND APPROVED BY THE BUSINESS COMMITTEE OF THE BOARD OF TRUSTEES. THE FORM 990 WILL BE MADE AVAILABLE TO ALL OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE VIA THE WEB AND/OR A COPY WILL BE MAILED ELECTRONICALLY TO EACH MEMBER. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ADMINISTRATIVE ASSISTANT OF THE PRESIDENT COLLECTS AND REVIEWS ALL OF THE CONFLICT OF INTEREST STATEMENTS COMPLETED BY THE BOARD OF TRUSTEES AND MAINTAINS A CHECKLIST TO ENSURE THAT SHE RECEIVES ALL OF THEM. SHE THEN DOCUMENTS ANY DISCLOSURES MADE AND FORWARDS THIS DOCUMENT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. | |
| FORM 990, PART VI, SECTION B, LINE 15A | PRESIDENT/CEO - THE COMMITTEE ESTABLISHED A COMPENSATION TARGET OF THE 60TH PERCENTILE OF CCCU SCHOOLS FOR THE PRESIDENT AFTER REVIEWING DATA PROVIDED BY THE COLLEGE'S COMPENSATION CONSULTANT. THE PRESIDENT'S PERFORMANCE AND THE COLLEGE'S FINANCIAL POSITION WERE ALL FACTORED INTO THE COMMITTEE'S RECOMMENDATION TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. -TOP MGMT/OTHER OFFICERS/KEY EMPLOYEES - FOR THE EXECUTIVE VICE PRESIDENT AND THE PROVOST POSITIONS, THE DIRECTOR OF HUMAN RESOURCES PROVIDES COMPENSATION DATA TO THE PRESIDENT ON THE RELATIVE PLACE OF EACH POSITION WITHIN ITS PAY RANGE. PAY RANGES ARE ESTABLISHED BASED ON BENCHMARKS TO SURVEY DATA USING THE 60TH PERCENTILE OF CCCU SCHOOLS REPORTED IN THE SURVEY. THE DIRECTOR OF HUMAN RESOURCES PARTICIPATES IN AND HAS ACCESS TO A COMPENSATION SURVEY WITH OTHER CHRISTIAN COLLEGES THROUGH CUPA-HR'S DATA ON DEMAND FEATURE. THE BENCHMARK CHOSEN IS THE 60TH PERCENTILE OF CCCU SCHOOLS. THE PRESIDENT CONSIDERS THE PREVIOUS YEAR'S PERFORMANCE AND GOAL ATTAINMENT IN MAKING COMPENSATION ADJUSTMENTS (USING A SIMILAR RAISE MATRIX USED FOR OTHER STAFF EMPLOYEE WHICH ESTABLISHES A GENERAL RAISE RANGE PARAMETER BASED ON PERFORMANCE RATING AND PAY RANGE PENETRATION). HE ALSO CONSIDERS THE RESPONSIBILITIES AND PROJECTS ACCOMPLISHED AND NEW DUTIES ASSUMED IN THE PREVIOUS YEAR. THE PRESIDENT INFORMS THE DIRECTOR OF HUMAN RESOURCES OF THE APPROPRIATE CHANGES TO EXECUTIVE COMPENSATION. THE PRESIDENT MAY ALSO DIRECT THE DIRECTOR OF HUMAN RESOURCES TO PAY RELATIVELY SMALL PERFORMANCE BONUSES FROM TIME TO TIME. FOR POSITIONS SUCH AS DEANS AND ASSOCIATE VICE PRESIDENTS FOR THE FUNCTIONAL AREAS OF THE COLLEGE, THE PROCESS FOR ESTABLISHING PAY (AND PAY INCREASES) IS THE SAME AS ABOVE EXCEPT THAT THE DECISION MAKERS FOR THESE POSITIONS REST WITH THEIR RESPECTIVE SUPERVISOR, EITHER THE PROVOST OR THE EXECUTIVE VICE PRESIDENT. | |
| FORM 990, PART VI, SECTION C, LINE 19 | GENEVA COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY STATEMENT AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND THROUGH ITS OWN WEBSITE. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 9: | ACTUARIAL ADJUSTMENT ON ANNUITIES 447,246. INVESTMENT EXPENSES -2,361. |
| FORM 990, PART XI, QUESTION 2, OVERSIGHT OF FINANCIAL STATEMENT AUDIT: | THE COLLEGE'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | |
| SCHEDULE E, LINE 3: | GENEVA COLLEGE ADMITS STUDENTS OF ANY RACE, COLOR, SEX, DISABILITY AND NATIONAL OR ETHNIC ORIGIN TO ALL OF THE RIGHTS AND PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. GENEVA DOES NOT DISCRIMINATE AGAINST STUDENTS ON THE BASIS OF RACE, COLOR, SEX, DISABILITY OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC ACTIVITIES OR OTHER SCHOOL-ADMINISTERED PROGRAMS. GENEVA COLLEGE DRAWS A MAJORITY OF ITS STUDENTS FROM THE NORTHEAST AND MIDWEST PORTIONS OF THE UNITED STATES, AND PARTICULARLY SOUTHWEST PENNSYLVANIA. THE COLLEGE FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY IN ITS RECRUITING OF ITS STUDENTS. THE COLLEGE ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS. THE COLLEGE PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON ITS WEBSITE, WHICH IS THE MOST IMPORTANT VEHICLE FOR PROVIDING INFORMATION ABOUT THE INSTITUTION TO PROSPECTIVE STUDENTS AS WELL AS OTHER CONSTITUENTS SUCH AS CURRENT STUDENTS, FACULTY, STAFF, PARENTS, ALUMNI AND SUPPORTERS. IT ALSO INCLUDES ITS NONDISCRIMINATORY POLICY ON ALL APPLICATIONS FOR ENROLLMENT IN ALL OF ITS PROGRAMS TRADITIONAL UNDERGRADUATE, ADULT DEGREE AND GRADUATE PROGRAMS. IF PROSPECTIVE STUDENTS OR INTERESTED PARTIES ARE SEARCHING FOR INFORMATION ABOUT ENROLLMENT AT THE COLLEGE THROUGH THE WEBSITE, THROUGH ENROLLMENT STAFF OR THROUGH THE ELECTRONIC OR WRITTEN APPLICATION PROCESS, THEY WILL BE INFORMED OF THE RACIALLY NONDISCRIMINATORY POLICY OF GENEVA COLLEGE. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7418 PENN AVENUE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15208 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 250987250 | EIN |
| Primary Activities | A CHURCH SPREADING THE GOSPEL OF JESUS CHRIST & DISCIPLING BELIEVERS. | PrimaryActivities |
| Legal Domicile State | PA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 170(B)(1)(A)(I) | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DOLLENA K DRANE TRUST | ||||||||||||
| 3200 COLLEGE AVENUE | BEAVER FALLS | PA | 15010 | 256837004 | PHILANTHROPY | PA | N/A | T | 56516 | 1159485 | 1.00000 | 0 |
| CHARITABLE REMAINDER UNITRUST (5) | ||||||||||||
| PA | T | 0 | ||||||||||
| 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 | 1 | 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 | 1 | OtherTransferFromOtherOrg |