MANSFIELD AUXILIARY CORPORATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MANSFIELD AUXILIARY CORPORATION (EIN 26-4741176)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-13
IRS object ID: 201440139349302339
Schema version: 2012v2.3
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 D
Schedule I
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-13T10:14:55-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LARSON KELLETT & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 CHOATE CIRCLE	AddressLine1
City	MONTOURSVILLE	City
State	PA	State
ZIP Code	17754	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	264741176	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MANSFIELD AUXILIARY CORPORATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MANS	NameControl
Phone	5706623824	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	119 PINECREST MANOR	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID CUMMINGS	Name
Title	PRESIDENT	Title
Phone	5706623824	Phone
Date Signed	2014-01-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THOMAS P MCMAHON CPA	Name
Phone	5703682941	Phone
Date Prepared	2014-01-07	DatePrepared

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	DAVID CUMMINGS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	119 PINECREST MANOR	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5259343	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2009	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	ENGAGE IN THE OPERATION, MANAGEMENT, MAINTENANCE & CONSTRUCTION OF STUDENT HOUSING FACILITIES FOR BENEFIT OF MANSFIELD UNIVERSITY OF PENNSYLVANIA STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	8	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3324404	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5015059	ProgramServiceRevenueCY
Investment Income Prior Year	77	InvestmentIncomePriorYear
Investment Income Current Year	244284	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	3324481	TotalRevenuePriorYear
Total Revenue Current Year	5259343	TotalRevenueCurrentYear
Grants And Similar Amnts CY	101365	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4280071	OtherExpensePriorYear
Other Expenses Current Year	4897578	OtherExpensesCurrentYear
Total Expenses Prior Year	4280071	TotalExpensesPriorYear
Total Expenses Current Year	4998943	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-955590	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	260400	RevenuesLessExpensesCY
Total Assets BOY	38369987	TotalAssetsBOY
Total Assets EOY	99240849	TotalAssetsEOY
Total Liabilities BOY	39325577	TotalLiabilitiesBOY
Total Liabilities EOY	99607230	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-955590	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-366381	NetAssetsOrFundBalancesEOY
Mission Description	ENGAGE IN THE OPERATION, MANAGEMENT, MAINTENANCE & CONSTRUCTION OF STUDENT HOUSING FACILITIES FOR BENEFIT OF MANSFIELD UNIVERSITY OF PENNSYLVANIA STUDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4998943	Expense
Grants	101365	Grants
Revenue	5259343	Revenue
Description	CONSTRUCTION AND OPERATION OF STUDENT HOUSING FACILITY FOR UNIVERSITY STUDENTS.	Description
Total Program Service Expense	4998943	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LISA GUTHRIE	NamePerson
Telephone Number	5706623824	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1550 S MAIN ST SUITE 4	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ALAN QUIMBY
VICE PRESIDE	1.00	X	X	0	0	0
DAVE CUMMINGS
PRESIDENT	2.00	X	X	0	0	0
TOM D'ANGELO
TREASURER	1.00	X	X	0	0	0
FRED LAVANCHER
DIRECTOR	1.00	X		0	0	0
DEBORAH BASTIAN
SECRETARY	1.00	X	X	0	0	0
BRUCE DART
DIRECTOR	1.00	X		0	0	0
CHUCK COLBY
DIRECTOR	1.00	X		0	0	0
FRANCIS HENDRICKS
DIRECTOR	1.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
WOHLSEN CONSTRUCTION
548 STEEL WAY	LANCASTER	PA	17601	CONSTRUCTION	29205148
EDR OP DEVELOPMENT LLC
999 SOUTH SHADY GROVE RD SUITE 600	MEMPHIS	TN	38120	DEVELOPMT SVCS	1723947
WTW ARCHITECTS
TIMBER CT 127 ANDERSON ST	PITTSBURGH	PA	15212	CONSTRUCTION	1668359
MANSFIELD UNIVERSITY
ACADEMY STREET	MANSFIELD	PA	16933	MGMNT/SUPPORT	1256602
MASSARO CORPORATION
120 DELTA DRIVE	PITTSBURGH	PA	15238	CONSTRUCTION	509912

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RENTAL INCOME	4719790	4719790
CONTRACT SERVICES	295269	295269

Field	Value	IRS element (for citing)
Total Program Service Revenue	5015059	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	244284	TotalRevenueColumn
Related Or Exempt Function Income	244284	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5259343	TotalRevenueColumn
Related Or Exempt Function Income	5259343	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	101365	Total
Program Services	101365	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	2013881	Total
Program Services	2013881	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1299216	Total
Program Services	1299216	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1128437	Total
Program Services	1128437	ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
CONTRACT SERVICES	295269	295269
REALIZED LOSS ON INVEST	160775	160775

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4998943	Total
Program Services	4998943	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	15491	BOY
EOY	50262	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1957410	BOY
EOY	17741689	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	339227	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	35981962	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1587885	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	35068698	BOY
EOY	34394077	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	6894429	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	975968	BOY
EOY	3023870	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	13193	BOY
EOY	37136522	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	38369987	BOY
EOY	99240849	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	339227	BOY
EOY	131156	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	36593670	BOY
EOY	76489686	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	300000	BOY
EOY	15133600	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2092680	BOY
EOY	7852788	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	39325577	BOY
EOY	99607230	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-955590	BOY
EOY	-366381	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-955590	BOY
EOY	-366381	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	38369987	BOY
EOY	99240849	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	260400	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	328809	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

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

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	3324404	CurrentTaxYearMinus1Year
Current Tax Year	5015059	CurrentTaxYear
Total	8339463	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	3324404	CurrentTaxYearMinus1Year
Current Tax Year	5015059	CurrentTaxYear
Total	8339463	Total

Field	Value	IRS element (for citing)
Public Support Total509	8339463	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	77	CurrentTaxYearMinus1Year
Current Tax Year	244284	CurrentTaxYear
Total	244361	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	77	CurrentTaxYearMinus1Year
Current Tax Year	244284	CurrentTaxYear
Total	244361	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	3324481	CurrentTaxYearMinus1Year
Current Tax Year	5259343	CurrentTaxYear
Total	8583824	Total

Field	Value	IRS element (for citing)
First5 Years509	X	First5Years509

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	31190248	OtherCostOrOtherBasis
Depreciation	1128604	Depreciation
Book Value	30061644	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4791714	OtherCostOrOtherBasis
Depreciation	459281	Depreciation
Book Value	4332433	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	34394077	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
CONSTRUCTION IN PROCESS	37091579
INTEREST RECEIVABLE	33880
DUE FROM UNIVERSITY	11063

Field	Value	IRS element (for citing)
Total Book Value Other Assets	37136522	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
CONTRACT COSTS PAYABLE	$3,628,071
RETAINAGE PAYABLE	$1,544,534
DUE TO UNIVERSITY	$1,215,971
INTEREST RATE SWAP PAYABLE	$811,173
ACCRUED INTEREST	$653,039

Field	Value	IRS element (for citing)
Total Of Amounts	7852788	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	5588152	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	328809	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	328809	RevenueNotRptdF990
Revenue Subtotal	5259343	RevenueSubtotal
Total Revenue Per Form990	5259343	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4998943	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	4998943	ExpensesSubtotal
Total Expenses Per Form990	4998943	TotalExpensesPerForm990

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

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

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	119 PINECREST MANOR	AddressLine1
City	MANSFIELD	City
State	PA	State
ZIP Code	16933	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	251538424	EINOfRecipient
IRC Section	501C3	IRCSection
Amount Of Cash Grant	101365	AmountOfCashGrant
Purpose Of Grant	CONTRIBUTION	PurposeOfGrant

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (3 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
TIOGA COUNTY INDUSTRIAL DEVELOPMENT
A	240795488	2010-10-21	37485000	CONSTRUCTION OF STUDENT HOUSING FACILITIES AT MANSFIELD UNIVERSITY OF	false	false	false
TIOGA COUNTY INDUSTRIAL DEVELOPMENT
B	240795488	2012-08-16	20455000	CONSTRUCTION OF STUDENT HOUSING FACILITIES AT MANSFIELD UNIVERSITY OF	false	false	false
TIOGA COUNTY INDUSTRIAL DEVELOPMENT
C	240795488	2012-08-16	18223000	CONSTRUCTION OF STUDENT HOUSING FACILITIES AT MANSFIELD UNIVERSITY OF	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (3 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capitalized InterestCapitalizedInterest	Capital ExpendituresCapitalExpenditures
A	37424677	729418	1013315	2012	false	false	true	true
B	20842009		399085	2013	false	false	false	true	536944	13752580
C	18223000	410800	360982	2013	false	false	false	true	476352	12024430

Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	false	false	false	false	false	false	true
B	false	false	false	false	false	false	false	true
C	false	false	false	false	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
REGIONS BANK
A	false	false	false	false	true	true	6.0	false	false	false	false	true
(no name)
B	false	false	false	false	false	false				false	false	true
(no name)
C	false	false	false	false	true	false				false	false	true

Form990 Schedule K Part V Form990ScheduleKPartV

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

Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DIFFERENCES IN ISSUE PRICE EXPLANATION	SCHEDULE K	TIOGA COUNTY INDUSTRIAL DEVELOPMENT ITEM B ADDITIONAL PROCEEDS FOR INCREASE DUE TO EARNINGS ON INVESTMENT FROM ORIGINAL ISSUE DATE
PURPOSE OF ISSUE DESCRIPTION	SCHEDULE K	TIOGA COUNTY INDUSTRIAL DEVELOPMENT PENNSYLVANIA TIOGA COUNTY INDUSTRIAL DEVELOPMENT PENNSYLVANIA TIOGA COUNTY INDUSTRIAL DEVELOPMENT PENNSYLVANIA

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
MANAGEMENT DELEGATED	FORM 990, PAGE 6, PART VI, LINE 3	MANAGEMENT DUTIES ARE DELEGATED TO MANSFIELD UNIVERSITY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY ACCOUNTING AND DISTRIBUTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.