BRIAR CLIFF UNIVERSITY: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BRIAR CLIFF UNIVERSITY (EIN 42-0707124)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-01-14
IRS object ID: 201440149349301194
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

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

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule G
Schedule I
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-14T15:23:35-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	420707124	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	BRIA	NameControl
Phone	7122795504	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3303 Rebecca Street	AddressLine1
City	Sioux Ctiy	City
State	IA	State
ZIP Code	51104	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Beth Grigsby	Name
Title	Vice President for Finance	Title
Phone	7122795504	Phone
Date Signed	2014-01-14	DateSigned

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

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Beverly Wharton	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3303 Rebecca Street	AddressLine1
City	Sioux City	City
State	IA	State
ZIP Code	51104	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	34130201	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.briarcliff.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1930	YearFormation
State Legal Domicile	IA	StateLegalDomicile
Activity Or Mission Description	Post-Secondary Education	ActivityOrMissionDescription
Nbr Voting Members Governing Body	24	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	23	NbrIndependentVotingMembers
Total Nbr Employees	712	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3243343	ContributionsGrantsPriorYear
Contributions Grants Current Year	3400692	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	24666965	ProgramServiceRevenuePriorYear
Program Service Revenue CY	25342380	ProgramServiceRevenueCY
Investment Income Prior Year	361970	InvestmentIncomePriorYear
Investment Income Current Year	770795	InvestmentIncomeCurrentYear
Other Revenue Prior Year	157492	OtherRevenuePriorYear
Other Revenue Current Year	124749	OtherRevenueCurrentYear
Total Revenue Prior Year	28429770	TotalRevenuePriorYear
Total Revenue Current Year	29638616	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	9551769	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	9877445	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	10785887	SalariesEtcPriorYear
Salaries Etc Current Year	11018803	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	800717	TotalFundrsngExpCurrentYear
Other Expense Prior Year	8359786	OtherExpensePriorYear
Other Expenses Current Year	9002015	OtherExpensesCurrentYear
Total Expenses Prior Year	28697442	TotalExpensesPriorYear
Total Expenses Current Year	29898263	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-267672	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-259647	RevenuesLessExpensesCY
Total Assets BOY	33542497	TotalAssetsBOY
Total Assets EOY	38007190	TotalAssetsEOY
Total Liabilities BOY	7939142	TotalLiabilitiesBOY
Total Liabilities EOY	11672910	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	25603355	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26334280	NetAssetsOrFundBalancesEOY
Mission Description	Briar Cliff University is a community committed to higher education within a liberal arts and Catholic perspective. In the Franciscan tradition of service, caring and openness to all, Briar Cliff emphasizes quality education for its students, combining a broad intellectual background with career development. The University challenges its members to grow in self-awareness and in their relationships to others and to God.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	25259912	Expense
Grants	9877445	Grants
Revenue	21474591	Revenue
Description	Higher Education: Four year liberal arts university providing over 30,000 credit hours of pos-secondary education to 1,388 students. Masters and baccalaureate programs are offered in 38 fields of study.	Description
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	25259912	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	0	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	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	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	0	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	1722	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	712	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	1	NonDeductibleContributions
Non Deductible Disclosure	1	NonDeductibleDisclosure
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	24	NbrVotingGoverningBodyMembers
Number Independent Voting Members	23	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Beth Grigsby	NamePerson
Telephone Number	7122795504	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3303 Rebecca Street	AddressLine1
City	Sioux City	City
State	IA	State
ZIP Code	51104	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (29 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Institutional TrusteeInstitutionalTrustee	OfficerOfficer
Eric Bertness
Board Member	0.50	0	X	0	0	0
Sr Carol Besch
Board Member	0.50	0	X	0	0	0
Tim Brown
Board Member	0.50	0	X	0	0	0
Margaret Dolan
Board Member	0.50	0	X	0	0	0
Debi Durham
Board Member	0.50	0	X	0	0	0
Michael Ellwanger
Board Member	0.50	0	X	0	0	0
Fr Michael Erpelding
Board Member	0.50	0	X	0	0	0
Leonard Gill
Board Member	0.50	0	X	0	0	0
Sister Jeanette Homan
Board Member	0.50	0	X	0	0	0
James Jensen
Board Member	0.50	0	X	0	0	0
Sister Cathy Katoski
Board Member	0.50	0	X	0	0	0
Rosalynd Koob
Board Member	0.50	0	X	0	0	0
Jameley Levich
Board Member	0.50	0	X	0	0	0
Dr Joseph Liewer
Board Member	0.50	0	X	0	0	0
Bishop R Walker Nickless
Board Member	0.50	0	X	0	0	0
Beth Noel
Board Member	0.50	0	X	0	0	0
Ginny Peterson
Board Member	0.50	0	X	0	0	0
Jim Roth
Board Member	0.50	0	X	0	0	0
Sr Nancy Schreck
Chairman	1.00	0	X	0	0	0
David Simmons
Board Member	0.50	0	X	0	0	0
Robert Spears
Board Member	0.50	0	X	0	0	0
Chic Wolfe
Board Member	0.50	0	X	0	0	0
Charese Yanney
Board Member	0.50	0	X	0	0	0
Beverly Wharton
President	40.00	0		189522	0	0	X	X
Beth Grigsby
Vice President	40.00	0		103540	0	0		X
William Mangan
Vice President	40.00	0		103829	0	0		X
Sharisue Wilcoxon
Vice President	40.00	0		103357	0	0		X
Steven Janowiak
Vice President	40.00	0		81966	0	0		X
Craig McGarry
Vice President	40.00	0		0	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	582214	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	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	Business Name Line2NameOfContractor/NameBusiness/BusinessNameLine2
Aramark Services
3303 Rebecca Street	Sioux City	IA	51104	Food Service	1747870
Mercer HB Admin
PO Box 533206	Charlotte	NC	28290	Insurance	1111038	Iowa Fiduciary
National Management Resources
PO Box 1224	LaGrange	GA	30241	Facilities Management	825695
Electric Innovations
1400 Jackson St	Sioux City	IA	51105	IT/Network Consulting	303145
Arthur J Gallagher Risk Mgmt Svc
39746 Treasury Center	Chicago	IL	60694	Insurance	199150

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	49520	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	1181954	GovernmentGrants
All Other Contributions	2169218	AllOtherContributions
Noncash Contributions	115398	NoncashContributions
Total Contributions	3400692	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Student Tuition and Fees	Description
Business Code	611310	BusinessCode
Total Revenue Column	25342380	TotalRevenueColumn
Related Or Exempt Function Income	25342380	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

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

Field	Value	IRS element (for citing)
Total Program Service Revenue	25342380	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	273512	TotalRevenueColumn
Related Or Exempt Function Income	273512	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	13385	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	63010	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-49625	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-49625	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$49,625	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4161521	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	3664238	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	497283	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	497283	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$497,283	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	0	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	49520	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	0	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	0	GrossIncomeGaming
Gaming Direct Expenses	0	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	845800	GrossSalesOfInventory
Cost Of Goods Sold	764337	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	81463	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$81,463	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Other Income	Description
Business Code	611310	BusinessCode
Total Revenue Column	92911	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$92,911	ExclusionAmount

Miscellaneous Revenue MiscellaneousRevenue

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

Field	Value	IRS element (for citing)
Total Other Revenue	92911	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	29638616	TotalRevenueColumn
Related Or Exempt Function Income	25615892	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$622,032	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

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

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	9877445	Total
Program Services	9877445	ProgramServices

Foreign Grants ForeignGrants

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

Benefits To Members BenefitsToMembers

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

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	582214	Total
Program Services	289152	ProgramServices
Management And General	293062	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

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

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	7975728	Total
Program Services	7403841	ProgramServices
Management And General	340658	ManagementAndGeneral
Fundraising	231229	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	296477	Total
Program Services	275219	ProgramServices
Management And General	12663	ManagementAndGeneral
Fundraising	8595	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1583849	Total
Program Services	1470282	ProgramServices
Management And General	67649	ManagementAndGeneral
Fundraising	45918	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	580535	Total
Program Services	538909	ProgramServices
Management And General	24796	ManagementAndGeneral
Fundraising	16830	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	2837063	Total
Program Services	1702238	ProgramServices
Management And General	1134825	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	25436	Total
Program Services	0	ProgramServices
Management And General	25436	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	39951	Total
Program Services	0	ProgramServices
Management And General	39951	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

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

Fees For Services Prof Fundraising FeesForServicesProfFundraising

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

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	57832	Total
Program Services	0	ProgramServices
Management And General	57832	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

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

Advertising Advertising

Field	Value	IRS element (for citing)
Total	302875	Total
Program Services	272587	ProgramServices
Management And General	30288	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	571568	Total
Program Services	358784	ProgramServices
Management And General	189671	ManagementAndGeneral
Fundraising	23113	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	317029	Total
Program Services	285326	ProgramServices
Management And General	31703	ManagementAndGeneral
Fundraising	0	Fundraising

Royalties Royalties

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

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	789904	Total
Program Services	483903	ProgramServices
Management And General	306001	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	568775	Total
Program Services	483321	ProgramServices
Management And General	83016	ManagementAndGeneral
Fundraising	2438	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

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

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	189983	Total
Program Services	142552	ProgramServices
Management And General	47431	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	128604	Total
Program Services	77162	ProgramServices
Management And General	51442	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

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

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	910164	Total
Program Services	546098	ProgramServices
Management And General	364066	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	238175	Total
Program Services	142905	ProgramServices
Management And General	95270	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Membership and Dues	104312	33442	68775	2095
Equipment Rental and Maint.	164848	134270	21169	9409
Bad Debt Expense	357809	0	357809	0
Other Purchased Services	1122992	742476	194121	186395

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	274695	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	274695	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	29898263	Total
Program Services	25259912	ProgramServices
Management And General	3837634	ManagementAndGeneral
Fundraising	800717	Fundraising

Field	Value	IRS element (for citing)
Joint Costs	X	JointCosts

Total Joint Costs TotalJointCosts

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

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	11700	BOY
EOY	11700	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2341645	BOY
EOY	1743537	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1475155	BOY
EOY	998843	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1126028	BOY
EOY	1091755	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

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

Receivables From Disqual Persons ReceivablesFromDisqualPersons

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

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	2404639	BOY
EOY	2372776	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	187714	BOY
EOY	199588	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	117624	BOY
EOY	126994	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	42238010	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	21026776	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	17026835	BOY
EOY	21211234	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8374237	BOY
EOY	9856952	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	308332	BOY
EOY	274744	EOY

Investments Program Related InvestmentsProgramRelated

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

Intangible Assets IntangibleAssets

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

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	168588	BOY
EOY	119067	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	33542497	BOY
EOY	38007190	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2366648	BOY
EOY	1886833	EOY

Grants Payable GrantsPayable

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

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	49979	BOY
EOY	40741	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

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

Escrow Account Liability EscrowAccountLiability

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

Loans From Officers Directors LoansFromOfficersDirectors

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

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3022231	BOY
EOY	7246754	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

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

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2500284	BOY
EOY	2498582	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7939142	BOY
EOY	11672910	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	17111735	BOY
EOY	17910808	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1508389	BOY
EOY	1273122	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6983231	BOY
EOY	7150350	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25603355	BOY
EOY	26334280	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	33542497	BOY
EOY	38007190	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-259647	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	990572	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

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

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

Schedule A IRS990ScheduleA

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

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

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

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

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	$0	MailingsMembersAmount
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	1	GrantsOtherOrganizations
Grants Other Organizations	$3,201	GrantsOtherOrganizationsAmount
Direct Contact Legislators	1	DirectContactLegislators
Direct Contact Legislators	$0	DirectContactLegislatorsAmount
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	0	OtherActivities
Total Lobbying Expenditures IIB	3201	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	SchC_P2B_S00_L01	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	On a limited number of occasions, the president of the university may call legislators or their staff to discuss matters of interest to the university, or may visit them for a brief meeting as an incidental part of a business trip. Students are encouraged to write letters to legislators with concerns regarding financial aid and higher education.	Explanation

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8902569	BeginningOfYearBalance
Contributions	221358	Contributions
Investment Earnings Or Losses	1685293	InvestmentEarningsOrLosses
Grants Or Scholarships	399692	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	57832	AdministrativeExpenses
End Of Year Balance	10351696	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9790978	BeginningOfYearBalance
Contributions	224163	Contributions
Investment Earnings Or Losses	-657753	InvestmentEarningsOrLosses
Grants Or Scholarships	397781	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	57038	AdministrativeExpenses
End Of Year Balance	8902569	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8236710	BeginningOfYearBalance
Contributions	244622	Contributions
Investment Earnings Or Losses	1747248	InvestmentEarningsOrLosses
Grants Or Scholarships	382034	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	55568	AdministrativeExpenses
End Of Year Balance	9790978	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7465033	BeginningOfYearBalance
Contributions	110600	Contributions
Investment Earnings Or Losses	1118136	InvestmentEarningsOrLosses
Grants Or Scholarships	371258	GrantsOrScholarships
Other Expenditures	39997	OtherExpenditures
Administrative Expenses	45804	AdministrativeExpenses
End Of Year Balance	8236710	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9464741	BeginningOfYearBalance
Contributions	343686	Contributions
Investment Earnings Or Losses	-1930916	InvestmentEarningsOrLosses
Grants Or Scholarships	371026	GrantsOrScholarships
Other Expenditures	0	OtherExpenditures
Administrative Expenses	41452	AdministrativeExpenses
End Of Year Balance	7465033	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.33	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.67	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	220000	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	119675	OtherCostOrOtherBasis
Book Value	339675	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	32796449	OtherCostOrOtherBasis
Depreciation	13306550	Depreciation
Book Value	19489899	BookValue

Leasehold Improvements LeaseholdImprovements

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

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	7463007	OtherCostOrOtherBasis
Depreciation	6565338	Depreciation
Book Value	897669	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	1638879	OtherCostOrOtherBasis
Depreciation	1154888	Depreciation
Book Value	483991	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	21211234	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Annuities Payable	$32,140
Government Loans Refundable	$2,466,442

Field	Value	IRS element (for citing)
Total Of Amounts	2498582	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	21444790	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	990572	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	750879	OtherRevenues
Revenue Not Rptd F990	1741451	RevenueNotRptdF990
Revenue Subtotal	19703339	RevenueSubtotal
Investment Expenses Not Included	57832	InvestmentExpensesNotIncluded
Other Revenues Not Included	9877445	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	9935277	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	29638616	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	20713865	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	750879	OtherExpensesIncluded
Expenses Not Rptd F990	750879	ExpensesNotRptdF990
Expenses Subtotal	19962986	ExpensesSubtotal
Investment Expenses Not Included2	57832	InvestmentExpensesNotIncluded2
Other Expenses Not Included	9877445	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	9935277	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	29898263	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P05_S00_L04	Schedule D, Part V, Line 4	Briar Cliff University uses its endowment funds to provide grants and scholarships, as well as funds for program related activities.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The University files a Form 990 (Return of Organizations Exempt from Income Tax) annually. When these returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the tax position taken or the amount of the position that would ultimately be sustained. Examples of tax positions common to universities include such matters as the tax-exempt status of each entity and various positions relative to potential sources of unrelated taxable income (UBIT). UBIT is reported on Form 990-T, as appropriate. The benefit of tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes that is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. There were no uncertain tax benefits identified and recorded as a liability at May 31, 2013 or 2012. Forms 990 and 990-T filed by the University are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by the University for fiscal years ended May 31, 2008 and prior are no longer subject to examination. The University has not to date been required to file Form 990-T.
SchD_P11_S00_L02d	Schedule D, Part XI, Line 2d	Loan cancellations and administration (-76,468). Rental Expenses, netted against revenue on Form 990 not netted on financial statements (63,010). Cost of goods sold, netted against revenue on Form 990 not netted on financial statements (764,337).
SchD_P11_S00_L04b	Schedule D, Part XI, Line 4b	Financial aid to students, netted against revenue on financial statements not netted on Form 990.
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	Loan cancellations and administration (-76,468). Rental expense, netted against revenue of Form 990 not netted on financial statements (63,010). Cost of goods sold, netted against revenue on Form 990 not netted on financial statements (764,337).
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Financial aid to students, netted against revenue on financial statements not netted on Form 990.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	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
SchE_P01_S00_L03	Schedule E, Part I, Line 3	Printed in all student handbooks, university catalogs, and on the university web site. Available to all university community members and prospective students.
SchE_P01_S00_L06	Schedule E, Part I, Line 6	Briar Cliff University received student financial aid from both federal and state governmental agencies. Briar Cliff University also received TRIO grant money from the federal government.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Lunch with the Chargers	NameOfEvent1
Gross Receipts Event1	15980	GrossReceiptsEvent1
Charitable Contributions Event1	10832	CharitableContributionsEvent1
Gross Revenue Event1	5148	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	0	NonCashPrizesEvent1
Rent Facility Costs Event1	0	RentFacilityCostsEvent1
Food And Beverage Event1	1758	FoodAndBeverageEvent1
Entertainment Event1	0	EntertainmentEvent1
Other Direct Expenses Event1	210	OtherDirectExpensesEvent1
Name Of Event2	Lila Frommelt Golf Classic	NameOfEvent2
Gross Receipts Event2	32890	GrossReceiptsEvent2
Charitable Contributions Event2	20240	CharitableContributionsEvent2
Gross Revenue Event2	12650	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	2562	NonCashPrizesEvent2
Rent Facility Costs Event2	3504	RentFacilityCostsEvent2
Food And Beverage Event2	1700	FoodAndBeverageEvent2
Entertainment Event2	0	EntertainmentEvent2
Other Direct Expenses Event2	0	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	48870	GrossReceiptsTotal
Charitable Contributions Total	31072	CharitableContributionsTotal
Gross Revenue Total Events	17798	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	2562	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	3504	RentFacilityCostsTotalEvents
Food And Beverage Total Events	3458	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	210	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	9734	DirectExpenseSummaryEvents
Net Income Summary	8064	NetIncomeSummary

Schedule I IRS990ScheduleI

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

Form990 Schedule I Part III Form990ScheduleIPartIII (11 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
Briar Cliff Scholarships	129	200485
Academic Excellence Scholarships	684	3978946
Continuing Education Scholarships	174	701020
Briar Cliff Departmental Scholarships	73	236200
Briar Cliff Grants	488	1394166
Leadership Awards	133	132000
Alumni Grants	41	39333
Athletic Scholarships	493	2964864
SEOG Awards	120	178755
Off Campus Employment	23	17176
Student Support Services Scholarships	13	35000

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	The Vice President for Finance collects grant award letters and instructions from the granting agencies or the BCU grant managers. The Vice President for Finance keeps a fiscal file for each grant, including the award letters, instructions, annual accounting records, and financial reports submitted to the grantors. Either the Vice President for Finance or the grant manager submits reports to agencies, depending on the grant. The Vice President for Finance creates a budget for each grant in the grants fund, based on award letters and input from the BCU grant managers. If the grant allows, grant managers may request budget transfers within their grant, which the Vice President for Finance or the Assistant Vice President for Finance enter in Datatel. The grant manager signs off on expenditures for the grant. The Vice President for Finance reviews all grant expenditures monthly, with more in-depth review as needed for reporting to grantors. The Vice President for Finance reconciles grant expenditures annually, for both the BCU fiscal year and the grant fiscal year if different. Financial aid grants are approved and reported by the Financial Aid department. Checks for grant revenues are received in the Business Office; some agencies mail them to the grant managers, who then turn them into the Business Office for deposit. Some agencies pay BCU through direct deposit into BCU checking accounts. The Vice President for Finance draws down federal grant funds electronically through the online G5 system; drawdowns are usually done monthly.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
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

Field	Value	IRS element (for citing)
Name Person	Beverly Wharton	NamePerson
Title	President	Title
Base Compensation Filing Org	175004	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	7539	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	0	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	6979	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	189522	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SchJ_P01_S00_L01a	Identifier
Return Reference	Schedule J, Part I, Line 1a	ReturnReference
Explanation	Country Club dues. These are included on the President's W-2 as taxable income.	Explanation

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	3533	NoncashContribsRptdF990
Method Of Determining Revenues	Thrift shop value	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	5	NumberOfContributions
Noncash Contribs Rptd F990	15211	NoncashContribsRptdF990
Method Of Determining Revenues	Trade value	MethodOfDeterminingRevenues

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	410	NoncashContribsRptdF990
Method Of Determining Revenues	Donor cost	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Building materials	2	89844	Fair Market Value
X	Athletic Equipment	1	6400	Fair Market Value

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

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	SchM_P01_S00_L32b	Identifier
Return Reference	Schedule M, Part I, Line 32b	ReturnReference
Explanation	The University uses a third party to process and sell any securities received as contributions.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	The Assistant Vice President for Finance prepares the Form 990. The Vice President for Finance and the President then review the 990. After the Vice President for Finance and President's review, the Form 990 is distributed to the Board of Trustees for their review, questions and comments. At the end of this process, the Form 990 is electronically submitted to the IRS.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	Briar Cliff University has each member of the Board of Trustees complete and sign a conflict of interest statement on an annual basis. Additionally, Briar Cliff University personnel who contact vendors are made aware of board relationships and proceed accordingly.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	Briar Cliff University has a compensation committee that reviews and discusses the salaries for the President and Vice Presidents. Comparisons are made to other Iowa Association of Independent Colleges and Universities institutions to see if BCU officers are compensated appropriately. Salary recommendations are also made based on these comparisons. The compensation committee met in 2012 to review and discuss the salaries for the President and Vice Presidents.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Briar Cliff University makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Briar Cliff's 990 is also on the Guidestar web site.