2014-02-13T16:26:48-06:00 2013-06-30 SWINDOLL JANZEN HAWK & LOYD LLC 123 S MAIN ST PO BOX 1337 MCPHERSON KS 674601337 990 2012-07-01 480543736 MCPHERSON COLLEGE MCPH 6202410731 1600 E EUCLID MCPHERSON KS 67460 MICHAEL P SCHNIEDER 6202410731 2014-02-11 true KYLE J HAWK CPA 6202411826 2014-02-10 2012 2015-11-30 17:44:51Z MICHAEL SCHNEIDER 1600 E EUCLID MCPHERSON KS 67460 29934438 false X WWW.MCPHERSON.EDU X 1887 KS TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 658 STUDENTS. 25 25 508 0 3595979 3345171 16059207 16563449 1099976 2143340 269659 1274460 21024821 23326420 6298186 6826976 0 7353176 8170259 24411 0 656606 7680593 8035929 21356366 23033164 -331545 293256 55469850 57681879 10928940 10451544 44540910 47230335 X TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 658 STUDENTS. false false 17752356 6826976 17837033 MCPHERSON COLLEGE IS A PRIVATE FOUR-YEAR INSTITUTION WHICH PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS FOR TWO DEGREES. THE COLLEGE PROVIDES APPROXIMATELY 620 STUDENTS WITH AN EDUCATIONAL OPPORTUNITY THAT EMPHASISES THE MISSION WHICH IS TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION, AND SERVICE. 17752356 true true false false false false false true false true true true false false true false true false true false false false false false false false false false true true true false false false false false false false false false false true false false false false true false false false true 121 0 true 508 true false false false false false true true false false false false true false X 25 25 false false false false false false false true true false false true true true true true true true true false WA X X RICK TUXHORN CPA VP FOR FINANCE 6202420468 1600 E EUCLID MCPHERSON KS 67460 DARYL K BEAM 1.00 X 0 0 0 AMY DIAZ BRUBAKER 1.00 X 0 0 0 STEPHEN BURKHOLDER 1.00 X 0 0 0 TOM CRIST 1.00 X 0 0 0 RICHARD D DOLL 1.00 X X 0 0 0 BRAD S ELLIOTT 1.00 X X 0 0 0 JESSICA BOOTHE EVERTON 1.00 X X 0 0 0 VINCETTE L GOERL 1.00 X 0 0 0 BILL GROVE 1.00 X 0 0 0 HARRIET HELMAN HILL 1.00 X 0 0 0 CRAIG E HOLMAN 1.00 X 0 0 0 KERRILEE E KOBBEMAN 1.00 X 0 0 0 CAROL W LELAND 1.00 X 0 0 0 DOUGLAS A LENGEL 1.00 X X 0 0 0 BALBIR MATHUR 1.00 X 0 0 0 KATHERINE J MELHORN 1.00 X 0 0 0 CAROLYN SCHROCK 1.00 X 0 0 0 LESLIE SHENEFELT 1.00 X 0 0 0 MYRON STINE 1.00 X 0 0 0 ROBERTA STRICKLER 1.00 X 0 0 0 CARINE E ULLOM 1.00 X 0 0 0 PAUL D ULLOM-MINNICH 1.00 X 0 0 0 PAULA J VINCENT 1.00 X 0 0 0 PATRICIA CARGILL 1.00 X 0 0 0 JONATHAN KLINGER 1.00 X 0 0 0 MICHAEL SCHNEIDER 40.00 X 180704 0 61757 KENT EATON 40.00 X 111950 0 11677 292654 73434 2 false true false 610060 2735111 657857 3345171 TUITION & FEES 611710 13100375 13100375 AUXILIARY ENTERPRISE 611710 3463074 3463074 16563449 572051 572051 7104142 1030412 6225098 338167 879044 692245 1571289 1571289 45629 44753 876 876 OTHER INCOME 611710 1273584 1273584 1273584 23326420 17837033 2144216 6826976 6826976 336085 114200 221885 6309811 4348027 1613007 348777 522700 333022 156709 32969 567743 353271 179578 34894 433920 283880 126464 23576 77989 77989 23692 23692 64035 64035 385525 385525 533633 407883 125750 210486 118612 80021 11853 603901 119639 427581 56681 395202 316162 55328 23712 817387 653910 116486 46991 503641 221324 227344 54973 102242 40554 60702 986 232707 232707 1238343 1114509 123834 294470 235576 43226 15668 AUXILIARY 1108697 1108697 GENERAL EDUCATION 584672 584672 CO CURRICULAR 485514 485514 ANNUITY PAYMENTS 221523 221523 152270 85928 60816 5526 23033164 17752356 4624202 656606 1046370 1257109 1804028 1761175 278599 207189 1880208 1775582 944669 960664 10375 40276237 20222908 20395589 20053329 22670421 25301861 6255088 6182937 184503 182033 55469850 57681879 1626273 641876 225236 202018 5010000 4640000 4067431 4967650 10928940 10451544 X 16940985 19407344 1906021 1563930 25693904 26259061 44540910 47230335 55469850 57681879 293256 2396169 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 31545016 312196 3690672 552075 1241857 33753953 31976427 498456 434656 545384 819139 31545016 26867043 1583233 5346189 545384 1274654 31976427 25566832 837758 2459262 555731 1441078 26867043 31290824 266319 -3150389 508425 2331497 25566832 0.22000 0.77000 0.01000 false false 3664275 3664275 29072645 15330712 13741933 7464626 4892196 2572430 74691 74691 20053329 1357004 F REAL ESTATE & FARM PROPERTY 4350905 C MISCELLANEOUS 475028 C 6182937 SPLIT-INTEREST AGREEMENTS 2591391 US GOVERNMENT LOANS FUNDS REFUNDABLE 1332168 NOTES PAYABLE 1000000 STUDENT DEPOSITS 44091 4967650 18333318 2396169 44753 2440922 15892396 385525 7048499 7434024 23326420 15643893 44753 44753 15599140 385525 7048499 7434024 23033164 TERMS FOR NOT REPORTING ASSETS PER SFAS 116 SCHEDULE D, PAGE 1, PART III, LINE 1A THE COLLEGE'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, SCIENTIFIC SPECIMENS, AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, SCIENTIFIC, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED PERIODICALLY. NO COLLECTION ITEMS WERE DEACESSIONED FOR THE YEARS ENDED JUNE 30, 2013 OR 2012. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 MCPHERSON COLLEGE'S ENDOWMENT FUND IS INTENDED TO PROVIDE AN INVESTED PRINCIPAL FROM WHICH EARNINGS CAN BE DRAWN TO ENSURE INCOME FOR SCHOLARSHIPS FOR STUDENTS AND OTHER BOARD-DESIGNATED SPENDING AS NEEDED TO ENHANCE THE EDUCATIONAL EXPERIENCE WE STRIVE TO PROVIDE. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 44,753 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AND GRANTS 6,826,976 CHANGE IN SPLIT-INTEREST 221,523 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 44,753 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AND GRANTS 6,826,976 CHANGE IN SPLIT-INTEREST 221,523 true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 OUR NONDISCRIMINATORY POLICY IS DISCLOSED ON OUR WEBSITE AND ON ALL APPLICATIONS FOR ADMISSION FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 SCHEDULE E LINE 6A EXPLANATION OF GOVERNMENT FINANCIAL AID MCPHERSON COLLEGE RECEIVES FEDERAL AID IN THE FORM OF PELL FSEOG FEDERAL WORK STUDY GRANTS TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION PERKINS LOANS AND DIRECT LOANS true STUDENT SCHOLARSHIPS 631 6826976 BOOK TUITION REDUCTI ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV ALL SCHOLARSHIPS & GRANTS ARE AWARDED TO STUDENTS ATTENDING MCPHERSON COLLEGE. THESE SCHOLARSHIPS & GRANTS ARE NON-CASH AWARDS, REQUIRING THE AWARDS TO BE USED AS A DIRECT REDUCTION IN TUITION COST. X true true X X X X false false false false false false false false false MICHAEL SCHNEIDER 180704 21756 40001 242461 17420 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A UNDER IRC SECT 119(A) THE VALUE OF LODGING PROVIDED IN KIND TO AN EMPLOYEE (THE PRESIDENT) FOR THE CONVENIENCE OF THE EMPLOYER IS EXCLUDABLE FROM GROSS INCOME IF THE EMPLOYEE IS REQUIRED TO ACCEPT SUCH LODGING ON THE BUSINESS PREMISES OF THE EMPLOYER AS A CONDITION OF EMPLOYMENT. THE COLLEGE REQUIRES AND FURNISHES A HOME FOR THE PRESIDENT USE AS A CONDITION OF HIS EMPLOYMENT. THE PRESIDENT IS TO USE THE HOME TO ENTERTAIN OR HOLD MEETINGS FOR BOARD MEMBERS, VARIOUS COLLEGE EMPLOYEES, POTENTIAL DONORS, AND STUDENTS. THIS IS A SCHOOL POLICY AND IS PART OF HIS EMPLOYMENT CONTRACT. THE PRESIDENT HAS USED THE RESIDENCE EXTENSIVELY FOR COLLEGE BUSINESS. HE HAS AN OFFICE IN THE HOUSE SOLEY DESIGNATED FOR COLLEGE WORK THAT HE USES EACH DAY AND WEEKENDS. THE PRESIDENT ENTERTAINS THE TRUSTEES WHICH DROP BY CONTINUOUSLY THROUGHOUT THE YEAR. THE PRESIDENT WILL HOLD CABINET MEETINGS AT THE HOUSE PERIODICALLY. MEETINGS WITH COMMUNITY OFFICIALS OCCUR FREQUENTLY AT THE HOUSE. THE PRESIDENT MEETS POTENTIAL AND LONG TIME DONORS AT HIS HOME SEVERAL TIMES A MONTH TO SECURE CONTRIBUTIONS FOR THE COLLEGE. HE HOLDS A FRESHMAN SEMINAR CLASS AT THE HOME AT SEVERAL TIMES A MONTH. THE PRESIDENT HAS ALSO ALLOWED STUDENTS TO STAY AT THE HOUSE FOR SHORT STAYS WHEN NEEDED. HIS HOME IS ALWAYS OPEN TO STUDENTS TO DROP BY AND VISIT. THE PRESIDENT PERFORMS A MEANINGFUL PORTION OF HIS DUTIES AT HIS HOME. A CITY OF MCPHERSON SERIES 2009 486019780 2009-08-03 6110000 REFINANCE OF EXISTING INDEBTEDNESS false false false A 1470000 4800000 6110000 4225122 68500 false true true false A false false false false false false false true A false false false false false false false false false A false X 7 624325 FAIR MARKET VALUE X PARTS & EQUIP 5 33532 FAIR MARKET VALUE false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B SCHEDULE M, LINE 32B: STOCK DONATIONS ARE RECEIVED AT PEOPLES BANK AND TRUST IN MCPHERSON, KANSAS. AFTER THE DONOR IS IDENTIFIED, THE BANK SELLS THE STOCK AND DEPOSITS THE PROCEEDS IN A SEPARATE ACCOUNT SET UP FOR THESE TRANSACTIONS LESS THEIR COMMISSION. ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 658 STUDENTS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY THE VP FOR FINANCE AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE BEING FILED. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES. IF A CONFLICT ARISES THE TRUSTEES ARE RECUSED FROM THE VOTE. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION DETERMINATION IS AIDED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION DETERMINATION IS AIDED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 COST OF GOODS SOLD 44,753 SCHOLARSHIPS AND GRANTS -6,826,976 CHANGE IN SPLIT-INTEREST -221,523 COST OF GOODS SOLD -44,753 SCHOLARSHIPS AND GRANTS 6,826,976 CHANGE IN SPLIT-INTEREST 221,523 ASSOCIATED COLLEGES OF CENTRAL KANS 210 S MAIN MCPHERSON KS 67460 486127349 ED SUPPORT KS 501C3 11A N/A false false false false false false false false false false false false false true false false false false false false ASSOCIATED COLLEGES OF CENTRAL KS L 309130 INVOICES