STERLING COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- STERLING COLLEGE (EIN 48-0543728)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-14
- IRS object ID
- 201440459349301404
- 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 B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-14T09:57:48-06:00 | 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 | SWINDOLL JANZEN HAWK & LOYD LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 S MAIN ST PO BOX 1337 | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 674601337 | 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 | 480543728 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STERLING COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STER | NameControl |
| Phone | 6202784294 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 W COOPER ST | AddressLine1 |
| City | STERLING | City |
| State | KS | State |
| ZIP Code | 67579 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SCOTT RICH | Name |
| Title | PRESIDENT | Title |
| Phone | 6202784294 | Phone |
| Date Signed | 2014-02-12 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KYLE J HAWK CPA | Name |
| Phone | 6202411826 | Phone |
| Date Prepared | 2014-02-13 | 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 | SCOTT RICH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 W COOPER | AddressLine1 |
| City | STERLING | City |
| State | KS | State |
| ZIP Code | 67579 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20535912 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.STERLING.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1887 | YearFormation |
| State Legal Domicile | KS | StateLegalDomicile |
| Activity Or Mission Description | BACCALAUREATE DEGREE GRANTING INSTITUTION OF HIGHER EDUCATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 22 | NbrIndependentVotingMembers |
| Total Nbr Employees | 511 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1952536 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2970290 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15382071 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15456512 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 219544 | InvestmentIncomePriorYear |
| Investment Income Current Year | 350180 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 46910 | OtherRevenuePriorYear |
| Other Revenue Current Year | 32264 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17601061 | TotalRevenuePriorYear |
| Total Revenue Current Year | 18809246 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5895072 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6152307 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6541598 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5933044 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 378859 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6426521 | OtherExpensePriorYear |
| Other Expenses Current Year | 6518516 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 18863191 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18603867 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1262130 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 205379 | RevenuesLessExpensesCY |
| Total Assets BOY | 22114009 | TotalAssetsBOY |
| Total Assets EOY | 26440465 | TotalAssetsEOY |
| Total Liabilities BOY | 9045095 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9900431 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13068914 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 16540034 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | BACCALAUREATE DEGREE GRANTING INSTITUTION OF HIGHER EDUCATION. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 3901461 | Expense |
| Revenue | 11562162 | Revenue |
| Description | INSTRUCTION - INSTRUCTIONAL PROGRAMS, SERVICING APPROXIMATELY 615 STUDENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2401350 | Expense |
| Revenue | 3536613 | Revenue |
| Description | STUDENT SERVICES - INCLUDES FINANCIAL AID ADVISING, ADMISSIONS, ATHLETICS AND ALL OTHER MISCELLANEOUS STUDENT SERVICES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6152307 | Expense |
| Grants | 6152307 | Grants |
| Description | SCHOLARSHIPS AWARDED - INCLUDES THE COST OF ALL INSTITUTIONALLY CONTROLLED GRANTS TO STUDENTS. SCHOLARSHIPS AWARDED BASED ON FINANCIAL NEED, ACADEMICS AND ACTIVITIES. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1950223 | Expense |
| Revenue | 390001 | Revenue |
| Description | INSTITUTIONAL SUPPORT - INCLUDES EXPENSES FOR PRESIDENT, ACADEMIC ADMINISTRATION, TELEPHONE, SUPPLIES, POSTAGE, TRAVEL, INTEREST, PROFESSIONAL MEMBERSHIPS, ETC. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1950223 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 390001 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 14405341 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | true | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | 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 | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | 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 | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | 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 | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 45 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 511 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| 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 |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 22 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | true | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | 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 | MICHELLE HALL | NamePerson |
| Telephone Number | 6202784294 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 W COOPER ROAD | AddressLine1 |
| City | STERLING | City |
| State | KS | State |
| ZIP Code | 67579 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | FormerFormer |
|---|---|---|---|---|---|---|---|
| JIM TURNER | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| PAM HEAD | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| BRUCE BRYANT | |||||||
| BOARD MEMBER | X | 0 | 0 | 0 | |||
| MATT JAEGER | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MARY KNECHT | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| RANDALL HENRY | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | X | |
| CAROL SIBLEY | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DR THOMAS SIMPSON | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| ANTHONY THOMPSON | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| REV CHARLES AYERS | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| HEATHER MCCREERY | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | X | |
| JASON WEST | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| JOE LANG | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DARYL NUSS | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| JOHN WILKEY | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| K TIMOTHY O'BRIEN | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | X | |
| CHARLES S SALE II | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| GLENNYS DOANE | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DR RAY FARAG | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| TALLE VOORHIES | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DR H DANIEL FAHRENHOLTZ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT RICH | |||||||
| PRESIDENT | 40.00 | 91000 | 0 | 12420 | X | ||
| DR PAUL J MAURER | |||||||
| 200000 | 0 | 69091 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 291000 | TotalReportableCompFromOrg |
| Total Other Compensation | 81511 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| COMPASS GROUP | |||||
| PO BOX 91337 | CHICAGO | IL | 60693 | FOOD SERVICE | 1225998 |
| ASSOCIATED COLLEGES OF CENTRAL KS | |||||
| 210 S MAIN ST | MCPHERSON | KS | 67460 | MGMT & ACCT SVC | 288191 |
| STERLING RHODES LLC | |||||
| 12320 SAINT ANDREWS DR | OKLAHOMA CITY | OK | 73120 | DORM RENTAL | 160879 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Government Grants | 481386 | GovernmentGrants |
| All Other Contributions | 2488904 | AllOtherContributions |
| Noncash Contributions | 45153 | NoncashContributions |
| Total Contributions | 2970290 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| TUITION AND FEES | 11562162 | 11562162 |
| ROOM AND BOARD | 3536613 | 3536613 |
| MISC. EDUCATION INCOME | 357737 | 357737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15456512 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 203809 | TotalRevenueColumn |
| Related Or Exempt Function Income | 203809 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1669727 | Securities |
| Other | 5000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1518639 | Securities |
| Other | 9717 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 151088 | Securities |
| Other | -4717 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 146371 | TotalRevenueColumn |
| Related Or Exempt Function Income | 146371 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 230574 | GrossSalesOfInventory |
| Cost Of Goods Sold | 198310 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 32264 | TotalRevenueColumn |
| Related Or Exempt Function Income | 32264 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18809246 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15838956 | RelatedOrExemptFunctionIncome |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6152307 | Total |
| Program Services | 6152307 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91000 | Total |
| Management And General | 91000 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4911513 | Total |
| Program Services | 3279927 | ProgramServices |
| Management And General | 1428804 | ManagementAndGeneral |
| Fundraising | 202782 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125294 | Total |
| Program Services | 5417 | ProgramServices |
| Management And General | 114767 | ManagementAndGeneral |
| Fundraising | 5110 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 459610 | Total |
| Program Services | 395637 | ProgramServices |
| Management And General | 47346 | ManagementAndGeneral |
| Fundraising | 16627 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345627 | Total |
| Program Services | 220480 | ProgramServices |
| Management And General | 105406 | ManagementAndGeneral |
| Fundraising | 19741 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60860 | Total |
| Management And General | 60860 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80165 | Total |
| Program Services | 5887 | ProgramServices |
| Management And General | 71952 | ManagementAndGeneral |
| Fundraising | 2326 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 557737 | Total |
| Program Services | 180493 | ProgramServices |
| Management And General | 341005 | ManagementAndGeneral |
| Fundraising | 36239 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79864 | Total |
| Program Services | 1426 | ProgramServices |
| Management And General | 77788 | ManagementAndGeneral |
| Fundraising | 650 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 996244 | Total |
| Program Services | 283088 | ProgramServices |
| Management And General | 713148 | ManagementAndGeneral |
| Fundraising | 8 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 517711 | Total |
| Program Services | 210845 | ProgramServices |
| Management And General | 265935 | ManagementAndGeneral |
| Fundraising | 40931 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 422235 | Total |
| Program Services | 421619 | ProgramServices |
| Management And General | 616 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288191 | Total |
| Program Services | 288191 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 648438 | Total |
| Program Services | 648438 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220383 | Total |
| Program Services | 112243 | ProgramServices |
| Management And General | 108140 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OTHER FEES FOR SERVICES | 1856172 | 1709828 | 106051 | 40293 |
| ACADEMIC SUPPORT & AUXILI | 781678 | 480677 | 286849 | 14152 |
| MISC EXPENSES | 8838 | 8838 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18603867 | Total |
| Program Services | 14405341 | ProgramServices |
| Management And General | 3819667 | ManagementAndGeneral |
| Fundraising | 378859 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 266460 | BOY |
| EOY | 284928 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 200551 | BOY |
| EOY | 93768 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 665427 | BOY |
| EOY | 686743 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37750 | BOY |
| EOY | 25410 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112585 | BOY |
| EOY | 125985 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21239 | BOY |
| EOY | 13632 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23679867 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 13237501 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10170238 | BOY |
| EOY | 10442366 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4606550 | BOY |
| EOY | 3508847 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3475277 | BOY |
| EOY | 8414057 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2557932 | BOY |
| EOY | 2844729 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22114009 | BOY |
| EOY | 26440465 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1799392 | BOY |
| EOY | 1483172 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 200037 | BOY |
| EOY | 136206 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4950000 | BOY |
| EOY | 4810000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2095666 | BOY |
| EOY | 3471053 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9045095 | BOY |
| EOY | 9900431 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1144580 | BOY |
| EOY | -1018520 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 715911 | BOY |
| EOY | 5208284 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13497583 | BOY |
| EOY | 12350270 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13068914 | BOY |
| EOY | 16540034 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22114009 | BOY |
| EOY | 26440465 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 205379 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 240268 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | 555317 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 2470156 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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 Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | X | HistoricStructure |
| Total Number Of Easements | 1 | TotalNumberOfEasements |
| Total Acreage | 3 | TotalAcreage |
| Nmbr Hist Struct Easements | 1 | NmbrHistStructEasements |
| Nmbr States In Which Easements Held | 1 | NmbrStatesInWhichEasementsHeld |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14073982 | BeginningOfYearBalance |
| Contributions | 947632 | Contributions |
| Investment Earnings Or Losses | 875287 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 192314 | GrantsOrScholarships |
| End Of Year Balance | 15704587 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13769096 | BeginningOfYearBalance |
| Contributions | 198802 | Contributions |
| Investment Earnings Or Losses | 301374 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 195290 | GrantsOrScholarships |
| End Of Year Balance | 14073982 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11618314 | BeginningOfYearBalance |
| Contributions | 1312700 | Contributions |
| Investment Earnings Or Losses | 1059032 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 220950 | GrantsOrScholarships |
| End Of Year Balance | 13769096 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10633380 | BeginningOfYearBalance |
| Contributions | 555408 | Contributions |
| Investment Earnings Or Losses | 710172 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 280646 | GrantsOrScholarships |
| End Of Year Balance | 11618314 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.12000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.77000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.11000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 515074 | OtherCostOrOtherBasis |
| Book Value | 515074 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15016416 | OtherCostOrOtherBasis |
| Depreciation | 7276186 | Depreciation |
| Book Value | 7740230 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8148377 | OtherCostOrOtherBasis |
| Depreciation | 5961315 | Depreciation |
| Book Value | 2187062 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10442366 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 1541443 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
Other Securities OtherSecurities (6 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| HELD IN TRUST BY OTHERS | 4912915 | F |
| BENEFICIAL INTEREST IN PERPETUAL TRU | 742249 | F |
| LT CERTIFICATES OF DEPOSIT | 482593 | F |
| CASH VALUE OF LIFE INSURANCE | 413841 | F |
| CHARITABLE REMAINDER TRUSTS | 243216 | F |
| REAL ESTATE | 77800 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 8414057 | TotalOfBookValueSecurities |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| BEQUESTS RECEIVABLE | 1401889 |
| LOANS RECEIVABLE FROM STUDENTS | 841030 |
| RESTRICTED CASH FOR BOND RESERVE | 541298 |
| BOND ISSUANCE COSTS | 60512 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2844729 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OPERATING LOC | $1,290,000 |
| OTHER LONG TERM PAYABLES | $1,000,082 |
| US GOVT LOAN FUNDS REFUNDABLE | $841,367 |
| SPLIT-INTEREST AGREEMENTS | $249,687 |
| STUDENT DEPOSITS | $89,917 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3471053 | TotalOfAmounts |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | THE COLLEGE'S ENDOWMENT CONSISTS OF MANY DONOR RESTRICTED AND BOARD DESIGNATED FUNDS FOR SCHOLARSHIP AND OPERATING PURPOSES. |
| SUPPLEMENTAL FINANCIAL INFORMATION | SCHEDULE D, PAGE 4, PART XIII | PART III, LINE 4 - COLLECTIONS AND RELATION TO EXEMPT PURPOSE 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. ACTIVITIES VERIFYING THEIR EXISTANCE AND ASSESSING THEIR CONDITION ARE PERFORMED PERIODICALLY. NO COLLECTION ITEMS WERE DEACCESSIONED FOR THE YEARS ENDED JUNE 30, 2013 OR 2012. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | OUR NONDISCRIMINATION POLICY IS DISCLOSED ON OUR WEBSITE AND ON ALL APPLICATIONS FOR ADMISSION |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | STERLING COLLEGE RECEIVES TITLE IV FUNDS FROM THE DEPARTMENT OF EDUCATION ONLY FOR STUDENT ASSISTANCE |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 598 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 6152307 | AmountOfNonCashAssistance |
| Method Of Valuation | BOOK | MethodOfValuation |
| Description Of Non Cash Assistance | TUITION REDUCT | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE I, PAGE 4, PART IV | ReturnReference |
| Explanation | ALL SCHOLARSHIPS & GRANTS ARE AWARDED TO STUDENTS ATTENDING STERLING COLLEGE. THESE SCHOLARSHIPS & GRANTS ARE NON-CASH AWARDS, REQUIRING THE AWARDS TO BE USED AS A DIRECT REDUCTION IN TUITION COST. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR PAUL J MAURER | NamePerson |
| Base Compensation Filing Org | 200000 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 24026 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 45065 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 269091 | TotalCompensationFilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FRINGE OR EXPENSE EXPLANATION | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | ReturnReference |
| Explanation | THE PRESIDENT OF THE COLLEGE RECEIVED A TAXABLE HOUSING ALLOWANCE IN ACCORDANCE WITH THE TERMS OF HIS CONTRACT. THE FULL AMOUNT WAS INCLUDED AS TAXABLE INCOME ON HIS W-2. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF STERLING KS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 486016934 | IssuerEIN |
| CUSIP Number | 859368AM4 | CUSIPNumber |
| Date Issued | 2007-04-25 | DateIssued |
| Issue Price | 5510000 | IssuePrice |
| Description Of Purpose | REFUNDING AND FINANCING CAMPUS IMPROVEMENTS | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 700000 | AmountRetired |
| Total Proceeds | 5510000 | TotalProceeds |
| Amount In Reserve Fund | 402291 | AmountInReserveFund |
| Refunding Escrow | 3400000 | RefundingEscrow |
| Capital Expenditures | 1492864 | CapitalExpenditures |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | false | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedProp |
| Remedial Action Taken | false | RemedialActionTaken |
| Non Qualified Bond Remed Procdrs | true | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiled |
| Rebate Not Due Yet | false | RebateNotDueYet |
| Exception To Rebate | false | ExceptionToRebate |
| No Rebate Due | false | NoRebateDue |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | false | ProcToUndertkCorrectiveAction |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 7 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 45153 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MARKET VALUE AT DONATION | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ALL OTHER ACCOMPLISHMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | INSTITUTIONAL SUPPORT - INCLUDES EXPENSES FOR PRESIDENT, ACADEMIC ADMINISTRATION, TELEPHONE, SUPPLIES, POSTAGE, TRAVEL, INTEREST, PROFESSIONAL MEMBERSHIPS, ETC. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | BOARD OF TRUSTEES VOTE IN NEW TRUSTEES TO REPLACE EXITING ONES. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | BOARD COMMITTEE DECISIONS ARE VOTED ON BY ENTIRE BOARD FOR APPROVAL. |
| OFFICERS WHO CANNOT BE REACHED | FORM 990, PAGE 6, PART VI, LINE 9 | DR PAUL J MAURER |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 WAS REVIEWED BY THE CONTROLLER AND/OR THE DIRECTOR OF FINANCIAL AND ADMINISTRATIVE SERVICES, AS WELL AS THE PRESIDENT AND THE FINANCE COMMITTEE 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | TOP MANAGEMENT COMPENSATION DETERMINATION IS AIDED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATE OBTAINED BY THE BOARD AND MANAGEMENT. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINATION IS AIDED THROUGH 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 CONFLIT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | BOOK TO TAX DIFFERENCE -30,387 CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 2,500,543 |
| ADDITIONAL INFORMATION | FORM 990, PART XII | PRIOR PERIOD ADJUSTMENT TO RECORD IRREVOCABLE ESTATE RECEIVABLE. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|
| STERLING FOUNDATION INC | ||||||||
| 125 W COOPER | STERLING | KS | 67579 | 731635947 | SUPPORT ST | KS | STERLING C | false |
| ASSOCIATED COLLEGES OF CENTRAL KANS | ||||||||
| 210 S MAIN | MCPHERSON | KS | 67460 | 486127349 | EDUCATIONA | KS | NA | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED COLLEGES OF CENTRAL KANS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionType |
| Amount Involved | 288191 | AmountInvolved |
| Method Of Amt Determination | COST | MethodOfAmtDetermination |