2014-02-20T08:38:06-06:00 2013-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-07-01 410693968 CROWN COLLEGE CROW 9524464100 8700 COLLEGE VIEW DRIVE ST BONIFACIUS MN 553759001 SUSAN R WILSON 9524464100 2014-02-14 1 LARRY ADAMS P01314654 6123764500 2012 2015-11-30 17:44:51Z DR JOEL WIGGINS 8700 COLLEGE VIEW DRIVE ST BONIFACIUS MN 553759001 24512630 0 X WWW.CROWN.EDU X 1916 MN TO PROVIDE A CHRISTIAN-BASED EDUCATION WITHOUT REGARD TO RACE, GENDER, AGE, HANDICAP OR ETHNICITY. 18 17 603 18 66127 -3910 1505940 1504298 21411974 22506517 255229 189639 -14118 -6431 23159025 24194023 5147505 5689061 0 0 10037064 9922816 0 0 383855 7479409 8189555 22663978 23801432 495047 392591 29349899 31202337 13381032 14431180 15968867 16771157 X THE MISSION OF CROWN COLLEGE IS TO PROVIDE A BIBLICALLY BASED EDUCATION FOR CHRISTIAN LEADERSHIP IN THE CHRISTIAN AND MISSIONARY ALLIANCE, THE CHURCH-AT-LARGE, AND THE WORLD. 0 0 13185912 5540963 13739416 UNDERGRADUATE STUDIESOUR CLASSES WILL EQUIP YOU WITH PROFESSIONAL SKILLS WHILE INTEGRATING THOSE TOOLS WITH YOUR LIFE'S PURPOSE. AS YOU LEARN WHAT ROLES YOU HAVE BEEN CREATED FOR, WE'LL HELP YOU SEE HOW THAT FITS INTO A CAREER. TO PREPARE YOU ACADEMICALLY FOR LIFE'S CALLING, CROWN COLLEGE OFFERS OVER 35 UNDERGRADUATE DEGREE PROGRAMS AS WELL AS OPPORTUNITIES TO STUDY ABROAD AND TO BE PART OF A GREAT HONORS PROGRAM. CROWN HAD OVER 625 STUDENTS ENROLLED IN THE UNDERGRADUATE STUDIES PROGRAM AND GRADUATED OVER 100 STUDENTS. 2141232 148098 4259530 SCHOOL OF ONLINE STUDIES & GRADUATE SCHOOLCROWN COLLEGE'S SCHOOL OF ONLINE STUDIES & GRADUATE SCHOOL OFFERS YOU THE OPPORTUNITY TO LEARN IN THE CONVENIENCE OF YOUR OWN HOME! OUR CHRISTIAN BACHELOR AND GRADUATE DEGREE PROGRAMS IN MINNESOTA CAN BE COMPLETED ONLINE, PROVIDING THE CONVENIENCE OF EARNING A QUALITY EDUCATION WHEREVER YOU LIVE AND SERVE, WITH THE SUPPORT OF OUTSTANDING PROFESSORS AND ONLINE CLASSMATES. THE UNIQUELY DESIGNED COHORT MODELS IN OUR CHRISTIAN ONLINE DEGREE PROGRAMS PROVIDE A SUPPORTIVE ENVIRONMENT FOR LEARNING AND THE OPPORTUNITY TO FORM LASTING RELATIONSHIPS WITH OTHER STUDENTS. IF YOU ARE LOOKING FOR CHRISTIAN COLLEGES IN MINNESOTA OR WANT TO EARN AN ONLINE DEGREE IN BUSINESS, LEADERSHIP, PSYCHOLOGY OR CHRISTIAN STUDIES, IT'S TIME TO CONSIDER CROWN COLLEGE. 1262691 0 4018576 AUXILIARY ENTERPRISESAUXILIARY EXPENDITURES (FOOD SERVICE, RESIDENCE, COLLEGE STORE) IN SUPPORT OF STUDENT EDUCATION. 16589835 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 603 1 1 1 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN CO X X SUSAN R WILSON VICE PRESIDENT - FINANCE 9524464100 8700 COLLEGE VIEW DRIVE ST BONIFACIUS MN 553759001 RICHARD P MANN 40.00 X X 176758 0 20760 DON BERGLUND 1.00 X X 0 0 0 DON WIGGINS 1.00 X X 0 0 0 ROGER ATWOOD 1.00 X 0 0 0 WILLIAM BLOEBAUM 1.00 X 0 0 0 ANGEL GARCIA 1.00 X 0 0 0 STEVEN HER 1.00 X 0 0 0 BILL HOGAN 1.00 X 0 0 0 KEH-SHEW LU 1.00 X 0 0 0 BRUCE KONOLD 1.00 X 0 0 0 RICK MELSON 1.00 X 0 0 0 JASON OSTRANDER 1.00 X 0 0 0 WENDELL NELSON 1.00 X 0 0 0 JON RICH 1.00 X 0 0 0 BOB SOLFELT 1.00 X 0 0 0 DALE TEAL 1.00 X 0 0 0 JEFF VALENTINE 1.00 X 0 0 0 PANG FOUA YANG 1.00 X 0 0 0 MICHAEL A SOHM-VICE PRESIDENT 40.00 X 93607 0 16841 MIKE PRICE-VICE PRESIDENT 40.00 X 88940 0 15209 SCOTT H MOATS-VICE PRESIDENT 40.00 X 121520 0 19522 480825 0 72332 2 0 1 0 A'VIANDS LLC 1751 W COUNTY ROAD B SUITE 300 ROSEVILLE MN 55113 FOOD SERVICE 1082891 ARAMARK FACILITIES SERVICES 22506 NETWORK PLACE CHICAGO IL 60673 FACILITIES SERVICES 401266 PLATTFORM ADVERTISING 3111 PAYSPHERE CIRCLE CHICAGO IL 60674 SEARCH MANAGEMENT 185376 3 12265 271575 1220458 16012 1504298 TUITION FEES 611600 17998946 17998946 AUXILIARY ENTERPRISES 611710 4018576 4018576 OTHER STUDENT FEES 532000 488995 66127 422868 22506517 166815 166815 335000 312176 22824 22824 22824 0 12265 6431 -6431 -6431 24194023 17998946 66127 4624652 5689061 5689061 664098 176714 487384 7120214 5686638 1220747 212829 249885 203356 38847 7682 1300647 1055950 204856 39841 587972 448633 122940 16399 386448 386448 33182 33182 131452 7500 123952 483896 361249 73793 48854 554983 300249 244821 9913 448907 254106 170439 24362 254847 58753 196094 695203 695203 563352 500222 53083 10047 51875 30622 20023 1230 1593870 1593870 248203 42511 205692 FOOD SERVICE 1092464 1092464 EQUIP RENTAL & MAINT 447425 11626 435799 BAD DEBT 217454 217454 HUMAN RESOURCES 174602 24073 146737 3792 811392 646108 156378 8906 23801432 16589835 6827742 383855 130167 2282191 2431130 556256 638882 93049 19115 233535 143368 34513538 13573808 19507167 20939730 3259056 3525245 2161110 2473170 1127368 1031697 29349899 31202337 1668738 1129626 233826 137306 5412398 4908193 1674 4000 3958985 6129410 23753 35167 2081658 2087478 13381032 14431180 X 9168130 9518435 213671 433825 6587066 6818897 15968867 16771157 29349899 31202337 392591 409699 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6573159 93849 612463 280424 6999047 6792512 114407 -130188 203572 6573159 6203043 113694 688315 212540 6792512 5718411 68436 587779 171583 6203043 6656848 115058 -857791 195704 5718411 0.08520 0.89240 0.02230 1 0 310747 310747 25761824 9799644 15962180 6901656 3687542 3214114 1539311 86622 1452689 20939730 BENEFICIAL INTEREST IN PERPETUAL TRUST 601771 F OTHER INVESTMENTS 100233 F REITS 548400 F FIXED/VARIABLE ANNUITIES 1222766 F 2473170 STUDENT AID - GOVERNMENT PORTION 962514 ASSET RETIREMENT OBLIGATION 1116964 DEPOSIT AGREEMENTS 8000 2087478 X 18611426 409699 6431 416130 18195296 5998727 5998727 24194023 18118802 6431 6431 18112371 5689061 5689061 23801432 PART IV, LINE 2B: THE COLLEGE HOLDS BENEVOLENCE FUNDS FOR THE BENEFIT OF STUDENTS. IT ALSO HOLDS EXCESS FUNDS ASSOCIATED WITH HOSTING A CONFERENCE THAT ROTATES AMONG PARTICIPATING COLLEGES. THE EXCESS FUNDS ARE PASSED ALONG TO BE USED BY THE NEXT COLLEGE TO HOST THE CONFERENCE. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE COLLEGE'S ENDOWMENTS CONSIST OF APPROXIMATELY 130 INDIVIDUAL FUNDS ESTABLISHED FOR THREE PRIMARY PURPOSES: SCHOLARSHIP FUNDS, LOANS TO STUDENTS, AND FUNDING ACADEMIC SUPPORT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE HAS ADOPTED THE ACCOUNTING STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE COLLEGE'S FINANCIAL STATEMENTS. THE COLLEGE'S TAX RETURNS ARE OPEN TO EXAMINATIONS FOR THE YEARS 2010 THROUGH 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS EXPENSES 6,431. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND GRANT EXPENSES 5,689,061. INVESTMENT INCOME GREATER THAN SPENDING RATE 309,666. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS EXPENSES 6,431. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AND GRANT EXPENSES 5,689,061. THE COLLEGE HAS CERTAIN BUILDINGS THAT CONTAIN ASBESTOS AND WILL REQUIRE REMEDIATION IN THE FUTURE. THE LIABILITY HAS BEEN PROPERLY RECOGNIZED, THE COLLEGE HAS NOT SET A DATE TO REMEDIATE THE ASBESTOS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE COLLEGE'S NON-DISCRIMINATORY POLICY IS LISTED ON ITS WEBSITE, IN THE COLLEGE CATALOG, AND ON ITS APPLICATIONS (ADMISSIONS AND EMPLOYMENT). EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FEDERAL AND STATE WORK-STUDY FUNDS. STUDENTS ARE ELIGIBLE FOR FEDERAL AND STATE GRANTS. 1 CROWN COLLEGE SCHOLARSHIPS & GRANTS 791 5501347 N/A N/A FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS 122 187714 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: IN ORDER TO BE AWARDED INSTITUTIONAL FUNDS, STUDENTS MUST BE ENROLLED FULL-TIME AND MAKING SATISFACTORY PROGRESS. UNDERGRADUATE ON-CAMPUS STUDENTS COMPLETE A CROWN FINANCIAL AID APPLICATION TO HELP DETERMINE ELIGIBILITY FOR SCHOLARSHIPS, GRANTS AND DISCOUNTS. SCHOLARSHIPS, GRANTS AND DISCOUNTS ARE AWARDED BASED ON MERIT AND SPECIFIC CRITERIA. THE CROWN GRANT IS NEED-BASED USING PERCENTAGES AND MINIMUM AWARD ADAPTED FROM NOEL-LEVITZ. X 0 1 X X X X 0 0 0 0 0 0 0 0 0 RICHARD P MANN 166318 0 0 0 10440 0 13920 0 6840 0 197518 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE - DR. RICHARD MANN - $33,756 - INCLUDED IN TAXABLE INCOME PART I, LINE 1B THE PRESIDENT'S HOUSING ALLOWANCE IS DETERMINED ANNUALLY BY THE BOARD OF TRUSTEES AND THE PRESIDENT AS PART OF THE PROCESS OF DETERMINING HIS SALARY. THE BOARD AND PRESIDENT SEEK AN AMOUNT THAT IS REASONABLE IN THE CURRENT MARKET AND IS COMPARABLE TO THOSE RECEIVED BY PRESIDENTS OF SIMILAR COLLEGES IN SIMILAR MARKETS. A CITY OF ST BONIFACIUS MINNESOTA 411253357 2006-12-27 7465200 RENOVATIONS & REFUNDING 0 0 0 A 2052802 7465200 149302 1000000 6315898 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 1 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD SHALL CONSIST OF THE PRESIDENT OF THE COLLEGE (NON-VOTING MEMBER), THE THREE (3) OFFICERS OF THE BOARD AND THE CHAIRS OF THE STANDING COMMITTEES WHO SHALL BE ELECTED BY THE PROCEDURE IN ARTICLE V, SECTION 1, D.2.C. THE EXECUTIVE COMMITTEE SHALL FUNCTION WITHIN THE FRAMEWORK OF POLICIES ESTABLISHED BY THE BOARD AND REPORT TO IT ALL ACTION TAKEN. FORM 990, PART VI, SECTION A, LINE 7A THE NORTHCENTRAL, MIDWEST, ROCKY MOUNTAIN, SOUTHWESTERN, MID-AMERICA, WESTERN GREAT LAKES, AND THE HMONG AND SPANISH CENTRAL INTERCULTURAL DISTRICTS OF THE CHRISTIAN AND MISSIONARY ALLIANCE WILL ELECT ONE TRUSTEE EACH. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS MUST BE APPROVED BY THE BOARD OF MANAGERS OF THE CHRISTIAN AND MISSIONARY ALLIANCE: 1. APPOINTMENT OF THE PRESIDENT OF THE COLLEGE. 2. ADDITION, AMENDMENT OR REPEAL OF THE ARTICLES OF INCORPORATION OR BYLAWS OF THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A TAX RETURN DRAFT WAS PROVIDED TO THE ORGANIZATION'S MANAGEMENT TEAM FOR A DETAIL REVIEW. AFTER ALL CHANGES WERE MADE AND QUESTIONS ANSWERED, A FINAL COPY OF THE FORM 990 WAS THEN PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, OFFICERS AND MANAGEMENT EMPLOYEES COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. IF A POTENTIAL CONFLICT ARISES: 1. THE PROPOSED TRANSACTION IS REPORTED TO THE CHAIR OF THE BOARD OR PRESIDENT AND APPROVED IN ADVANCE BY THE BOARD. 2. THE BOARD RECORD MUST DEMONSTRATE THAT THE TRANSACTION IS TRULY IN THE BEST INTEREST OF THE COLLEGE, AS PROVIDED BY A COMPETITIVE BID OR COMPARATIVE EVALUATION, AND THAT IT DOES NOT VIOLATE STATE LAW. 3. THE CONFLICTED INDIVIDUAL IS EXCUSED DURING THE PROCESS OF BOARD DELIBERATION AND VOTING, OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO ANSWER QUESTIONS. 4. IN CERTAIN CASES, ANOTHER BOARD MEMBER MAY BE ASSIGNED TO ACT ON BEHALF OF THE COLLEGE IN DEALING WITH THE TRANSACTION TO ASSURE THAT NORMAL CORPORATE CONTROLS AND ACCOUNTABILITY ARE MAINTAINED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION OF THE PRESIDENT IN RELATION TO PEER INSTITUTION AVERAGES. THIS PROCESS LAST INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION IN SPRING OF 2013 FOR THE PRESIDENT, R. MANN. THE PRESIDENT SETS THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IN RELATION TO PEER INSTITUTION AVERAGES. THIS PROCESS WAS LAST UNDERTAKEN IN SPRING OF 2013. FORM 990, PART VI, SECTION C, LINE 19 THE COLLEGE'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE COLLEGE DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.