GRACELAND UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GRACELAND UNIVERSITY (EIN 42-0707114)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-03-15
- IRS object ID
- 201440749349300219
- Schema version
- 2012v2.1
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-15T11:49:57-05:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 221 THIRD AVENUE SE STE 300 | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 524011512 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420707114 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACELAND UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAC | NameControl |
| Phone | 6417845131 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 501401641 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JANICE TIFFANY | Name |
| Title | VP BUSINESS & ADMIN SERVICES | Title |
| Phone | 6417845131 | Phone |
| Date Signed | 2014-03-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAY HEGARTY | Name |
| PTIN | P00091057 | PTIN |
| Phone | 3192985333 | Phone |
| 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 | JOHN SELLARS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 FOUNDERS DRIVE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 50140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 60159876 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GRACELAND.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1895 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | THE PRIMARY MISSION OF GRACELAND UNIVERSITY IS TO BE A LEARNING COMMUNITY, WHERE STUDENTS DEVELOP THEIR POTENTIAL FOR MEANINGFUL AND PRODUCTIVE LIVES THROUGH INTELLECTUAL, PHYSICAL, SOCIAL, AND SPIRITUAL GROWTH. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 22 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1175 | TotalNbrEmployees |
| Total Nbr Volunteers | 399 | TotalNbrVolunteers |
| Total Gross UBI | 416082 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -58426 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 14016420 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 12267136 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 38578548 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 38891043 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 350476 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4269216 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 503931 | OtherRevenuePriorYear |
| Other Revenue Current Year | 486780 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 53449375 | TotalRevenuePriorYear |
| Total Revenue Current Year | 55914175 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12562520 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 12730824 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20480172 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 21748222 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 32581 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 22119 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1673840 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 16558542 | OtherExpensePriorYear |
| Other Expenses Current Year | 17932423 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 49633815 | TotalExpensesPriorYear |
| Total Expenses Current Year | 52433588 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3815560 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3480587 | RevenuesLessExpensesCY |
| Total Assets BOY | 113294150 | TotalAssetsBOY |
| Total Assets EOY | 118054772 | TotalAssetsEOY |
| Total Liabilities BOY | 59332667 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 54236994 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 53961483 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 63817778 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE PRIMARY MISSION OF GRACELAND UNIVERSITY IS TO BE A LEARNING COMMUNITY, WHERE STUDENTS DEVELOP THEIR POTENTIAL FOR MEANINGFUL AND PRODUCTIVE LIVES THROUGH INTELLECTUAL, PHYSICAL, SOCIAL AND SPIRITUAL GROWTH. THIS MISSION IS GUIDED BY THE BELIEF THAT THE CURRICULUM OF GRACELAND UNIVERSITY SHOULD BE FIRMLY ROOTED IN THE BEST LIBERAL ARTS TRADITION, ENHANCED BY PRACTICAL EXPERIENCES THAT PREPARE STUDENTS FOR SUCCESSFUL CAREERS. AS AN INSTITUTION DEDICATED TO THE WORTH OF ALL PERSONS, AS A PART OF ITS MISSION, GRACELAND UNIVERSITY ENDEAVORS TO FOSTER CHRISTIAN VALUES IN HARMONY WITH THE COMMUNITY OF CHRIST, ITS SPONSORING CHURCH. TO ACHIEVE ITS MISSION, GRACELAND UNIVERSITY RELIES UPON AN INSIGHTFUL AND INSPIRED ADMINISTRATION, A COMPETENT AND DEDICATED FACULTY, A COMPASSIONATE AND CARING STAFF, AND INQUIRING STUDENTS COMMITTED TO PARTICIPATE IN THE PROCESS OF LIFE-LONG LEARNING. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 1 | SignificantChange |
| Expense | 10169474 | Expense |
| Revenue | 32105139 | Revenue |
| Description | EDUCATIONAL PROGRAMS, GENERAL/OTHER: GRACELAND PRODUCES A LIBERAL ARTS EDUCATION OFFERED TO STUDENTS IN TRADITIONAL ON-CAMPUS PROGRAMS, SATELLITE (COMMUNITY COLLEGE) SITES, AND VIA DISTANCE LEARNING FORMATS. 31 UNDERGRADUATE MAJORS ARE OFFERED, AS WELL AS MASTERS PROGRAMS IN EDUCATION, NURSING AND RELIGION. GRACELAND UNIVERSITY IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. ACADEMIC SUPPORT INCLUDES ACCREDITATION AND ASSESSMENT ACTIVITIES, LIBRARIES, AND INSTRUCTIONAL TECHNOLOGY SUPPORT. (1,824 FTE STUDENTS) | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 23776137 | Expense |
| Revenue | 6186094 | Revenue |
| Description | STUDENT SERVICES PROGRAMS, GENERAL/OTHER: STUDENT SERVICES ENCOMPASSES CULTURAL AND SOCIAL ACTIVITIES FOR STUDENTS, STUDENT GOVERNMENT, AND INTERCOLLEGIATE ATHLETICS. IT ALSO INCLUDES THOSE OFFICES PROVIDING STUDENT SERVICES SUPPORT, INCLUDING ADMISSIONS, REGISTRAR AND OTHERS. AUXILIARY SERVICES INCLUDES THE UNIVERSITY BOOKSTORE, FOOD SERVICE, RESIDENCE HALL, SNACK SHOP AND VENDING MACHINES. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 12730824 | Expense |
| Grants | 12730824 | Grants |
| Description | STUDENT FINANCIAL AID PROGRAMS: SCHOLARSHIPS, GRANTS AND OTHER STUDENT FINANCIAL ASSISTANCE WERE OFFERED TO APPROXIMATELY 99% OF OUR STUDENTS IN ON-CAMPUS AND SATELLITE PROGRAMS. FUNDING IS PROVIDED THROUGH INSTITUTIONAL SOURCES, GOVERNMENT GRANT PROGRAMS ADMINISTERED BY THE UNIVERSITY, OR GOVERNMENT-SPONSORED LOAN PROGRAMS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 686836 | Expense |
| Revenue | 658139 | Revenue |
| Description | TRIO PROGRAM-PUBLIC SERVICES PROVIDED TO SURROUNDING AREA CAMPUS TUTORING | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 686836 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 658139 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 47363271 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | 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 | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | 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 | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 1 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 128 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1175 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 22 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | 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 |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANICE TIFFANY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6417845120 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 50140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (36 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 | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| BOB ACKERLEY | ||||||||
| TRUSTEE | 4.00 | 0.00 | X | 0 | 0 | 0 | ||
| HARRY ASHENHURST | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| MATTHEW BEEM | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| LEONARD BOSWELL | ||||||||
| TRUSTEE | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| JOHN CAVE | ||||||||
| TRUSTEE/TREASURER | 1.00 | 15.00 | X | 0 | 0 | 0 | X | |
| DENISE DUDLEY | ||||||||
| TRUSTEE | 1.00 | 0.50 | X | 0 | 0 | 0 | ||
| RONALD GILLILAN | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| SHARON GRAYBILL | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| CHERYL F HANSEN | ||||||||
| TRUSTEE/SECRETARY | 1.00 | 0.50 | X | 0 | 0 | 0 | X | |
| CM HARTNETT | ||||||||
| TRUSTEE | 1.00 | 0.50 | X | 0 | 0 | 0 | ||
| LAURIE HEINTZ | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| GARY W HOWARD | ||||||||
| TRUSTEE/VICE CHAIR | 1.00 | 0.00 | X | 0 | 0 | 0 | X | |
| KAREN JEWELL | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| MICHAEL LEWIS | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| KENNETH B MCCLAIN | ||||||||
| TRUSTEE/CHAIR | 4.00 | 0.00 | X | 0 | 0 | 0 | X | |
| KAY MUSSELL | ||||||||
| TRUSTEE | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| JENNINGS J NEWCOM | ||||||||
| TRUSTEE | 3.00 | 1.50 | X | 0 | 0 | 0 | ||
| HELEN PEARSON SMITH | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| WA PENNINGTON | ||||||||
| TRUSTEE | 5.00 | 0.50 | X | 0 | 0 | 0 | ||
| DAVID SCHAAL | ||||||||
| TRUSTEE | 2.00 | 15.00 | X | 0 | 18450 | 43331 | ||
| MICKEY SEEMAN | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| DENNIS SHIELDS | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| SAM SMALLDON | ||||||||
| TRUSTEE | 1.00 | 0.00 | X | 0 | 0 | 0 | ||
| MICHELLE WAITE | ||||||||
| TRUSTEE | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| ROBERT WHITE | ||||||||
| TRUSTEE | 1.00 | 0.50 | X | 0 | 0 | 0 | ||
| JANET WORTHINGTON | ||||||||
| TRUSTEE | 2.00 | 0.00 | X | 0 | 0 | 0 | ||
| MICHAEL ZABEL | ||||||||
| TRUSTEE | 3.00 | 0.00 | X | 0 | 0 | 0 | ||
| JOHN SELLARS | ||||||||
| PRESIDENT | 80.00 | 1.50 | 270215 | 0 | 62359 | X | ||
| KATHLEEN CLAUSON-BASH | ||||||||
| VP INSTITUTIONAL EFFECTIVE | 40.00 | 0.00 | 68625 | 0 | 6238 | X | ||
| JANICE TIFFANY | ||||||||
| VP BUSINESS SERVICES | 50.00 | 1.50 | 95048 | 0 | 5379 | X | ||
| KELLY EVERETT | ||||||||
| VP INSTITUTIONAL ADVANCEME | 50.00 | 0.00 | 93940 | 0 | 7336 | X | ||
| PARRIS WATTS | ||||||||
| VP ACADEMIC AFFAIRS | 60.00 | 0.00 | 149494 | 0 | 16941 | X | ||
| KIRK BJORLAND | ||||||||
| VP ENROLLMENT | 50.00 | 0.00 | 91419 | 0 | 11053 | X | ||
| MARIAN KILLPACK | ||||||||
| VP STUDENT LIFE | 50.00 | 0.00 | 72335 | 0 | 16208 | X | ||
| PAUL DAVIS | ||||||||
| CIFO | 40.00 | 0.00 | 77567 | 0 | 24113 | X | ||
| STEVE ANDERS | ||||||||
| DEAN SCHOOL OF BUSINESS | 50.00 | 0.00 | 103636 | 0 | 45302 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1022279 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 18450 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 238260 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | 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 |
|---|---|---|---|---|---|
| JE DUNN CONSTRUCTION COMPANY | |||||
| 1001 LOCUST STREET | KANSAS CITY | MO | 64106 | CONSTRUCTION | 7581258 |
| SODEXO FOOD SERVICES INC | |||||
| 1 UNIVERSITY PLACE | LAMONI | IA | 50140 | FOOD SERVICE & CATERING | 2337633 |
| PROSSER WILBERT CONSTRUCTION INC | |||||
| PO BOX 536922 | ATLANTA | GA | 303536922 | CONSTRUCTION | 1120817 |
| GOULD EVANS ASSOCIATES | |||||
| 4041 MILL STREET | KASAS CITY | KS | 64111 | CONSTRUCTION SERVICES | 553725 |
| CRAFT CO INC RL | |||||
| 2509 4TH AVENUE SOUTH PO BOX 633 | DENISON | IA | 51442 | ROOF CONSTRUCTION | 214754 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 37421 | FundraisingEvents |
| Related Organizations | 1300500 | RelatedOrganizations |
| Government Grants | 1188106 | GovernmentGrants |
| All Other Contributions | 9741109 | AllOtherContributions |
| Noncash Contributions | 2516163 | NoncashContributions |
| Total Contributions | 12267136 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611600 | 32105139 | 32105139 |
| AUXILIARY ENTERPRISES | 611600 | 6186094 | 6186094 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 599810 | TotalRevenueColumn |
| Related Or Exempt Function Income | 599810 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 38891043 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 74652 | TotalRevenueColumn |
| Exclusion | $74,652 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15429 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 6370 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 9059 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9059 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2600 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 588 | UnrelatedBusinessRevenue |
| Exclusion | $5,871 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3471493 | Securities |
| Other | 4327852 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2916081 | Securities |
| Other | 688700 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 555412 | Securities |
| Other | 3639152 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4194564 | TotalRevenueColumn |
| Exclusion | $4,194,564 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 33176 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 37421 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 26678 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6498 | TotalRevenueColumn |
| Exclusion | $6,498 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1079095 | GrossSalesOfInventory |
| Cost Of Goods Sold | 607872 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 471223 | TotalRevenueColumn |
| Related Or Exempt Function Income | 55729 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 415494 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 55914175 | TotalRevenueColumn |
| Related Or Exempt Function Income | 38949372 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 416082 | UnrelatedBusinessRevenue |
| Exclusion | $4,281,585 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12730824 | Total |
| Program Services | 12730824 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 978955 | Total |
| Program Services | 68625 | ProgramServices |
| Management And General | 727663 | ManagementAndGeneral |
| Fundraising | 182667 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14790000 | Total |
| Program Services | 13515819 | ProgramServices |
| Management And General | 660267 | ManagementAndGeneral |
| Fundraising | 613914 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2304072 | Total |
| Program Services | 2020512 | ProgramServices |
| Management And General | 185906 | ManagementAndGeneral |
| Fundraising | 97654 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2739554 | Total |
| Program Services | 2253448 | ProgramServices |
| Management And General | 302753 | ManagementAndGeneral |
| Fundraising | 183353 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 935641 | Total |
| Program Services | 820492 | ProgramServices |
| Management And General | 75493 | ManagementAndGeneral |
| Fundraising | 39656 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99947 | Total |
| Program Services | 65837 | ProgramServices |
| Management And General | 34034 | ManagementAndGeneral |
| Fundraising | 76 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27385 | Total |
| Program Services | 17098 | ProgramServices |
| Management And General | 4144 | ManagementAndGeneral |
| Fundraising | 6143 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93291 | Total |
| Program Services | 9463 | ProgramServices |
| Management And General | 83371 | ManagementAndGeneral |
| Fundraising | 457 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22119 | Total |
| Fundraising | 22119 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209965 | Total |
| Management And General | 209965 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4579223 | Total |
| Program Services | 4465517 | ProgramServices |
| Management And General | 85894 | ManagementAndGeneral |
| Fundraising | 27812 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 723407 | Total |
| Program Services | 569680 | ProgramServices |
| Management And General | 115348 | ManagementAndGeneral |
| Fundraising | 38379 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3039813 | Total |
| Program Services | 2701140 | ProgramServices |
| Management And General | 182068 | ManagementAndGeneral |
| Fundraising | 156605 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1084193 | Total |
| Program Services | 950762 | ProgramServices |
| Management And General | 87479 | ManagementAndGeneral |
| Fundraising | 45952 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1138305 | Total |
| Program Services | 1121020 | ProgramServices |
| Management And General | 13361 | ManagementAndGeneral |
| Fundraising | 3924 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1174550 | Total |
| Program Services | 980035 | ProgramServices |
| Management And General | 56986 | ManagementAndGeneral |
| Fundraising | 137529 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 176436 | Total |
| Program Services | 87980 | ProgramServices |
| Management And General | 46911 | ManagementAndGeneral |
| Fundraising | 41545 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 893692 | Total |
| Program Services | 842706 | ProgramServices |
| Management And General | 33427 | ManagementAndGeneral |
| Fundraising | 17559 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2272153 | Total |
| Program Services | 2142526 | ProgramServices |
| Management And General | 84985 | ManagementAndGeneral |
| Fundraising | 44642 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 810153 | Total |
| Program Services | 519159 | ProgramServices |
| Management And General | 283688 | ManagementAndGeneral |
| Fundraising | 7306 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| COST OF GOODS SOLD | 534928 | 529056 | 5474 | 398 |
| SERVICE CHARGES | 493994 | 465856 | 18447 | 9691 |
| PARTICIPANT ROOM &BRD/G | 162597 | 149358 | 13239 | |
| AMORTIZATION | 131902 | 124377 | 4933 | 2592 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 286489 | Total |
| Program Services | 211981 | ProgramServices |
| Management And General | 93880 | ManagementAndGeneral |
| Fundraising | -19372 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52433588 | Total |
| Program Services | 47363271 | ProgramServices |
| Management And General | 3396477 | ManagementAndGeneral |
| Fundraising | 1673840 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10480 | BOY |
| EOY | 12630 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3544613 | BOY |
| EOY | 4821571 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4201398 | BOY |
| EOY | 6625654 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1912718 | BOY |
| EOY | 1750811 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1380892 | BOY |
| EOY | 1362532 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 385832 | BOY |
| EOY | 383673 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 871474 | BOY |
| EOY | 745705 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 104202747 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 51609741 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49901234 | BOY |
| EOY | 52593006 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1475417 | BOY |
| EOY | 3596999 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37734162 | BOY |
| EOY | 38631167 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4022792 | BOY |
| EOY | 4024471 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7853138 | BOY |
| EOY | 3506553 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113294150 | BOY |
| EOY | 118054772 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7659569 | BOY |
| EOY | 6720303 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3302590 | BOY |
| EOY | 2670222 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18840000 | BOY |
| EOY | 18285000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 492673 | BOY |
| EOY | 485931 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3040034 | BOY |
| EOY | 3044666 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25997801 | BOY |
| EOY | 23030872 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59332667 | BOY |
| EOY | 54236994 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15453245 | BOY |
| EOY | 23140033 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14031228 | BOY |
| EOY | 9087691 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24477010 | BOY |
| EOY | 31590054 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53961483 | BOY |
| EOY | 63817778 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113294150 | BOY |
| EOY | 118054772 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3480587 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 2856254 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 3519454 | 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 Both | X | FinancialStatementBoth |
| 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 38751418 | BeginningOfYearBalance |
| Contributions | 7067835 | Contributions |
| Investment Earnings Or Losses | 7156956 | InvestmentEarningsOrLosses |
| Other Expenditures | 6658271 | OtherExpenditures |
| End Of Year Balance | 46317938 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 41444848 | BeginningOfYearBalance |
| Contributions | 369214 | Contributions |
| Investment Earnings Or Losses | -551181 | InvestmentEarningsOrLosses |
| Other Expenditures | 2511463 | OtherExpenditures |
| End Of Year Balance | 38751418 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 38472135 | BeginningOfYearBalance |
| Contributions | 531167 | Contributions |
| Investment Earnings Or Losses | 3899610 | InvestmentEarningsOrLosses |
| Other Expenditures | 1458064 | OtherExpenditures |
| End Of Year Balance | 41444848 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 37510314 | BeginningOfYearBalance |
| Contributions | 1101996 | Contributions |
| Investment Earnings Or Losses | 1959825 | InvestmentEarningsOrLosses |
| Other Expenditures | 2100000 | OtherExpenditures |
| End Of Year Balance | 38472135 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 55439287 | BeginningOfYearBalance |
| Contributions | 3489309 | Contributions |
| Investment Earnings Or Losses | -15650320 | InvestmentEarningsOrLosses |
| Other Expenditures | 5767962 | OtherExpenditures |
| End Of Year Balance | 37510314 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.27000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.65000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.08000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 419179 | OtherCostOrOtherBasis |
| Book Value | 419179 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 81697968 | OtherCostOrOtherBasis |
| Depreciation | 31523276 | Depreciation |
| Book Value | 50174692 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21528591 | OtherCostOrOtherBasis |
| Depreciation | 20086465 | Depreciation |
| Book Value | 1442126 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 557009 | OtherCostOrOtherBasis |
| Book Value | 557009 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 52593006 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENT IN RELATED ENTITY - THE CENTER | 11363718 | F |
| CASH VALUE OF LIFE INSURANCE | 260396 | F |
| POOLED INVESTMENTS | 26982036 | F |
| OTHER INVESTMENTS | 25017 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 38631167 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES PAYABLE | $1,073,885 |
| SECURED NP FROM RELATED ENTITY-COMM OF CHRIST CHURCH | $4,475,000 |
| ACCRUED RETIREMENT LIABILITY | $11,058,581 |
| CAPITAL LEASE OBLIGATION | $6,423,406 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 23030872 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 98699165 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2856254 | NetUnrealizedGainsInvestments |
| Other Revenues | 54069525 | OtherRevenues |
| Revenue Not Rptd F990 | 56925779 | RevenueNotRptdF990 |
| Revenue Subtotal | 41773386 | RevenueSubtotal |
| Investment Expenses Not Included | 209965 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 13930824 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14140789 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 55914175 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 92194461 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 52701662 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 52701662 | ExpensesNotRptdF990 |
| Expenses Subtotal | 39492799 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 209965 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 12730824 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 12940789 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 52433588 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | STUDENT DEPOSIT ACCOUNTS ARE HELD BY THE UNIVERSITY FOR VARIOUS STUDENT GROUPS ON CAMPUS AND ARE REPORTED AS LIABILITIES ON THE ORGANIZATION'S BALANCE SHEET. | |
| PART V, LINE 4: | UNIVERSITY ENDOWMENT FUNDS ARE POOLED WITH AND HELD BY THE SPONSORING CHURCH, COMMUNITY OF CHRIST. ENDOWMENT DISTRIBUTIONS ARE USED FOR SCHOLARSHIP AND PROGRAM EXPENSES. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X, LINE 2: | THE UNIVERSITY AND THE CENTER ARE RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY AND CENTER MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY AND CENTER FILE A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBIT) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBIT. AS OF MAY 31, 2013 AND 2012, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY AND CENTER ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS ENDED MAY 31, 2009 AND PRIOR. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| REVENUE OF RELATED ENTITY - THE CENTER 54,069,525. | PART XI, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE 12,730,824. DISTRIBUTION FROM RELATED ENTITY - THE CENTER 1,200,000. | PART XI, LINE 4B - OTHER ADJUSTMENTS: | |
| EXPENSES OF RELATED ENTITY - THE CENTER 52,701,662. | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE 12,730,824. | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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 | 1 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE NONDISCRIMINATION POLICY IS PUBLISHED ON THE UNIVERSITY'S WEBSITE AND IN THE APPLICATION FOR ENROLLMENT FORMS. SEE PART II FOR POLICY. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | 6A) IN 2012-2013 THE UNIVERSITY RECEIVED GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION (STUDENT SCHOLARSHIPS AND FINANCIAL AID GRANTS) AND THE DEPARTMENT OF HEALTH AND HUMAN SERVICES (NURSING STUDENT GRANTS). THE UNIVERSITY ALSO RECEIVED FUNDS FROM THE DEPARTMENT OF EDUCATION FOR TRIO PROGRAM FUNDING. 6B) BASED ON THE DEPARTMENT OF EDUCATION RULING IN 1999, FEDERAL LOANS WERE NOT AWARDED TO STUDENTS IN OUR DISTANCE LEARNING (OUTREACH) PROGRAM BETWEEN 1999 AND DECEMBER 2003. THE PROGRAM WAS MODIFIED AND ONCE AGAIN APPROVED FOR TITLE IV ELIGIBILITY DURING THE 03-04 FISCAL YEAR. |
| NONDISCRIMINATION POLICY | SCHEDULE E, LINE 3 | IT IS THE POLICY OF GRACELAND UNIVERSITY TO EXTEND EQUAL OPPORTUNITIES TO ALL APPLICANTS FOR EMPLOYMENT, TO ALL EMPLOYEES SEEKING ADVANCEMENT, AND TO ALL STUDENTS APPLYING FOR ENROLLMENT WHO MEET BASIC CRITERIA ESTABLISHED. IT IS FURTHER THE POLICY OF GRACELAND UNIVERSITY NOT TO DISCRIMINATE AGAINST ANY EMPLOYEE, PROSPECTIVE EMPLOYEE, STUDENT, OR PROSPECTIVE STUDENT ON THE BASIS OF RACE, COLOR, RELIGION, AGE, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION, OR DISABILITY. GRACELAND UNIVERSITY IS COMMITTED TO THE ELIMINATION OF THOSE CONDITIONS AND ATTITUDES FROM WHICH DISCRIMINATION IS SPAWNED AND DESIRES TO GIVE LEADERSHIP IN SOLVING THOSE PROBLEMS THAT IMPEDE THE BROAD APPLICATION OF JUSTICE AND EQUITY IN ALL HUMAN RELATIONSHIPS. A UNIVERSITY WITH A CHRISTIAN COMMISSION HAS A MANDATE TO SEARCH FOR AND APPLY THESE PRINCIPLES OF FAIRNESS IN ALL ASPECTS OF ITS OPERATION OVER AND ABOVE ITS LEGAL OBLIGATION TO COMPLY WITH THE TENANTS OF EQUAL OPPORTUNITY REQUIREMENTS. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 0 | FUNDRAISING | N/A | |
| NORTH AMERICA | 0 | 0 | INVESTMENTS | 2024000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 2024000 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 2024000 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 1 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | NORTH AMERICA FUNDRAISING | Identifier |
| Return Reference | SCHEDULE F, PART I | ReturnReference |
| Explanation | THERE WERE SIGNIFICANT FUNDS RECEIVED FROM CANADIAN DONORS, WHICH ARE INCLUDED IN TOTAL CONTRIBUTION REVENUE AND THE SCHEDULE OF CONTRIBUTORS, AS APPLICABLE, BUT THERE WERE LITTLE EXPENSES INCURRED TO RAISE THESE FUNDS. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRO COM INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 27 | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 50140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | TELEMARKETING FUNDRAISING | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 29741 | GrossReceipts |
| Amount Retained By Contractor | 15176 | AmountRetainedByContractor |
| Net To Organization | 14565 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 29741 | TotalGrossReceipts |
| Total Retained By Contractors | 15176 | TotalRetainedByContractors |
| Total Net To Organization | 14565 | TotalNetToOrganization |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 36565 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 16846 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 19719 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 4746 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 19359 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 440 | OtherDirectExpensesEvent1 |
| Name Of Event2 | AUCTION | NameOfEvent2 |
| Gross Receipts Event2 | 34032 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 20575 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 13457 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 2133 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 70597 | GrossReceiptsTotal |
| Charitable Contributions Total | 37421 | CharitableContributionsTotal |
| Gross Revenue Total Events | 33176 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 4746 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 19359 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 2573 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 26678 | DirectExpenseSummaryEvents |
| Net Income Summary | 6498 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (12 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| ACADEMIC SCHOLARSHIPS | 391 | 2829833 |
| GRANTS IN AID | 1055 | 8947351 |
| LEADERSHIP GRANTS | 27 | 24250 |
| PRIVATE COLLEGE TUITION EXCHANGE | 3 | 34985 |
| SKILLPATH GRANT | 4 | 52720 |
| SODEXHO GRANT | 2 | 32520 |
| COC APPOINTEE GRANT | 11 | 40021 |
| CANADIAN MAPLE LEAF GRANT | 8 | 7000 |
| ACADEMIC SCHOLARSHIPS - ADDITIONAL | 299 | 526803 |
| SEOG GRANTS | 386 | 300888 |
| CCLP SCHOLARSHIPS | 20 | 33000 |
| CCLP-OTHER LOAN ACTIVITY | 0 | -98547 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS/GRANTS ARE PROVIDED TO STUDENTS THROUGH FINANCIAL AID, BASED ON FINANCIAL NEED AND FEDERAL OR STATE MANDATED REGULATIONS. DONOR RESTRICTED SCHOLARSHIPS ARE ALSO MONITORED AND DISTRIBUTED THROUGH FINANCIAL AID PROCESSES TO COVER EDUCATIONAL EXPENSES ESTIMATED OR CHARGED BY THE UNIVERSITY. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Personal Services | X | PersonalServices |
| 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 | 1 | 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 (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN SELLARS | ||||||||||||||
| PRESIDENT | 177453 | 0 | 0 | 0 | 92762 | 0 | 20000 | 0 | 42359 | 0 | 332574 | 0 | 80000 | 0 |
| PARRIS WATTS | ||||||||||||||
| VP ACADEMIC AFFAIRS | 149494 | 0 | 0 | 0 | 0 | 0 | 10000 | 0 | 6941 | 0 | 166435 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | THE PRESIDENT'S WIFE ACCOMPANIES HIM TO CERTAIN EVENTS WHEN DEEMED NECESSARY FOR THE GOOD OF THE UNIVERSITY. THE PRESIDENT HAS AUTHORITY OVER HIS OFFICE BUDGET, BUT NO FUNDS ARE AVAILABLE TO HIM FOR PERSONAL USE. THE PRESIDENT IS PROVIDED A RESIDENCE WHICH IS USED FOR UNIVERSITY FUNCTIONS. THE FAIR MARKET VALUE RENTAL OF $18,000 PER YEAR, THE VALUE OF HOUSEKEEPING SERVICES OF $926, AND THE VALUE OF UTILITIES/MAINTENANCE/OTHER PROVIDED OF $11,849 IS INCLUDED IN NONTAXABLE BENEFITS ON SCH J, PART II, COLUMN (D). |
| PART I, LINE 4B | JOHN SELLARS $20,000 PARRIS WATTS $10,000 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing | CUSIP NumberCUSIPNumber |
|---|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| A | 421235696 | 2003-02-01 | 15900000 | CONSTRUCTION-CHILLER PLANT/HELENE CENTER | 0 | 0 | 0 | |
| IOWA FINANCE AUTHORITY | ||||||||
| B | 521699886 | 2008-09-25 | 6135000 | RESCH SCIENCE HALL RENOVATION | 0 | 0 | 0 | 462463AB6 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceeds | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| A | 15927058 | 5170943 | 229057 | 10500000 | 1 | 0 | 1 | 1 |
| B | 6161292 | 136307 | 598693 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 | 0 | 0 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BANK OF AMERICA | ||||||||||||
| A | 0 | 0 | 1 | 0 | 1 | 1 | 25.000000000000 | 0 | 0 | 0 | 1 | 0 |
| BANK OF AMERICA | ||||||||||||
| B | 0 | 0 | 1 | 0 | 1 | 1 | 25.000000000000 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOT APPLICABLE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | NOT APPLICABLE | RelationshipWithOrganization |
| Amount Of Grant | 45660 | AmountOfGrant |
| Type Of Assistance | SCHOLARSHIPS | TypeOfAssistance |
| Purpose Of Assistance | EDUCATION | PurposeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (6 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| TAMMY EVERETT | |||
| SPOUSE OF KELLY EVERETT, OFFICER | 84295 | MS. EVERETT IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $84,295 DURING THE YEAR. | 0 |
| KATIE PERSALL | |||
| SISTER OF KELLY EVERETT, OFFICER | 16628 | MS. PERSALL IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $16,628 DURING THE YEAR. | 0 |
| BETTE SELLARS | |||
| SPOUSE OF JOHN SELLARS, OFFICER | 18877 | MS. SELLARS IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $18,877 DURING THE YEAR. | 0 |
| LEE BASH | |||
| SPOUSE OF KATHLEEN CLAUSON-BASH, OFFICER | 26967 | MR. BASH PROVIDES CONSULTING SERVICES TO THE UNIVERSITY AND RECEIVED COMPENSATION IN THE AMOUNT OF $26,967 DURING THE YEAR. | 0 |
| F CHARLES PERSALL | |||
| BROTHER-IN-LAW OF KELLY EVERETT, OFFICER | 41890 | MR. PERSALL IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $41,890 DURING THE YEAR. | 0 |
| RICK ISHAM | |||
| BROTHER-IN-LAW OF SHARON GRAYBILL, TRUSTEE | 58415 | MR. ISHAM IS AN EMPLOYEE OF THE UNIVERSITY AND RECEIVED COMPENSATION OF $58,415 DURING THE YEAR. | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 6 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 85262 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 2568 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 12 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2420185 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | ADVERTISING | 1 | 37 | FMV |
| X | SUPPLIES | 1 | 96 | FMV |
| X | TRAVEL | 19 | 7537 | FMV |
| X | GIFTS CERTIFICATES | 1 | 478 | ACTUAL |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | REPRESENTS NUMBER OF CONTRIBUTIONS | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CHANGES IN PROGRAM SERVICES | FORM 990, PART III, LINE 3 | THE RENEWAL OF UPWARD BOUND, ON EFACTION OF THE TRIO PROGRAM, WAS NOT FUNDED IN SEPTEMBER, 2012. THE REMAINING PROGRAMS INVOLVED IN THE TRIO FUNDING, STUDENT SUPPORT SERVICES AND TALENT SEARCH CONTINUE TO OPERATE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS 7 MEMBERS WHO ARE A SINGLE CLASS OF MEMBERS AND ARE COLLECTIVELY REFERRED TO AS THE "CORPORATE BODY": - 3 MEMBERS OF THE FIRST PRESIDENCY OF THE COMMUNITY OF CHRIST - 3 MEMBERS OF THE PRESIDING BISHOPRIC OF THE COMMUNITY OF CHRIST - 1 MEMBER WHO IS THE ACTING PRESIDENT OF THE COUNCIL OF TWELVE APOSTLES OF THE COMMUNITY OF CHRIST | |
| FORM 990, PART VI, SECTION A, LINE 7A | PER THE ARTICLES OF INCORPORATION, THE BOARD OF TRUSTEES MAY CONSIST OF 12-27 MEMBERS: - 9 TRUSTEES ARE ELECTED BY THE WORLD CONFERENCE OF THE COMMUNITY OF CHRIST - UP TO 9 TRUSTEES MAY BE APPOINTED BY THE CORPORATE BODY - UP TO 9 TRUSTEES MAY BE APPOINTED BY THE BOARD OF TRUSTEES - TRUSTEES MAY BE REMOVED BY THAT GROUP (WORLD CONFERENCE, CORPORATE BODY, OR BOARD OF TRUSTEES) THAT ELECTED OR APPOINTED SUCH TRUSTEE; EXCEPT THE CORPORATE BODY MAY ACT FOR THE WORLD CONFERENCE IN THE REMOVAL OF A TRUSTEE ELECTED BY THE WORLD CONFERENCE IN ANY INTERIM PERIOD BETWEEN WORLD CONFERENCES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | UPON COMPLETION, BUT PRIOR TO FILING, THE PREPARED FORM 990 IS PROVIDED TO TRUSTEES AND OFFICERS THROUGH THE GROUP PORTAL OF MY.GRACELAND FOR THEIR REVIEW. AN IN-DEPTH REVIEW OF THE PREPARED FORM 990 IS CONDUCTED WITH THE BUSINESS SERVICES COMMITTEE OF THE BOARD OF TRUSTEES. CHANGES ARE MADE, IF NEEDED, AND A REVISED FORM 990 IS PROVIDED THROUGH THE GROUP PORTAL OF MY.GRACELAND. THE PREPARED FORM 990 IS SUBMITTED BY THE DUE DATE, (INCLUDING EXTENSION(S)). THE SUBMITTED FORM 990 IS AVAILABLE UPON REQUEST, AND ONCE POSTED TO GUIDESTAR, IS AVAILABLE TO THE WORLD. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH BOARD MEMBER AND OFFICER OF THE UNIVERSITY, AND ALL STAFF, TRUSTEES, ADVISORS AND OTHER PERSONS REGULARLY INVITED TO ATTEND MEETINGS OF THE BOARD, SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT GRACELAND UNIVERSITY IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX, AND OTHER TAX EXEMPTIONS, IT MUST ENGAGE PRIMARILY AND SOMETIMES EXCLUSIVELY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. VOTING MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. THE REMAINING MEMBERS OF THE BOARD WILL THEN DISCUSS AND DETERMINE IF SUCH A CONFLICT EXISTS, IF IT IS AVOIDABLE, OR IF IT IS IN THE BEST INTEREST OF THE BOARD AND UNIVERSITY TO PROCEED. SHOULD ANY BOARD MEMBER BE FOUND TO BE CONCEALING A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHAIRMAN OF THE BOARD WILL WORK WITH OTHER BOARD MEMBERS TO DETERMINE THE COMPENSATION FOR THE CEO. THE CEO SETS THE COMPENSATION FOR THE TOP MANAGEMENT AND OFFICERS, WITH APPROVAL OF THE CHAIRMAN OF THE BOARD. VICE PRESIDENTS SET THE COMPENSATION FOR KEY EMPLOYEES, WITH APPROVAL OF THE CEO. IN ALL CASES, COMPARABLE SALARY DATA FROM SIMILAR INSTITUTIONS IS REVIEWED, AS WELL AS A COMPARISON OF POSITIONS WITHIN THE INSTITUTION. ALL COMPENSATION DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. | |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. | |
| DEFERRED COMPENSATION FROM DEFINED BENEFIT RETIREMENT PLAN | FORM 990, PART VII, SECTION A | GRACELAND UNIVERSITY MAINTAINS A DEFINED BENEFIT RETIREMENT PLAN. INFORMATION WITH REGARD TO THE INCREASE IN ACTUARIAL VALUE IS NOT AVAILABLE ON AN EMPLOYEE BY EMPLOYEE BASIS, AND THEREFORE CANNOT BE REPORTED IN COLUMN (F), OTHER COMPENSATION. EMPLOYEES EARN A BENEFIT WHICH IS 1.1% OF THEIR AVERAGE COMPENSATION TIMES THE NUMBER OF YEARS OF SERVICE. IN TOTAL, GRACELAND UNIVERSITY CONTRIBUTED $2,487,119 TO THE PLAN DURING THE YEAR. EMPLOYEES THAT PARTICIPATE IN THE PLAN LISTED ON FORM 990, PART VII, SECTION A INCLUDE: KATHLEEN CLAUSON-BASH, JANICE TIFFANY, STEVE ANDERS, MARIAN KILLPACK, AND KELLY EVERETT. |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 9: | CHANGES IN NET ASSETS OF RELATED ENTITY - THE CENTER 167,863. UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENTS 974,173. MINIMUM PENSION LIABILITY ADJUSTMENT 2,377,418. |
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 | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | |||||||||||
| 6900 SQUIBB RD | MISSION | KS | 66202 | 431685651 | ADULT EDUCATION/TRAINING | MO | 501(C)(3) | LINE 9 | GRACELAND UNIVERSITY | 1 | |
| COMMUNITY OF CHRIST | |||||||||||
| 1001 W WALNUT STREET | INDEPENDENCE | MO | 64050 | 440552038 | CHURCH | MO | 501(C)(3) | LINE 1 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | ||
| C | 1200000 | CASH |
| COMMUNITY OF CHRIST | ||
| C | 100500 | CASH |
| COMMUNITY OF CHRIST | ||
| E | 18285000 | LOAN GUARANTEE |
| COMMUNITY OF CHRIST | ||
| E | 4475000 | NOTE PAYABLE |
| COMMUNITY OF CHRIST | ||
| P | 890387 | CASH |