ROCKY MOUNTAIN COLLEGE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ROCKY MOUNTAIN COLLEGE (EIN 81-0235407)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-05
- IRS object ID
- 201310369349301251
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule 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 | 2013-02-05T08:38:15-08:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810235407 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rocky Mountain College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROCK | NameControl |
| Phone | 4066571000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 Poly Drive | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Carol A Jensen | Name |
| Title | CFO | Title |
| Date Signed | 2013-02-05 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 43512290 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.rocky.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1947 | YearFormation |
| State Legal Domicile | MT | StateLegalDomicile |
| Activity Or Mission Description | Rocky Mountain College educates future leaders through liberal arts and professional programs that cultivate critical thinking, creative expression, ethical decision making, informed citizenship, and professional excellence. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 29 | NbrIndependentVotingMembers |
| Total Nbr Employees | 855 | TotalNbrEmployees |
| Total Nbr Volunteers | 45 | TotalNbrVolunteers |
| Total Gross UBI | 207122 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -104155 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5133323 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4112968 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 25473921 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 28141879 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 390463 | InvestmentIncomePriorYear |
| Investment Income Current Year | 920001 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 261185 | OtherRevenuePriorYear |
| Other Revenue Current Year | 233580 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 31258892 | TotalRevenuePriorYear |
| Total Revenue Current Year | 33408428 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 10861586 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 11725871 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11861853 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12612837 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 46268 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 60709 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 445686 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8134269 | OtherExpensePriorYear |
| Other Expenses Current Year | 8694901 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 30903976 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33094318 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 354916 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 314110 | RevenuesLessExpensesCY |
| Total Assets BOY | 54819480 | TotalAssetsBOY |
| Total Assets EOY | 53340526 | TotalAssetsEOY |
| Total Liabilities BOY | 17654671 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 17368701 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 37164809 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 35971825 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Rocky Mountain College educates future leaders through liberal arts and professional programs that cultivate critical thinking, creative expression, ethical decision making, informed citizenship, and professional excellence. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 19560860 | Expense |
| Revenue | 24701204 | Revenue |
| Description | Instruction - Higher education program leading to a Baccalaureate Degree or Masters Degree in professional studies or liberal arts. Rocky Mountain College serves 700 to 1,000 students per semester. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4443477 | Expense |
| Description | Student Services - Dean of students administration, student activities, publications, career counseling, financial aid, registrar, admissions, student records (registrar), etc. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2966864 | Expense |
| Revenue | 3401353 | Revenue |
| Description | Auxiliary Services - student residence halls, dining, bookstore, summer camps, conferences | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1971205 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 28942406 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | 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 | false | 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 | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | true | 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 | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 1362 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 855 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | true | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 1 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 29 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | 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 | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | false | 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 | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Carol A Jensen CFO | NamePerson |
| Telephone Number | 4066571022 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 Poly Drive | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (38 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Chuck Tooley | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Ron C Tjaden | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rodney Svee | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Wallace Stadtfeld | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Captain Steve Smith | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Barb Skelton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Randy Scott | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Phyllis Roberts | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Sam McDonald Jr Deceased | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David G Kimball | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John T Jones | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Reverend Randall Hyvonen | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Carl Hansen | |||||||
| Chairman | 5.00 | X | 0 | 0 | 0 | ||
| Pete Taylor | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rick Larson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Linda Harris | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Thorm Forseth | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Reverend George Goodrich | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mike Parnell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr William Ballard | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mary Underriner | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Ron Sovey | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Reverend Jan S Witman | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dr Larry Campodonico | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rockwood Brown | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Don Bottrell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Chris Dorr | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| James Almond | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Reverend David Burt | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Patricia Morledge | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| John Mowell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Norman G Kohn | |||||||
| VP - Adv & HR | 40.00 | 91636 | 0 | 5038 | X | ||
| Kelly Edwards | |||||||
| VP - Enroll Svc | 40.00 | 80764 | 0 | 4244 | X | ||
| Anthony Piltz | |||||||
| VP-Academic | 40.00 | 113163 | 0 | 4738 | X | ||
| Carol A Jensen | |||||||
| CFO | 40.00 | 89182 | 0 | 6675 | X | ||
| Brad Nason | |||||||
| VP/Student Life | 40.00 | 90168 | 0 | 15899 | X | ||
| Michael R Mace | |||||||
| President | 40.00 | 184609 | 0 | 12289 | X | ||
| William Purcell | |||||||
| Asst Prof-PA Prog | 40.00 | 83469 | 0 | 18925 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 732991 | TotalReportableCompFromOrg |
| Total Other Compensation | 67808 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo Inc & Affliates | |||||
| 1511 Poly Drive | Billings | MT | 59102 | Food Service | 1071387 |
| Montana Alliance Semester in Italy | |||||
| 52 Hitching Post Road | Bozeman | MT | 59715 | Travel Service | 121689 |
| Intermountain Equestrian Center | |||||
| 7256 Highway 3 | Billings | MT | 59106 | Horse Boarding | 368970 |
| Campus Management Corp | |||||
| 777 Yamato Road | Boca Raton | FL | 33431 | Software Provider | 195654 |
| AD Creative Group | |||||
| 105 N Broadway | Billings | MT | 59101 | Advertising Design | 271048 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Fundraising Events | 228638 | FundraisingEvents |
| Government Grants | 2465135 | GovernmentGrants |
| All Other Contributions | 1419195 | AllOtherContributions |
| Total Contributions | 4112968 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611600 | 24730485 | 24730485 |
| Residence Halls | 721000 | 1606334 | 1606334 |
| Miscellaneous Income | 900099 | 184932 | 184932 |
| Community Services | 900099 | 483935 | 483935 |
| Cafeteria/Dining | 722100 | 1085529 | 1085529 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50664 | TotalRevenueColumn |
| Related Or Exempt Function Income | 50664 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 28141879 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 964884 | TotalRevenueColumn |
| Exclusion | $964,884 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6566 | TotalRevenueColumn |
| Exclusion | $6,566 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 37454 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 27741 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 9713 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9713 | TotalRevenueColumn |
| Exclusion | $9,713 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9583927 | Securities |
| Other | 363327 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 9589486 | Securities |
| Other | 402651 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -5559 | Securities |
| Other | -39324 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -44883 | TotalRevenueColumn |
| Related Or Exempt Function Income | -39324 | RelatedOrExemptFunctionIncome |
| Exclusion | -$5,559 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 80577 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 228638 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 83984 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -3407 | TotalRevenueColumn |
| Exclusion | -$3,407 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 13586 | GrossIncomeGaming |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13586 | TotalRevenueColumn |
| Exclusion | $13,586 | ExclusionAmount |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| Virginia City Theater | 711110 | 66937 | 66937 |
| Health Club | 713940 | 140185 | 140185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 207122 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 33408428 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28102555 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 207122 | UnrelatedBusinessRevenue |
| Exclusion | $985,783 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11725871 | Total |
| Program Services | 11725871 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 722724 | Total |
| Program Services | 329215 | ProgramServices |
| Management And General | 393509 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9002152 | Total |
| Program Services | 8165913 | ProgramServices |
| Management And General | 597478 | ManagementAndGeneral |
| Fundraising | 238761 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 340978 | Total |
| Program Services | 293294 | ProgramServices |
| Management And General | 38339 | ManagementAndGeneral |
| Fundraising | 9345 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1847206 | Total |
| Program Services | 886217 | ProgramServices |
| Management And General | 944809 | ManagementAndGeneral |
| Fundraising | 16180 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 699777 | Total |
| Program Services | 608468 | ProgramServices |
| Management And General | 73388 | ManagementAndGeneral |
| Fundraising | 17921 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11037 | Total |
| Program Services | 1900 | ProgramServices |
| Management And General | 9137 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75109 | Total |
| Management And General | 75109 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60709 | Total |
| Fundraising | 60709 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125694 | Total |
| Program Services | 355 | ProgramServices |
| Management And General | 125339 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 953982 | Total |
| Program Services | 694162 | ProgramServices |
| Management And General | 227879 | ManagementAndGeneral |
| Fundraising | 31941 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246653 | Total |
| Program Services | 229988 | ProgramServices |
| Management And General | 8781 | ManagementAndGeneral |
| Fundraising | 7884 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2012983 | Total |
| Program Services | 1818643 | ProgramServices |
| Management And General | 166240 | ManagementAndGeneral |
| Fundraising | 28100 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282750 | Total |
| Program Services | 79002 | ProgramServices |
| Management And General | 195193 | ManagementAndGeneral |
| Fundraising | 8555 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 848181 | Total |
| Program Services | 546810 | ProgramServices |
| Management And General | 300665 | ManagementAndGeneral |
| Fundraising | 706 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1175311 | Total |
| Program Services | 1112161 | ProgramServices |
| Management And General | 40960 | ManagementAndGeneral |
| Fundraising | 22190 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52770 | Total |
| Program Services | 42517 | ProgramServices |
| Management And General | 9438 | ManagementAndGeneral |
| Fundraising | 815 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 690406 | Total |
| Program Services | 311499 | ProgramServices |
| Management And General | 378907 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1592736 | Total |
| Program Services | 1592736 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 375969 | Total |
| Program Services | 171741 | ProgramServices |
| Management And General | 203994 | ManagementAndGeneral |
| Fundraising | 234 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Reallocate Indirect Costs | 0 | 163725 | -163725 | |
| Other | 37205 | 33935 | 3041 | 229 |
| Bad Debts | 40443 | 40443 | ||
| Memberships & Other Fees | 173672 | 134254 | 37302 | 2116 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33094318 | Total |
| Program Services | 28942406 | ProgramServices |
| Management And General | 3706226 | ManagementAndGeneral |
| Fundraising | 445686 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | X | JointCosts |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2322302 | BOY |
| EOY | 572531 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 218176 | BOY |
| EOY | 188654 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 762753 | BOY |
| EOY | 797405 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1096448 | BOY |
| EOY | 909097 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 43691049 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 21847565 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21332217 | BOY |
| EOY | 21843484 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20810380 | BOY |
| EOY | 21256833 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8500 | BOY |
| EOY | 8500 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8268704 | BOY |
| EOY | 7764022 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54819480 | BOY |
| EOY | 53340526 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1994944 | BOY |
| EOY | 1948287 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67069 | BOY |
| EOY | 74103 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13232921 | BOY |
| EOY | 12230306 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2359737 | BOY |
| EOY | 3116005 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17654671 | BOY |
| EOY | 17368701 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7537698 | BOY |
| EOY | 6025979 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8324502 | BOY |
| EOY | 8002488 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21302609 | BOY |
| EOY | 21943358 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37164809 | BOY |
| EOY | 35971825 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54819480 | BOY |
| EOY | 53340526 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 314110 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1507094 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 28942406 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 28942406 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed | false | Form4720Filed |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 37000 | RevenuesIncluded |
| Assets In Part X | 359533 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 20096455 | BeginningOfYearBalance |
| Contributions | 676614 | Contributions |
| Investment Earnings Or Losses | 343535 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 164450 | GrantsOrScholarships |
| Other Expenditures | 64610 | OtherExpenditures |
| Administrative Expenses | 129876 | AdministrativeExpenses |
| End Of Year Balance | 20757668 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17064764 | BeginningOfYearBalance |
| Contributions | 724221 | Contributions |
| Investment Earnings Or Losses | 2550823 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 66650 | GrantsOrScholarships |
| Other Expenditures | 16700 | OtherExpenditures |
| Administrative Expenses | 160003 | AdministrativeExpenses |
| End Of Year Balance | 20096455 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 15083955 | BeginningOfYearBalance |
| Contributions | 402836 | Contributions |
| Investment Earnings Or Losses | 1685858 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 9000 | GrantsOrScholarships |
| Other Expenditures | 2500 | OtherExpenditures |
| Administrative Expenses | 96385 | AdministrativeExpenses |
| End Of Year Balance | 17064764 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.05240 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.34880 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.59880 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | true | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 288000 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 285137 | OtherCostOrOtherBasis |
| Book Value | 573137 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 411131 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 30807122 | OtherCostOrOtherBasis |
| Depreciation | 13826905 | Depreciation |
| Book Value | 17391348 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1366207 | OtherCostOrOtherBasis |
| Depreciation | 687433 | Depreciation |
| Book Value | 678774 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10173919 | OtherCostOrOtherBasis |
| Depreciation | 7333227 | Depreciation |
| Book Value | 2840692 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 189536 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 169997 | OtherCostOrOtherBasis |
| Book Value | 359533 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21843484 | TotalOfBookValueLandBuildings |
| Total Book Value Other Assets | 7764022 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Student Deposits | $537,135 |
| Interest rate swap agreements | $1,349,000 |
| Federal Perkins Student Loan Program | $845,316 |
| Annuity Liabilities | $384,554 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3116005 | TotalOfAmounts |
| Total Revenue | 33408428 | TotalRevenue |
| Total Expenses | 33094318 | TotalExpenses |
| Excess Or Deficit For Year | 314110 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -606641 | NetUnrealizedGLOnInvestments |
| Other | -$900,453 | OtherAmount |
| Total Adjustments | -1507094 | TotalAdjustments |
| Excess Or Deficit Per FS | -1192984 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 20150554 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -606641 | NetUnrealizedGainsInvestments |
| Other Revenues | -925363 | OtherRevenues |
| Revenue Not Rptd F990 | -1532004 | RevenueNotRptdF990 |
| Revenue Subtotal | 21682558 | RevenueSubtotal |
| Other Revenues Not Included | 11725870 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 11725870 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 33408428 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 21343538 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -24909 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -24909 | ExpensesNotRptdF990 |
| Expenses Subtotal | 21368447 | ExpensesSubtotal |
| Other Expenses Not Included | 11725871 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 11725871 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33094318 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part XIII, Line 4b | Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Scholarships and Grants $11725871 |
| Part XII, Line 4b | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Rounding $-1 Scholarships and Grants $11725871 |
| Part XI, Line 8 | Part XI, Line 8: Other Changes in Net Assets or Fund Balances | Rate Swap Agreement Adjustment $ -900453 |
| Part V, Line 4 | Part V, Line 4: Intended uses of the endowment fund. | Approximately two thirds of the value of the endowment funds is committed to support scholarships. The remaining endowment funds, including the modest board-designated funds, support the general operations of the college. Some of the income from these latter endowments is restricted for such things as building and grounds maintenance, library resources, specific academic programs and academic chairs. |
| Part III, Line 4 | Part III, Line 4: Description of organization's collections and how it furthers its purpose. | The college's collections of art are held for public exhibitions and education. |
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 | ExplanationExplanation |
|---|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Rocky Mountain College catalog - "Selection is made without regard to race, color, gender, age, religion, national or ethnic origin, physical or mental disability, veteran status, sexual orientation or familial status." |
| Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency | Rocky Mountain College received money from the federal Title IV program and is also receiving money from the federal Title III program. Financial aid funds are also received from the State of Montana. Other miscellaneous grants from federal and state governments are also received by Rocky Mountain College for education and research purposes. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (6 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Europe | 0 | 0 | Program Services | Class Trip - Arctic | 22177 |
| East Asia and the Pacific | 0 | 0 | Program Services | Class Trip - China | 20007 |
| Europe | 0 | 0 | Program Services | Study Abroad-Italy | 105579 |
| Middle East and North Africa | 0 | 0 | Program Services | Class trip - Religious Studies | 33338 |
| Europe | 0 | 0 | Program Services | Debate Team | 11529 |
| Central America | 0 | 0 | Program Services | Class Trip - Environmental Studies | 70505 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Amount Spent | 263135 | SubtotalAmountSpent |
| Total Amount Spent | 263135 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| 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 | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | ActivityActivity | Fundraiser Control Of FundsFundraiserControlOfFunds | Amount Retained By ContractorAmountRetainedByContractor | Gross ReceiptsGrossReceipts | Net To OrganizationNetToOrganization |
|---|---|---|---|---|---|---|---|---|
| Gonser Gerber | ||||||||
| 400 E Diehl Rd | Naperville | IL | 60563 | Capital Campaig | false | 26024 | ||
| Ruffalo CODY | ||||||||
| PO 3018 | Cedar Rapi | IA | 52406 | Phonathon | false | 34685 | 51539 | 16854 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 51539 | TotalGrossReceipts |
| Total Retained By Contractors | 60709 | TotalRetainedByContractors |
| Total Net To Organization | 16854 | TotalNetToOrganization |
| Licensed States | MT | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Black Tie/Blue Jeans | NameOfEvent1 |
| Gross Receipts Event1 | 301173 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 224283 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 76890 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 16412 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 8568 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 56343 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Alumni Golf Tournament | NameOfEvent2 |
| Gross Receipts Event2 | 8042 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 4355 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 3687 | GrossRevenueEvent2 |
| Food And Beverage Event2 | 1956 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 705 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 309215 | GrossReceiptsTotal |
| Charitable Contributions Total | 228638 | CharitableContributionsTotal |
| Gross Revenue Total Events | 80577 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 18368 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 8568 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 57048 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 83984 | DirectExpenseSummaryEvents |
| Net Income Summary | -3407 | NetIncomeSummary |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part I, Line 2b - Fundraiser Additional Information | Identifier |
| Explanation | Rocky Mountain College contracts with Ruffalo CODY to perform the annual phonathon to raise unrestricted funds for the College. Rocky Mountain College has also contracted with Gonser Gerber Tinker Stuhr to do a feasability study for a capital campaign. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| TEACH Grants | 2 | 8000 | ||
| State Incentive/LEAP | ||||
| SEOG Grants | 189 | 127560 | ||
| RMC Grants | 984 | 10101134 | Institutional Scholarships & Grants | |
| Pell Grants | 392 | 1489177 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | Rocky Mountain College awards financial aid which comes from federal and state funds, endowment funds, donations, etc. The students are selected based on the individual fund requirements and is posted to their account as a reduction. If funds exceed tuition and fees, the student is given the extra funds for living expenses. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| 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 |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Michael R Mace | NamePerson |
| Base Compensation Filing Org | 184609 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 9125 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 3164 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 196898 | TotalCompensationFilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part I, Line 1a | Identifier |
| Return Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | ReturnReference |
| Explanation | Dues are paid for memberships in social and civic clubs for the Michael Mace and Greg Kohn. These club venues are used to network and solicit donations for the college. None of the dues are treated as taxable compensation. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|
| City of Billings MT | ||||||
| 816001237 | 2004-02-18 | 10200000 | 2004 Higher Ed Note | false | false | false |
| City of Billings MT | ||||||
| 816001237 | 2011-03-31 | 2610868 | PNC Energy Performance Audit | false | false | false |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|
| 1708540 | 10200000 | 204000 | 5765700 | 4230300 | 2004 | false | false | true | true |
| 2610868 | 52000 | 2610868 | 2011 | false | false | true | true |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Engage Bond Counsel ContractsEngageBondCounselContracts | Any Research AgreementsAnyResearchAgreements | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|
| false | false | false | false | false | false |
| false | false | false | false | false | false |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC |
|---|---|---|---|---|---|---|
| Northern Trust | ||||||
| true | true | true | 5.0000 | false | false | false |
| (no name) | ||||||
| true | false | false | false | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fed Tax Requirements Compliance | X | FedTaxRequirementsCompliance |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Barb Skelton | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Trustee | Relationship |
| Amount Of Transaction | 368970 | AmountOfTransaction |
| Description Of Transaction | Independent Contractor | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Barb Skelton (Trustee) and her husband own Intermountain Equestrian Center. We pay Intermountain Equestrian Center for the boarding of student horses for our equestrian program. | Explanation |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 37000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 89547 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Real Estate Residential RealEstateResidential
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 200000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sales Price | 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 (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Policies are available on the website. Governing documents and tax returns are available upon request. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Compensation for the President of Rocky Mountain College was reviewed and approved by the Board of Trustees in 2009. Comparable information from CUPA-HR Admnistrative Compensation Survey and Chronicle of Higher Education are used to help determine the salary. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | Annually, Trustees, officers and management employees complete a conflict of interest form listing any conflicts they may have. If Trustees have a conflict of interest, they are not allowed to vote on any issues that are related to their conflict of interest. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | Form 990 is provided to the audit committee electronically. The audit committee then meets with the financial staff for a question and answer session. Once approval is given through the audit committee, the return is filed. The approval is communicated to the full Board of Trustees and each Trustee may receive a copy of the return upon request. |
| Form 990, Part VI, Line 2 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Barb Skelton (Trustee) and Rockwood Brown (Trustee) - Business RelationshipBarb Skelton (Trustee) and Mike Mace (President) - Business Relationship |
| Form 990, Part III, Line 4d | Form 990, Part III, Line 4d : Other Program Services Description | OTHER PROGRAM SERVICES 4: Auxiliary Services - student residence halls, dining, bookstore, summer camps, conferences |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rocky Mountain Technology Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1511 Poly Drive | AddressLine1 |
| City | Billings | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810532886 | EIN |
| Primary Activities | PROVIDE HEALTHCARE AND EDUCATION OPPORTUNITIES TO RURAL MT | PrimaryActivities |
| Legal Domicile State | MT | LegalDomicileState |
| Exempt Code Section | 501(c(3) | ExemptCodeSection |
| Public Charity Status | 11a | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | 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 |
| 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 | false | 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 | false | OtherTransferFromOtherOrg |