CONDUCTIVE LEARNING CENTER OF NORTH AMERICA: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CONDUCTIVE LEARNING CENTER OF NORTH AMERICA (EIN 38-3601587)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201331359349308733
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T16:44:08-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 TRADE CENTRE WAY STE 300 | AddressLine1 |
| City | PORTAGE | City |
| State | MI | State |
| ZIP Code | 49002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383601587 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDUCTIVE EDUCATION AND REHABILITATION | BusinessNameLine1 |
| Business Name Line2 | CENTER OF MICHIGAN | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | COND | NameControl |
| Phone | 6166322429 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1 |
| City | GRAND RAPIDS | City |
| State | MI | State |
| ZIP Code | 49506 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN J WONCH | Name |
| Title | VP OF FINANCE | Title |
| Phone | 6166322429 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | VICKI L VANDENBERG CPA | Name |
| PTIN | P00100422 | PTIN |
| Phone | 2695674500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDUCTIVE LEARNING CENTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEPHEN J WONCH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1 |
| City | GRAND RAPIDS | City |
| State | MI | State |
| ZIP Code | 49506 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 848904 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.AQUINAS.EDU/CLC | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2001 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | EDUCATION | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 477896 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 499298 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 371814 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 296564 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 658 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4729 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 29984 | OtherRevenuePriorYear |
| Other Revenue Current Year | 7740 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 880352 | TotalRevenuePriorYear |
| Total Revenue Current Year | 808331 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 633218 | OtherExpensePriorYear |
| Other Expenses Current Year | 614538 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 645218 | TotalExpensesPriorYear |
| Total Expenses Current Year | 614538 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 235134 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 193793 | RevenuesLessExpensesCY |
| Total Assets BOY | 639565 | TotalAssetsBOY |
| Total Assets EOY | 899840 | TotalAssetsEOY |
| Total Liabilities BOY | 81225 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 138479 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 558340 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 761361 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE OPPORTUNITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN WITH MOTOR CHALLENGES TO ACHIEVE OPTIMAL PHYSICAL, COGNITIVE AND SOCIAL INDEPENDENCE THROUGH THE APPLICATION AND PROMOTION OF CONDUCTIVE EDUCATION PRINCIPLES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 614538 | Expense |
| Revenue | 296564 | Revenue |
| Description | THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN IS AN INTENSIVE, MULTIDISCIPLINARY APPROACH TO EDUCATION, TRAINING, AND DEVELOPMENT FOR YOUTH WITH CEREBRAL PALSY, SPINA BIFIDA AND OTHER MOTOR DISORDERS. | Description |
| Total Program Service Expense | 614538 | 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 | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | 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 | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | 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 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| 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 | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | 1 | 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 | 0 | 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 | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN RITCH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6166322885 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2714 MAPLEWOOD DR SE | AddressLine1 |
| City | GRAND RAPIDS | City |
| State | MI | State |
| ZIP Code | 49506 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| JEFF AGAR | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| BRAD ANDRZEJEWSKI | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CHARLES BEHLER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| MICHAEL BEST | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CATHY BOYER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| RALPH GARLICK | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| KEN HOEXUM | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| KURT LACKS | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JOHN RITCH PT MS FACHE | ||||||
| PRESIDENT | 5.00 | X | 0 | 0 | 0 | X |
| CHUCK SAUR | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| JULIE TOWNER | ||||||
| TREASURER | 5.00 | X | 0 | 0 | 0 | X |
| BOB VAN DONGEN | ||||||
| VICE PRESIDENT | 5.00 | X | 0 | 0 | 0 | X |
| JURGEN LUDERS MD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| PAULA MEEHAN | ||||||
| DIRECTOR | 5.00 | X | 0 | 93169 | 18384 | |
| ANDREW BEHLER DO MPH | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| LISA BUTH | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| AMANDA CARLSON | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| RANDY WAGNER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| TERRY STELTER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 0 | 26390 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 119559 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 18384 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 28668 | FederatedCampaigns |
| Fundraising Events | 284434 | FundraisingEvents |
| Government Grants | 86259 | GovernmentGrants |
| All Other Contributions | 99937 | AllOtherContributions |
| Total Contributions | 499298 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND FEES | Description |
| Business Code | 611110 | BusinessCode |
| Total Revenue Column | 296564 | TotalRevenueColumn |
| Related Or Exempt Function Income | 296564 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 296564 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4729 | TotalRevenueColumn |
| Exclusion | $4,729 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 48313 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 284434 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 40573 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7740 | TotalRevenueColumn |
| Exclusion | $7,740 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 808331 | TotalRevenueColumn |
| Related Or Exempt Function Income | 296564 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $12,469 | ExclusionAmount |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 470127 | Total |
| Program Services | 470127 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32420 | Total |
| Program Services | 32420 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79748 | Total |
| Program Services | 79748 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22837 | Total |
| Program Services | 22837 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| MISCELLANEOUS | 7199 | 7199 |
| STAFF DEVELOPMENT | 2207 | 2207 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 614538 | Total |
| Program Services | 614538 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 333527 | BOY |
| EOY | 340638 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 6342 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72008 | BOY |
| EOY | 4806 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 206 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 234030 | BOY |
| EOY | 547848 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 639565 | BOY |
| EOY | 899840 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10931 | BOY |
| EOY | 8743 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70294 | BOY |
| EOY | 129736 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81225 | BOY |
| EOY | 138479 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 558340 | BOY |
| EOY | 761361 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 558340 | BOY |
| EOY | 761361 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 639565 | BOY |
| EOY | 899840 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 193793 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 9228 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 312777 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 13816 | InvestmentEarningsOrLosses |
| End Of Year Balance | 326593 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 305460 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 7317 | InvestmentEarningsOrLosses |
| End Of Year Balance | 312777 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 297662 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 13894 | InvestmentEarningsOrLosses |
| Other Expenditures | 6096 | OtherExpenditures |
| End Of Year Balance | 305460 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 281890 | BeginningOfYearBalance |
| Contributions | 26395 | Contributions |
| Investment Earnings Or Losses | -10623 | InvestmentEarningsOrLosses |
| End Of Year Balance | 297662 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Total Revenue | 808331 | TotalRevenue |
| Total Expenses | 614538 | TotalExpenses |
| Excess Or Deficit For Year | 193793 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 9228 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 9228 | TotalAdjustments |
| Excess Or Deficit Per FS | 203021 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 858132 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 9228 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 9228 | RevenueNotRptdF990 |
| Revenue Subtotal | 848904 | RevenueSubtotal |
| Other Revenues Not Included | -40573 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -40573 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 808331 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 655111 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 40573 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 40573 | ExpensesNotRptdF990 |
| Expenses Subtotal | 614538 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 614538 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | TO FURTHER THE MISSION OF THE COLLEGE |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE INTERNAL REVENUE SERVICE HAS RULED THAT THE COLLEGE HAS BEEN RECOGNIZED AS AN ORGANIZATION IN INTERNAL REVENUE CODE (IRC) SECTION 501C(3) AND SECTION 509(A) AS A PUBLIC CHARITY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). ACCORDINGLY NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UP EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2012, AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2009. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES -40,573. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 40,573. |
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 | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE CASE STATEMENT AND ALL PUBLICATIONS CONCERNING THE CONDUCTIVE EDUCATION AND REHABILITATION CENTER OF MICHIGAN CONTAIN THE NONDISCRIMINATORY POLICY. ALL PUBLICATIONS STATE THE CENTER ADMITS STUDENTS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | AQUINAS COLLEGE PROVIDES STUDENTS WITH APPLICABLE FEDERAL TITLE IV STUDENT ASSISTANCE PROGRAMS AND THAT OF MICHIGAN GRANTS AND SCHOLARSHIPS. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | EVENING OF CELEBRATION | NameOfEvent1 |
| Gross Receipts Event1 | 286165 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 237852 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 48313 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 36240 | OtherDirectExpensesEvent1 |
| Name Of Event2 | TEAM CLC | NameOfEvent2 |
| Gross Receipts Event2 | 46582 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 46582 | CharitableContributionsEvent2 |
| Other Direct Expenses Event2 | 4333 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 332747 | GrossReceiptsTotal |
| Charitable Contributions Total | 284434 | CharitableContributionsTotal |
| Gross Revenue Total Events | 48313 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 40573 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 40573 | DirectExpenseSummaryEvents |
| Net Income Summary | 7740 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CHARLES AND ANDREW BEHLER ARE RELATED. | |
| FORM 990, PART VI, SECTION A, LINE 6 | AQUINAS COLLEGE IS THE SOLE MEMBER OF THE ORGANIZATION. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD MEMBERS OF AQUINAS HAVE THE RIGHT TO REMOVE OR APPOINT MEMBERS OF THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS OF THE BOARD ARE SUBJECT TO FINAL APPROVAL BY THE BOAD OF AQUINAS COLLEGE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM WHO PERFORMED THE YEAR END AUDIT, THEN SUBSEQUENTLY REVIEWED BY THE VP FOR FINANCE AND, FROM THE BOARD OF TRUSTEES, THE TREASURER. THE TREASURER MAKES THE 990 AVAILABLE FOR REVIEW TO MEMBERS OF THE BUSINESS AND FINANCE COMMITTEE OF THE BOARD. THIS COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCES OF THE COLLEGE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | POLICY WAS PUT INTO EFFECT DURING THE FISCAL YEAR BEING REPORTED ON. AT THE ANNUAL DIRECTORS MEETING THE POLICY WILL BE REVIEWED WITH THE DIRECTORS TO IDENTIFY ANY COMPLIANCE ISSUES. IF A CONFLICT IS IDENTIFIED, IT IS DISCUSSED WITH THE INDIVIDUAL. IF THE INDIVIDUAL DOES NOT ELIMINATE THE CONFLICT, THEY ARE REMOVED FROM THEIR ROLE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST | |
| FORM 990, PART VII | PAULA MEEHAN WORKED AN AVERAGE OF AT LEAST 40 PER WEEK AT A RELATED ORGANIZATION. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED GAINS ON INVESTMENTS: 9,228. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 990, PART XII, LINE 2C | NO CHANGE IN PROCESS FROM PRIOR YEAR |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AQUINAS COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1607 ROBINSON ROAD SE | AddressLine1 |
| City | GRAND RAPIDS | City |
| State | MI | State |
| ZIP Code | 495061741 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381367080 | EIN |
| Primary Activities | EDUCATION | PrimaryActivities |
| Legal Domicile State | MI | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 2 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| 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 | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| 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 | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AQUINAS COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionType |
| Amount Involved | 390208 | AmountInvolved |
| Method Of Amt Determination | ACTUAL | MethodOfAmtDetermination |