MCPHERSON COLLEGE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MCPHERSON COLLEGE (EIN 48-0543736)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-14
- IRS object ID
- 201341349349303474
- 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 D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T14:55:30-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SWINDOLL JANZEN HAWK & LOYD LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 S MAIN ST PO BOX 1337 | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 674601337 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480543736 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCPHERSON COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MCPH | NameControl |
| Phone | 6202410731 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 E EUCLID | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 67460 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL P SCHNIEDER | Name |
| Title | PRESIDENT | Title |
| Phone | 6202410731 | Phone |
| Date Signed | 2013-05-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KYLE J HAWK CPA | Name |
| Phone | 6202411826 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL SCHNEIDER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 E EUCLID | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 67460 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 26004602 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MCPHERSON.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1887 | YearFormation |
| State Legal Domicile | KS | StateLegalDomicile |
| Activity Or Mission Description | TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 620 STUDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 25 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 25 | NbrIndependentVotingMembers |
| Total Nbr Employees | 487 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 3966174 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3595979 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16029278 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16059207 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1707597 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1099976 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 389116 | OtherRevenuePriorYear |
| Other Revenue Current Year | 269659 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 22092165 | TotalRevenuePriorYear |
| Total Revenue Current Year | 21024821 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6671842 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6298186 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7143608 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7353176 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 14368 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 24411 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 759312 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7905860 | OtherExpensePriorYear |
| Other Expenses Current Year | 7680593 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 21735678 | TotalExpensesPriorYear |
| Total Expenses Current Year | 21356366 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 356487 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -331545 | RevenuesLessExpensesCY |
| Total Assets BOY | 56587976 | TotalAssetsBOY |
| Total Assets EOY | 55469850 | TotalAssetsEOY |
| Total Liabilities BOY | 11121824 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 10928940 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 45466152 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 44540910 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 620 STUDENTS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 16229001 | Expense |
| Grants | 6298186 | Grants |
| Description | MCPHERSON COLLEGE IS A PRIVATE FOUR-YEAR INSTITUTION WHICH PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS FOR TWO DEGREES. THE COLLEGE PROVIDES APPROXIMATELY 620 STUDENTS WITH AN EDUCATIONAL OPPORTUNITY THAT EMPHASISES THE MISSION WHICH IS TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION, AND SERVICE. | Description |
| Total Program Service Expense | 16229001 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | 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 | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | 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 | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 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 | 120 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 487 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | true | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 25 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 25 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | 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 |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RICK TUXHORN CPA VP FOR FINANCE | NamePerson |
| Telephone Number | 6202420468 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 E EUCLID | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 67460 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (27 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 |
|---|---|---|---|---|---|---|---|
| DARYL K BEAM | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| AMY DIAZ BRUBAKER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEPHEN BURKHOLDER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KEVIN R CARMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD D DOLL | |||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | X | |
| BRAD S ELLIOTT | |||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X | |
| JESSICA BOOTHE EVERTON | |||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X | |
| VINCETTE L GOERL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BILL GROVE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HARRIET HELMAN HILL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CRAIG E HOLMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KERRILEE E KOBBEMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CAROL W LELAND | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DOUGLAS A LENGEL | |||||||
| VICE-CHAIR | 1.00 | X | 0 | 0 | 0 | X | |
| CRAIG LITTLE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES LOVING | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KATHERINE J MELHORN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEPHEN MOHIER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CAROLYN SCHROCK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LESLIE SHENEFELT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MYRON STINE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROBERTA STRICKLER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CARINE E ULLOM | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAUL D ULLOM-MINNICH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAULA J VINCENT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL SCHNEIDER | |||||||
| PRESIDENT | 40.00 | 174195 | 0 | 51085 | X | ||
| KENT EATON | |||||||
| VP ACADEMIC | 40.00 | 107239 | 0 | 12665 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 281434 | TotalReportableCompFromOrg |
| Total Other Compensation | 63750 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Government Grants | 612085 | GovernmentGrants |
| All Other Contributions | 2983894 | AllOtherContributions |
| Noncash Contributions | 54321 | NoncashContributions |
| Total Contributions | 3595979 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611710 | 12389611 | 12389611 |
| AUXILIARY ENTERPRISE | 611710 | 3669596 | 3669596 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16059207 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 520736 | TotalRevenueColumn |
| Exclusion | $520,736 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 6000 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 45293 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -39293 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -39293 | TotalRevenueColumn |
| Exclusion | -$39,293 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4153721 | Securities |
| Other | 1143216 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4133905 | Securities |
| Other | 583792 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19816 | Securities |
| Other | 559424 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 579240 | TotalRevenueColumn |
| Exclusion | $579,240 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 248250 | GrossSalesOfInventory |
| Cost Of Goods Sold | 216791 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31459 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31459 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 277493 | TotalRevenueColumn |
| Related Or Exempt Function Income | 277493 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 277493 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21024821 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16368159 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,060,683 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6298186 | Total |
| Program Services | 6298186 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296422 | Total |
| Program Services | 110000 | ProgramServices |
| Management And General | 186422 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5800804 | Total |
| Program Services | 3919149 | ProgramServices |
| Management And General | 1556612 | ManagementAndGeneral |
| Fundraising | 325043 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 421105 | Total |
| Program Services | 258668 | ProgramServices |
| Management And General | 132085 | ManagementAndGeneral |
| Fundraising | 30352 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453925 | Total |
| Program Services | 288017 | ProgramServices |
| Management And General | 135624 | ManagementAndGeneral |
| Fundraising | 30284 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 380920 | Total |
| Program Services | 242770 | ProgramServices |
| Management And General | 115763 | ManagementAndGeneral |
| Fundraising | 22387 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146033 | Total |
| Program Services | 16936 | ProgramServices |
| Management And General | 129097 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13415 | Total |
| Management And General | 13415 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55178 | Total |
| Management And General | 55178 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24411 | Total |
| Fundraising | 24411 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203334 | Total |
| Management And General | 203334 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 416469 | Total |
| Program Services | 208475 | ProgramServices |
| Management And General | 207994 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90901 | Total |
| Program Services | 27505 | ProgramServices |
| Management And General | 55843 | ManagementAndGeneral |
| Fundraising | 7553 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 547530 | Total |
| Program Services | 27371 | ProgramServices |
| Management And General | 450182 | ManagementAndGeneral |
| Fundraising | 69977 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345065 | Total |
| Program Services | 276052 | ProgramServices |
| Management And General | 48309 | ManagementAndGeneral |
| Fundraising | 20704 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 755769 | Total |
| Program Services | 604615 | ProgramServices |
| Management And General | 105808 | ManagementAndGeneral |
| Fundraising | 45346 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 476294 | Total |
| Program Services | 236127 | ProgramServices |
| Management And General | 192556 | ManagementAndGeneral |
| Fundraising | 47611 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92905 | Total |
| Program Services | 29435 | ProgramServices |
| Management And General | 61870 | ManagementAndGeneral |
| Fundraising | 1600 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 232165 | Total |
| Management And General | 232165 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1179970 | Total |
| Program Services | 1061973 | ProgramServices |
| Management And General | 117997 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 269814 | Total |
| Program Services | 215851 | ProgramServices |
| Management And General | 37774 | ManagementAndGeneral |
| Fundraising | 16189 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| AUXILIARY | 1114020 | 1114020 | |
| GENERAL EDUCATION | 798888 | 798888 | |
| CO CURRICULAR | 417149 | 417149 | |
| ANNUITY PAYMENTS | 269430 | 269430 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 256264 | Total |
| Program Services | 77814 | ProgramServices |
| Management And General | 60595 | ManagementAndGeneral |
| Fundraising | 117855 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21356366 | Total |
| Program Services | 16229001 | ProgramServices |
| Management And General | 4368053 | ManagementAndGeneral |
| Fundraising | 759312 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2037791 | BOY |
| EOY | 1046370 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 690895 | BOY |
| EOY | 1804028 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 239241 | BOY |
| EOY | 278599 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1938634 | BOY |
| EOY | 1880208 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 942480 | BOY |
| EOY | 944669 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12513 | BOY |
| EOY | 10375 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40664811 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 20269222 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20404092 | BOY |
| EOY | 20395589 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23966582 | BOY |
| EOY | 22670421 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6127722 | BOY |
| EOY | 6255088 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228026 | BOY |
| EOY | 184503 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56587976 | BOY |
| EOY | 55469850 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40887 | BOY |
| EOY | 1626273 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 242660 | BOY |
| EOY | 225236 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5370000 | BOY |
| EOY | 5010000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 800000 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4668277 | BOY |
| EOY | 4067431 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11121824 | BOY |
| EOY | 10928940 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18947224 | BOY |
| EOY | 16940985 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1119314 | BOY |
| EOY | 1906021 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25399614 | BOY |
| EOY | 25693904 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45466152 | BOY |
| EOY | 44540910 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56587976 | BOY |
| EOY | 55469850 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -331545 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -593697 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31976427 | BeginningOfYearBalance |
| Contributions | 498456 | Contributions |
| Investment Earnings Or Losses | 434656 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 545384 | GrantsOrScholarships |
| Other Expenditures | 819139 | OtherExpenditures |
| End Of Year Balance | 31545016 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 26867043 | BeginningOfYearBalance |
| Contributions | 1583233 | Contributions |
| Investment Earnings Or Losses | 5346189 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 545384 | GrantsOrScholarships |
| Other Expenditures | 1274654 | OtherExpenditures |
| End Of Year Balance | 31976427 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 25566832 | BeginningOfYearBalance |
| Contributions | 837758 | Contributions |
| Investment Earnings Or Losses | 2459262 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 555731 | GrantsOrScholarships |
| Other Expenditures | 1441078 | OtherExpenditures |
| End Of Year Balance | 26867043 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31290824 | BeginningOfYearBalance |
| Contributions | 266319 | Contributions |
| Investment Earnings Or Losses | -3150389 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 508425 | GrantsOrScholarships |
| Other Expenditures | 2331497 | OtherExpenditures |
| End Of Year Balance | 25566832 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.17000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.81000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.02000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3664275 | OtherCostOrOtherBasis |
| Book Value | 3664275 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28927010 | OtherCostOrOtherBasis |
| Depreciation | 15846478 | Depreciation |
| Book Value | 13080532 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7793689 | OtherCostOrOtherBasis |
| Depreciation | 4269509 | Depreciation |
| Book Value | 3524180 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 279837 | OtherCostOrOtherBasis |
| Depreciation | 153235 | Depreciation |
| Book Value | 126602 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20395589 | TotalOfBookValueLandBuildings |
Financial Derivatives FinancialDerivatives
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 1436925 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| REAL ESTATE & FARM PROPERTY | 4353905 | C |
| MISCELLANEOUS | 464258 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6255088 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SPLIT-INTEREST AGREEMENTS | $2,675,338 |
| US GOVERNMENT LOANS FUNDS REFUNDABLE | $1,336,773 |
| STUDENT DEPOSITS | $55,320 |
| ACCRUED EXPENSES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4067431 | TotalOfAmounts |
| Total Revenue | 21024821 | TotalRevenue |
| Total Expenses | 21356366 | TotalExpenses |
| Excess Or Deficit For Year | -331545 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -593697 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -593697 | TotalAdjustments |
| Excess Or Deficit Per FS | -925242 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 13806557 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -593697 | NetUnrealizedGainsInvestments |
| Other Revenues | 216791 | OtherRevenues |
| Revenue Not Rptd F990 | -376906 | RevenueNotRptdF990 |
| Revenue Subtotal | 14183463 | RevenueSubtotal |
| Investment Expenses Not Included | 203334 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 6638024 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 6841358 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 21024821 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 14731799 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 216791 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 216791 | ExpensesNotRptdF990 |
| Expenses Subtotal | 14515008 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 203334 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 6638024 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 6841358 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 21356366 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| TERMS FOR NOT REPORTING ASSETS PER SFAS 116 | SCHEDULE D, PAGE 1, PART III, LINE 1A | THE COLLEGE'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, SCIENTIFIC SPECIMENS, AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, SCIENTIFIC, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED PERIODICALLY. NO COLLECTION ITEMS WERE DEACCESSIONED FOR THE YEARS ENDED JUNE 30, 2012 OR 2011. |
| COLLECTIONS AND RELATION TO EXEMPT PURPOSE | SCHEDULE D, PAGE 2, PART III, LINE 4 | MCPHERSON COLLEGE MAINTAINS ARTIFACTS OF A HISTORICAL, SCIENTIFIC AND CULTURAL SIGNIFICANCE TO THE COLLEGE AND THE COMMUNITY OF MCPHERSON AS A WHOLE. OUR MISSION IS TO CREATE WHOLE PERSONS AND WE BELIEVE ENCOURAGING THE DEVELOPMENT OF APPRECIATION FOR THINGS OF THIS NATURE IS BEST DEMONSTRATED IN THE WAY WE OURSELVES PRESERVE AND CARE FOR THESE ARTIFACTS. |
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | MCPHERSON COLLEGE'S ENDOWMENT FUND IS INTENDED TO PROVIDE AN INVESTED PRINCIPAL FROM WHICH EARNINGS CAN BE DRAWN TO ENSURE INCOME FOR SCHOLARSHIPS FOR STUDENTS AND OTHER BOARD DESIGNATED SPENDING AS NEEDED TO ENHANCE THE EDUCATIONAL EXPERIENCE WE STRIVE TO PROVIDE. |
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | COST OF GOODS SOLD 216,791 SCHOLARSHIPS AND GRANTS -6,429,681 CHANGE IN SPLIT-INTEREST -269,427 OTHER 61,084 COST OF GOODS SOLD -216,791 SCHOLARSHIPS AND GRANTS 6,429,681 CHANGE IN SPLIT-INTEREST 269,427 OTHER -61,084 |
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD 216,791 |
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | SCHOLARSHIPS AND GRANTS 6,429,681 CHANGE IN SPLIT-INTEREST 269,427 OTHER -61,084 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 2D | COST OF GOODS SOLD 216,791 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 4B | SCHOLARSHIPS AND GRANTS 6,429,681 CHANGE IN SPLIT-INTEREST 269,427 OTHER -61,084 |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | Identifier |
| Return Reference | SCHEDULE E LINE 6 | ReturnReference |
| Explanation | SCHEDULE E LINE 6A EXPLAINATION OF GOVERNMENT FINANCIAL AID MCPHERSON COLLEGE RECEIVES FEDERAL AID IN THE FORM OF PELL FSEOG FEDERAL WORK STUDY GRANTS TEACHER EDUCATION ASSISTANCE FOR COLELGE AND HIGHER EDUCATION PERKINS LOANS AND DIRECT LOANS | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAREN MULDER GERMAN ASSOC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5021 56 AVE COURT | AddressLine1 |
| City | BETTENDORF | City |
| State | IA | State |
| ZIP Code | 52722 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULTS | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
| Gross Receipts | 2058209 | GrossReceipts |
| Amount Retained By Contractor | 20279 | AmountRetainedByContractor |
| Net To Organization | 2037930 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 2058209 | TotalGrossReceipts |
| Total Retained By Contractors | 20279 | TotalRetainedByContractors |
| Total Net To Organization | 2037930 | TotalNetToOrganization |
| All States | All States | AllStates |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | STUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 362 | NumberOfRecipients |
| Amount Of Non Cash Assistance | 6298186 | AmountOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE I, PAGE 4, PART IV | ReturnReference |
| Explanation | ALL SCHOLARSHIPS & GRANTS ARE AWARDED TO STUDENTS ATTENDING MCPHERSON COLLEGE. THESE SCHOLARSHIPS & GRANTS ARE NON-CASH AWARDS, REQUIRING THE AWARDS TO BE USED AS A DIRECT REDUCTION IN TUITION COST. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | false | 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 |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHAEL SCHNEIDER | NamePerson |
| Base Compensation Filing Org | 174195 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 17420 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 33665 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 225280 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 16887 | CompReportPrior990FilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | WRITTEN REIMBURSEMENT POLICY EXPLANATION | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 1B | ReturnReference |
| Explanation | UNDER IRC SECT 119(A) THE VALUE OF LODGING PROVIDED IN KIND TO AN EMPLOYEE (THE PRESIDENT) FOR THE CONVENIENCE OF THE EMPLOYER IS EXCLUDABLE FROM GROSS INCOME IF THE EMPLOYEE IS REQUIRED TO ACCEPT SUCH LODGING ON THE BUSINESS PREMISES OF THE EMPLOYER AS A CONDITION OF EMPLOYMENT. THE COLLEGE REQUIRES AND FURNISHES A HOME FOR THE PRESIDENT USE AS A CONDITION OF HIS EMPLOYMENT. THE PRESIDENT IS TO USE THE HOME TO ENTERTAIN OR HOLD MEETINGS FOR BOARD MEMBERS, VARIOUS COLLEGE EMPLOYEES, POTENTIAL DONORS, AND STUDENTS. THIS IS A SCHOOL POLICY AND IS PART OF HIS EMPLOYMENT CONTRACT. THE PRESIDENT HAS USED THE RESIDENCE EXTENSIVELY FOR COLLEGE BUSINESS. HE HAS AN OFFICE IN THE HOUSE SOLEY DESIGNATED FOR COLLEGE WORK THAT HE USES EACH DAY AND WEEKENDS. THE PRESIDENT ENTERTAINS THE TRUSTEES AT EACH BOARD MEETING TIME AT HIS HOME, NOT TO MENTION VARIOUS TRUSTEES WHICH DROP BY CONTINUOUSLY THROUGHOUT THE YEAR. THE PRESIDENT WILL HOLD CABINET MEETINGS AT THE HOUSE PERIODICALLY. MEETINGS WITH COMMUNITY OFFICIALS OCCUR FREQUENTLY AT THE HOUSE. THE PRESIDENT MEETS POTENTIAL AND LONG TIME DONORS AT HIS HOME SEVERAL TIMES A MONTH TO SECURE CONTRIBUTIONS FOR THE COLLEGE. HE HOLDS A FRESHMAN SEMINAR CLASS AT THE HOME AT SEVERAL TIMES A MONTH. THE PRESIDENT HAS ALSO ALLOWED STUDENTS TO STAY AT THE HOUSE FOR SHORT STAYS WHEN NEEDED. HIS HOME IS ALWAYS OPEN TO STUDENTS TO DROP BY AND VISIT. THE PRESIDENT PERFORMS A MEANINGFUL PORTION OF HIS DUTIES AT HIS HOME. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF MCPHERSON SERIES 2009 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 486019780 | IssuerEIN |
| Date Issued | 2009-08-03 | DateIssued |
| Issue Price | 6110000 | IssuePrice |
| Description Of Purpose | REFINANCE OF EXISTING INDEBTEDNESS | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Refunding | false | CurrentRefunding |
| Advance Refunding | true | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | false | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Engage Bond Counsel Contracts | false | EngageBondCounselContracts |
| Any Research Agreements | false | AnyResearchAgreements |
| Engage Bond Counsel Research | true | EngageBondCounselResearch |
| Post Issuance Compliance Procdrs | true | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | false | Form8038TFiled |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Exception To Rebate | false | ExceptionToRebate |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 7879 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | PARTS & EQUIP | Description |
| Number Of Contributions | 52 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 46442 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS | Identifier |
| Return Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | ReturnReference |
| Explanation | SCHEDULE M, LINE 32B: STOCK DONATIONS ARE RECEIVED AT PEOPLES BANK AND TRUST IN MCPHERSON, KANSAS. AFTER THE DONOR IS IDENTIFIED, THE BANK SELLS THE STOCK AND DEPOSITS THE PROCEEDS IN A SEPARATE ACCOUNT SET UP FOR THESE TRANSACTIONS LESS THEIR COMMISSION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | TO DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION AND SERVICE. MCPHERSON COLLEGE IS A VIBRANT COMMUNITY OF PERSONS FROM DIVERSE FAITHS AND CULTURAL BACKGROUNDS. THE COLLEGE PROVIDES EDUCATION IN 18 UNDERGRADUATE MAJORS, SERVING APPROXIMATELY 620 STUDENTS. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | REVIEWED BY THE VP FOR FINANCE AND THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE BEING FILED. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES. IF A CONFLICT ARISES THE TRUSTEES ARE RECUSED FROM THE VOTE. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION DETERMINATION IS AIDED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION DETERMINATION IS AIDED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 5 | NET UNREALIZED LOSS ON INVESTMENTS. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED COLLEGES OF CENTRAL KANS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 S MAIN | AddressLine1 |
| City | MCPHERSON | City |
| State | KS | State |
| ZIP Code | 67460 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 486127349 | EIN |
| Primary Activities | ED SUPPORT | PrimaryActivities |
| Legal Domicile State | KS | LegalDomicileState |
| Exempt Code Section | 501C3 | ExemptCodeSection |
| Public Charity Status | 11A | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| 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 | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED COLLEGES OF CENTRAL KS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionType |
| Amount Involved | 245533 | AmountInvolved |
| Method Of Amt Determination | INVOICES | MethodOfAmtDetermination |