2013-07-15T11:45:04-05:00 2012-08-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2011-09-01 446000294 Cleveland Chiropractic College % CHRISTINA NICHOLSON CLEV 9132340600 10850 Lowell Ave Overland Park KS 66210 CARL S CLEVELAND III DC 2013-07-15 true Michael J Engle 8162216300 2011 2016-02-24 21:20:13Z Carl Cleveland III DC 10850 Lowell Ave Overland Park KS 66210 13888250 false X www.cleveland.edu X 1922 MO THE CLEVELAND MISSION IS TO PROVIDE STRONG STUDENT-CENTERED ACADEMIC AND PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. 9 9 112 9 -109156 -64114 90205 340741 12684957 12646368 343421 -65496 810095 -2589783 13928678 10331830 292909 273432 0 0 4884335 5103854 0 0 0 6936514 6891783 12113758 12269069 1814920 -1937239 41162886 42106391 24603111 27778913 16559775 14327478 X SEE SCHEDULE O false false 10097907 237432 12699498 TO EDUCATE DOCTORS OF CHIROPRACTIC AS PRIMARY HEALTH CARE PROVIDERS; TO OFFER CONTINUING EDUATION FOR DOCTORS OF CHIROPRACTIC; TO PROVIDE UNDERGRADUATE EDUCATION IN SELECTED BIOLOGICAL SCIENCES; TO CONDUCT RESEARCH; TO PROVIDE HEALTH CARE AND OUTREACH SERVICES TO THE COMMUNITY, SUPPORT SERVICES TO ALUMNI AND OTHER HEALTH CARE PROVIDERS, AND VOLUNTEER SERVICES TO CIVIC AND PROFESSIONAL ORGANIZATIONS. THE TOTAL NUMBER OF STUDENTS EDUCATED AT CLEVELAND CHIROPRACTIC COLLEGE OF KC IN 2012 WAS 636. 10097907 true true false false false false false false false true true false false false true true false true true false false false false false false false false false true true true false false false false false false false false true false false false false false true true false false false false true 5 0 112 true true true false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false KS MO X CHRISTINA NICHOLSON 9132340644 10850 LOWELL AVENUE Overland Park KS 66210 X Charles A Eddy DC 1.0 X X 0 0 0 Ernst Anrig DC 1.0 X X 0 0 0 Timothy E Meng DC 1.0 X X 0 0 0 Allen A Ashworth BS 1.0 X 0 0 0 Daniel Fahnestock DC 1.0 X 0 0 0 The Honorable Anna Ho 1.0 X 0 0 0 JAMES C ANDERSON 1.0 X 0 0 0 Edward McKenzie DC 1.0 X 0 0 0 Rosemarie Wilson DC 1.0 X 0 0 0 Carl Cleveland III DC 12.0 X 0 298043 7974 David Clark Beckley 40.0 X 119326 0 9399 ASHLEY CLEVELAND 20.0 X 0 144713 4982 Jeffrey D Karp 20.0 X 0 181634 11234 119326 624390 33589 1 false true false DAVIS SAFETY SUPPLY JANITORIAL 201780 ARAMARK SERVICES INC FOOD SERVICES 191332 ASAP Guards Inc Security Service 106505 P1 GROUP ENGINEERING SERVICES 154053 4 316000 24741 340741 TUITION & FEES 611600 11653372 11653372 CLINIC REVENUE 621400 987939 987939 STUDENT LOAN INTEREST 611600 5057 5057 12646368 48103 48103 0 0 687106 3442821 -2755715 -2755715 -109156 -2646559 0 113599 -113599 -113599 -113599 0 0 0 MANAGEMENT FEES 900099 162286 162286 All Other Misc Revenue 900099 3646 3646 3646 3646 165932 10331830 12808654 -109156 -2708409 0 273432 273432 0 0 0 0 4191496 4072561 118935 123653 119842 3811 493278 477417 15861 295427 287046 8381 2417327 1157237 1260090 350 350 8858 8858 0 0 64648 64648 38731 38731 100111 100111 326371 285040 41331 0 0 1098089 826282 271807 65199 62462 2737 0 0 251531 251531 0 1138936 1025042 113894 54429 54429 CHARITY CARE 751626 742840 8786 CAMPUS ACTIVITIES 309016 309016 EDUCATION 231149 231007 142 . 35412 35412 12269069 10097907 2171162 0 868381 7081621 0 0 0 0 106255 56157 0 0 0 0 0 0 0 0 138028 80802 37044311 6454063 32867135 30590248 4740330 3269958 0 0 475488 538258 0 0 1967269 489347 41162886 42106391 3550617 6438129 0 0 294810 3751585 13574557 13124557 0 0 0 0 5212088 230146 0 0 1971039 4234496 24603111 27778913 X 16133156 13876899 108882 132842 317737 317737 16559775 14327478 41162886 42106391 X -1937239 -295058 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 414116 25271 4530 434857 366834 47282 0 0 414116 354429 21286 6000 2881 366834 377809 -14790 6000 2590 354429 0.73000 0.27000 false true true 1200000 5900000 7100000 3446109 20082867 3025451 20503524 163308 5512034 3428611 2246731 739993 739993 30590248 0 GOVERNMENT LOAN PAYMENTS 518903 RELATED PARTY PAYABLES 3665125 DEPOSITS 50468 4234496 10331830 12269069 -1937239 -438755 143697 -295058 -2232297 13375952 -438755 6238284 5799529 7576423 2755407 2755407 10331830 15953626 6583662 6583662 9369964 2899105 2899105 12269069 ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE HELD ON BEHALF OF THE COLLEGE BY A RELATED ORGANIZATION. THESE FUNDS WERE ESTABLISHED TO SUPPORT THE COLLEGE AND FUND SCHOLARSHIPS FOR QUALIFYING STUDENTS. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. OTHER - RECONCILIATION OF REVENUE PER AUDITED F/S AND TAX RETURN SCHEDULE D, PART XI, LINE 8 RECLASS OF EXPENSES $144,225 OTHER - REVENUE INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSES $3,442,821 RELATED ORGANIZATIONS' REVENUE $3,182,723 ELIMINATIONS $(387,260) ---------- TOTAL $6,328,284 ========== OTHER - REVENUE INCLUDED ON FORM 990, PART VII, LINE 12 BUT NOT ON LINE 1 SCHEDULE D, PART XII, LINE 4B MANAGEMENT FEES $2,417,327 SCHOLARSHIPS $ 273,432 INVESTMENT FEES $ 64,648 ---------- TOTAL $2,755,407 ========== OTHER - EXPENSE INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25 SCHEDULE D, PART XIII, LINE 2D RENTAL EXPENSES $3,442,821 RELATED ORGANIZATIONS' EXPENSES $3,528,101 ELIMINATIONS $(387,260) ---------- TOTAL $6,583,662 ========== OTHER - EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25 BUT NOT ON LINE 1 SCHEDULE D, PART XIII, LINE 4B MANAGEMENT FEES $2,417,327 SCHOLARSHIPS $ 273,432 RECLASS OF EXPENSES $ 143,698 INVESTMENT FEES $ 64,648 ---------- TOTAL $2,899,105 ========== true true true true true true true false false false false false false false false true false true NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS INCLUDED IN ALL CORRESPONDENCE, DISPLAYED ON ADVERTISEMENTS WITHIN THE ADMINISTRATIVE OFFICE BUILDING, AND WRITTEN IN BOTH THE STUDENT AND EMPLOYEE HANDBOOK AND COURSE CATALOG. FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVED FINANCIAL ASSISTANCE FROM GOVERNMENTAL AGENCIES TO HELP FUND THE OPERATIONS OF THE UNIVERSITY AND FUND VARIOUS ACADEMIC PROGRAMS. true Scholarships 69 273432 PROCESS FOR MONITORING THE USE OF GRANTS IN THE U.S. SCHEDULE I, PART I, LINE 2 AS PART OF OUR MISSION, SCHOLARSHIPS ARE AWARDED BASED ON SELECTION BY A COMMITTEE UPON SUBMISSION OF AN APPLICATION TO BE USED TOWARDS THE COST OF ATTENDANCE. THESE SCHOLARSHIPS ARE AWARDED ON A TRIMESTER BASIS. ADDITIONALLY, TUITION LEVERAGE AWARDS ARE OFFERED BASED ON MERIT. THESE AWARDS ARE FOR TUITION ONLY AND FOLLOW THE STUDENT FOR THEIR PERIOD OF ENROLLMENT AS LONG AS THEY MAINTAIN GOOD STANDING. false true false false false false false false false Carl Cleveland III DC 0 296976 0 0 0 1067 0 7350 0 624 0 306017 0 0 Jeffrey D Karp 0 181376 0 0 0 258 0 5610 0 5624 0 192868 0 0 COMPENSATION FROM A RELATED ORGANIZATION FORM 990, PART VII; SCHEDULE J, PART I, LINE 3 & PART II COMPENSATION FOR CARL CLEVELAND III DC, ASHLEY CLEVELAND, AND JEFF KARP ARE PROVIDED BY CLEVELAND UNIVERSITY - KANSAS CITY (CUKC), A RELATED ENTITY. CUKC USES A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH DR. CLEVELAND'S COMPENSATION. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B Dr. Carl Cleveland III participates in a supplemental nonqualified retirement plan. No accrual or payments were made for the fiscal year ending 8/31/12, and the previously accrued plan was reduced by $63,769. KANSAS DEVELOPMENT FINANCE AUTHORITY 431066589 2007-02-08 16000000 EDUCATIONAL FACILITIES false false false 0 0 16000000 0 0 0 0 0 0 15847450 0 0 2007 false false true true false false false false 0 true false true false 0 false 0 false false SEE PART V BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV, LINES 1 & 2 A) ELIZABETH CLEVELAND B) ELIZABETH CLEVELAND IS THE WIFE OF CARL CLEVELAND III DC, AN OFFICER OF CLEVELAND CHIROPRACTIC COLLEGE C) $51,423 D) ELIZABETH CLEVELAND'S COMPENSATION WAS PAID BY CLEVELAND CHIROPRACTIC COLLEGE(CCC) IN CALENDAR 2011 AND CLEVELAND UNIVERSITY(CU) IN CALENDAR 2012. HOWEVER, SHE IS AN OFFICER OF CLEVELAND COLLEGE FOUNDATION FUND, INC., A RELATED ORGANIZATION. THE FOUNDATION REIMBURSES 70% OF THE COMPENSATION EXPENSE INCURRED. E) NO ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE CLEVELAND MISSION IS TO PROVIDE STRONG STUDENT-CENTERED ACADEMIC AND PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION A, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY ALL OFFICERS AND ACCOUNTING PERSONNEL OF CLEVELAND CHIROPRACTIC COLLEGE. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NEEDED CORRECTIONS OR CLARIFICATIONS ARE MADE. THE 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE 990. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NEEDED CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C AT THE TIME OF HIRE OR ELECTION (IN THE CASE OF DIRECTORS) AND ANNUALLY THEREAFTER, THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PROVIDED THE APPLICABLE CONFLICT OF INTEREST DISCLOSURES WHICH SHALL BE COMPLETED TO IDENTIFY ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH IT IS BELIEVED A CONFLICT MAY ARISE. IF A CONFLICT ARISES, THE OFFICER, DIRECTOR, OR KEY EMPLOYEE ABSTAINS FROM THE VOTE OF THE CONFLICTED TRANSACTION. AN APPROPRIATE REPORT SHALL BE SUBMITTED TO THE EXECUTIVE BOARD CONCERNING ANY INTEREST DISCLOSED FOR MONITORING. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 The Organization's governing documents, conflict of interest policy and financial statements are available upon request. DR. CARL CLEVELAND'S COMPENSATION FORM 990, PART VII, SECTION A, LINE 1A Dr. Carl Cleveland III participates in a supplemental nonqualified retirement plan. No accrual or payments were made for the fiscal year ending 8/31/12, and the previously accrued plan was reduced by $63,769. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 UNREALIZED LOSS $(438,755) RECLASS OF EXPENSES $ 143,697 -------- TOTAL $(295,058) ======== HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Charles A Eddy DC TITLE:Director/Chairman HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Ernst Anrig DC TITLE:Director/Vice Chairman HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Timothy E Meng DC TITLE:Director/Secretary/Treasurer HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Allen A Ashworth BS TITLE:Director HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Daniel Fahnestock DC TITLE:Director HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:The Honorable Anna Ho TITLE:Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES C ANDERSON TITLE:Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Edward McKenzie DC TITLE:Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Rosemarie Wilson DC TITLE:Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Carl Cleveland III DC TITLE:President HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ASHLEY CLEVELAND TITLE:PROVOST HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Jeffrey D Karp TITLE:COO/CFO HOURS:20 ACQUISITION 8205 LLC 10850 Lowell Ave Overland Park KS 66210 205953399 REAL ESTATE MO -217908 4198995 NA Cleveland Chiropractic College of LA 590 N Vermont Ave Los Angeles CA 90004 952988463 SUPPORT ORG CA 501(C)(3) 11A CCC true Cleveland University - KC 10850 Lowell Ave Overland Park KS 66210 431430599 SUPPORT ORG MO 501(C)(3) 11B NA false Cleveland College Foundation Fund Inc 10850 Lowell Ave Overland Park KS 66210 431822649 SUPPORT ORG MO 501(C)(3) 11A CCC true CCC CONDO ASSOCIATION 10850 Lowell Ave Overland Park KS 66210 262152297 REAL ESTATE KS NA C CORP 0 0 0.00000 false false true false false false false false false false true false true true false true false true