Iowa Wesleyan University: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- Iowa Wesleyan University (EIN 42-0680332)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2013-12-09
- IRS object ID
- 201343439349300759
- Schema version
- 2012v2.0
- 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 I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-09T12:36:39-08:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TD&T FINANCIAL GROUP PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 317 HIGH AVE E | AddressLine1 |
| City | OSKALOOSA | City |
| State | IA | State |
| ZIP Code | 525772823 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680332 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA WESLEYAN COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | IOWA | NameControl |
| Phone | 3193856206 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 N MAIN STREET | AddressLine1 |
| City | MT PLEASANT | City |
| State | IA | State |
| ZIP Code | 52641 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PHYLLIS WHITNEY | Name |
| Title | CFO | Title |
| Date Signed | 2013-12-09 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Joseph B Ryan CPA | Name |
| PTIN | P00769873 | PTIN |
| Phone | 6416722523 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 28153992 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.IWC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1842 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | The mission of Iowa Wesleyan College is to prepare students to succeed in a changing global environment. Iowa Wesleyan is a four year liberal arts college providing quality individualized learning experiences that combine the development of the intellect with adaptive life skills. The college is affiliated with the United Methodist Church with which it shares a commitment to spiritual values, social justice and human welfare. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 35 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 30 | NbrIndependentVotingMembers |
| Total Nbr Employees | 469 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 4062241 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2141899 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16853476 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15178233 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 312820 | InvestmentIncomePriorYear |
| Investment Income Current Year | 352503 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 62320 | OtherRevenuePriorYear |
| Other Revenue Current Year | 52725 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 21290857 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17725360 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5827301 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5269717 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7662253 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8013375 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 345617 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6454764 | OtherExpensePriorYear |
| Other Expenses Current Year | 6895965 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19944318 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20179057 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1346539 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2453697 | RevenuesLessExpensesCY |
| Total Assets BOY | 44203033 | TotalAssetsBOY |
| Total Assets EOY | 44047467 | TotalAssetsEOY |
| Total Liabilities BOY | 15493570 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 16205508 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 28709463 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27841959 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The mission of Iowa Wesleyan College is to prepare students to succeed in a changing global environment. Iowa Wesleyan is a four year liberal arts college providing quality individualized learning experiences that combine the development of the intellect with adaptive life skills. The college is affiliated with the United Methodist Church with which it shares a commitment to spiritual values, social justice and human welfare. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 7526656 | Expense |
| Revenue | 12648529 | Revenue |
| Description | THE COLLEGE IS ACCREDITED AS A BACCALAUREATE INSTITUTION BY THE NORTH CENTRAL ASSOC. OF COLLEGES AND UNIVERSITIES. STUDENT PAYMENTS OF TUITION AND SERVICE FEES ARE USED TO PROVIDE THE HIGHEST POSSIBLE QUALITY EDUCATION AT THE LOWEST POSSIBLE COST. THE COLLEGE HAD 1,231 FULL AND PART TIME STUDENTS ENROLLED DURING THE FALL AND SPRING SEMESTERS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5269717 | Expense |
| Grants | 5269717 | Grants |
| Description | SCHOLARSHIP PROGRAMS FOR SCHOLARSHIPS AND GRANTS TO 663 STUDENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2587443 | Expense |
| Description | STUDENTS SERVICES, INCLUDING STUDENT DEVELOPMENT, ACADEMIC AND CAREER COUNSELING, INTERCOLLEGIATE ATHLETICS, FINANCIAL ASSISTANCE AND OTHER SERVICES, WAS PROVIDED TO 1,231 FULL AND PART TIME STUDENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1794095 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 17177911 | 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 | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | 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 | false | 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 | true | EscrowAccount |
| On Behalf Of Issuer | true | 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 | false | 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 | 27 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 469 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| 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 | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 35 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 30 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PHYLLIS WHITNEY | NamePerson |
| Telephone Number | 3193856206 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 N MAIN STREET | AddressLine1 |
| City | MT PLEASANT | City |
| State | IA | State |
| ZIP Code | 52641 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (42 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| CHARLES SMITH | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| CHRISTOPHER VAN GELS | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JULIUS TRIMBLE | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| LORI WILLIAMS-WRIGHT | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| DON WILEY | |||||||
| Chairman | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| THEODORE ROTH | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| HERB SHAFER | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JODIE BECK WENDEL | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| KENT SWAIM | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| DAVID STANLEY | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| HUGH STAFFORD | |||||||
| MARKETING CHAIR | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| GARY SHAW | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JD SCHIMMELPFENNIG | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| KENNETH ROYAR | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JASON KIESEY | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| RANDALL PERRY | |||||||
| CHR CHURCH REL | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| VINCENT NACCARATO | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| MICHAEL MORGAN | |||||||
| VICE CHAIRMAN | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| ROBERT MILLER | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| DAVID MCCOID | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| BYRON JOHNSON | |||||||
| FINANCE CHAIR | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| STEVE HEDLUND | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| CHARLES ESPY JR | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| WALLACE LOH | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| ELIZABETH GARRELS | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| A LOWELL DOUD | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JOHN CAVANAH | |||||||
| ACD. AFR. CHAIR | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| JOHN BADGER | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JOY ANDERSON | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| ANN KLINGENSMITH | |||||||
| FACULTY REP | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| RICHARD FERGUSON | |||||||
| STU. AFR. CHAIR | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| MARY ELGAR | |||||||
| Secretary | 1.00 | 0.00 | X | 0 | 0 | 0 | X |
| BOUDICCA FISHER | |||||||
| SGA PRESIDENT | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| W CHRISTINE RAUSCHER | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| KATHY NELLOR | |||||||
| Trustee | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| JEFFREY FAGER | |||||||
| VP & ACADE DEAN | 50.00 | 0.00 | 54600 | 0 | 10900 | X | |
| JERRY THOMAS | |||||||
| VP INST. RELATI | 50.00 | 0.00 | 97945 | 0 | 19830 | X | |
| CAROL NEMITZ | |||||||
| SP ASST TO PRES | 40.00 | 0.00 | 14400 | 0 | 0 | X | |
| LINDA BUCHANAN | |||||||
| DEAN OF STUDENT | 50.00 | 0.00 | 99705 | 0 | 12724 | X | |
| NANCY ERICKSON | |||||||
| FORMER VP | 50.00 | 0.00 | 43398 | 0 | 5203 | X | |
| PHYILLIS WHITNEY | |||||||
| SR VP & CFO | 50.00 | 0.00 | 122000 | 0 | 22640 | X | |
| JAY K SIMMONS | |||||||
| President | 50.00 | 0.00 | 214495 | 0 | 28869 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 646543 | TotalReportableCompFromOrg |
| Total Other Compensation | 100166 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| US BANK | |||||
| PO BOX 790408 | ST LOUIS | MO | 63179 | CREDIT CARD | 315738 |
| SODEXHO AMERICA | |||||
| 601 N MAIN | MT PLEASANT | IA | 52641 | FOOD SERVICE | 823057 |
| REGIS UNIVERSITY | |||||
| 3333 Regis Boulevard | Denver | CO | 80221 | Online class fees | 199675 |
| NATIONAL MANAGEMENT RESOURCES | |||||
| PO BOX 1224 | LaGrange | GA | 30241 | MAINTENANCE | 788511 |
| ENERGY SYSTEMS GROUP LLC | |||||
| PO BOX 634987 | CINCINNATI | OH | 45263 | HEATING/COOLING WORK | 243116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Government Grants | 121855 | GovernmentGrants |
| All Other Contributions | 2020044 | AllOtherContributions |
| Noncash Contributions | 173371 | NoncashContributions |
| Total Contributions | 2141899 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | 12648529 | 12648529 | |
| ROOM & BOARD | 721310 | 2118089 | $2,118,089 | |
| MISC FEES | 900099 | 94100 | $94,100 | |
| FINANCE CHARGE | 900099 | 34004 | $34,004 | |
| BOOKSTORE | 451211 | 283511 | $283,511 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15178233 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 283358 | TotalRevenueColumn |
| Exclusion | $283,358 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 52725 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 52725 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52725 | TotalRevenueColumn |
| Exclusion | $52,725 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10496268 | Securities |
| Other | 1509 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10428523 | Securities |
| Other | 109 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 67745 | Securities |
| Other | 1400 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 69145 | TotalRevenueColumn |
| Exclusion | $69,145 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17725360 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12648529 | RelatedOrExemptFunctionIncome |
| Exclusion | $2,934,932 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5269717 | Total |
| Program Services | 5269717 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 755918 | Total |
| Program Services | 238899 | ProgramServices |
| Management And General | 396034 | ManagementAndGeneral |
| Fundraising | 120985 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5356553 | Total |
| Program Services | 4530746 | ProgramServices |
| Management And General | 709017 | ManagementAndGeneral |
| Fundraising | 116790 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 297919 | Total |
| Program Services | 237180 | ProgramServices |
| Management And General | 52590 | ManagementAndGeneral |
| Fundraising | 8149 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1172857 | Total |
| Program Services | 954955 | ProgramServices |
| Management And General | 187313 | ManagementAndGeneral |
| Fundraising | 30589 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 430128 | Total |
| Program Services | 332982 | ProgramServices |
| Management And General | 80890 | ManagementAndGeneral |
| Fundraising | 16256 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 607 | Total |
| Management And General | 607 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56040 | Total |
| Management And General | 56040 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14042 | Total |
| Program Services | 3543 | ProgramServices |
| Management And General | 10499 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34664 | Total |
| Program Services | 27255 | ProgramServices |
| Management And General | 7409 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 766900 | Total |
| Program Services | 751511 | ProgramServices |
| Management And General | 10089 | ManagementAndGeneral |
| Fundraising | 5300 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230027 | Total |
| Program Services | 181698 | ProgramServices |
| Management And General | 36068 | ManagementAndGeneral |
| Fundraising | 12261 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25136 | Total |
| Program Services | 23101 | ProgramServices |
| Management And General | 1831 | ManagementAndGeneral |
| Fundraising | 204 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 603762 | Total |
| Program Services | 555461 | ProgramServices |
| Management And General | 42263 | ManagementAndGeneral |
| Fundraising | 6038 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1126484 | Total |
| Program Services | 1036365 | ProgramServices |
| Management And General | 78854 | ManagementAndGeneral |
| Fundraising | 11265 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303259 | Total |
| Program Services | 78038 | ProgramServices |
| Management And General | 225221 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OTHER EXPENSES | 151221 | 3427 | 147712 | 82 |
| SUPPLIES | 696558 | 548739 | 143044 | 4775 |
| CONTRACTED SERVICES | 775869 | 642437 | 133432 | |
| FOOD SERVICE CONTRACT | 1575614 | 1575614 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 535782 | Total |
| Program Services | 186243 | ProgramServices |
| Management And General | 336616 | ManagementAndGeneral |
| Fundraising | 12923 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20179057 | Total |
| Program Services | 17177911 | ProgramServices |
| Management And General | 2655529 | ManagementAndGeneral |
| Fundraising | 345617 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310 | BOY |
| EOY | 1848 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1982675 | BOY |
| EOY | 2765146 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 799975 | BOY |
| EOY | 10000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178847 | BOY |
| EOY | 169084 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 514789 | BOY |
| EOY | 501389 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 391951 | BOY |
| EOY | 340573 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 41492343 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 17086635 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25412141 | BOY |
| EOY | 24405708 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7704401 | BOY |
| EOY | 9249787 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1500000 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5717944 | BOY |
| EOY | 6603932 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44203033 | BOY |
| EOY | 44047467 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1388162 | BOY |
| EOY | 1227037 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115273 | BOY |
| EOY | 128638 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 238950 | BOY |
| EOY | 250495 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11919762 | BOY |
| EOY | 11563090 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1537773 | BOY |
| EOY | 2730354 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 293650 | BOY |
| EOY | 305894 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15493570 | BOY |
| EOY | 16205508 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13556575 | BOY |
| EOY | 10854640 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2060879 | BOY |
| EOY | 3062843 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13092009 | BOY |
| EOY | 13924476 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28709463 | BOY |
| EOY | 27841959 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44203033 | BOY |
| EOY | 44047467 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -2453697 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 641698 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | 572413 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 372082 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| 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
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 113743 | RevenuesIncluded |
| Assets In Part X | 686156 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12534095 | BeginningOfYearBalance |
| Contributions | 672148 | Contributions |
| Investment Earnings Or Losses | 1098605 | InvestmentEarningsOrLosses |
| Other Expenditures | 918348 | OtherExpenditures |
| End Of Year Balance | 13386500 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12297104 | BeginningOfYearBalance |
| Contributions | 968928 | Contributions |
| Investment Earnings Or Losses | -731937 | InvestmentEarningsOrLosses |
| End Of Year Balance | 12534095 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10680370 | BeginningOfYearBalance |
| Contributions | 178149 | Contributions |
| Investment Earnings Or Losses | 1627323 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 188738 | GrantsOrScholarships |
| End Of Year Balance | 12297104 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9600145 | BeginningOfYearBalance |
| Contributions | 340197 | Contributions |
| Investment Earnings Or Losses | 925705 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 185677 | GrantsOrScholarships |
| End Of Year Balance | 10680370 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10883670 | BeginningOfYearBalance |
| Contributions | 1395787 | Contributions |
| Investment Earnings Or Losses | -2443019 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 236293 | GrantsOrScholarships |
| End Of Year Balance | 9600145 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | 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 | 363027 | OtherCostOrOtherBasis |
| Book Value | 363027 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 58150 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 31586681 | OtherCostOrOtherBasis |
| Depreciation | 9348200 | Depreciation |
| Book Value | 22296631 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 845419 | OtherCostOrOtherBasis |
| Depreciation | 598278 | Depreciation |
| Book Value | 247141 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7840269 | OtherCostOrOtherBasis |
| Depreciation | 6430604 | Depreciation |
| Book Value | 1409665 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 798797 | OtherCostOrOtherBasis |
| Depreciation | 709553 | Depreciation |
| Book Value | 89244 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 24405708 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (6 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| UNAMORTIZED LOAN COSTS | 264121 |
| PROPERTY HELD FOR SALE | 172881 |
| CONSTRUCTION IN PROGRESS | |
| COLLECTIONS | 686156 |
| CASH RESTRICTED FOR CONSTRUCTION | 114483 |
| BENEFICIAL INTEREST IN PERPETUAL TR | 3928264 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 6603932 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| STUDENT DEPOSITS | $45,324 |
| ANNUITY OBLIGATIONS | $260,570 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 305894 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 13307190 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 641698 | NetUnrealizedGainsInvestments |
| Other Revenues | 148267 | OtherRevenues |
| Revenue Not Rptd F990 | 789965 | RevenueNotRptdF990 |
| Revenue Subtotal | 12517225 | RevenueSubtotal |
| Other Revenues Not Included | 5208135 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 5208135 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 17725360 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 14970922 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 14970922 | ExpensesSubtotal |
| Other Expenses Not Included | 5208135 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 5208135 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20179057 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part XII, Line 4b | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | SCH AND GRANTS NETTED REVENUES $5208135 |
| Part XI, Line 4b | Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S | SCH AND GRANTS NETTED REVENUE $5208135 |
| Part XI, Line 2d | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | CHANGE IN SPLIT INT AGREEMENTS $148267 |
| Part X | Part X : FIN48 Footnote | The College 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 the year ended May 31, 2010. |
| Part V, Line 4 | Part V, Line 4: Intended uses of the endowment fund. | ENDOWMENT FUNDS ARE INVESTED AND THE REVENUE OF SUCH IS USED PRIMARILY TO FUND GRANTS AND SCHOLARSHIPS TO QUALIFIED STUDENTS OF THE COLLEGE. |
| Part III, Line 4 | Part III, Line 4: Description of organization's collections and how it furthers its purpose. | THE COLLEGE'S FINE ART COLLECTION INCLUDES DRAWINGS, PAINTINGS, FURNITURE AND SCULPTURES THAT ARE MAINTAINED FOR PURPOSES OF SCHOLARLY RESEARCH, PUBLIC EXHIBITS AND PRESERVATION FOR FUTURE GENERATIONS. |
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 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Identifier |
| Explanation | NONDISCRIMINATION POLICY NOTED IN ALL PUBLIC ADVERTISING, COLLEGE CATALOGS AND FINANCIAL AID LITERATURE | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| Total Nbr Of501 C3 And Govt Grants | 0 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation |
|---|---|---|---|
| INSTITUTION SCHOLARSHIPS AND GRANTS | 515 | 5208135 | BOOK |
| FEDERAL SUPPLEMENTAL EDUC OPPOR GRANTS | 148 | 61582 | BOOK |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Grantmaker's Description of How Grants are Used | Identifier |
| Explanation | THE COLLEGE HAS A FINANCIAL AID DEPARTMENT WHOSE STAFF IS TRAINED AND CONTINUOUSLY EDUCATED REGARDING FEDERAL FINANCIAL AID RULES AND REGULATIONS. THE STAFF OF THE COLLEGE DETERMINES THE FINANCIAL NEED OF THE STUDENT AND DETERMINES THE AMOUNT OF FINANCIAL ASSISTANCE THAT CAN BE AWARDED TO THE STUDENT BASED ON FEDERAL RULES AND REGULATIONS. THE FINANCIAL AID STAFF ALSO AWARDS GRANTS AND SCHOLARSHIPS BASED ON ENDOWED GIFTS THAT COMPLY WITH THE TERMS OF THE ENDOWED GIFTS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAY K SIMMONS | NamePerson |
| Title | President | Title |
| Base Compensation Filing Org | 214495 | BaseCompensationFilingOrg |
| Deferred Comp Filing Org | 12250 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 16619 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 243364 | TotalCompensationFilingOrg |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part I, Line 1a | Identifier |
| Return Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | ReturnReference |
| Explanation | Housing allowance is paid to an employee of the College. The amount paid is then added to the W-2 of the employee. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (3 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOA | ||||||||
| C | 421235696 | 462460L13 | 2000-03-15 | 3942410 | PARTIAL FUND AND STUD ACTV CTR | true | true | false |
| CITY OF MT PLEASANT IA | ||||||||
| B | 426004995 | 2011-05-05 | 7000000 | CAMPUS IMPROV & REFIN DEBT | false | false | ||
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||||
| A | 421235696 | 462460LJ3 | 2006-05-01 | 5750000 | FINANCE CAMPUS IMPROVEMENTS AND ADVANCE REFUNDING | false | false | |
Form990 Schedule K Part II Form990ScheduleKPartII (3 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceeds | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Amount In Reserve FundAmountInReserveFund | Other Spent ProceedsOtherSpentProceeds |
|---|---|---|---|---|---|---|---|---|---|---|---|
| C | 4000000 | 2272417 | 80000 | 120000 | 1673507 | false | true | true | true | ||
| B | 7000000 | 112100 | 5318839 | false | false | false | true | 114483 | 1454578 | ||
| A | 5750000 | 3780000 | 210000 | 1386328 | false | true | true | true | 364455 |
Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Engage Bond Counsel ContractsEngageBondCounselContracts | Any Research AgreementsAnyResearchAgreements | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|
| C | false | false | false | false | false | true |
| B | false | false | false | false | false | true |
| A | false | false | false | false | false | true |
Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|
| C | true | false | false | false | |||
| B | false | false | false | false | false | false | true |
| A | false | false | false | false | true |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| DON WILEY | |||
| SEE SCHEDULE O | 1500000 | SEE SCHEDULE O | false |
| KATHY NELLOR | |||
| SEE SCHEDULE O | 1500000 | SEE SCHEDULE O | false |
| DON WILEY | |||
| SEE SCHEDULE O | 62917 | SEE SCHEDULE O | false |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 73353 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 5915 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | fair market | MethodOfDeterminingRevenues |
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 838 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 10961 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | fair market | MethodOfDeterminingRevenues |
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 49148 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (5 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | other | 34 | 17283 | fair market |
| X | BOOTHS | 1 | 6000 | FAIR MARKET |
| X | EXERCISE EQUIPMENT | 1 | 6000 | FAIR MARKET |
| X | SOFTBALL TEAM EXPENSE | 1 | 3123 | FAIR VALUE |
| X | 2 Pitching machines & Hitting | 1 | 750 | FAIR MARKET |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part I, Line 32, Hire and Use of Third Parties | Identifier |
| Explanation | THE COLLEGE USES AN INDEPENDENT BROKER TO SELL SECURITIES RECEIVED AS A NONCASH CONTRIBUTION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, SCHEDULE L, PART IV, LINE (3) | DON WILEY, BOARD TRUSTEE, IS ALSO A BOARD MEMBER FOR TWO RIVERS BANK AND TRUST. THE COLLEGE OBTAINED A $1,500,000 LINE OF CREDIT FROM TWO RIVERS BANK AND TRUST. MR. WILEY ABSTAINS FROM ALL VOTING REGARDING TRANSACTIONS BETWEEN THE BANK AND THE COLLEGE. | |
| FORM 990, SCHEDULE L, PART IV, LINE (2) | KATHY NELLOR, BOARD TRUSTEE, IS THE CHIEF RETAIL BANKING OFFICER AND MT. PLEASANT MARKETING PRESIDENT OF TWO RIVERS BANK AND TRUST. THE COLLEGE OBTAINED A $1,500,000 LINE OF CREDIT FROM TWO RIVERS BANK AND TRUST. MS. NELLOR ABSTAINS FROM ALL VOTING REGARDING TRANSACTIONS BETWEEN THE BANK AND THE COLLEGE. | |
| FORM 990, SCHEDULE L, PART IV, LINE (1) | THE COLLEGE RECEIVES COMPETITIVE BIDS AND ALL WORK AWARDED TO TAFT-WILEY IS BASED ON LOWEST BID. DON WILEY, BOARD TRUSTEE, IS THE BROTHER OF THE OWNER OF TAFT-WILEY, INC., A COMPANY THAT PROVIDED COOLING AND HEATING SERVICES FOR THE COLLEGE FOR THE CURRENT YEAR-END. | |
| Other Changes In Net Assets Or Fund Balances - Other Increases | CHANGE IN SPLIT INTEREST AGREEMENTS = $148267 | Form 990, Part XI, Line 9 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | CHANGE IN BENEFICIAL INTEREST IN TRUST = $223815 | Form 990, Part XI, Line 9 |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The documents are provided to the Board and available to anyone else upon request. | Form 990, Part VI, Line 19 |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Salaries are determined by comparisons with appropriate benchmarking surveys and available resources. | Form 990, Part VI, Line 15b |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Salaries are determined by comparisons with appropriate benchmarking surveys and available resources. The Presidential Review Committee meets to review the President's salary. | Form 990, Part VI, Line 15a |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE COLLEGE TRUSTEES VOLUNTARILY REPORT CONFLICTS AND ABSTAIN FROM VOTING ON ISSUES IN WHICH CONFLICTS EXIST. | Form 990, Part VI, Line 12c |
| Form 990, Part VI, Line 11b: Form 990 Review Process | While any member of the Board may request a copy of the Form 990 at any time, all of the members are not asked to review a draft prior to the filing. The audit committee reviews the results of the audit with management and the outside auditor. As the financial information reflected in the audited financial statements is utilized in the Form 990, the audit committee requires the controller to reconcile the financial information reflected in the Form 990 to the audited financial statements. Any exceptions noted by the controller are to be brought to the attention of the CFO and the Chair of the audit committee. The Chair of the audit committee reviews the entire draft of the Form 990 and discusses any questions or concerns from this review with the CFO, Controller, outside auditor or other trustees as is appropriate prior to the filing of the Form. | Form 990, Part VI, Line 11b |
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | Don Wiley, President of the Board of Iowa Wesleyan College, is also on the Board of Two Rivers Bank and Trust (where the College does their banking). Kathy Nellor, who works at Two Rivers Bank and Trust is also on the Board of Trustees for Iowa Wesleyan College. Therefore, there is a business relationship between Wiley, Nellor and the bank. | Form 990, Part VI, Line 2 |
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: STUDENTS SERVICES, INCLUDING STUDENT DEVELOPMENT, ACADEMIC AND CAREER COUNSELING, INTERCOLLEGIATE ATHLETICS, FINANCIAL ASSISTANCE AND OTHER SERVICES, WAS PROVIDED TO 1,231 FULL AND PART TIME STUDENTS. | Form 990, Part III, Line 4d |