2012-07-11T10:48:05-04:00 2011-08-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2010-09-01 952988463 Cleveland Chiropractic College of LA CLEV 9132340687 10850 Lowell Avenue Overland Park KS 66210 TIMOTHY E MENG DC 2012-07-15 Michael J Engle 8162216300 2010 2016-02-24 21:20:13Z X Carl Cleveland III DC 10850 LOWELL AVENUE Overland Park KS 66210 6664685 false X www.cleveland.edu X 1955 CA 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 9 139 9 29750 0 60532 123596 7531922 5822686 120345 56641 35516 79305 7748315 6082228 337296 222764 0 0 4993484 5790748 0 0 0 3736521 4805081 9067301 10818593 -1318986 -4736365 10852718 5695587 3470352 3310153 7382366 2385434 X SEE SCHEDULE 0 false true 8949727 222764 5852436 SEE SCHEDULE O 8949727 true true false false false false false false false true false false false true true false true false false false false false false false false false false true true false false false false false false false false false false false false true true false false false false true 8 0 true 139 true true true false false false false false false false false false X 9 9 false false true false true true true true true false false true true true true true true false false false CA X CHRIS 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 15.0 X 0 344348 144381 ASHLEY CLEVELAND 25.0 X 0 110150 9556 YVONNE MOORE 40.0 X 114330 0 9667 STEPHAN MAYER 40.0 X 102659 0 18470 216989 454498 182074 2 false true false BA Self Storage Parking 107162 Wackenhut Corp Security 135755 Facility Masters CLEANING SERVICE 148546 3 102846 20750 123596 Tuition and Fees 611600 5197691 5197691 Clinic Revenue 621400 624745 624745 Student Loan Interest 611600 250 250 5822686 22980 22980 0 0 179706 121250 58456 58456 29750 28706 494868 461207 33661 33661 33661 0 0 0 Miscellaneous Income 900099 20849 20849 20849 6082228 5822686 29750 106196 0 222764 222764 0 0 0 0 4911882 4211456 700426 110094 102787 7307 438437 378334 60103 330335 305450 24885 1021974 341250 680724 650 650 106535 106535 0 0 3206 3206 500 500 55751 55751 238767 176983 61784 0 0 649778 476955 172823 37302 28658 8644 0 2227 1827 400 11836 8877 2959 0 328714 295843 32871 26781 26781 Charity Care 499367 499367 WRITE-OFF UNCOLLECT. PLEDGE 496197 496197 Education 98187 98187 Campus Activities 43885 43885 Write-off to Kansas City 1159229 1159229 24195 18646 5549 10818593 8949727 1868866 0 1244333 228805 1828837 61875 551277 0 103334 38849 78835 0 12665510 7531602 5355461 5133908 473125 0 160919 182150 1056597 50000 10852718 5695587 377179 1109704 742584 0 94464 1737982 2256125 462467 3470352 3310153 X 7362135 2385434 20231 7382366 2385434 10852718 5695587 X -4736365 -260567 X false true true X true true X X X X false false false CCC KC 446000294 0 true 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 688318 688318 6349225 2639739 3709486 5627967 4891863 736104 5133908 0 Refundable Loan Program 219273 Asset Retirement Obligations 214655 Related Party Payables 28539 462467 6082228 10818593 -4736365 -11918 -248649 -260567 -4996932 15208037 -11918 17510489 17498571 -2290534 3206 8369556 8372762 6082228 14263627 14633526 14633526 -369899 3206 11185286 11188492 10818593 UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. OTHER - RECONCILIATION OF CHANGE IN NET ASSETS SCHEDULE D, PART XI, LINE 8 TRANSFER TO FOUNDATION $ (125,000) LA PARKING $ (123,649) ---------- TOTAL $ (248,649) ========== OTHER - REVENUE INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 SCHEDULE D, PART XII, LINE 2D RELATED ORGANIZATION'S REVEUNE $ 17,389,239 RENTAL EXPENSES 121,250 ---------- TOTAL 17,510,489 ========== OTHER - REVENUE INCLUDED ON FORM 990, PART VII, LINE 12 BUT NOT ON LINE 1 SCHEDULE D, PART XII, LINE 4B MANAGEMENT FEES $ 1,021,974 WRITE-OFF TO CCC-KC 1,159,229 REVENUE FROM DISCONTINUED OPERATIONS 3,784,387 SCHOLARSHIPS 222,764 ELIMINATIONS 2,181,202 ---------- TOTAL 8,369,556 ========== OTHER - EXPENSE INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25 SCHEDULE D, PART XIII, LINE 2D RELATED ORGANIZATION'S EXPENSE $ 14,263,627 RENTAL EXPENSES 121,250 LA PARKING 123,649 TRANSFER TO FOUNDATION 125,000 ---------- TOTAL 14,633,526 ========== OTHER - EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25 BUT NOT ON LINE 1 SCHEDULE D, PART XIII, LINE 4B MANAGEMENT FEES $ 1,021,973 WRITE-OFF TO CCC-KC 1,159,229 EXPENES FROM DISCONTINUED OPERATIONS 8,781,320 SCHOLARSHIPS 222,764 ---------- TOTAL 11,185,286 ========== true Scholarships 39 222764 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. false true false false false false false false false Carl Cleveland III DC 0 343231 0 0 0 1117 0 138146 0 6235 0 488729 RELATED ORGANIZATION COMPENSATION FORM 990, PART VII & SCHEDULE J, PART II THE PRESIDENT WAS COMPENSATED BY CLEVELAND UNIVERSITY - KANSAS CITY, A RELATED ORGANZIATION. METHODS USED TO ESTABLISH COMPENSATION SCHEDULE J, PART I, LINE 3 COMPENSATION FOR CARL CLEVELAND III DC IS ESTABLISHED BY CLEVELAND UNIVERSITY - KANSAS CITY, A RELATED ENTITY, USING THE FOLLOWING: A. INDEPENDENT COMPENSATION CONSULTANT B. WRITTEN EMPLOYEMENT CONTRACT C. COMPENSATION SURVEYS OR STUDIES D. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B CARL CLEVELAND III DC $130,796 ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE EDUCATION MISSION OF THE INSTITUTION IS TO PREPARE COMPETENT, ENTRY-LEVEL DOCTORS OF CHIROPRACTIC AS PRIMARY HEALTH CARE PROVIDERS AND TO OFFER CONTINUING EDUATION FOR DOCTORS OF CHIROPRACTIC. THE CLEVELAND UNDERGRADUATE STUDIES PROGRAM MISSION IS TO PROVIDE A RESPECTED AND RECOGNIZED UNDERGRADUATE STUDIES PROGRAM SPECIALIZING IN LIFE SCIENCES AND HEALTH PROMOTION PREPARING GRADUATES TO CONTINUE IN HEALTH-RELATED EDUCATION PROGRAMS. THE SCHOLARSHIP MISSION OF THE INSTITUTION IS TO CONDUCT RESEARCH AND SCHOLARLY ACTIVITIES IN AREAS RELATED TO CHIROPRACTIC EDUCATION AND HEALTH CARE, AND TO COLLABORATE WITH OTHER INSTITUTIONS AND HEALTH CARE PROVIDERS IN SCHOLARLY ACTIVITIES. THE SERVICE MISSION OF THE INSTITUTION IS 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. ORGANIZATIONS. DESCRIPTION OF CHANGES TO PROGRAM SERVICES FORM 990, PART III, LINE 3 AS OF AUGUST 31, 2011, CLEVELAND CHIROPRACTIC COLLEGE OF LA STOPPED TEACHING AND BECAME A FOUNDATION. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 4A 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 LA IN 2011 WAS 341. SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS FORM 990, PART VI, SECTION A, LINE 4 AS OF AUGUST 31, 2011, THE ORGANIZATION CHANGED FROM A SCHOOL TO A FOUNDATION. THE ARTICLES OF INCORPORATION AND THE BYLAWS HAVE BEEN REVISED TO REFLECT THESE CHANGES. MEMBERS FORM 990, PART VI, SECTION A, LINE 6 CLEVELAND CHIROPRACTIC COLLEGE, A NOT-FOR-PROFIT, 501(C)(3) ORGANIZATION, IS THE SOLE MEMBER OF CLEVELAND CHIRIOPRACTIC COLLEGE OF LOS ANGELES. MEMBERS MAY ELECT GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7A CLEVELAND CHIROPRACTIC COLLEGE, BEING THE SOLE MEMBER OF CLEVELAND CHIROPRACTIC COLLEGE OF LOS ANGELES, HAS THE RIGHT TO ELECT ALL THE BOARD OF DIRECTORS. GOVERNING BODY DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PART VI, SECTION A, LINE 7B CLEVELAND CHIROPRACTIC COLELGE, THE SOLE MEMBER, HAS THE RIGHT TO APPROVE CLEVELAND CHIROPRACTIC COLLEGE OF LOS ANGELES' BYLAWS, ARTICLES OF INCORPORATION, AND ELECTION TO OR REMOVAL FROM THE BOARD OF DIRECTORS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION A, LINE 10 An independent accounting firm prepares and reviews the 990. The 990 is then reviewed by our officers and accounting personnel of Cleveland Chiropractic College. Any questions and concerns are addressed and any corrections or clarifications that need to be made are made. The 990 is then provided to the Finance Committee of the Board for their review prior to filing the 990. Any questions and concerns are addressed and any corrections or clarifications that need to be made 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 shall provide 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. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A THE PRESIDENT WAS COMPENSATED BY CLEVELAND UNIVERSITY - KANSAS CITY (CUKC), A RELATED ORGANIZATION. CUKC CONSULTED AN INDEPENDENT FIRM TO PREPARE A COMPENSATION STUDY, WHICH THE INDEPENDENT MEMBERS OF CUKC'S BOARD USED TO REVIEW THE WRITTEN COMPENSATION CONTRACT OF THE PRESIDENT. THE REVIEW PROCESS AND DECISION MAKING REGARDING THE PRESIDENT'S COMPENSATION IS DOCUMENTED BY CUKC. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 The Organization's governinig documents, conflict of interest policy and financial statements are available upon request. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 UNREALIZED LOSSES $ (11,918) CONTRIBUTION TO FOUNDATION $ (125,000) LA PARKING $ (123,649) ---------- TOTAL $ (260,567) 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:2 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:25 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ASHLEY CLEVELAND TITLE:PROVOST HOURS:26 CCC LA PARKING LLC 590 N VERMONT AVE LOS ANGELES CA 90004 274431479 PARKING CA 151000 27351 NA Cleveland Chiropractic College 10850 Lowell Ave Overland Park KS 66210 446000294 EDUCATION MO 501(C)(3) 2 CUKC CLEVELAND UNIVERSITY - KC 10850 Lowell Ave Overland Park KS 66210 431430599 EDUCATION MO 501(C)(3) 11B NA Cleveland College Foundation Fund Inc 10850 Lowell Ave Overland Park KS 66210 431822649 SUPPORT ORG MO 510(C)(3) 11B CCC CCC CONDO ASSOCIATION 10850 Lowell Ave Overland Park KS 66210 262152297 REAL ESTATE KS NA C CORP 0 0 0.00000 false false false false false false false false false false false false false true true true false false