2026-02-26T19:37:32-05:00 2025-06-30 332578090 INTEGRA ACCOUNTING SOLUTIONS LLC 8918 W 21ST ST N STE 200 PMB 305 WICHITA KS 67205 990 2024-07-01 480543736 MCPHERSON COLLEGE MCPH 6202410731 PO BOX 1402 MCPHERSON KS 67460 MICHAEL SCHNEIDER COLLEGE PRESIDENT 6202410731 2026-02-23 true true CANDICE JOHNSON CPA P01461927 3162482366 2026-02-23 2024 2025-03-06 01:10:19Z MICHAEL SCHNEIDER C/O MCPHERSON COLLEGE MCPHERSON KS 67460 106425468 false X WWW.MCPHERSON.EDU X 1887 KS 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 OVER 30 AREAS OF STUDY, SERVING APPROXIMATELY 781 STUDENTS. 25 25 487 51 51212 1577 27870932 22288020 33543452 38807372 1073908 5428862 967107 903008 63455399 67427262 17781743 20890883 0 13232141 13721059 0 1706858 12889017 13873479 43902901 48485421 19552498 18941841 788243245 825187209 18879669 37667461 769363576 787519748 X 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 OVER 30 AREAS OF STUDY, SERVING APPROXIMATELY 781 STUDENTS. false false 41441213 20890883 43138141 MCPHERSON COLLEGE'S MISSION IS TO "DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION, AND SERVICE" WITHIN A CAREER-FOCUSED LIBERAL ARTS ENVIRONMENT. IN 2023, THE COLLEGE SECURED AN UNPRECEDENTED 1B COMMITMENT TO ITS ENDOWMENT, MARKING ONE OF THE LARGEST SINGLE ENDOWMENT COMMITMENTS OF ANY SMALL LIBERAL ARTS COLLEGE IN THE U.S. NATIONALLY RECOGNIZED BY U.S. NEWS & WORLD REPORT, MONEY MAGAZINE, AND THE CHRONICLE OF HIGHER EDUCATION'S "GREAT COLLEGES TO WORK FOR," MCPHERSON COLLEGE IS RENOWNED FOR ITS INNOVATIVE PROGRAMS. ITS AUTOMOTIVE RESTORATION PROGRAM, THE FIRST FOUR-YEAR DEGREE PROGRAM OF ITS KIND, MADE HISTORY WHEN A STUDENT-RESTORED MERCEDES-BENZ 300 S EARNED A CLASS AWARD AT THE PEBBLE BEACH CONCOURS D'ELEGANCE - THE FIRST TIME A STUDENT-RESTORED CAR RECEIVED SUCH AN HONOR AT THE PRESTIGIOUS CONCOURS. LEARN ABOUT ALL OF ITS PROGRAMS AT WWW.MCPHERSON.EDU. 41441213 true true false false false false false true false true true false false false true true true false true false false false false false false false false false true true false false false false false false false false true false false false true true false false false true 78 0 true 487 true true true false false false false true true false false false false true false false false X 25 25 false false false false false false false true true false false true true true true true true true true false X X CAROL SUMMERVILL VP FOR FINANCE 6202420468 1600 E EUCLID MCPHERSON KS 67460 MICHAEL SCHNEIDER COLLEGE PRES 50.00 X 444447 0 50452 AMANDA GUTIERREZ VP FOR ADMIS 50.00 X 148209 0 31677 ERIK VOGEL VP FOR ADVAN 50.00 X 137192 0 30333 CAROL SUMMERVILL VP FOR FINAN 50.00 X 157650 0 25817 MARTY SIGWING EXEC DIR OF 50.00 X 108798 0 22367 AARON MEIS EXECUTIVE VP 50.00 X 202216 0 4050 MATT SKILLEN CHIEF ACAD O 50.00 X 126908 0 23262 JOSH DAUME DIR OF ATHLE 50.00 X 122502 0 14293 PAULA VINCENT CHAIR 3.00 X X 0 0 0 RICK DOLL VICE CHAIR 3.00 X X 0 0 0 LAUREL GILLISPIE SECRETARY 3.00 X X 0 0 0 JOHN HOLTHUS TREASURER 3.00 X X 0 0 0 MODENA WILSON TRUSTEE 1.00 X 0 0 0 CAROLYN COON TRUSTEE 1.00 X 0 0 0 JULIE HUBER TRUSTEE 1.00 X 0 0 0 JONATHAN KLINGER TRUSTEE 1.00 X 0 0 0 KERRI KOBBEMAN TRUSTEE 1.00 X 0 0 0 CRAIG LITTLE TRUSTEE 1.00 X 0 0 0 KATHY MELHORN TRUSTEE 1.00 X 0 0 0 RONDA NEHER TRUSTEE 1.00 X 0 0 0 MARTY WARD TRUSTEE 1.00 X 0 0 0 NICK GRIGGS TRUSTEE 1.00 X 0 0 0 MYRON STINE TRUSTEE 1.00 X 0 0 0 SHARHONDA MACLIN TRUSTEE 1.00 X 0 0 0 ERICA ALVAREZ-STANTON TRUSTEE 1.00 X 0 0 0 DARYL BEAM TRUSTEE 1.00 X 0 0 0 CRAIG HOLMAN TRUSTEE 1.00 X 0 0 0 RANDEE KOGER TRUSTEE 1.00 X 0 0 0 JIM LOVING TRUSTEE 1.00 X 0 0 0 RICHARD LUNDQUIST TRUSTEE 1.00 X 0 0 0 STEPHANIE REITZ TRUSTEE 1.00 X 0 0 0 ANDY SKINNER TRUSTEE 1.00 X 0 0 0 PAM TUCKER TRUSTEE 1.00 X 0 0 0 1447922 202251 11 false true false DONDLINGER & SONS CONSTRUCTION PO BOX 398 WICHITA KS 67201 CONSTRUCTION 9735836 SODEXO DINING SERVICES 915 MEETING STREET NORTH BETHESDA MD 20852 DINING SERVICE 2148104 PAUL PROPERTY MANAGEMENT INC 1419 GENESIS DR MCPHERSON KS 67460 PROPERTY MGMT 695472 TIM CHEATHAM CONSTRUCTION LLC 1015 W WOODSIDE MCPHERSON KS 67460 CONSTRUCTION 644597 REACH SOLUTIONS INC 1981 14TH AVE MCPHERSON KS 67460 IT SERVICES 567518 9 1629593 20658427 673039 22288020 TUITION & FEES 611710 30802415 30802415 AUXILIARY ENTERPRISES 611710 6930530 6930530 OTHER INCOME 611710 872286 872286 CAMPUS RENT 531110 153506 153506 CAMPUS STORE 453000 28605 28605 20030 20030 38807372 1049458 1049458 897116 897116 2950 7385 -4435 -4435 -4435 43265765 38805096 81265 4460669 -81265 4379404 4379404 112210 104460 7750 7750 4 COUNTY ENERGY LLC 900099 2186 2186 COMMONFUND CAPITAL VENTUREXII 900099 502 502 COMMONFUND CAPITAL VENTURE X 900099 -5 -5 -106 -106 2577 67427262 43138141 51212 1949889 20890883 20890883 1111590 139284 654039 318267 9571717 8207102 596526 768089 869886 697255 135323 37308 1446772 1139006 257592 50174 721094 576052 115271 29771 594050 97639 331378 165033 38408 38408 124548 124548 720918 720918 696470 568359 128111 256688 183383 34315 38990 508334 198344 246609 63381 1051156 127660 919694 3802 1458139 1324957 133182 898948 730892 62475 105581 309399 100083 171553 37763 364772 216513 148259 1921366 1810347 111019 631382 260798 370584 AUXILIARY 2784592 2784592 CO CURRICULAR 670206 668352 1854 GENERAL EDUCATION 519429 504246 7341 7842 OTHER EXPENSES 299825 190617 28351 80857 24849 24849 48485421 41441213 5337350 1706858 561944 642540 4332517 1969763 680725826 695553213 546170 896614 222449 80284 2617578 2666552 279049 325074 101928495 33686913 46837627 68241582 31658044 33791538 19821987 20285763 640054 734286 788243245 825187209 2956653 3041980 2074385 1883172 8246092 26797315 5602539 5944994 18879669 37667461 X 48260322 49445454 721103254 738074294 769363576 787519748 788243245 825187209 X 18941841 -604800 -180869 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 714636042 17491707 4530820 3936206 732722363 692122437 20977188 5511846 3975429 714636042 53371147 638754749 3747661 3751120 692122437 53919730 3615520 -1285504 2878599 53371147 44470837 2259621 9878632 2689360 53919730 0.03530 0.96470 false false 2970457 2970457 55390137 33523253 21866884 159068 79534 79534 9580031 55084 9524947 33828802 29042 33799760 68241582 LINE OF CREDIT 4300000 SPLIT-INTEREST AGREEMENTS 1311992 FINANCING LEASE LIABILITIES 229955 OPERATING LEASE LIABILITIES 185580 US GOVERNMENT LOANS FUNDS RECEIVABLE 28380 UNAMORTIZED DEBT ISSUANCE COSTS -110913 5944994 X 45141637 -604800 -180869 -785669 45927306 720918 20779038 21499956 67427262 26985465 26985465 720918 20779038 21499956 48485421 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. SCHEDULE D, PAGE 3, PART X FASB ASC TOPIC 740, INCOME TAXES RELATED TO UNCERTAIN TAX POSITIONS, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTABLE FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE COLLEGE DID NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. TAX YEARS WITH OPEN STATUTES OF LIMITATIONS ARE 2022 AND FORWARD. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE SPLIT INTEREST AGREEMENT -34,481 DEPRECIATION ON INVESTMENT ASSETS -146,388 SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOKSTORE COGS -104,460 RENTAL EXPENSES -7,385 SCHOLARSHIPS AND GRANTS 20,890,883 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AND GRANTS 20,890,883 BOOKSTORE COGS -104,460 RENTAL EXPENSES -7,385 SCHEDULE D, PAGE 4, PART XIII MCPHERSON COLLEGE RECEIVED A COMMITMENT FOR A HISTORIC 1 BILLION ENDOWMENT ESTATE GIFT AFTER COMPLETING A DOUBLE MATCH CHALLENGE. THE MCPHERSON COLLEGE BOARD OF TRUSTEES VOTED UNANIMOUSLY TO NAME THE MCPHERSON COLLEGE ENDOWMENT AFTER TWO LATE ALUMNI AND PROFESSORS AT MCPHERSON COLLEGE, DRS. JOHN WARD AND JOHN BURKHOLDER. THE DONOR AGREEMENT PROVIDES THE FLEXIBILITY FOR THE ANONYMOUS DONOR TO PAY OUT OVER TIME, OR IT IS ALL PAID IN FULL UPON THE DONOR'S DEATH, WHICH IS THE LATEST TIME AT WHICH MCPHERSON COLLEGE WOULD HAVE ACCESS TO THE ANONYMOUS DONOR'S 1 BILLION. MOST OTHER GIFTS TO MEET THE CHALLENGE WILL COME OVER TIME AS PART OF ESTATE COMMITMENTS. SUBSEQUENT TO THE CLOSE OF THE FISCAL YEAR, MCPHERSON COLLEGE LIQUIDATED AN INVESTMENT PROPERTY FOR PROCEEDS TOTALING LESS THAN ITS PREVIOUSLY REPORTED CARRYING VALUE. THIS SUBSEQUENT EVENT PROVIDED OBJECTIVE EVIDENCE OF A DECLINE IN FAIR MARKET VALUE THAT EXISTED AS OF THE BALANCE SHEET DATE. A 938,460 UNREALIZED LOSS IS INCLUDED IN THESE FINANCIAL STATEMENTS TO ACCURATELY REFLECT THE PROPERTY'S NET REALIZABLE VALUE. DUE TO OTHER UNREALIZED GAINS, TOTAL NET UNREALIZED LOSSES FOR THE FISCAL YEAR WERE 604,800. DUE TO SOFTWARE LIMITATIONS, A PLACEHOLDER DATE OF 01/01/2000 WAS USED FOR THE DATE OF ACQUISITION FOR THE SALE OF CAPITAL ASSETS AND FIXED ASSETS. A PLACEHOLDER DATE OF 6/30/2025 WAS USED FOR THE DATE OF DISPOSITION FOR THE SALE OF CAPITAL ASSETS AND FIXED ASSETS. THE ACTUAL ACQUISITION AND DISPOSITION DATES FOR THESE ITEMS ARE 'VARIOUS- AND ARE MAINTAINED IN THE ORGANIZATION'S INTERNAL RECORDS. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 OUR NON-DISCRIMINATORY POLICY IS DISCLOSED ON OUR WEBSITE AND ON ALL APPLICATIONS FOR ADMISSION. SCHEDULE E, LINE 6 MCPHERSON COLLEGE RECEIVES FEDERAL AID IN THE FORM OF PELL, FSEOG, FEDERAL WORK STUDY GRANTS, TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION, AND DIRECT LOANS. true STUDENT SCHOLARSHIPS 902 20890883 BOOK TUITION REDUCTN SCHEDULE I, PAGE 4, PART IV 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. X X true true X X X X false false false false false false false false false MICHAEL SCHNEIDER COLLEGE PRESIDENT 383176 61271 34500 15952 494899 AMANDA GUTIERREZ VP FOR ADMISSIONS 148209 15725 15952 179886 ERIK VOGEL VP FOR ADVANCEMENT 137192 14820 15513 167525 CAROL SUMMERVILL VP FOR FINANCE 157650 16703 9114 183467 AARON MEIS EXECUTIVE VP 202216 4050 206266 MATT SKILLEN CHIEF ACAD OFFICER 126908 7310 15952 150170 SCHEDULE J, PAGE 1, PART I, LINE 1A 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'S 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 SOLELY DESIGNATED FOR COLLEGE WORK THAT HE USES EACH DAY AND ON WEEKENDS. THE PRESIDENT ENTERTAINS THE 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 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. THE COLLEGE PAYS FOR THE PRESIDENT'S ANNUAL MEMBERSHIP TO THE MCPHERSON COUNTRY CLUB. THIS AMOUNT IS TREATED AS TAXABLE TO THE PRESIDENT AND IS INCLUDED IN WAGES. SCHEDULE J, PART III THE COLLEGE MAINTAINS A NONQUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(B) OF THE INTERNAL REVENUE CODE FOR THE BENEFIT OF THE PRESIDENT. TO PROVIDE A SOURCE OF FUNDS FOR THE PAYMENT OF OBLIGATIONS UNDER THIS PLAN, THE COLLEGE ESTABLISHED A RABBI TRUST IN 2025. THE ASSETS OF THE TRUST REMAIN THE PROPERTY OF THE COLLEGE, ARE REPORTED ON THE COLLEGES BALANCE SHEET, AND ARE SUBJECT TO THE CLAIMS OF THE COLLEGES GENERAL CREDITORS IN THE EVENT OF INSOLVENCY. ALL CONTRIBUTIONS TO THE PLAN ARE MADE BY THE COLLEGE BASED ON BOARD APPROVAL. X 10 46750 MARKET VALUE X 8 326147 MARKET VALUE X 1 293750 MARKET VALUE X VARIOUS ITEMS 29 6392 MARKET VALUE false true true SCHEDULE M, PAGE 1, PART I, 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. 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 OVER 30 AREAS OF STUDY, SERVING APPROXIMATELY 781 STUDENTS. FORM 990, PAGE 2, PART III, LINE 4A MCPHERSON COLLEGE'S MISSION IS TO "DEVELOP WHOLE PERSONS THROUGH SCHOLARSHIP, PARTICIPATION, AND SERVICE" WITHIN A CAREER-FOCUSED LIBERAL ARTS ENVIRONMENT. IN 2023, THE COLLEGE SECURED AN UNPRECEDENTED 1B COMMITMENT TO ITS ENDOWMENT, MARKING ONE OF THE LARGEST SINGLE ENDOWMENT COMMITMENTS OF ANY SMALL LIBERAL ARTS COLLEGE IN THE U.S. NATIONALLY RECOGNIZED BY U.S. NEWS & WORLD REPORT, MONEY MAGAZINE, AND THE CHRONICLE OF HIGHER EDUCATION'S "GREAT COLLEGES TO WORK FOR," MCPHERSON COLLEGE IS RENOWNED FOR ITS INNOVATIVE PROGRAMS. ITS AUTOMOTIVE RESTORATION PROGRAM, THE FIRST FOUR-YEAR DEGREE PROGRAM OF ITS KIND, MADE HISTORY WHEN A STUDENT-RESTORED MERCEDES-BENZ 300 S EARNED A CLASS AWARD AT THE PEBBLE BEACH CONCOURS D'ELEGANCE - THE FIRST TIME A STUDENT-RESTORED CAR RECEIVED SUCH AN HONOR AT THE PRESTIGIOUS CONCOURS. LEARN ABOUT ALL OF ITS PROGRAMS AT WWW.MCPHERSON.EDU. 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. IN ADDITION, A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO EACH BOARD MEMBER TO VIEW, VIA A PASSWORD-PROTECTED WEBSITE, PRIOR TO FILING. 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. 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. 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. 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. FORM 990, PART XI, LINE 9 CHANGE IN VALUE SPLIT INTEREST AGREEMENT -34,481 DEPRECIATION ON INVESTMENT ASSETS -146,388 BOOKSTORE COGS 104,460 RENTAL EXPENSES 7,385 SCHOLARSHIPS AND GRANTS -20,890,883 SCHOLARSHIPS AND GRANTS 20,890,883 BOOKSTORE COGS -104,460 RENTAL EXPENSES -7,385 TOTAL -180,869 IN SUMMARY CHANGE IN SPLIT INTEREST AGREEMENT -34,481 DEPRECIATION ON INVESTMENTS -146,388 MCPHERSON COLLEGE 457B PLAN 1600 E EUCLID ST MCPHERSON KS 67460 396834289 DEF COMP KS 11750 FILER KS INDEPENDENT COLLEGE ASSOCIATION 700 S KANSAS AVE SUITE 622A TOPEKA KS 66603 480766794 ED SUPPORT KS 501C3 12A NA false KS INDEPENDENT COLLEGE FOUNDATION 700 S KANSAS AVE SUITE 622A TOPEKA KS 66603 480766794 ED SUPPORT KS 501C3 12A NA false false false false false false false false false false false false true false false false false false false false KS INDEPENDENT COLLEGE ASSOCIATION L 148432 INVOICES SCHEDULE R THE ENTITY LISTED IN SCHEDULE R, PART I, MCPHERSON COLLEGE 457B PLAN, IS A RABBI TRUST ESTABLISHED TO FUND THE COLLEGES 457(B) DEFERRED COMPENSATION PLAN. AS A GRANTOR TRUST, IT IS A DISREGARDED ENTITY FOR FEDERAL TAX PURPOSES. ACCORDINGLY, IN ACCORDANCE WITH SCHEDULE R INSTRUCTIONS, TRANSACTIONS BETWEEN THE COLLEGE AND THIS TRUST ARE NOT REPORTED IN PART V.