2012-03-02T16:54:25-07:00 2011-06-30 990 2010-07-01 350868127 MANCHESTER COLLEGE MANC 2609825000 604 E College Avenue North Manchester IN 46962 Jack Gochenaur 2609825245 2012-02-15 2010 2016-02-24 21:20:13Z Jack Gochenaur 604 E College Avenue North Manchester IN 46962 90005377 0 X www.manchester.edu X 1902 IN Manchester College respects the infinite worth of every individual and graduates persons of ability and conviction who draw upon their education and faith to lead principled, productive, and compassionate lives that improve the human condition. 37 35 922 10 308404 -1076755 9865970 47115993 34740406 37911853 2357803 3854774 606792 505933 47570971 89388553 19445639 21806623 0 0 14499344 15450380 0 0 1645611 10835753 10701279 44780736 47958282 2790235 41430271 86556280 131387806 13678671 13048370 72877609 118339436 Manchester College respects the infinite worth of evey individual and graduates person of ability and conviction who draw upon their education and faith to lead prinicipled, productive and compassionate lives that improve the human condition. 0 0 41840456 21806623 37911853 Provided post-secondary education to more than 1,000 students who are primarily undergraduate residential students in a liberal arts community. 0 0 0 41840456 1 1 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1758 0 1 922 1 1 1 0 0 0 0 1 1 0 0 0 0 X 37 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X Jack A Gochenaur 2609825245 604 E College Avenue North Manchester IN 46962 Robert Barcus 2 X 0 0 0 Randall Brown 2 X 0 0 0 Jose Cardenas 1 X 0 0 0 Karen Crim Dillon 1 X 0 0 0 Sara Edgerton 2 X 0 0 0 Samuel Gunnerson 1 X 0 0 0 David Haist 1 X 0 0 0 Steven Hammer 1 X 0 0 0 William Harper 1 X 0 0 0 Jane Henney 2 X 0 0 0 Kyle Hupfer 1 X 0 0 0 Ruthann Johansen 1 X 0 0 0 Philip Joseph 1 X 0 0 0 Phillip Keiser 1 X 0 0 0 Rufus King 1 X 0 0 0 Joel Kline 1 X 0 0 0 Pedro Larco 1 X 0 0 0 Marsha Link 4 X 0 0 0 Paula Eikenberry Mendenhall 2 X 0 0 0 Mary Ann Merryman 1 X 0 0 0 Kenneth Metzger 2 X 0 0 0 J Bentley Peters 1 X 0 0 0 Dr Richard Ringeisen 1 X 0 0 0 Alicia Roberts 1 X 0 0 0 Richard Robins 2 X 0 0 0 Eugene Roop 1 X 0 0 0 Larry Rowland 1 X 0 0 0 Robert Scheer 1 X 0 0 0 Mark Sherman 1 X 0 0 0 Helen Taylor 1 X 0 0 0 Lowell Taylor 1 X 0 0 0 Cynthia Hoff Trochu 1 X 0 0 0 Dr Susan Weybright 1 X 0 0 0 Charles Winger 2 X 0 0 0 John Zeglis 1 X 0 0 0 Kent Zimmerman 1 X 0 0 0 Elvin Zook 1 X 0 0 0 Jo Young Switzer 70 X X 200956 0 42449 John J Haines 2 X 0 0 0 Matt Sprunger 1 X 0 0 0 Mary Haupert 1 X 0 0 0 Scott Hullinger 1 X 0 0 0 Deb Romary 1 X 0 0 0 David McFadden 50 X 133502 0 16574 Jack Gochenaur 50 X 123274 0 19738 Glenn Sharfman 55 X 112300 0 20937 Michael Eastman 65 X 137122 0 15121 Beth Sweitzer-Riley 55 X 92201 0 16901 Phil Meadon 40 X 132468 0 15141 931823 0 146861 7 0 1 0 Chartwells Dining Services 91337 Collections Drive Chicago IL 60693 dining services 2091734 Group Administrators 915 National Parkway Suite F Shaumburg IL 60173 health plan administrators 330601 Marsh USA 96950 Collection Center Drive Chicago IL 60693 insurance 234133 Michael Kinder & Sons Inc 5206 Decatur Road PO Box 10572 Fort Wayne IN 46853 Design/Build 1666937 U S Bank Equipment Finance 801 Larkspur Lending Center Larkspur CA 94939 Equipment lease 164238 8 0 0 49789 0 5062348 42003856 463002 47115993 Tuition and Fees 611310 28921765 28921765 0 0 Room and Board 611310 8117632 8117632 0 0 Technology Fees 611310 695029 695029 0 0 Enrollment Fees 611310 109050 109050 0 0 Student services/extracurricular 611310 8036 8036 0 0 60341 60341 0 0 37911853 1746117 0 0 1746117 12840 0 0 12840 0 0 0 0 58063 0 9407 0 48656 0 48656 0 0 48656 2090817 5000 0 0 2090817 5000 2095817 0 0 2095817 11693 49789 13103 -1410 0 -1410 639149 594314 44835 0 3234 41601 Auxiliary services 721000 361247 0 305170 56077 52605 52605 0 0 413852 89388553 37964458 308404 3999698 0 0 21806623 21806623 0 0 0 0 1282388 758539 359621 164228 11078775 8200158 2079935 798682 647402 479186 121544 46672 1607242 1189630 301744 115868 834573 606263 163882 64428 19989 19989 77646 77646 370458 370458 536063 224909 210121 101033 247792 240582 375 6835 821314 568751 135142 117421 863740 627451 169609 66680 916268 916268 0 583133 476557 26475 80101 21412 21412 248027 248027 1745564 1745564 191795 191795 Equipment & Maint 628639 489723 134039 4877 Curriculum Dev. 1324654 965645 280223 78786 Library Supplies 157792 157792 0 0 Room & Board 1735003 1735003 0 0 Summer Conf Meals 211858 211858 0 0 132 132 0 0 47958282 41840456 4472215 1645611 53768 164174 1906451 1611303 2397775 4119905 562651 575145 0 0 0 0 1914993 1717405 290319 271946 262724 388764 78150074 36261979 40587187 41888095 36697738 79576329 1504853 690064 377821 384676 86556280 131387806 2330651 2976280 0 653479 715567 4841717 4412206 1616129 1671606 500000 3736695 3272711 13678671 13048370 X 34894513 39723326 6482795 46112834 31500301 32503276 72877609 118339436 86556280 131387806 X 41430271 4031556 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 16646 1 0 0 0 16646 0 SchC_P2B_S00_L01 Schedule C, Part II-B, Line 1 Manchester College sought legislative support for a Federal appropriation to underwrite start up costs for a proposed School of Pharmacy to be located in Fort Wayne, Indiana. 0 0 X X 0 0 1 35747303 1003594 6808994 270198 406134 0 42883559 30998205 589586 4308000 26752 121736 0 35747303 38986908 832487 -7125438 896791 798961 0 30998205 0.07 0.93 0 1 0 4750 737582 742332 389867 64095141 25078649 39406359 0 0 0 0 0 10799769 10237697 562072 0 2122965 945633 1177332 41888095 Ironwood 566530 F ABS 123534 F 690064 U.S. Government Loans Funds 2425052 Split interest trusts 220530 Asset retirement obligations 431278 Custodial Funds 195851 3272711 89388553 47958282 41430271 4274756 0 0 0 -243201 4031555 45461826 71859851 4274756 0 0 3165 4277921 67581930 0 21806623 21806623 89388553 26398025 0 0 0 246366 246366 26151659 0 21806623 21806623 47958282 SchD_P03_S00_L01 Schedule D, Part III, Line 1 The College follows a policy not to record or capitalize its collections of works of art, historical treasures and similar assets. These collections are held for public exhibition, education and research in furtherance of the College's educational and public service mission. The collections are appropriately cared for and preserved and subject to a college policy that requires the proceeds from sales, if any, of collection items to be used to acquire other items for the collection and to annually report in the audited financial statements the recording of any items sold, destroyed or otherwise disposed of during the year just completed and to report any new acquisitions. At June 30, 2011 and 2010, there were no reportable activities in collections. SchD_P03_S00_L04 Schedule D, Part III, Line 4 Manchester College is home to more than 100 original works of art created in various media by former students and well-known artists. The art decorates buildings across campus, with the majority of work is housed in Funderburg Library. The collection adds to the educational purposes of the College by providing a more esthetically pleasing environment in which students can study and learn. A small number of pieces, particularly portraits, can be used as tools for students to examine techniques. SchD_P04_S00_L02b Schedule D, Part IV, Line 2b The college has a number of charitable gift annuities. SchD_P05_S00_L04 Schedule D, Part V, Line 4 Manchester College's endowment funds are used to support scholarships, academic programs, and faculty development according to donor restrictions. Board designated endowment funds are used for special projects SchD_P10_S00_L02 Schedule D, Part X, Line 2 Income Taxes: The Internal Revenue Service has determined that the College is a tax exempt, not-for-profit organization as defined in Section 501(c)(3) of the Internal Revenue Code ("IRC"). As such, the College is generally not subject to federal or state income taxes except for certain income derived from unrelated business activities as defined by the IRC. Any such taxes resulting from unrelated business activities are insignificant to the operations of the College SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Change in value of charitable gift annuities and unitrusts SchD_P12_S00_L02d Schedule D, Part XII, Line 2d cost of goods sold $594,314, rental expenses $9,407, fundraising expenses $13,103, investment management fees ($370,458), change in value of charitable gift annuities and unitrusts $(243,201) SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Tuition discounts SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Cost of goods sold $594,314, Rental expenses $9,407, Fundraising expenses $13,103, Investment management fees ($370,458) SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Tuition discounts 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SchE_P01_S00_L03 Schedule E, Part I, Line 3 Manchester College publishes its nondiscriminatory policy in the college catalog, in admissions materials, and throughout the college web-site. SchE_P01_S00_L06 Schedule E, Part I, Line 6 The College receives financial assistance from the Department of Education in the form of Title IV funds; Pell grants, Federal Supplemental Education Opportunity grants, Perkins loan funds, Direct loans, etc.. The College also receives financial aid from the State Student Assistance Commission of Indiana in grants such as Higher Education awards, Freedom of Choice, 21st Century, etc. 1 East Asia and the Pacific 0 0 Grantmaking Student financial aid 40653 Europe (including Iceland and Greenland) 0 0 Grantmaking Student financial aid 234762 Middle East and North Africa 0 0 Grantmaking Student financial aid 172585 North America (including Canada and Mexico, but not the United States) 0 0 Grantmaking Student financial aid 56071 South America 0 0 Grantmaking Student financial aid 35562 South Asia 0 0 Grantmaking Student financial aid 29878 Sub-Saharan Africa 0 0 Grantmaking Student financial aid 231547 0 0 801058 Student financial aid East Asia and the Pacific 2 0 37456 Student financial aid Actual amount awarded Student financial aid Europe (including Iceland and Greenland) 16 0 223310 Student financial aid Actual amount awarded Student financial aid Middle East and North Africa 11 0 172585 Student financial aid Actual amount awarded Student financial aid North America (including Canada and Mexico, but not the United States) 6 0 55625 Student financial aid Actual amount awarded Student financial aid South America 3 0 35562 Student financial aid Actual amount awarded Student financial aid South Asia 3 0 29878 Student financial aid Actual amount awarded Student financial aid Sub-Saharan Africa 13 0 231547 Student financial aid Actual amount awarded 0 0 0 0 0 0 SchF_P01_S00_L02 Schedule F, Part I, Line 2 The primary responsibility for financing a college education rests with the student. Financial aid from the College and other sources is viewed only as supplementary to the efforts of the student and the student's family. Students requesting financial aid are expected to contribute toward their educational expenses through summer or college employment and/or loans in any reasonable combination. Financial aid is an important factor for many students, and 100 percent of Manchester College students receive some combination of grants, scholarships, loans, and work. The College will determine a student's eligibility for financial aid by using the results of the Free Application for Federal Student Aid (FAFSA); the estimated family contribution (EFC) and review of edit (c-codes), as well as the student's academic records and funds available. Manchester College utilizes an awarding matrix based on a combination of academic and financial need criteria referenced above. The College administers financial aid from federal, state, and institutional resources utilizing the federal guidelines established by the U.S. Department of Education. The following steps must be taken by a student to receive a financial aid package from Manchester College: 1. Apply for admission and be admitted to Manchester College. Eligibility for academic scholarships from the College is determined through the admission process. 2. Submit a FAFSA. Eligibility for federal, state and institutional need based grants and loans is determined through this process. The student must designate the results be sent to Manchester College, and Indiana students must have a receipt date between Jan.1 and March 10 to be considered for state grant eligibility. 3. Submit any additional documentation requested by the College. Enrollment Requirements. Students receiving financial aid must maintain full-time enrollment, (a minimum of 12 semester hours) in each of the fall and spring semesters. There are circumstances in which part-time students demonstrating need may be awarded financial aid depending on the guidelines and availability of federal, state and institutional funding. Part-time students must enroll in a minimum of six hours to maintain eligibility for institutional funds and loans. Degree Requirements. Students must be working toward their first baccalaureate degree to be eligible for federal, state or institutional grants and scholarships. Students who have previously completed a baccalaureate degree are eligible for loans only. Auburn Golf Outing 61482 49789 11693 0 2681 3541 5619 0 1262 0 0 61482 49789 11693 0 2681 3541 5619 0 1262 13103 -1410 1 Student financial aid 1226 0 21005565 Actual amounts awarded Student financial aid is applied directly to student accounts. SchI_P01_S00_L02 Schedule I, Part I, Line 2 The primary responsibility for financing a college education rests with the student. Financial aid from the College and other sources is viewed only as supplementary to the efforts of the student and the student's family. Students requesting financial aid are expected to contribute toward their educational expenses through summer or college employment and/or loans in any reasonable combination. Financial aid is an important factor for many students, and 100 percent of Manchester College students receive some combination of grants, scholarships, loans, and work. The College will determine a student's eligibility for financial aid by using the results of the Free Application for Federal Student Aid (FAFSA); the estimated family contribution (EFC) and review of edit (c-codes), as well as the student's academic records and funds available. Manchester College utilizes an awarding matrix based on a combination of academic and financial need criteria referenced above. The College administers financial aid from federal, state, and institutional resources utilizing the federal guidelines established by the U.S. Department of Education. The following steps must be taken by a student to receive a financial aid package from Manchester College: 1. Apply for admission and be admitted to Manchester College. Eligibility for academic scholarships from the College is determined through the admission process. 2. Submit a FAFSA. Eligibility for federal, state and institutional need based grants and loans is determined through this process. The student must designate the results be sent to Manchester College, and Indiana students must have a receipt date between Jan.1 and March 10 to be considered for state grant eligibility. 3. Submit any additional documentation requested by the College. Enrollment Requirements. Students receiving financial aid must maintain full-time enrollment, (a minimum of 12 semester hours) in each of the fall and spring semesters. There are circumstances in which part-time students demonstrating need may be awarded financial aid depending on the guidelines and availability of federal, state and institutional funding. Part-time students must enroll in a minimum of six hours to maintain eligibility for institutional funds and loans. Degree Requirements. Students must be working toward their first baccalaureate degree to be eligible for federal, state or institutional grants and scholarships. Students who have previously completed a baccalaureate degree are eligible for loans only. X X 1 1 X X 0 0 0 0 0 0 0 0 0 Jo Young Switzer 199252 0 0 0 1705 0 18205 0 24244 0 243406 0 0 0 David McFadden 133158 0 0 0 344 0 12279 0 4295 0 150076 0 0 0 Michael Eastman 136412 0 0 0 711 0 10608 0 4512 0 152243 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a The President's compensation agreement provides for reimbursement of income tax return preparation fees. The Chair of the Board of Trustees authorized the tax gross-up. For the convenience of the college, and as a condition of employment, the President is provided with housing on the college campus. Related to substantial contributor Grandchild of substantial contributor 15500 Student financial aid Related to an Officer Children of an Officer 1380 Tuition remission Related to an Officer Neice and nephew of an Officer 47607 Student financial aid David Switzer Husband of an Officer 62804 Employment 0 Heather Gochenaur Daughter of an Officer 35781 Employment 0 Susan Sharfman Wife of an Officer 25196 Employment 0 Victoria Eastman Wife of an Officer 43748 Employment 0 Lila Hammer Wife of a Trustee 53643 Employment 0 X 1 fair market value X 22 462870 market quotes X Miscellaneous 2 131 fair market value 0 0 1 0 F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a The Board of Trustees has assigned the responsibility of annually reviewing the college's Form 990 to the Audit Committee. The Board of Trustees was provided with access to an electronic copy of the Form 990 prior to its filing. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c - Each Board member is required to complete a Conflict of Interest statement annually. The statements are collected and reviewed by both the Chair of the Board and the President. Both make assessments of the comments and discuss the results of their review together. If questions arise as a result of the review they are asked and responded to. Annually the Audit Committee will inquire of the Chair of the Board as to confirmation that all Conflict of Interest statements were turned in, appropriately completed and reviewed, and will report this to the full board. It is the responsibility of the Chair of the Board, the President, and Board member to disclose any conflict of interest in any Board item being considered for action by the Board. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 Form 990, Part VI, Section B, Line 15 - The President's compensation package is reviewed annually by a Personnel Committee of Executive Committee members appointed by the Chair of the Board. Data is collected by the Director of Human Resources as requested by the Personnel Committee. Compensation is reviewed and compared to CUPA data. The Personnel Committee reports their recommendations at an executive session of the Executive Committee. Confidential minutes are taken of these discussions and kept for documentation. The Executive Committee reports their work and findings to the Board, also in executive session. The Audit Committee verifies with the Chair of the Board that this process has been appropriately completed annually. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The college's Form 990 is accessible on the Guidestar website. Form 990, Form 990T, and audit reports are available upon request. Conflict of interest statements and other governing documents of the college are considered confidential and are not made available to the public. F990_P11_S00_L05 Form 990, Part XI, Line 5 Net unrealized gains $4,274,756, change in value of charitable gift annuities and unitrusts ($243,201) We are requesting consideration for leniency in the rejection of our organization's Form 8868. We had a key staff person who was working on our return on FMLA and we did not realize that the filing for the extension was not made before the deadline of November 15, 2011. Once we became aware we immediately filed for the extension electronically (January 9th 2012). We took steps to quickly remedy our discovery without any notification from the IRS. Upon filing the extension, we received, electronically, a rejection of our Form 8868 submission on January 9, 2012. We have historically never missed the filing deadlines for our 990 returns but often needed two extensions of time to prepare a complete and accurate return. This year we put a major push on completion of the return and were prepared to file our 990 on February 15th, the due date of the extension had we filed it timely. We now have received notice that we could not file electronically (Notice 2012-4) until March 1st. We want to file electronically and plan on doing so as soon as we can gain access for filing. There is no tax due as a result of our filing. Our track record in the past has never included a late filing of the Form 990 that I am aware of. We have worked hard to prepare our submission on the due date of the 8868, had it been accepted, and had we been able to electronically file.