UNIVERSITY OF DUBUQUE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF DUBUQUE (EIN 42-0680323)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2012-10-12
- IRS object ID
- 201242869349301304
- Schema version
- 2011v1.2
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-12T16:49:24-05:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 221 THIRD AVENUE SE STE 300 | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 524011512 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680323 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF DUBUQUE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | UNIV | NameControl |
| Phone | 5635893000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVENUE | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES STEINER | Name |
| Title | VP OF FINANCE | Title |
| Phone | 5635893210 | Phone |
| Date Signed | 2012-10-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAY HEGARTY | Name |
| PTIN | P00091057 | PTIN |
| Phone | 3192985333 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFFREY F BULLOCK | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVENUE | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 85499340 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.DBQ.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1911 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | POSTSECONDARY AND GRADUATE LEVEL EDUCATION | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 25 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1333 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 454477 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 313019 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 9531110 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4767826 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 44468706 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 47979742 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5086178 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1354397 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 85951 | OtherRevenuePriorYear |
| Other Revenue Current Year | 471340 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 59171945 | TotalRevenuePriorYear |
| Total Revenue Current Year | 54573305 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12142887 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 13181708 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20306119 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22379928 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1157205 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 19132506 | OtherExpensePriorYear |
| Other Expenses Current Year | 20113877 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 51581512 | TotalExpensesPriorYear |
| Total Expenses Current Year | 55675513 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 7590433 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1102208 | RevenuesLessExpensesCY |
| Total Assets BOY | 205814339 | TotalAssetsBOY |
| Total Assets EOY | 203523724 | TotalAssetsEOY |
| Total Liabilities BOY | 65477247 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 74381608 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 140337092 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 129142116 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE UNIVERSITY OF DUBUQUE IS A SMALL, PRIVATE UNIVERSITY AFFILIATED WITH THE PRESBYTERIAN CHURCH (U.S.A.) OFFERING UNDERGRADUATE, GRADUATE, AND THEOLOGICAL SEMINARY PROGRAMS. THE UNIVERSITY IS COMPRISED OF INDIVIDUALS FROM THE REGION, THE NATION, AND THE WORLD.AS A COMMUNITY, THE UNIVERSITY PRACTICES ITS CHRISTIAN FAITH BY EDUCATING STUDENTS AND PURSUING EXCELLENCE IN SCHOLARSHIP. THEREFORE, THE UNIVERSITY OF DUBUQUE IS COMMITTED TO:- THE PRESBYTERIAN TRADITION;- EXCELLENCE IN ACADEMIC INQUIRY AND PROFESSIONAL PREPARATION;- RELATIONSHIPS WHICH ENCOURAGE INTELLECTUAL, SPIRITUAL, AND MORAL DEVELOPMENT;- COMMUNITY WHERE DIVERSITY IS APPRECIATED AND CHRISTIAN LOVE IS PRACTICED;- STEWARDSHIP OF ALL GOD'S HUMAN AND NATURAL RESOURCES;- ZEAL FOR LIFE-LONG LEARNING AND SERVICE. | MissionDescription |
| Significant New Program Services | 1 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 24777789 | Expense |
| Grants | 13181708 | Grants |
| Revenue | 45405527 | Revenue |
| Description | INSTRUCTION: 1,804 FULL-TIME EQUIVALENT (FTE) UNDERGRADUATE, GRADUATE, AND SEMINARY STUDENTS FALL 2011. LARGEST UNDERGRADUATE MAJORS INCLUDE BUSINESS ADMINISTRATION, FLIGHT OPERATIONS, AND HEALTH, WELLNESS, AND RECREATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 9929355 | Expense |
| Revenue | 398304 | Revenue |
| Description | STUDENT SERVICES: INCLUDES ADMISSIONS, ATHLETICS, AND ALL AREAS OF STUDENT LIFE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5812125 | Expense |
| Revenue | 1591925 | Revenue |
| Description | AUXILIARY SERVICES: INCLUDES UNIVERSITY BOOKSTORE, COFFEEHOUSE, AND DAYCARE FACILITIES | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3843503 | Expense |
| Revenue | 583986 | Revenue |
| Description | ACADEMIC SUPPORT | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 3843503 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 583986 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 44362772 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 1 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 99 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1333 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 25 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES STEINER VP OF FINANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5635893210 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVE | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (41 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| REV DR JEFFREY BULLOCK | |||||||
| PRESIDENT | 40.00 | X | X | 342764 | 0 | 48764 | |
| JOSEPH A CHLAPATY | |||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 | |
| MARK C FALB | |||||||
| VICE CHAIRMAN/TRUSTEE | 1.00 | X | X | 0 | 0 | 0 | |
| DOUGLAS J HORSTMANN | |||||||
| SECRETARY-TREASURER/TTEE | 1.00 | X | X | 0 | 0 | 0 | |
| MARK P BRODERSEN MD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EDWARD A BABKA | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOHN E BUTLER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PATRICK M CRAHAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KIMBERLY M DAVID | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN R FARBER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| R GERALD FOX | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EDWARD J HANNON MD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JEWEL KINTZINGER-DAY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HON JAMES L MARTIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS WOODWARD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KENT A PETERSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUZANNE LUCK PREISS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PHILLIP A RUPPEL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SARAH J SLAUGHTER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RONALD A STOCKDALE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD C SVRLUGA | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| WILLIAM J SVRLUGA JR | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| NICK YIANNIAS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| REV CATHY F YOUNG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOHN G COUCHMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHARLES A DAOUD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT A KNAPP | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| REV BRUCE E HEDGEPETH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOHN D STOLTZ | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| GEORGE J KUBAT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| REV BRIAN W JONES | |||||||
| ALUMNI REP TO THE BOARD | 1.00 | X | 0 | 0 | 0 | ||
| SCOTT TAYLOR | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD P FRANZEN | |||||||
| ALUMNI REP TO THE BOARD | 1.00 | X | 0 | 0 | 0 | ||
| JACKALINE M DUNLAP | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JEFFERY KEITH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| OZELL HUDSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES D STEINER | |||||||
| VP FINANCE/ASST TREAS | 40.00 | X | 167795 | 0 | 24130 | ||
| DEBORAH BUOL | |||||||
| ASSISTANT SECRETARY | 40.00 | X | 60857 | 0 | 3541 | ||
| ALAN GARFIELD | |||||||
| CGIM ASSOC PROF. | 40.00 | 112744 | 0 | 10805 | X | ||
| DR MARK WARD | |||||||
| VP OF ACADEMIC AFFAIRS | 40.00 | 121459 | 0 | 20820 | X | ||
| DR MICHAEL MIYAMOTO | |||||||
| VP AND DEAN OF STUDENT LIFE | 40.00 | 101951 | 0 | 13917 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 907570 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 121977 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CONLON CONSTRUCTION | |||||
| 1100 ROCKDALE RD | DUBUQUE | IA | 52003 | CONSTRUCTION SERVICES | 4585753 |
| STRAKA JOHNSON ARCHITECTS PC | |||||
| 3555 DIGITAL DR | DUBUQUE | IA | 52001 | ARCHITECTURAL SERVICES | 3176686 |
| COTTINGHAM & BUTLERSISCO BENEFITS | |||||
| 800 MAIN ST | DUBUQUE | IA | 52001 | INSURANCE & CLAIM ADMINISTRATION | 1241439 |
| AMERISERVE FOOD MANAGEMENT SERVICES | |||||
| 200 E WALNUT | COLUMBIA | MO | 65203 | FOOD SERVICE MANAGEMENT | 1132303 |
| NORTHERN TRUST | |||||
| 50 S LA SALLE ST | CHICAGO | IL | 60603 | LETTER OF CREDIT SERVICES | 455013 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 9632 | FundraisingEvents |
| Government Grants | 670877 | GovernmentGrants |
| All Other Contributions | 4087317 | AllOtherContributions |
| Noncash Contributions | 1047170 | NoncashContributions |
| Total Contributions | 4767826 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| STUDENT REVENUES | 611600 | 45405527 | 45405527 | |
| AUXILIARY ENTERPRISES | 611600 | 1591925 | $1,591,925 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 982290 | TotalRevenueColumn |
| Related Or Exempt Function Income | 982290 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 47979742 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2143953 | TotalRevenueColumn |
| Exclusion | $2,143,953 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 108811 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 44306 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 64505 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64505 | TotalRevenueColumn |
| Unrelated Business Revenue | 64505 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29948983 | Securities |
| Other | 113000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 30650779 | Securities |
| Other | 200760 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -701796 | Securities |
| Other | -87760 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -789556 | TotalRevenueColumn |
| Exclusion | -$789,556 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 47053 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 9632 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 30190 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16863 | TotalRevenueColumn |
| Exclusion | $16,863 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| K-1 PAXTON/PATTERSON | 310000 | 322906 | 322906 |
| DAYCARE | 624410 | 67493 | 67493 |
| K-1 NTPEF QP III | 900099 | -427 | -427 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 389972 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 54573305 | TotalRevenueColumn |
| Related Or Exempt Function Income | 46387817 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 454477 | UnrelatedBusinessRevenue |
| Exclusion | $2,963,185 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13181708 | Total |
| Program Services | 13181708 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 647990 | Total |
| Management And General | 421414 | ManagementAndGeneral |
| Fundraising | 226576 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17593909 | Total |
| Program Services | 13676602 | ProgramServices |
| Management And General | 3506443 | ManagementAndGeneral |
| Fundraising | 410864 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 720498 | Total |
| Program Services | 559122 | ProgramServices |
| Management And General | 135061 | ManagementAndGeneral |
| Fundraising | 26315 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2254148 | Total |
| Program Services | 1024116 | ProgramServices |
| Management And General | 1197100 | ManagementAndGeneral |
| Fundraising | 32932 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1163383 | Total |
| Program Services | 876903 | ProgramServices |
| Management And General | 256808 | ManagementAndGeneral |
| Fundraising | 29672 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1074145 | Total |
| Program Services | 1074145 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11336 | Total |
| Management And General | 11336 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80572 | Total |
| Management And General | 80572 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146712 | Total |
| Management And General | 146712 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 583620 | Total |
| Program Services | 397014 | ProgramServices |
| Management And General | 90220 | ManagementAndGeneral |
| Fundraising | 96386 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 782011 | Total |
| Program Services | 566697 | ProgramServices |
| Fundraising | 215314 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1583585 | Total |
| Program Services | 1040161 | ProgramServices |
| Management And General | 520179 | ManagementAndGeneral |
| Fundraising | 23245 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 456745 | Total |
| Program Services | 35857 | ProgramServices |
| Management And General | 420888 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1454413 | Total |
| Program Services | 1454413 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 527679 | Total |
| Program Services | 445119 | ProgramServices |
| Management And General | 57799 | ManagementAndGeneral |
| Fundraising | 24761 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103221 | Total |
| Program Services | 66514 | ProgramServices |
| Management And General | 36707 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1981827 | Total |
| Program Services | 1532276 | ProgramServices |
| Management And General | 449551 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4851068 | Total |
| Program Services | 4503669 | ProgramServices |
| Management And General | 347399 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 762027 | Total |
| Program Services | 274222 | ProgramServices |
| Management And General | 487805 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| COST OF GOODS SOLD | 947516 | 947516 | ||
| MEMBERSHIP & FEES | 794608 | 82988 | 708514 | 3106 |
| CURRICULUM SUPPORT | 618028 | 384606 | 233422 | |
| FEDERAL UBIT | 5768 | 5768 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3348996 | Total |
| Program Services | 2239124 | ProgramServices |
| Management And General | 1041838 | ManagementAndGeneral |
| Fundraising | 68034 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55675513 | Total |
| Program Services | 44362772 | ProgramServices |
| Management And General | 10155536 | ManagementAndGeneral |
| Fundraising | 1157205 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7045731 | BOY |
| EOY | 15599038 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15557017 | BOY |
| EOY | 16122406 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1490207 | BOY |
| EOY | 1478816 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 358461 | BOY |
| EOY | 297130 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 569652 | BOY |
| EOY | 648054 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 145581875 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 47785929 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88112780 | BOY |
| EOY | 97795946 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77072529 | BOY |
| EOY | 55443873 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11752928 | BOY |
| EOY | 11904758 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3003994 | BOY |
| EOY | 2973204 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 851040 | BOY |
| EOY | 1260499 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 205814339 | BOY |
| EOY | 203523724 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4976958 | BOY |
| EOY | 7291107 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1541779 | BOY |
| EOY | 1840705 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46190000 | BOY |
| EOY | 47110000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4871339 | BOY |
| EOY | 4438111 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7897171 | BOY |
| EOY | 13701685 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 65477247 | BOY |
| EOY | 74381608 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50114952 | BOY |
| EOY | 52962240 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36706369 | BOY |
| EOY | 20544597 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53515771 | BOY |
| EOY | 55635279 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 140337092 | BOY |
| EOY | 129142116 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 205814339 | BOY |
| EOY | 203523724 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1102208 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -10092768 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | 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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 82744290 | BeginningOfYearBalance |
| Contributions | 2511563 | Contributions |
| Investment Earnings Or Losses | -2736330 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 500310 | GrantsOrScholarships |
| Other Expenditures | 1859737 | OtherExpenditures |
| Administrative Expenses | 123312 | AdministrativeExpenses |
| End Of Year Balance | 80036164 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 67478626 | BeginningOfYearBalance |
| Contributions | 7802907 | Contributions |
| Investment Earnings Or Losses | 9331465 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 420419 | GrantsOrScholarships |
| Other Expenditures | 1333142 | OtherExpenditures |
| Administrative Expenses | 115147 | AdministrativeExpenses |
| End Of Year Balance | 82744290 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 62473395 | BeginningOfYearBalance |
| Contributions | 1449215 | Contributions |
| Investment Earnings Or Losses | 5528299 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 503113 | GrantsOrScholarships |
| Other Expenditures | 1330133 | OtherExpenditures |
| Administrative Expenses | 139037 | AdministrativeExpenses |
| End Of Year Balance | 67478626 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 81227281 | BeginningOfYearBalance |
| Contributions | 253538 | Contributions |
| Investment Earnings Or Losses | 0 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 716309 | GrantsOrScholarships |
| Other Expenditures | 1402022 | OtherExpenditures |
| Administrative Expenses | 141195 | AdministrativeExpenses |
| End Of Year Balance | 64124752 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.24930 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.69510 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.05560 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2091955 | OtherCostOrOtherBasis |
| Book Value | 2091955 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 119297983 | OtherCostOrOtherBasis |
| Depreciation | 29675061 | Depreciation |
| Book Value | 89622922 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1523013 | OtherCostOrOtherBasis |
| Depreciation | 522445 | Depreciation |
| Book Value | 1000568 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20765907 | OtherCostOrOtherBasis |
| Depreciation | 15954266 | Depreciation |
| Book Value | 4811641 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1903017 | OtherCostOrOtherBasis |
| Depreciation | 1634157 | Depreciation |
| Book Value | 268860 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 97795946 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (7 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENTS IN TRUSTS HELD BY OTHERS | 1343914 | F |
| PRIVATE NOTES RECEIVABLE | 1008212 | C |
| REAL ESTATE HELD FOR INVESTMENT | 1550580 | C |
| PRIVATELY HELD STOCK | 3022967 | C |
| INVESTMENT IN LIMITED LIABILITY COMPANY | 2511596 | F |
| COMMODITY AND MISCELLANEOUS INVESTMENTS | 2358909 | F |
| CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES | 108580 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 11904758 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| STUDENTS' DEPOSITS | $406,623 |
| DUE TO U.S. GOV'T-PERKINS LOAN PROGRAM | $1,124,680 |
| ACCRUED LOSS ON INTEREST RATE SWAP | $11,603,806 |
| ANNUITY OBLIGATION | $566,576 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 13701685 | TotalOfAmounts |
| Total Revenue | 54573305 | TotalRevenue |
| Total Expenses | 55675513 | TotalExpenses |
| Excess Or Deficit For Year | -1102208 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -4043481 | NetUnrealizedGLOnInvestments |
| Other | -$6,049,287 | OtherAmount |
| Total Adjustments | -10092768 | TotalAdjustments |
| Excess Or Deficit Per FS | -11194976 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 31227178 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -4043481 | NetUnrealizedGainsInvestments |
| Other Revenues | -19230995 | OtherRevenues |
| Revenue Not Rptd F990 | -23274476 | RevenueNotRptdF990 |
| Revenue Subtotal | 54501654 | RevenueSubtotal |
| Investment Expenses Not Included | 146147 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | -74496 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 71651 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 54573305 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 42422154 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 74496 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 74496 | ExpensesNotRptdF990 |
| Expenses Subtotal | 42347658 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 146147 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 13181708 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 13327855 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 55675513 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ENDOWMENT FUNDS SUPPORT STUDENT SCHOLARSHIPS, ACADEMIC PROGRAMMING, AND INSTITUTIONAL SUPPORT. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE INTERNAL REVENUE SERVICE HAS RECOGNIZED THE UNIVERSITY AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR SECTIONS OF STATE LAW. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE TAX POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO UNIVERSITIES INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990-T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNCERTAIN TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEETS ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY AS OF MAY 31, 2012 AND 2011. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE NO LONGER SUBJECT TO EXAMINATION FOR THE FISCAL YEARS ENDED MAY 31, 2008 AND PRIOR. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -95,822. UNREALIZED LOSS ON INTEREST RATE SWAP -5,840,072. BOOK-TAX DIFFERENCE ON PAXTON/PATTERSON LLC -113,393. TOTAL TO SCHEDULE D, PART XI, LINE 8: -6,049,287. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS SHOWN AS CONTRA INCOME -13,181,708. PAXTON PATTERSON K-1 BOOK/TAX DIFFERENCE -113,393. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -95,822. UNREALIZED LOSS ON INTEREST RATE SWAP -5,840,072. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE FOR 990 -30,190. RENTAL EXPENSES NETTED WITH REVENUE FOR 990 -44,306. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE NETTED WITH RENTAL INCOME FOR 990 44,306. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING REVENUE FOR 990 30,190. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS SHOWN AS CONTRA INCOME 13,181,708. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE POLICY IS PUBLISHED IN VARIOUS NEWSPAPERS AND BROCHURES FOR PROSPECTIVE STUDENTS. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY IS DISTRIBUTED TO STUDENTS USING FEDERALLY APPROVED FINANCIAL NEED ANALYSIS CRITERIA. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD EXPENSES | 18105 |
| EAST ASIA AND THE PACIFIC - | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD EXPENSES | 5096 |
| EUROPE (INCLUDING ICELAND & GREENLAND) - | 0 | 0 | INVESTMENTS | 194823 | |
| NORTH AMERICA | 0 | 0 | INVESTMENTS | 102398 | |
| EAST ASIA AND THE PACIFIC - | 0 | 0 | INVESTMENTS | 2776 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 323198 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 323198 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD USED TO ACCCOUNT FOR EXPENDITURES: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 3: FOREIGN EXPENDITURES ARE REPORTED ON A FISCAL YEAR ACCRUAL ACCOUNTING BASIS. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 56685 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 9632 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 47053 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 20005 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 10185 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 56685 | GrossReceiptsTotal |
| Charitable Contributions Total | 9632 | CharitableContributionsTotal |
| Gross Revenue Total Events | 47053 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 20005 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 10185 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 30190 | DirectExpenseSummaryEvents |
| Net Income Summary | 16863 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS & GRANTS | TypeOfGrant |
| Number Of Recipients | 1512 | NumberOfRecipients |
| Amount Of Cash Grant | 13181708 | AmountOfCashGrant |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: DISBURSEMENTS TO STUDENTS RECEIVING FINANCIAL AID ARE MADE IN ACCORDANCE WITH INSTITUTIONAL PROCEDURES TO ENSURE THAT THOSE RECEIVING AID ARE QUALIFYING RECIPIENTS. FEDERAL FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY IS DISTRIBUTED TO STUDENTS USING FEDERALLY APPROVED FINANCIAL NEED ANALYSIS CRITERIA. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| REV DR JEFFREY BULLOCK | |||||||||||||
| 242775 | 0 | 90000 | 0 | 9989 | 0 | 15172 | 0 | 33592 | 0 | 391528 | 0 | 0 | 0 |
| JAMES D STEINER | |||||||||||||
| 142630 | 0 | 25029 | 0 | 136 | 0 | 8343 | 0 | 15787 | 0 | 191925 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | REV. DR. JEFFREY BULLOCK, PRESIDENT RECEIVES A NON-TAXABLE HOUSING ALLOWANCE WHICH INCLUDES UTILITIES AND RESIDENTIAL CLEANING SERVICES. THE HOUSING ALLOWANCE IS REPORTED AS OTHER COMPENSATION ON FORM 990, PAGE 7, PART VII, SECTION A, COLUMN (F) AND SCHEDULE J, PAGE 2, PART II, COLUMN (D). THE ORGANIZATION PAYS COUNTRY CLUB DUES ON BEHALF OF REV. DR. JEFFREY BULLOCK, PRESIDENT AND JAMES D. STEINER, VP OF FINANCE & AUXILIARY SERVICES. THE PORTION OF THE PAYMENT FOR COUNTRY CLUB DUES THAT IS DEEMED TO BE FOR PERSONAL USE IS TAXABLE TO THE EMPLOYEE AND IS REPORTED IN REPORTABLE COMPENSATION ON FORM 990, PAGE 7, PART VII, SECTION A, COLUMN (D) AND SCHEDULE J, PAGE 2, PART II, COLUMN (B)(III). THE PORTION OF THE PAYMENT FOR COUNTRY CLUB DUES THAT IS DEEMED TO BE FOR BUSINESS USE IS EXCLUDED FROM COMPENSATION AS A WORKING CONDITION FRINGE BENEFIT. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | 462460SK3 | 2004-05-27 | 13200000 | UD CONSTRUCTION PROJECTS/BOND REFUNDING | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | 462460C38 | 2007-04-04 | 34700000 | UD CONSTRUCTION PROJECTS/BOND REFUNDING | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | 462460U46 | 2012-05-18 | 7200000 | WORKING CAPITAL | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | 462460S31 | 2011-07-27 | 8771762 | REFUNDING REVENUE BONDS | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Refunding EscrowRefundingEscrow | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Working Capital ExpendituresWorkingCapitalExpenditures | Amount In Reserve FundAmountInReserveFund |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 6055000 | 13200000 | 1039039 | 167475 | -12775 | 11988711 | 2005 | 1 | 0 | 1 | 1 | ||
| 10830000 | 34700000 | 10710000 | 345351 | -94566 | 23550083 | 2008 | 1 | 0 | 1 | 1 | ||
| 7200000 | 74498 | 109368 | 0 | 0 | 1 | 1 | 7234870 | |||||
| 8771762 | 7706827 | 175435 | 1 | 0 | 1 | 1 | 889500 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Superintegrated HedgeSuperintegratedHedge | Hedge TerminatedHedgeTerminated | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|---|---|
| PIPER JAFFRAY | ||||||||
| 0 | 1 | 1 | 25.000000000000 | 0 | 0 | 0 | 0 | 1 |
| PIPER JAFFRAY | ||||||||
| 0 | 1 | 1 | 28.000000000000 | 0 | 0 | 0 | 0 | 1 |
| (no name) | ||||||||
| 0 | 0 | 0 | 0 | 0 | 1 | |||
| (no name) | ||||||||
| 0 | 0 | 0 | 0 | 0 | 1 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fed Tax Requirements Compliance | X | FedTaxRequirementsCompliance |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCH K, PART II, COLUMNS A & B | Identifier |
| Explanation | UPON COMPLETION OF SCH K, PART II FOR NEW BOND ISSUES DURING THE TAX YEAR ENDED 5/31/12, IT WAS DETERMINED THAT SOME INFORMATION ON PRIOR YEARS' SCH K, PART II FOR THE BONDS ISSUED IN 2004 AND 2007 SHOULD BE INCLUDED ON DIFFERENT LINES OF THE FORM. THE PRESENTATION OF AMOUNTS RELATED TO THE 2004 AND 2007 BONDS HAVE BEEN UPDATED ACCORDINGLY ON THE 2011 SCH K, PART II. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (7 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| COTTINGHAM & BUTLERSISCO | |||
| SEE SCH L, PART V | 1260884 | SEE PART V | 0 |
| MICHAEL STOLTZ | |||
| SEE SCH L, PART V | 89206 | SEE PART V | 0 |
| DUBUQUE BANK & TRUST | |||
| SEE SCH L, PART V | 335419 | SEE PART V | 0 |
| AMY STEINER | |||
| SEE SCH L, PART V | 35213 | SEE PART V | 0 |
| ROY BUOL | |||
| SEE SCH L, PART V | 36367 | SEE PART V | 0 |
| SHANE BESLER | |||
| SEE SCH L, PART V | 73210 | SEE PART V | 0 |
| BENJAMIN MARSH | |||
| SEE SCH L, PART V | 51972 | SEE PART V | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | Identifier |
| Explanation | (A) NAME OF PERSON: COTTINGHAM & BUTLER/SISCO BENEFITS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JOHN E. BUTLER, TRUSTEE IS >35% OWNER, CHAIRMAN, AND CEO OF COTTINGHAM & BUTLER AND SISCO BENEFITS (SUBSIDIARY).(D) DESCRIPTION OF TRANSACTION: THE ORGANIZATION PURCHASES INSURANCE PRODUCTS AND HEALTH INSURANCE CLAIM ADMINISTRATION SERVICES FROM COTTINGHAM & BUTLER/SISCO BENEFITS.(A) NAME OF PERSON: MICHAEL STOLTZ(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF JOHN D. STOLTZ, TRUSTEE.(D) DESCRIPTION OF TRANSACTION: MICHAEL STOLTZ IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: DUBUQUE BANK & TRUST COMPANY(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DOUGLAS J. HORSTMANN, SECRETARY-TREASURER/TRUSTEE IS PRESIDENT/CEO OF THE BANK. MARK C. FALB, VICE CHAIRMAN/TRUSTEE AND PATRICK M. CRAHAN, TRUSTEE ARE ON THE BANK BOARD OF DIRECTORS.(D) DESCRIPTION OF TRANSACTION: AGGREGATE INTEREST & FEES PAID/RECEIVED BY THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: AMY STEINER(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF JAMES D. STEINER, VP OF FINANCE & AUXILIARY SERVICES.(D) DESCRIPTION OF TRANSACTION: AMY STEINER IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: ROY BUOL(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF DEBORAH BUOL, ASSISTANT SECRETARY.(D) DESCRIPTION OF TRANSACTION: ROY BUOL IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: SHANE BESLER(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF DEBORAH BUOL, ASSISTANT SECRETARY.(D) DESCRIPTION OF TRANSACTION: SHANE BESLER IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE.(A) NAME OF PERSON: BENJAMIN MARSH(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF JAMES D. STEINER, VP OF FINANCE & AUXILIARY SERVICES.(D) DESCRIPTION OF TRANSACTION: BENJAMIN MARSH IS A PAID EMPLOYEE OF THE UNIVERSITY OF DUBUQUE. | Explanation |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 7 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SEE SCH M, PART II | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 20 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1047157 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SEE SCH M, PART II | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | EDU MATERIALS | 1 | 1 | SEE SCH M, PART II |
| X | PROMOTIONAL MATERIALS | 2 | 2 | SEE SCH M, PART II |
| X | EQUIPMENT | 1 | 1 | SEE SCH M, PART II |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. SCHEDULE M, PART I, COLUMN (D): VALUES ARE ASSIGNED ONLY AT THE REQUEST OF THE DONOR. WHEN VALUATION IS REQUESTED BY THE DONOR, THE ORGANIZATION REQUIRES AN APPRAISAL OR COST DOCUMENTATION. IF NO VALUATION IS REQUESTED BY THE DONOR, A VALUE OF ONE DOLLAR IS ASSIGNED TO EACH CONTRIBUTION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| NEW PROGRAM SERVICES | FORM 990, PART III, LINE 2 | THE UNIVERSITY RECEIVED ITS EQUITABLE PORTION OF THE MCELROY LOAN FUND TRUST EFFECTIVE FEBRUARY 1, 2012. THE UNIVERSITY WILL CONTINUE TO USE THE ASSETS FROM THE TRUST TO DISBURSE LOANS TO STUDENTS AND USE THE SAME CRITERIA FOR LENDING. |
| FORM 990, PART VI, SECTION A, LINE 1 | IN GENERAL, COMPENSATED OFFICERS OF THE BOARD DO NOT HAVE VOTING POWER. ALTHOUGH THE ORGANIZATION'S ARTICLES OF INCORPORATION GRANT VOTING POWER TO THE PRESIDENT, THE ORGANIZATION'S CURRENT PRESIDENT, REV. DR. JEFFREY BULLOCK, DOES NOT EXERCISE THIS RIGHT TO VOTE AS A COMPENSATED OFFICER. PURSUANT TO THE ARTICLES, THE PRESIDENT HAS BEEN INCLUDED IN THE TOTAL OF VOTING MEMBERS REPORTED ON LINE 1. OTHER THAN COMPENSATED OFFICERS WHO DO NOT VOTE, ALL MEMBERS OF THE BOARD HAVE EQUAL VOTING POWER OF ONE VOTE PER INDIVIDUAL. | |
| FORM 990, PART VI, SECTION A, LINE 2 | (1) REV. DR. JEFFREY BULLOCK, PRESIDENT AND JOSEPH A. CHLAPATY, CHAIRMAN/TRUSTEE HAVE A BUSINESS RELATIONSHIP TO THE EXTENT THAT BOTH SERVE ON THE BOARD OF PAXTON-PATTERSON, LLC. THEIR ROLE AS BOARD MEMBERS IS TO REPRESENT THE UNIVERSITY OF DUBUQUE'S 40% INTEREST IN PAXTON-PATTERSON, LLC. (2) REV. DR. JEFFREY BULLOCK, PRESIDENT AND SCOTT A. KNAPP, TRUSTEE HAVE A BUSINESS RELATIONSHIP. (3) RICHARD C. SVRUGLA, TRUSTEE AND WILLIAM J. SVRUGLA, JR., TRUSTEE HAVE A FAMILY RELATIONSHIP. (4) MARK C. FALB, VICE CHAIRMAN/TRUSTEE, DOUGLAS J. HORSTMANN, SECRETARY-TREASURER/TRUSTEE, AND PATRICK M. CRAHAN, TRUSTEE HAVE A BUSINESS RELATIONSHIP. (5) PHILLIP A. RUPPEL, TRUSTEE, THOMAS WOODWARD, TRUSTEE, AND SCOTT TAYLOR, TRUSTEE HAVE A BUSINESS RELATIONSHIP. | |
| FORM 990, PART VI, SECTION A, LINE 7B | INDIVIDUALS ARE ELECTED TO THE BOARD OF TRUSTEES BY VOTE OF THE MAJORITY OF TRUSTEES. THE ARTICLES OF INCORPORATION PROVIDE THAT SUCH ELECTIONS ARE SUBJECT TO CONFIRMATION OR APPROVAL BY THE GENERAL ASSEMBLY OF THE PRESBYTERIAN CHURCH OF THE UNITED STATES OF AMERICA. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE AT THE FINANCE COMMITTEE MEETING PRIOR TO FILING THE FORM 990 WITH THE IRS. THE HIGH-LEVEL REVIEW WAS LED BY THE EXTERNAL ACCOUNTANT (THE SIGNING PAID PREPARER OF THE RETURN). A COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY IN ELECTRONIC FORM VIA THE BOARD'S SECURE WEBSITE PRIOR TO ITS FILING WITH THE IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY ANNUALLY SENDS A QUESTIONNAIRE TO ALL BOARD MEMBERS, CABINET, AND KEY EMPLOYEES DETERMINED BY THE UNIVERSITY (SUCH AS ALL DIRECTORS IN ADVANCEMENT OFFICE, CONTROLLER, DIRECTOR OF CONSTRUCTION MANAGEMENT, ETC.) ASKING EACH TO DETERMINE ANY RELATED PARTY/CONFLICT OF INTEREST DISCLOSURES. RESPONSES ARE REVIEWED TO DETERMINE IF THERE ARE ANY POTENTIAL PROBLEMS. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THERE IS A BOARD OF TRUSTEES COMMITTEE THAT SETS FORTH ANNUAL GOALS FOR THE PRESIDENT. HIS PERFORMANCE IS EVALUATED ANNUALLY (APPROXIMATELY JUNE OR JULY) BASED ON THE GOALS OUTLINED. HIS ANNUAL COMPENSATION AND ANY BONUS COMPENSATION ARE THEN DETERMINED AND APPROVED BY THE COMMITTEE. THE COMMITTEE ALSO USES COMPARATIVE DATA FROM THE IOWA ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES (IAICU) IN DETERMINING COMPENSATION. THE PRESIDENT EVALUATES AND DETERMINES EACH CABINET MEMBER'S COMPENSATION USING IAICU DATA AND ANNUAL PERFORMANCE. EACH CABINET MEMBER HAS LONG-TERM PERFORMANCE GOALS IN THE STRATEGIC PLAN, WHICH GOES THROUGH 2015. ALTHOUGH ANNUAL GOALS ARE DOCUMENTED IN THE STRATEGIC PLAN, EACH CABINET MEMBER HAS A CLEAR UNDERSTANDING OF WHAT S/HE IS TO DO. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY IS REQUIRED TO POST FINANCIAL STATEMENTS FOR THE PUBLIC DUE TO ITS HOLDING OF PUBLIC DEBT. THE UNIVERSITY COMPLIES WITH THIS REQUIREMENT BY POSTING ITS FINANCIAL STATEMENTS ON AN EXTERNAL, THIRD PARTY WEBSITE. OTHER FINANCIAL INFORMATION, GOVERNING DOCUMENTS, AND POLICIES ARE NOT PUBLIC INFORMATION. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -4,043,481. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -95,822. UNREALIZED LOSS ON INTEREST RATE SWAP -5,840,072. BOOK-TAX DIFFERENCE ON PAXTON/PATTERSON LLC -113,393. TOTAL TO FORM 990, PART XI, LINE 5: -10,092,768. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCELROY-DUBUQUE LOAN FUND | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 UNIVERSITY AVENUE | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421238745 | EIN |
| Primary Activities | EDUCATIONAL LOANS FOR UNIVERSITY OF DUBUQUE STUDENTS | PrimaryActivities |
| Legal Domicile State | IA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 11A, I | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY OF DUBUQUE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCELROY - DUBUQUE LOAN FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 202488 | AmountInvolved |
| Method Of Amt Determination | COST | MethodOfAmtDetermination |
Form990 Schedule R Part VI Form990ScheduleRPartVI
Name Of Business NameOfBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAXTONPATTERSON LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7523 S SAYRE AVENUE | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60638 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 331084590 | EIN |
| Primary Activity | SALES OF EDUCATIONAL LAB EQUIPMENT | PrimaryActivity |
| Legal Domicile State | DE | LegalDomicileState |
| Predominate Income | UNRELATED | PredominateIncomeDesc |
| All Partners C3 S | 0 | AllPartnersC3S |
| Share Of Total Income | 322906 | ShareOfTotalIncome |
| Share Of EOY Assets | 2734560 | ShareOfEOYAssets |
| Disproportionate Allocations | 0 | DisproportionateAllocations |
| General Or Managing Partner | 0 | GeneralOrManagingPartner |
| Percentage Ownership | 0.40000 | PercentageOwnership |