GRACELAND UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- GRACELAND UNIVERSITY (EIN 42-0707114)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-04-16
- IRS object ID
- 201101069349300305
- Schema version
- 2009v1.7
- 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 | 2011-04-16T09:54:45-05:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 221 THIRD AVENUE SE SUITE 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 | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420707114 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACELAND UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAC | NameControl |
| Phone | 6417845131 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 501401641 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JANICE TIFFANY | Name |
| Title | VP BUSINESS & ADMIN SERVICES | Title |
| Phone | 6417845131 | Phone |
| Date Signed | 2011-04-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Kay Hegarty | Name |
| Phone | 3192985333 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN SELLARS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 FOUNDERS DRIVE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 50140 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 56842260 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.GRACELAND.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1895 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | IT IS GRACELAND UNIVERSITY'S MISSION TO BE ONE OF THE FINEST UNIVERSITIES IN THE MIDWEST, DEVELOPING AND MAINTAINING STANDARDS FOR HIGH QUALITY BY ENHANCING STUDENT LEARNING AND PROMOTING COMMUNITIES OF EXCELLENCE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 25 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1234 | TotalNbrEmployees |
| Total Nbr Volunteers | 38 | TotalNbrVolunteers |
| Total Gross UBI | 388928 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -228577 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 10109472 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 13715670 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 31431352 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 33782231 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 734641 | InvestmentIncomePriorYear |
| Investment Income Current Year | 240229 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 605359 | OtherRevenuePriorYear |
| Other Revenue Current Year | 391818 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 42880824 | TotalRevenuePriorYear |
| Total Revenue Current Year | 48129948 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 10465496 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 10031492 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 21787933 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 20769751 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 64021 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 48833 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1592803 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 15949014 | OtherExpensePriorYear |
| Other Expenses Current Year | 15593100 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 48266464 | TotalExpensesPriorYear |
| Total Expenses Current Year | 46443176 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5385640 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1686772 | RevenuesLessExpensesCY |
| Total Assets BOY | 97845737 | TotalAssetsBOY |
| Total Assets EOY | 95823440 | TotalAssetsEOY |
| Total Liabilities BOY | 47899217 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 45821964 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 49946520 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 50001476 | NetAssetsOrFundBalancesEOY |
| Mission Description | GRACELAND UNIVERSITY CREATES LEARNING COMMUNITIES WHERE STUDENTS DEVELOP THEIR POTENTIAL FOR MEANINGFUL AND PRODUCTIVE LIVES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9822547 | Expense |
| Revenue | 27962607 | Revenue |
| Description | EDUCATIONAL PROGRAMS, GENERAL/OTHER: GRACELAND OFFERS A LIBERAL ARTS EDUCATION OFFERED TO 2,034 FTE STUDENTS IN TRADITIONAL ON-CAMPUS PROGRAMS, AT SATELLITE (COMMUNITY COLLEGE) SITES, AND VIA DISTANCE LEARNING FORMATS. 31 UNDERGRADUATE MAJORS ARE OFFERED, AS WELL AS MASTERS PROGRAMS IN EDUCATION, NURSING AND RELIGION. GRACELAND UNIVERSITY IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION AND IS ACCREDITED BY THE HIGHER LEARNING COMMISSION. ACADEMIC SUPPORT INCLUDES ACCREDITATION AND ASSESSMENT ACTIVITIES, LIBRARIES, AND INSTRUCTIONAL TECHNOLOGY SUPPORT. (2,034 FTE STUDENTS) | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 21401603 | Expense |
| Revenue | 5819624 | Revenue |
| Description | STUDENT SERVICES PROGRAMS, GENERAL/OTHER: STUDENT SERVICES ENCOMPASSES CULTURAL AND SOCIAL ACTIVITIES FOR STUDENTS, STUDENT GOVERNMENT, AND INTERCOLLEGIATE ATHLETICS. IT ALSO INCLUDES THOSE OFFICES PROVIDING STUDENT SERVICES SUPPORT, INCLUDING ADMISSIONS, REGISTRAR AND OTHERS. AUXILIARY SERVICES INCLUDES THE UNIVERSITY BOOKSTORE, FOOD SERVICE, RESIDENCE HALL, SNACK SHOP AND VENDING OPERATIONS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 10031492 | Expense |
| Grants | 10031492 | Grants |
| Revenue | 0 | Revenue |
| Description | STUDENT FINANCIAL AID PROGRAMS: SCHOLARSHIPS, GRANTS AND OTHER STUDENT FINANCIAL ASSISTANCE WERE OFFERED TO APPROXIMATELY 99.5% OF OUR STUDENTS IN ON-CAMPUS AND SATELLITE PROGRAMS. FUNDING IS PROVIDED THROUGH INSTITUTIONAL SOURCES, GOVERNMENT GRANT PROGRAMS ADMINISTERED BY THE UNIVERSITY, OR GOVERNMENT-SPONSORED LOAN PROGRAMS (2,073 STUDENTS). | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TRIO PROGRAM-PUBLIC SERVICES PROVIDED TO SURROUNDING AREA CAMPUS TUTORING | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 41255642 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 1 | ProfessionalFundraising |
| Fundraising Activities | 0 | 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 | 0 | 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 148 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1234 | 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 |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 27 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANICE TIFFANY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6417845120 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 UNIVERSITY PLACE | AddressLine1 |
| City | LAMONI | City |
| State | IA | State |
| ZIP Code | 501401641 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| LEONARD BOSWELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| O BROONER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBERT P BRUCH | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| DAVID CARMICHAEL MD | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| DENISE DUDLEY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CALVIN V FRENCH | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CHERYL F HANSEN | ||||||
| BOARD SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| LAURIE HEINTZ | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| BARBARA HIGDON | ||||||
| BOARD MEMBER | 0.50 | X | 0 | 0 | 0 | |
| W GARY HOWARD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LORI KALEIKAU | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| MICHAEL LEWIS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KENNETH B MCCLAIN | ||||||
| BOARD CHAIR | 2.00 | X | 0 | 0 | 0 | X |
| KAY MUSSELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JENNINGS J NEWCOM | ||||||
| BOARD VICE CHAIR | 2.00 | X | 0 | 0 | 0 | X |
| EMMA J ROSS | ||||||
| BOARD MEMBER | 0.50 | X | 0 | 0 | 0 | |
| DAVID SCHAAL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 17480 | 57980 | |
| DWAYNE SHANNON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| LLEWELLYN A SHEPHERDSON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| HELEN PEARSON SMITH | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| JANET WORTHINGTON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| K MICHAEL ZABEL | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| DONALD BROWN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| RONALD GILLILAN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CM HARNETT | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| WA PENNINGTON | ||||||
| BOARD MEMBER | 0.50 | X | 0 | 0 | 0 | |
| MATTHEW BEEM | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN SELLARS | ||||||
| PRESIDENT | 75.00 | 175961 | 0 | 48389 | X | |
| KATHLEEN CLAUSON | ||||||
| VP INSTITUTIONAL EFFECTIVENESS | 35.00 | 67410 | 0 | 0 | X | |
| TOM POWELL | ||||||
| VP STUDENT LIFE | 50.00 | 82003 | 0 | 12997 | X | |
| JANICE TIFFANY | ||||||
| VP BUSINESS SERVICES | 55.00 | 88148 | 0 | 4632 | X | |
| GREG SUTHERLAND | ||||||
| VP ENROLLMENT | 50.00 | 90791 | 0 | 1989 | X | |
| KELLY EVERETT | ||||||
| VP INSTITUTIONAL ADVANCEMENT | 55.00 | 90607 | 0 | 2173 | X | |
| SHARON KIRKPATRICK | ||||||
| VP INDEPENDENCE CAMPUS | 60.00 | 62119 | 0 | 8086 | X | |
| PARRIS WATTS | ||||||
| VP ACADEMIC AFFAIRS | 70.00 | 61348 | 0 | 28724 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 718387 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 17480 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 164970 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | 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 |
|---|---|---|---|---|---|
| JE DUNN | |||||
| 1001 LOCUST ST | KANSAS CITY | MO | 641062682 | RENOVATION CONSTRUCTION | 3596202 |
| SODEXO FOOD SERVICE | |||||
| 1 UNIVERSITY PLACE | LAMONI | IA | 50140 | FOOD SERVICE | 1848327 |
| GOULD EVANS ASSOCIATES | |||||
| 706 MASSACHUSETTS ST | LAWRENCE | KS | 66044 | CONSTRUCTION CONSULTING | 469627 |
| SCHUMACKER ELEVATOR COMPANY | |||||
| BOX 393 | DENVER | IA | 50622 | ELEVATOR MAINTENANCE | 142914 |
| GOULD EVANS GOODMAN | |||||
| 4041 MILL ST | KANSAS CITY | MO | 64111 | CONSTRUCTION CONSULTING | 125822 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 8 | NumberOfContractorsGT100K |
| Related Organizations | 4210883 | RelatedOrganizations |
| Government Grants | 1721330 | GovernmentGrants |
| All Other Contributions | 7783457 | AllOtherContributions |
| Noncash Contributions | 3830707 | NoncashContributions |
| Total Contributions | 13715670 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| TUITION AND FEES | 611600 | 27962607 | 27962607 | |
| AUXILIARY ENTERPRISES | 611600 | 5316546 | $5,316,546 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 503078 | TotalRevenueColumn |
| Related Or Exempt Function Income | 503078 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 33782231 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52085 | TotalRevenueColumn |
| Exclusion | $52,085 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2890 | TotalRevenueColumn |
| Exclusion | $2,890 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16036 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3887 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 12149 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12149 | TotalRevenueColumn |
| Unrelated Business Revenue | 12149 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 8482110 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 8293966 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 188144 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 188144 | TotalRevenueColumn |
| Exclusion | $188,144 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 791238 | GrossSalesOfInventory |
| Cost Of Goods Sold | 414459 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 376779 | TotalRevenueColumn |
| Unrelated Business Revenue | 376779 | UnrelatedBusinessRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48129948 | TotalRevenueColumn |
| Related Or Exempt Function Income | 28465685 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 388928 | UnrelatedBusinessRevenue |
| Exclusion | $5,559,665 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10031492 | Total |
| Program Services | 10031492 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 845702 | Total |
| Program Services | 67410 | ProgramServices |
| Management And General | 599104 | ManagementAndGeneral |
| Fundraising | 179188 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14551588 | Total |
| Program Services | 13123903 | ProgramServices |
| Management And General | 843755 | ManagementAndGeneral |
| Fundraising | 583930 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1691317 | Total |
| Program Services | 1089965 | ProgramServices |
| Management And General | 545751 | ManagementAndGeneral |
| Fundraising | 55601 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2820301 | Total |
| Program Services | 2362160 | ProgramServices |
| Management And General | 279119 | ManagementAndGeneral |
| Fundraising | 179022 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 860843 | Total |
| Program Services | 741758 | ProgramServices |
| Management And General | 81246 | ManagementAndGeneral |
| Fundraising | 37839 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114068 | Total |
| Program Services | 52734 | ProgramServices |
| Management And General | 61190 | ManagementAndGeneral |
| Fundraising | 144 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35233 | Total |
| Program Services | 8860 | ProgramServices |
| Management And General | 26144 | ManagementAndGeneral |
| Fundraising | 229 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91888 | Total |
| Program Services | 7839 | ProgramServices |
| Management And General | 83649 | ManagementAndGeneral |
| Fundraising | 400 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48833 | Total |
| Fundraising | 48833 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174880 | Total |
| Management And General | 174880 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4136984 | Total |
| Program Services | 3952262 | ProgramServices |
| Management And General | 163516 | ManagementAndGeneral |
| Fundraising | 21206 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 646247 | Total |
| Program Services | 509839 | ProgramServices |
| Management And General | 85630 | ManagementAndGeneral |
| Fundraising | 50778 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2362881 | Total |
| Program Services | 2109029 | ProgramServices |
| Management And General | 139907 | ManagementAndGeneral |
| Fundraising | 113945 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 489237 | Total |
| Program Services | 421559 | ProgramServices |
| Management And General | 46173 | ManagementAndGeneral |
| Fundraising | 21505 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1667340 | Total |
| Program Services | 1583283 | ProgramServices |
| Management And General | 56474 | ManagementAndGeneral |
| Fundraising | 27583 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 884000 | Total |
| Program Services | 734974 | ProgramServices |
| Management And General | 35253 | ManagementAndGeneral |
| Fundraising | 113773 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150162 | Total |
| Program Services | 63856 | ProgramServices |
| Management And General | 46158 | ManagementAndGeneral |
| Fundraising | 40148 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 825969 | Total |
| Program Services | 741105 | ProgramServices |
| Management And General | 56089 | ManagementAndGeneral |
| Fundraising | 28775 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2072970 | Total |
| Program Services | 1859985 | ProgramServices |
| Management And General | 140768 | ManagementAndGeneral |
| Fundraising | 72217 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 582140 | Total |
| Program Services | 499307 | ProgramServices |
| Management And General | 73281 | ManagementAndGeneral |
| Fundraising | 9552 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| INVESTMENT SERVICE CHAR | 518469 | 466700 | 34227 | 17542 |
| COST OF GOODS SOLD | 448045 | 434676 | 13295 | 74 |
| PARTICIPANT ROOM AND BO | 136459 | 127136 | 9323 | |
| Collection Bad Debt | 28178 | 16000 | 12178 | |
| ACCRETION, MISC., MERCH | 19311 | 29773 | -6915 | -3547 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 208639 | Total |
| Program Services | 220037 | ProgramServices |
| Management And General | 3859 | ManagementAndGeneral |
| Fundraising | -15257 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46443176 | Total |
| Program Services | 41255642 | ProgramServices |
| Management And General | 3594731 | ManagementAndGeneral |
| Fundraising | 1592803 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45984 | BOY |
| EOY | 10204 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6658878 | BOY |
| EOY | 3067262 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6325810 | BOY |
| EOY | 3448694 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1379766 | BOY |
| EOY | 2311000 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 326877 | BOY |
| EOY | 403212 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1013674 | BOY |
| EOY | 819127 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 83574279 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 46215313 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36050543 | BOY |
| EOY | 37358966 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1539897 | BOY |
| EOY | 22604607 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34845049 | BOY |
| EOY | 14111943 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4029659 | BOY |
| EOY | 4081752 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5629600 | BOY |
| EOY | 7606673 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 97845737 | BOY |
| EOY | 95823440 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13364831 | BOY |
| EOY | 14368706 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2962442 | BOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2039757 | BOY |
| EOY | 2231175 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23394100 | BOY |
| EOY | 19880000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2987627 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6138087 | BOY |
| EOY | 6354456 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47899217 | BOY |
| EOY | 45821964 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14740324 | BOY |
| EOY | 11471395 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13945370 | BOY |
| EOY | 15948148 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21260826 | BOY |
| EOY | 22581933 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49946520 | BOY |
| EOY | 50001476 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 97845737 | BOY |
| EOY | 95823440 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| 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 | 37510314 | BeginningOfYearBalance |
| Contributions | 1101996 | Contributions |
| Investment Earnings Or Losses | 1959825 | InvestmentEarningsOrLosses |
| Other Expenditures | 2100000 | OtherExpenditures |
| End Of Year Balance | 38472135 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 55439287 | BeginningOfYearBalance |
| Contributions | 3489309 | Contributions |
| Investment Earnings Or Losses | -15650320 | InvestmentEarningsOrLosses |
| Other Expenditures | 5767962 | OtherExpenditures |
| End Of Year Balance | 37510314 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.39640 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.55180 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.05180 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1006727 | OtherCostOrOtherBasis |
| Book Value | 1006727 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 61121134 | OtherCostOrOtherBasis |
| Depreciation | 26817249 | Depreciation |
| Book Value | 34303885 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20767408 | OtherCostOrOtherBasis |
| Depreciation | 19398064 | Depreciation |
| Book Value | 1369344 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 679010 | OtherCostOrOtherBasis |
| Book Value | 679010 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 37358966 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENT IN RELATED ENTITY - THE CENTER | 11623125 | F |
| CASH VALUE OF LIFE INSURANCE | 280680 | F |
| OTHER POOLED INVESTMENTS - REAL ESTATE | 2161807 | F |
| OTHER INVESTMENTS | 46331 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 14111943 | TotalOfBookValueSecurities |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Bond Issuance Costs | 408335 |
| CASH RESTRICTED FOR INVESTMENT IN LAND, BLDG, EQUIP | 5547883 |
| FUNDS HELD IN TRUST BY OTHERS | 1650455 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7606673 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES PAYABLE | $1,303,726 |
| FUNDS HELD FOR OTHERS | $575,730 |
| SECURED NOTE PAYABLE FROM RELATED ENTITY - COMMUNITY OF CHRIST CHURCH | $4,475,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6354456 | TotalOfAmounts |
| Total Revenue | 48129948 | TotalRevenue |
| Total Expenses | 46443176 | TotalExpenses |
| Excess Or Deficit For Year | 1686772 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 2095188 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 1500 | DonatedServicesAndFacilities |
| Other | -$3,728,504 | OtherAmount |
| Total Adjustments | -1631816 | TotalAdjustments |
| Excess Or Deficit Per FS | 54956 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 92903967 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2095188 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 1500 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 56883704 | OtherRevenues |
| Revenue Not Rptd F990 | 58980392 | RevenueNotRptdF990 |
| Revenue Subtotal | 33923575 | RevenueSubtotal |
| Investment Expenses Not Included | 174880 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 14031493 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14206373 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 48129948 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 90714708 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 54477904 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 54477904 | ExpensesNotRptdF990 |
| Expenses Subtotal | 36236804 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 174880 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 10031492 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 10206372 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 46443176 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | UNIVERSITY ENDOWMENT FUNDS ARE POOLED WITH AND HELD BY THE SPONSORING CHURCH, COMMUNITY OF CHRIST. ENDOWMENT DISTRIBUTIONS ARE USED FOR SCHOLARSHIP AND PROGRAM EXPENSES. |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | FOOTNOTE REPORTING LIABILTY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 THE UNIVERSITY AND THE CENTER HAVE TAX DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE STATING THEY QUALIFY UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND ARE EXEMPT FROM FEDERAL INCOME TAXES. AS SUCH, THE UNIVERSITY AND THE CENTER ARE SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 511 OF THE CODE. THE UNIVERSITY IS ALSO EXEMPT FROM INCOME TAXES IN CANADA. THE UNIVERSITY AND THE CENTER FILE 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 COLLEGES AND UNIVERSITY'S INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX EXEMPT STATUS 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 STATEMENT OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. AS OF MAY 31, 2010 AND 2009, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY AND THE CENTER 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 AND THE CENTER ARE NO LONGER SUBJECT TO EXAMINATION FOR THE FISCAL YEARS ENDED MAY 31, 2006 AND PRIOR. |
| Part XI, Line 8 - Other Adjustments: | CHANGES IN NET ASSETS OF RELATED ENTITY - THE CENTER: -1594200. UNREALIZED LOSS ON INTEREST RATE SWAP AGREEMENTS: -533380. MINIMUM PENSION LIABILITY ADJUSTMENT: -1600923. ROUNDING: -1. | |
| Part XII, Line 2d - Other Adjustments: | REVENUE OF RELATED ENTITY - THE CENTER: 56883704. | |
| Part XII, Line 4b - Other Adjustments: | SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE: 10031492. DISTRIBUTION FROM RELATED ENTITY - THE CENTER: 4000000. ROUNDING: 1. | |
| Part XIII, Line 2d - Other Adjustments: | EXPENSES OF RELATED ENTITY - THE CENTER: 54477904. | |
| Part XIII, Line 4b - Other Adjustments: | SCHOLARSHIP/GRANT EXPENSE NETTED TO REVENUE: 10031492. |
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 |
| Pub Via Broadcast Media Expln | IT IS THE POLICY OF GRACELAND UNIVERSITY TO EXTEND EQUAL OPPORTUNITIES TO ALL APPLICANTS FOR EMPLOYMENT, TO ALL EMPLOYEES SEEKING ADVANCEMENT, AND TO ALL STUDENTS APPLYING FOR ENROLLMENT WHO MEET THE BASIC CRITERIA ESTABLISHED. IT IS FURTHER THE POLICY OF GRACELAND UNIVERSITY NOT TO DISCRIMINATE AGAINST ANY EMPLOYEES, PROSPECTIVE EMPLOYEE, STUDENT, OR PROSPECTIVE STUDENT, ON THE BASIS OF RACE, COLOR, RELIGION, AGE, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION, OR DISABILITY. GRACELAND UNIVERSITY IS COMMITTED TO THE ELIMINATION OF THOSE CONDITIONS AND ATTITUDES FROM WHICH DISCRIMINATION IS SPAWNED AND DESIRES TO GIVE LEADERSHIP IN SOLVING THOSE PROBLEMS THAT IMPEDE THE BROAD APPLICATION OF JUSTICE AND EQUITY IN ALL HUMAN RELATIONSHIPS. A UNIVERSITY WITH A CHRISTIAN COMMISSION HAS A MANDATE TO SEARCH FOR AND APPLY THESE PRINCIPLES OF FAIRNESS IN ALL ASPECTS OF ITS OPERATION OVER AND ABOVE ITS LEGAL OBLIGATION TO COMPLY WITH THE TENANTS OF EQUAL OPPORTUNITY REQUIREMENTS. | PubViaBroadcastMediaExpln |
| 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 | 1 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | 6A) IN 2009-2010 THE UNIVERSITY RECEIVED GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION (STUDENT SCHOLARSHIPS AND FINANCIAL AID GRANTS) AND THE DEPARTMENT OF HEALTH AND HUMAN SERVICES (NURSING STUDENT GRANTS). THE UNIVERSITY ALSO RECEIVED FUNDS FROM THE DEPARTMENT OF EDUCATION FOR TRIO PROGRAM FUNDING.6B) BASED ON THE DEPARTMENT OF EDUCATION RULING IN 1999, FEDERAL LOANS WERE NOT AWARDED TO STUDENTS IN OUR DISTANCE LEARNING (OUTREACH) PROGRAM BETWEEN 1999 AND DECEMBER 2003. THE PROGRAM WAS MODIFIED AND ONCE AGAIN APPROVED FOR TITLE IV ELIGIBILITY DURING THE 03-04 FISCAL YEAR. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| North America | 0 | 0 | FUNDRAISING | N/A | 4800 |
| North America | 0 | 0 | PROGRAM SERVICE | RECRUITING OF INTERNATIONAL STUDENTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 4800 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, Part I, Line 3: FOR FY10, INTERNATIONAL RECRUITING FUNCTIONS CAPTURE ALL EXPENSES ASSOCIATED WITH RECRUITMENT OF INTERNATIONAL STUDENTS, BUT DO NOT SEPARATELY TRACK FUNDS SPENT ABROAD FOR THIS PURPOSE. THEREFORE, EXPENDITURES FOR INTERNATIONAL RECRUITING ARE NOT REPORTED. ACCOUNTING PROCEDURES ARE IN THE PROCESS OF BEING UPDATED SO THAT THIS INFORMATION CAN BE TRACKED SEPARATELY BEGINNING IN FY12. FUNDRAISING EXPENDITURES REPRESENT THE ACTUAL TRAVEL AND RELATED COSTS INCURRED BY THE UNIVERSITY AND TRAVELING UNIVERSITY EMPLOYEES FOR SOLICITING DONATIONS FROM A SIGNIFICANT DONOR IN CANADA. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation (4 entries)
| Name Of IndividualNameOfIndividual | ActivityActivity | Fundraiser Control Of FundsFundraiserControlOfFunds | Gross ReceiptsGrossReceipts | Amount Retained By ContractorAmountRetainedByContractor | Net To OrganizationNetToOrganization |
|---|---|---|---|---|---|
| (no name) | |||||
| TABOR NOWLIN | GRANT WRITING | 0 | 543834 | 10323 | 533511 |
| PRO COM INC | |||||
| PHONE SOLICITATION | 0 | 51645 | 11681 | 39964 | |
| (no name) | |||||
| BRIAN SHANTZ | CONSULTING | 0 | 0 | 14014 | -14014 |
| (no name) | |||||
| DAVID NIELSEN | LEGAL COUNSEL-GIFT INSTRUMENTS | 0 | 0 | 6401 | -6401 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 595479 | TotalGrossReceipts |
| Total Retained By Contractors | 42419 | TotalRetainedByContractors |
| Total Net To Organization | 553060 | TotalNetToOrganization |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (16 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| ACADEMIC SCHOLARSHIPS | 217 | 879912 |
| GRANTS IN AID | 953 | 7935625 |
| LEADERSHIP GRANTS | 25 | 22500 |
| PRIVATE COLLEGE TUITION EXCHANGE | 4 | 93910 |
| SKILLPATH GRANT | 7 | 90891 |
| SODEXHO GRANT | 1 | 7475 |
| STUDENT PRIZES AND AWARDS | 25 | 2985 |
| COC APPOINTEE GRANT | 16 | 64628 |
| CANADIAN MAPLE LEAF GRANT | 45 | 41785 |
| CERTIFICATE AWARDS | 9 | 6500 |
| ACADEMIC SCHOLARSHIPS - ADDITIONAL | 265 | 483468 |
| DHHS SCHOLARSHIPS | 55 | 60462 |
| SSS SUPPLEMENTAL GRANT | 17 | 33372 |
| SEOG GRANTS | 328 | 298216 |
| IOWA STATE GRANTS | 7 | 6210 |
| CCLP SCHOLARSHIPS | 22 | 3553 |
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: SCHOLARSHIPS/GRANTS ARE PROVIDED TO STUDENTS THROUGH FINANCIAL AID, BASED ON FINANCIAL NEED AND FEDERAL OR STATE MANDATED REGULATIONS. DONOR RESTRICTED SCHOLARSHIPS ARE ALSO MONITORED AND DISTRIBUTED THROUGH FINANCIAL AID PROCESSES TO COVER EDUCATIONAL EXPENSES ESTIMATED OR CHARGED BY THE UNIVERSITY. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN SELLARS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 175762 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 199 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 16000 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 32389 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 224350 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | THE PRESIDENT'S WIFE ACCOMPANIES HIM TO CERTAIN EVENTS WHEN DEEMED NECESSARY FOR THE GOOD OF THE UNIVERSITY. THE PRESIDENT HAS AUTHORITY OVER HIS OFFICE BUDGET, BUT NO FUNDS ARE AVAILABLE TO HIM FOR PERSONAL USE. THE PRESIDENT IS PROVIDED A RESIDENCE WHICH IS USED FOR UNIVERSITY FUNCTIONS. THE FAIR MARKET VALUE RENTAL OF $18,000 PER YEAR, THE VALUE OF HOUSEKEEPING SERVICES OF $2,204, AND THE VALUE OF UTILITIES/MAINTENANCE/OTHER PROVIDED OF $7,697 IS INCLUDED IN NONTAXABLE BENEFITS ON SCH J, PART II, COLUMN (D). | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | CUSIP NumberCUSIPNumber |
|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | ||||||
| 421235696 | 2003-02-01 | 15900000 | CONSTRUCTION-CHILLER PLANT/HELENE CENTER, REFINANCING TWO PRIOR BOND ISSUES | 0 | 0 | |
| IOWA FINANCE AUTHORITY | ||||||
| 521699886 | 2008-09-25 | 6135000 | RESCH SCIENCE HALL RENOVATION | 0 | 0 | 462463AB6 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Amount DefeasedAmountDefeased | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|
| 15927058 | 5170943 | 229057 | 10500000 | 1 | 0 | 1 | 1 |
| 6161292 | 136307 | 598693 | 0 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | 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 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|
| BANK OF AMERICA | ||||||
| 0 | 1 | 1 | 25.000000000000 | 0 | 1 | 1 |
| BANK OF AMERICA | ||||||
| 0 | 1 | 1 | 25.000000000000 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | AVA CARMICHAEL EAGLES | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | MS. EAGLES IS A FAMILY MEMBER OF DAVID CARMICHAEL, BOARD MEMBER. | Relationship |
| Amount Of Transaction | 66683 | AmountOfTransaction |
| Description Of Transaction | MS. EAGLES IS AN EMPLOYEE OF THE FILING ORGANIZATION AND RECEIVED REPORTABLE COMPENSATION OF $66,683 DURING THE YEAR. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 12 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 3830707 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Method for Determining Number of Contributors: | Part I, Column (b): | THE QUANTITY LISTED REPRESENTS THE NUMBER OF GIFTS DURING THE YEAR. |
| Third Party Use: | Part I, Line 32b: | CONTRIBUTED STOCKS ARE DEPOSITED INTO A THIRD PARTY BROKER ACCOUNT. STOCKS ARE SOLD WITH QUICK TURN AROUND MINIMIZING MARKET RISK. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | HELEN PEARSON SMITH, BOARD MEMBER AND ROBERT BRUCH, BOARD MEMBER HAVE A FAMILY RELATIONSHIP. | |
| Form 990, Part VI, Section A, line 6 | THE ORGANIZATION HAS 7 MEMBERS WHO ARE A SINGLE CLASS OF MEMBERS AND ARE COLLECTIVELY REFERRED TO AS THE "CORPORATE BODY": - 3 MEMBERS OF THE FIRST PRESIDENCY OF THE COMMUNITY OF CHRIST - 3 MEMBERS OF THE PRESIDING BISHROPIC OF THE COMMUNITY OF CHRIST - 1 MEMBER WHO IS THE ACTING PRESIDENT OF THE COUNCIL OF TWELVE APOSTLES OF THE COMMUNITY OF CHRIST | |
| Form 990, Part VI, Section A, line 7a | PER THE ARTICLES OF INCORPORATION, THE BOARD OF TRUSTEES MAY CONSIST OF 12-27 MEMBERS: - 9 TRUSTEES ARE ELECTED BY THE WORLD CONFERENCE OF THE COMMUNITY OF CHRIST - UP TO 9 TRUSTEES MAY BE APPOINTED BY THE CORPORATE BODY - UP TO 9 TRUSTEES MAY BE APPOINTED BY THE BOARD OF TRUSTEES - TRUSTEES MAY BE REMOVED BY THAT GROUP (WORLD CONFERENCE, CORPORATE BODY, OR BOARD OF TRUSTEES) THAT ELECTED OR APPOINTED SUCH TRUSTEE; EXCEPT THE CORPORATE BODY MAY ACT FOR THE WORLD CONFERENCE IN THE REMOVAL OF A TRUSTEE ELECTED BY THE WORLD CONFERENCE IN ANY INTERIM PERIOD BETWEEN WORLD CONFERENCES. | |
| Form 990, Part VI, Section B, line 11 | UPON COMPLETION, BUT PRIOR TO FILING, THE PREPARED FORM 990 IS PROVIDED TO OFFICERS THROUGH THE GROUP PORTAL OF MY.GRACELAND FOR THEIR REVIEW. AN IN-DEPTH REVIEW OF THE PREPARED FORM 990 IS CONDUCTED WITH THE BUSINESS SERVICES COMMITTEE OF THE BOARD OF TRUSTEES. CHANGES ARE MADE, IF NEEDED, AND A REVISED FORM 990 IS PROVIDED THROUGH THE GROUP PORTAL OF MY.GRACELAND. THE PREPARED FORM 990 IS SUBMITTED BY THE DUE DATE, (INCLUDING EXTENSION(S)). THE SUBMITTED FORM 990 IS AVAILABLE UPON REQUEST, AND ONCE POSTED TO GUIDESTAR, IS AVAILABLE TO THE WORLD. | |
| Form 990, Part VI, Section B, line 12c | ANNUALLY, EACH BOARD MEMBER AND OFFICER OF THE UNIVERSITY, AND ALL STAFF, TRUSTEES, ADVISORS AND OTHER PERSONS REGULARLY INVITED TO ATTEND MEETINGS OF THE BOARD, SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT GRACELAND UNIVERSITY IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX, AND OTHER TAX EXEMPTIONS, IT MUST ENGAGE PRIMARILY AND SOMETIMES EXCLUSIVELY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. VOTING MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST. THE REMAINING MEMBERS OF THE BOARD WILL THEN DISCUSS AND DETERMINE IF SUCH A CONFLICT EXISTS, IF IT IS AVOIDABLE, OR IF IT IS IN THE BEST INTEREST OF THE BOARD AND UNIVERSITY TO PROCEED. SHOULD ANY BOARD MEMBER BE FOUND TO BE CONCEALING A CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. | |
| Form 990, Part VI, Section B, line 15 | THE CHAIRMAN OF THE BOARD WILL WORK WITH OTHER BOARD MEMBERS TO DETERMINE THE COMPENSATION FOR THE CEO. THE CEO SETS THE COMPENSATION FOR THE TOP MANAGEMENT AND OFFICERS, WITH APPROVAL OF THE BOARD IN EXECUTIVE SESSION. VICE PRESIDENTS SET THE COMPENSATION FOR KEY EMPLOYEES, WITH APPROVAL OF THE CEO. IN ALL CASES, COMPARABLE SALARY DATA FROM SIMILAR INSTITUTIONS IS REVIEWED, AS WELL AS A COMPARISON OF POSITIONS WITHIN THE INSTITUTION. | |
| Form 990, Part VI, Section C, line 19 | GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. | |
| FORM 990, PART VII, SECTION A | GRACELAND UNIVERSITY MAINTAINS A DEFINED BENEFIT RETIREMENT PLAN. INFORMATION WITH REGARD TO THE INCREASE IN ACTUARIAL VALUE IS NOT AVAILABLE ON AN EMPLOYEE BY EMPLOYEE BASIS, AND THEREFORE CANNOT BE REPORTED IN COLUMN (F), OTHER COMPENSATION. EMPLOYEES EARN A BENEFIT WHICH IS 1.1% TIMES THEIR YEARS OF SERVICES TIMES THEIR HIGHEST 3 YEARS AVERAGE PAY. IN TOTAL, GRACELAND UNIVERSITY CONTRIBUTED $1,627,138 TO THE PLAN DURING THE YEAR. EMPLOYEES THAT PARTICIPATE IN THE PLAN LISTED ON FORM 990, PART VII, SECTION A (SEE CONTINUATION ON SCH J-2) INCLUDE: KATHLEEN CLAUSON, TOM POWELL, JANICE TIFFANY, GREG SUTHERLAND, KELLY EVERETT, AND SHARON KIRKPATRICK. | DEFERRED COMPENSATION FROM DEFINED BENEFIT RETIREMENT PLAN |
| FORM 990, PART I, LINE 6 | THE ALUMNI BOARD (NON-VOTING ADVISORY BOARD) IS MADE UP OF VOLUNTEERS TOTALING 24; ONE PERSON VOLUNTEERING IN THE UNIVERSITY LIBRARY; 2 PERSONS VOLUNTEERING CONSULTING SERVICES; AND 11 PERSONS VOLUNTEERING WITH CAMPUS CARE AND MAINTENANCE IN COORDINATION WITH MAJOR CAMPUS EVENTS. | NUMBER OF VOLUNTEERS |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | |||||||||
| 6900 SQUIBB RD | MISSION | KS | 66202 | 431685651 | D/B/A SKILLPATH SEMINARS, ADULT EDUCATION/TRAINING | MO | 501(c)(3) | Line 9 | N/A |
| COMMUNITY OF CHRIST | |||||||||
| 1001 W WALNUT STREET | INDEPENDENCE | MO | 64050 | 440552038 | CHURCH | MO | 501(c)(3) | Line 1 | N/A |
| 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 | 1 | 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 (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| GRACELAND COLLEGE CENTER FOR PROFESSIONAL DEVELOPMENT AND LIFELONG LEARNING | |
| C | 4000000 |
| COMMUNITY OF CHRIST | |
| C | 210834 |
| COMMUNITY OF CHRIST | |
| E | 4475000 |