GREENVILLE COLLEGE: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- GREENVILLE COLLEGE (EIN 37-0681530)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-14
- IRS object ID
- 201103189349306420
- Schema version
- 2010v3.4
- 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 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 | 2011-11-14T15:53:18-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370681530 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenville College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREE | NameControl |
| Phone | 6186647010 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Avenue | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dana Funderburk | Name |
| Title | CFO | Title |
| Phone | 6186647010 | Phone |
| Date Signed | 2011-11-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja | Name |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Larry Linamen | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Avenue | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 38846081 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.greenville.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1892 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | To transform students for lives of character and service through a Christ-centered education | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 998 | TotalNbrEmployees |
| Total Nbr Volunteers | 310 | TotalNbrVolunteers |
| Total Gross UBI | 24919 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -19469 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2085983 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3028642 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 30879307 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 33331170 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 155175 | InvestmentIncomePriorYear |
| Investment Income Current Year | 686303 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 196734 | OtherRevenuePriorYear |
| Other Revenue Current Year | 40866 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 33317199 | TotalRevenuePriorYear |
| Total Revenue Current Year | 37086981 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9000812 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 9597648 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13271583 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13680846 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 345274 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 9190579 | OtherExpensePriorYear |
| Other Expenses Current Year | 10639533 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 31462974 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33918027 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1854225 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3168954 | RevenuesLessExpensesCY |
| Total Assets BOY | 36473659 | TotalAssetsBOY |
| Total Assets EOY | 55067808 | TotalAssetsEOY |
| Total Liabilities BOY | 14760713 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 13513615 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 21712946 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 41554193 | NetAssetsOrFundBalancesEOY |
| Mission Description | Greenville College empowers students for lives of character and service through a transforming Christ-centered education in the liberal arts, sciences, and professional studies. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 27410002 | Expense |
| Grants | 9597648 | Grants |
| Revenue | 27429955 | Revenue |
| Description | UNDERGRADUATE AND GRADUATE LEVEL EDUCATION SERVICES-Instruction, scholarships, and other student services-classes are held for approximately 1,600 students. Faculty, instruction, equipment and supplies are provided for the classroom and library. Students are awarded scholarships on the basis of need and academic achievement. Student support services are provided, such as student development, religious life, student organizations and other miscellaneous student activities. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2232645 | Expense |
| Grants | 0 | Grants |
| Revenue | 5876296 | Revenue |
| Description | AUXILIARY SERVICES -Food service, bookstore and residence halls are maintained for the students | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 29642647 | 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 | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | 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 | 0 | 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 | 1 | 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 | 1 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2414 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 998 | 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 | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | 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 | 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 | 0 | 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 | Greenville College-Dana Funderburk | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6186647010 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Ave | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Robert Bastian | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Patricia Burd | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| James Claussen 7110-53111 | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David Colgan | |||||||
| Secretary | 3.00 | X | 0 | 0 | 0 | X | |
| Howard Costley | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dan Denbo | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dennis Fenton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David Fisher | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lloyd Ganton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jerry Hood | |||||||
| Vice Chair | 3.00 | X | 0 | 0 | 0 | X | |
| Paul Killinger | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Charles McPherson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Doug Newton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Richard Schien | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Marjorie Smith 7110-53111 | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rebecca Smith | |||||||
| Chair | 6.00 | X | 0 | 0 | 0 | X | |
| Robert Stroud 7110-53111 | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Barry Swanson 7110-53111 | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Craig Tidball | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Melissa Westover | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mark Whitlock | |||||||
| Treasurer | 3.00 | X | 0 | 0 | 0 | X | |
| Donald Wolf | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jeffrey Johnson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Larry Linamen | |||||||
| President | 40.00 | 177954 | 0 | 40677 | X | ||
| Dana Funderburk | |||||||
| CFO | 40.00 | 96355 | 0 | 14067 | X | ||
| Randall Bergen | |||||||
| Provost | 40.00 | 100335 | 0 | 16623 | X | ||
| William Krause | |||||||
| Vice President | 40.00 | 107898 | 0 | 7101 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 482542 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 78468 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo Inc | |||||
| 9801 Washingtonian Blvd | Gaithersburg | MD | 20878 | Food service | 1464633 |
| Perfect Play Fields & Links | |||||
| PO Box 24006 | Belleville | IL | 62226 | Construction | 348200 |
| Whelan Group | |||||
| 4129 Commercial Center Dr | Austin | TX | 78744 | Marketing | 103545 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Fundraising Events | 14820 | FundraisingEvents |
| Government Grants | 935724 | GovernmentGrants |
| All Other Contributions | 2078098 | AllOtherContributions |
| Noncash Contributions | 491321 | NoncashContributions |
| Total Contributions | 3028642 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Tuition and fees | 900099 | 27429955 | 27429955 | |
| Auxiliary enterprises | 900099 | 5583910 | 5583910 | |
| Other program revenue | 900099 | 292386 | 292386 | |
| Sports training Ctr | 713940 | 24919 | 24919 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 33331170 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 535413 | TotalRevenueColumn |
| Exclusion | $535,413 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 10341 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1011 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 9330 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9330 | TotalRevenueColumn |
| Exclusion | $9,330 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1903117 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1752227 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 150890 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 150890 | TotalRevenueColumn |
| Exclusion | $150,890 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 8007 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 14820 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 5862 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2145 | TotalRevenueColumn |
| Exclusion | $2,145 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Penalty/fine revenue | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 29391 | TotalRevenueColumn |
| Exclusion | $29,391 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 29391 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37086981 | TotalRevenueColumn |
| Related Or Exempt Function Income | 33306251 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 24919 | UnrelatedBusinessRevenue |
| Exclusion | $727,169 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9597648 | Total |
| Program Services | 9597648 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 325367 | Total |
| Program Services | 263239 | ProgramServices |
| Management And General | 44930 | ManagementAndGeneral |
| Fundraising | 17198 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193744 | Total |
| Program Services | 91199 | ProgramServices |
| Management And General | 15566 | ManagementAndGeneral |
| Fundraising | 86979 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10186283 | Total |
| Program Services | 8679616 | ProgramServices |
| Management And General | 1481465 | ManagementAndGeneral |
| Fundraising | 25202 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 442705 | Total |
| Program Services | 371697 | ProgramServices |
| Management And General | 63442 | ManagementAndGeneral |
| Fundraising | 7566 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1853549 | Total |
| Program Services | 1573828 | ProgramServices |
| Management And General | 268626 | ManagementAndGeneral |
| Fundraising | 11095 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 679198 | Total |
| Program Services | 571718 | ProgramServices |
| Management And General | 97583 | ManagementAndGeneral |
| Fundraising | 9897 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40346 | Total |
| Program Services | 34464 | ProgramServices |
| Management And General | 5882 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80181 | Total |
| Program Services | 68491 | ProgramServices |
| Management And General | 11690 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70090 | Total |
| Program Services | 59871 | ProgramServices |
| Management And General | 10219 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 724268 | Total |
| Program Services | 618671 | ProgramServices |
| Management And General | 105597 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 345891 | Total |
| Program Services | 295461 | ProgramServices |
| Management And General | 50430 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1596733 | Total |
| Program Services | 1294714 | ProgramServices |
| Management And General | 220986 | ManagementAndGeneral |
| Fundraising | 81033 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 385200 | Total |
| Program Services | 298744 | ProgramServices |
| Management And General | 50991 | ManagementAndGeneral |
| Fundraising | 35465 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1074786 | Total |
| Program Services | 890929 | ProgramServices |
| Management And General | 152067 | ManagementAndGeneral |
| Fundraising | 31790 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 462980 | Total |
| Program Services | 390127 | ProgramServices |
| Management And General | 66588 | ManagementAndGeneral |
| Fundraising | 6265 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24261 | Total |
| Program Services | 20724 | ProgramServices |
| Management And General | 3537 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62560 | Total |
| Program Services | 52591 | ProgramServices |
| Management And General | 8976 | ManagementAndGeneral |
| Fundraising | 993 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1630409 | Total |
| Program Services | 1370689 | ProgramServices |
| Management And General | 233954 | ManagementAndGeneral |
| Fundraising | 25766 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185067 | Total |
| Program Services | 158085 | ProgramServices |
| Management And General | 26982 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Food service | 1432356 | 1223521 | 208835 |
| Student services | 954561 | 815388 | 139173 |
| Repairs + maintenance | 466354 | 398361 | 67993 |
| Memberships | 136325 | 116449 | 19876 |
| Bad debt | 96690 | 82593 | 14097 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 870475 | Total |
| Program Services | 303829 | ProgramServices |
| Management And General | 560621 | ManagementAndGeneral |
| Fundraising | 6025 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33918027 | Total |
| Program Services | 29642647 | ProgramServices |
| Management And General | 3930106 | ManagementAndGeneral |
| Fundraising | 345274 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7060694 | BOY |
| EOY | 11262443 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 505213 | BOY |
| EOY | 529461 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1695968 | BOY |
| EOY | 1653515 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 70895 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 50118963 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22941796 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26228763 | BOY |
| EOY | 27177167 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 13473979 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 672979 | BOY |
| EOY | 620987 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 310042 | BOY |
| EOY | 279361 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36473659 | BOY |
| EOY | 55067808 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1576594 | BOY |
| EOY | 2760866 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1531821 | BOY |
| EOY | 1538376 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1023333 | BOY |
| EOY | 905999 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7585000 | BOY |
| EOY | 7430000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3043965 | BOY |
| EOY | 878374 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14760713 | BOY |
| EOY | 13513615 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21375407 | BOY |
| EOY | 23497027 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -93763 | BOY |
| EOY | 4253142 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 431302 | BOY |
| EOY | 13804024 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21712946 | BOY |
| EOY | 41554193 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36473659 | BOY |
| EOY | 55067808 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3168954 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 16672293 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | ART EDUCATION | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 431302 | BeginningOfYearBalance |
| Contributions | 11640341 | Contributions |
| Investment Earnings Or Losses | 2015855 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 190658 | GrantsOrScholarships |
| Other Expenditures | 41636 | OtherExpenditures |
| Administrative Expenses | 125 | AdministrativeExpenses |
| End Of Year Balance | 13855079 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 387572 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 43730 | InvestmentEarningsOrLosses |
| End Of Year Balance | 431302 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 457250 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -69678 | InvestmentEarningsOrLosses |
| End Of Year Balance | 387572 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00370 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.99630 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1825767 | OtherCostOrOtherBasis |
| Book Value | 1825767 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 36826140 | OtherCostOrOtherBasis |
| Depreciation | 14535934 | Depreciation |
| Book Value | 22290206 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9469473 | OtherCostOrOtherBasis |
| Depreciation | 8405862 | Depreciation |
| Book Value | 1063611 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1997583 | OtherCostOrOtherBasis |
| Book Value | 1997583 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 27177167 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities and trusts payable | $321,171 |
| Student deposits | $187,203 |
| Asset retirement obligations | $370,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 878374 | TotalOfAmounts |
| Total Revenue | 37086981 | TotalRevenue |
| Total Expenses | 33918027 | TotalExpenses |
| Excess Or Deficit For Year | 3168954 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1877447 | NetUnrealizedGLOnInvestments |
| Other | $14,794,846 | OtherAmount |
| Total Adjustments | 16672293 | TotalAdjustments |
| Excess Or Deficit Per FS | 19841247 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 29373653 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1877447 | NetUnrealizedGainsInvestments |
| Other Revenues | -9597648 | OtherRevenues |
| Revenue Not Rptd F990 | -7720201 | RevenueNotRptdF990 |
| Revenue Subtotal | 37093854 | RevenueSubtotal |
| Other Revenues Not Included | -6873 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -6873 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 37086981 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 24327252 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 6873 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 6873 | ExpensesNotRptdF990 |
| Expenses Subtotal | 24320379 | ExpensesSubtotal |
| Other Expenses Not Included | 9597648 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 9597648 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33918027 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part III, Line 1a: | The College maintains a collection of donated art. The collection is held exclusively for public exhibition, education and research. The collection is appropriately catalogued and cared for by the curator. As allowed by the accounting standards, the College has elected not to recognize the collection in the statements of financial position. Proceeds from any deaccessions or insurance recoveries are used to acquire other works of art. | |
| Part III, Line 4: | Greenville College is privileged to be the home and conservator of the Richard W. Bock Sculpture Museum. This museum, established in 1975, houses an extensive collection of sculptures, drawings, photographs, and the Bock family art library. The Bock family presented the collection to Greenville College on the condition that the works be placed on permanent exhibition. Public exhibition and preservation for future generations are the primary purposes the College maintains the collection. However, the College also loans pieces to other museums for temporary exhibits, allows researchers and other interested parties to use the museum's resources, and utilizes the collection as a tool for teaching art students of the College. | |
| Part V, Line 4: | The permanent endowments are established and used to provide scholarships to students attending Greenville College, to fund various academic programs and to fund campus improvements. Most of the amount shown on Line 1b includes endowed assets transferred from Greenville College Foundation upon dissolution. | Description of Intended Use of Endowment Funds: |
| Part X: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2011 and 2010, the College had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. | Description of Uncertain Tax Positions Under FIN 48: |
| Net asset transfer upon dissolution of Greenville College Foundation 14,794,846. | Part XI, Line 8 - Other Adjustments: | |
| Scholarships netted with student tuition and fees -9,597,648. | Part XII, Line 2d - Other Adjustments: | |
| Rental expenses reported on Part VIII, Line 6b -1,011. Fundraising expenses reported on Part VIII, Line 8b -5,862. | Part XII, Line 4b - Other Adjustments: | |
| Rental expenses reported on Part VIII, Line 6b 1,011. Fundraising expenses reported on Part VIII, Line 8b 5,862. | Part XIII, Line 2d - Other Adjustments: | |
| Scholarships netted with student tuition and fees 9,597,648. | Part XIII, Line 4b - Other Adjustments: |
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 | A statement of the racial non discrimination policy is included as a student admissions policy and requirement within our College Catalog, which is viewable on our website. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The College receives funding from the federal government in connection with provisions of Title IV of the Higher Education Act. As a result, the College is required to comply with various regulations related to these programs. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf Scramble | NameOfEvent1 |
| Gross Receipts Event1 | 22827 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 14820 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 8007 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 1668 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 2619 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 1575 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 22827 | GrossReceiptsTotal |
| Charitable Contributions Total | 14820 | CharitableContributionsTotal |
| Gross Revenue Total Events | 8007 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 1668 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 2619 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 1575 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 5862 | DirectExpenseSummaryEvents |
| Net Income Summary | 2145 | 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 | Student scholarshipsSTUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 1171 | NumberOfRecipients |
| Amount Of Cash Grant | 9597648 | AmountOfCashGrant |
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: Students requesting financial aid are screened for financial need, academic merit, and other scholarship criteria prior to the awarding of scholarships. The combined total of scholarships, grants and other tuition related awards may not exceed the cost of tuition. Students must meet the enrollment guidelines and maintain satisfactory academic progress to retain awards received. Monitoring of these criteria is a combined effort of the Financial Aid office, the Registrar's office and the Business office. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Larry Linamen | NamePerson |
| Base Compensation Filing Org | 173280 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 4674 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10677 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 30337 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 218968 | 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 | TRAVEL FOR COMPANIONS -- On occasion, the President is accompanied by his spouse when traveling on Greenville College business. The majority of travel required of the College president is for the business purpose of donor relations and is considered to be for bona fide business expenses. The president, as well as his spouse, play a major role in fostering goodwill with donors on behalf of Greenville College. RESIDENCE FOR PERSONAL USE AND PERSONAL SERVICES -- As a condition of employment, the Greenville College president is required to live in a home which is on campus and owned by the College. Because portions of the home are, at times, used for Greenville College business functions, the College provides housekeeping services on a regular basis. The fair rental value of the home has been estimated at $2,500 per month. The benfits described above are provided according to the president's employment contract, which is reviewed and approved by the executive committee of the Board of Trustees. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Greenville Bond County Illinois | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 376000403 | IssuerEIN |
| CUSIP Number | 39608PAA6 | CUSIPNumber |
| Date Issued | 2006-10-24 | DateIssued |
| Issue Price | 8000000 | IssuePrice |
| Description Of Purpose | Refinance debt & update student housing | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 8000000 | TotalProceeds |
| Capitalized Interest | 301756 | CapitalizedInterest |
| Issuance Costs From Proceeds | 159032 | IssuanceCostsFromProceeds |
| Credit Enhancement | 69406 | CreditEnhancement |
| Capital Expenditures | 7469806 | CapitalExpenditures |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 0 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 1 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (4 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance |
|---|---|---|---|
| Various | See Part V Scholarships provided to Board relatives | 11000 | See Part V Merit Scholarships |
| Various | See Part V Scholarships provided to Board relatives | 4500 | See Part V Entitlement Scholarships |
| Various | See Part V Scholarships provided to Board relatives | 4500 | See Part V Other Scholarships |
| Various | See Part V Scholarships provided to Board relatives | 2510 | See Part V Endowed Scholarships |
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Walter Fenton | |||
| See Part V Related to Dennis Fenton, Trustee | 108724 | Fiscal Wages | 0 |
| Dustin Fenton | |||
| See Part V Related to Dennis Fenton, Trustee | 31687 | Fiscal Wages | 0 |
| Charis Bastian | |||
| See Part V Related to Robert Bastian, Trustee | 21185 | Fiscal Wages | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule L, Part III | Identifier |
| Return Reference | Scholarships to Interested Persons | ReturnReference |
| Explanation | All scholarships are awarded on an objective and nondiscriminatory basis based on pre-established criteria. These criteria include financial need, academic merit, criteria set by donors, and other factors. No scholarships are awarded on the basis of a student's familial relationships. Scholarships reported in Schedule L, represent 0.2% of total scholarship expense. | Explanation |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 8491 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Thrift store value | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 44562 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Stock market rate | MethodOfDeterminingRevenues |
Real Estate Commercial RealEstateCommercial
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 215275 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Purchase price | MethodOfDeterminingRevenues |
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 215251 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Purchase price | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Supplies | Description |
| Number Of Contributions | 18 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 5242 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenues |
| 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 number of contributors represent the number of contributions received. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The College's 990 is prepared by an independent accounting firm using information from management. The Form 990 is reviewed by management and provided to each Board Member for review. However, the Board review copy does not disclose Schedule B contributor names and addresses. Upon approval of management and the Board, the Form 990 is filed electronically with the Internal Revenue Service. | |
| Conflict of interest questionnaires are completed annually by all Trustees, officers, and executive management. All responses are carefully reviewed by an independent staff member of the College for possible conflicts of interest. Should any potential conflicts of interest be disclosed, the Trustee or officer would be asked to refrain from participation in any decision with regard to matters affected by the relationship. | Form 990, Part VI, Section B, line 12c | |
| The Greenville College Board of Trustees Standing Policies Manual stipulates the following with respect to the President's evaluation and compensation: "The officers of the Board negotiate all contractual matters with the President and conduct the President's annual evaluation. The contract will be presented to the full board, sitting in executive session, for consideration and approval. The officers report the findings of the annual review of the President to the Executive Committee and to the full board sitting in executive session." In reference to the hiring and compensation of other employees, including officers of the College, the Standing Policies Manual states the following: "The president should hire well trained, quality people of impeccable character who are committed to excellence...As a long term goal, pay employees appropriate compensation similar to other selected Christian liberal arts colleges and the norms of the Greenville area. The president is to develop fair personnel procedures and benefits that are communicated clearly through faculty/staff handbooks and are kept in the Board Reference Book." Levels of compensation for all positions (including the president) are determined based on performance evaluations and benchmark levels derived from several different compensation surveys. The CUPA-HR Administrative, CCCU and CCC Compensation Surveys are all utilized to ensure reasonableness and comparability of compensation. Annual contracts are completed for and signed by all officers of the College. | Form 990, Part VI, Section B, line 15 | |
| The College makes its Form 1023, Form 990, and Form 990-T available to the public upon request. The Form 990 is also available for public review on Guidestar's website www.guidestar.org. | Form 990, Part VI, Section C, line 18 | |
| The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized gains on investments: 1,877,447. Net asset transfer upon dissolution of Greenville College Foundation 14,794,846. Total to Form 990, Part XI, Line 5: 16,672,293. | Form 990, Part XI, line 5: |
| EXPLANATION OF RESPONSIBILITY | The College has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. | FORM 990, PART XII, LINE 2c |
| Number of Employees | The number of employees reported here is the total number of Forms W-2 issued for the year 2010. However, this number is not indicative of the number of employees the College employs at any given point in time. Due to the high volume of student workers employed and the short-term nature of their work, the number of Forms W-2 issued is much higher than the average number of individuals employed on an on-going basis. Over a twelve-month period, the average number of individuals paid in a pay period is approximately 500. Of this number, approximately 250 are faculty/staff and approximately 250 are student workers. | Form 990, Part I, Line 5 |
| Explanation for Increase in Net Assets | The Greenville College Foundation was a related organization and was dissolved on July 1, 2010. As such, the net assets associated with the dissolution were transferred to Greenville College. Consequently, the increase in net assets is $14,794,846 and is a direct result of this asset transfer. | Form 990, Schedule D, Part XI, Line 8 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenville College Foundation inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Avenue | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371386287 | EIN |
| Primary Activities | Supporting organization | PrimaryActivities |
| Legal Domicile State | IL | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 11b, II | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenville College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | 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 | 0 | 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 | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | 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 | 1 | OtherTransferFromOtherOrg |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Tax Exempt Entity Reporting | Identifier |
| Return Reference | Schedule R, Part II | ReturnReference |
| Explanation | Greenville College Foundation dissolved on July 1, 2010. Consequently, the organization is reported on Schedule R since the entity was still active during this tax period. | Explanation |