GORDON COLLEGE: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: GORDON COLLEGE (EIN 04-2104258)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-01-03
IRS object ID: 201110149349300411
Schema version: 2009v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
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	2011-01-03T15:11:38-07:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042104258	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	GORDON COLLEGE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	GORD	NameControl
Phone	9788674883	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	255 Grapevine Road	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Michael Ahearn	Name
Title	Vice President for Finance	Title
Phone	9788674013	Phone
Date Signed	2011-01-04	DateSigned

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	R Judson Carlberg	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	Gordon College	AddressLine1
Address Line2	255 Grapevine Road	AddressLine2
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	77264541	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.gordon.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1889	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	Gordon College strives to graduate men and women distinguished by intellectual maturity and Christian character, committed to a lifestyle of servanthood and prepared for leadership roles in their homes, workplaces, churches and communities worldwide. Our primary activity is to provide an undergraduate liberal arts education.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	29	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	28	NbrIndependentVotingMembers
Total Nbr Employees	1966	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	7115773	ContributionsGrantsPriorYear
Contributions Grants Current Year	6616969	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	56413176	ProgramServiceRevenuePriorYear
Program Service Revenue CY	56720874	ProgramServiceRevenueCY
Investment Income Prior Year	-2188516	InvestmentIncomePriorYear
Investment Income Current Year	381667	InvestmentIncomeCurrentYear
Other Revenue Prior Year	29848	OtherRevenuePriorYear
Other Revenue Current Year	36455	OtherRevenueCurrentYear
Total Revenue Prior Year	61370281	TotalRevenuePriorYear
Total Revenue Current Year	63755965	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	13631788	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	14193524	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	30464269	SalariesEtcPriorYear
Salaries Etc Current Year	29185809	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	30000	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	30000	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	2105001	TotalFundrsngExpCurrentYear
Other Expense Prior Year	22137550	OtherExpensePriorYear
Other Expenses Current Year	21906592	OtherExpensesCurrentYear
Total Expenses Prior Year	66263607	TotalExpensesPriorYear
Total Expenses Current Year	65315925	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-4893326	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1559960	RevenuesLessExpensesCY
Total Assets BOY	111742115	TotalAssetsBOY
Total Assets EOY	109981117	TotalAssetsEOY
Total Liabilities BOY	54354207	TotalLiabilitiesBOY
Total Liabilities EOY	53672156	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	57387908	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	56308961	NetAssetsOrFundBalancesEOY
Mission Description	Gordon College strives to graduate men and women distinguished by intellectual maturity and Christian character committed to a lifestyle of servanthood and prepared for leadership roles in their homes, workplaces, churches and communities worldwide. Our primary activity is to provide an undergraduate liberal arts education.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	41925850	Expense
Grants	14179237	Grants
Revenue	42908781	Revenue
Description	Higher Education: Our largest program service is providing education and instruction to individuals giving them an opprotunity to earn a degree. Gordon College is the only nondenominational Christian liberal arts college in New England. It offers 37 majors and confers 3 separate undergraduate degrees; Bachelor of Arts, Bachelor of Science and Bachelor Music. Undergraduate enrollment of approximately 1500 students is drawn from 41 states and 27 countries. In 2009-10, Gordon College issued 375 degrees and had a faculty to student ratio of 11.7 with 70% of the students from outside Massachusetts. Of the 95 full-time faculty, 76% have earned doctorates. Gordon College students can take advantage of a wide variety of off-campus programs, both domestic and abroad. During 2009-10, over 122 students participated in off-campus programs.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	638465	Expense
Grants	13287	Grants
Revenue	681798	Revenue
Description	Higher Education: Gordon College has graduate programs in education and music education conferring degrees in Masters of Education in Curriculum and Instruction, Masters of Arts in Teaching and Masters of Music Education. In 2009-10, the total of unduplicated graduate students was 336. Gordon College conferred 57 masters degrees in 2010.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	14950666	Expense
Grants	1000	Grants
Revenue	13130295	Revenue
Description	Auxiliary programs related to the educational process for dormitory housing, food service, bookstore, Lavida outdoor experience, balance and mobility center, summer athletic camps and other summer programs. There were 1327 resident students in the fall semester and 1226 in the spring semester.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	57514981	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Donor Advised Funds	1	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	1	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	1	MoreThan5000KToIndividuals
Professional Fundraising	1	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	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	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	2397	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	1966	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	IT	NameOfForeignCountry
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
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Nbr Voting Governing Body Members	29	NbrVotingGoverningBodyMembers
Number Independent Voting Members	28	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	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
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Kimberlie Mather Controller	NamePerson
Telephone Number	9788674048	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	Gordon College	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (39 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
Dr Judith M Dean
Board Member	0	X	0	0	0
Rev Dr Gregory Groover
Board Member	0	X	0	0	0
Bronwyn Loring III
Asst Clerk	0	X	0	0	0
Harold L Myra
Board Member	0	X	0	0	0
David C Schultz
Clerk/Treasurer	0	X	0	0	0
Herman J Smith Jr
Vice Chairman	0	X	0	0	0
Dr James E Vander Mey
Board Member	0	X	0	0	0
Suannah Young
Board Member	0	X	0	0	0
Dr John M Gurley MD
Board Member	0	X	0	0	0
Kurt Keilhacker
Chairman	0	X	0	0	0
Steven Krook
Board Member	0	X	0	0	0
Ava Memmen
Board Member	0	X	0	0	0
Thomas L Phillips
Board Member	0	X	0	0	0
Dale Fowler
Board Member	0	X	0	0	0
Kirk Ware
Board Member	0	X	0	0	0
Peter Herschend
Board Member	0	X	0	0	0
Rev Raymond Lee
Board Member	0	X	0	0	0
Rev Dr Roberto Miranda
Board Member	0	X	0	0	0
Dr Seppo E Rapo
Board Member	0	X	0	0	0
Bradford H Warner
Board Member	0	X	0	0	0
Mary Shahian
Board Member	0	X	0	0	0
Leonard J Peterson
Board Member	0	X	0	0	0
David Bock
Board member	0	X	0	0	0
Daniel Cho
Board member	0	X	0	0	0
Lisa Forkner
Board Member	0	X	0	0	0
Joseph Krivickas
Board Member	0	X	0	0	0
Samuel Schreiner III
Board member	0	X	0	0	0
Aaron Shin
Board member	0	X	0	0	0
Carrie Tibbles MD
Board member	0	X	0	0	0
R Judson Carlberg
President	60		276274	0	49715	X	X	X
Dr Mark Sargent
Provost	60		165222	0	30801	X		X
Daniel Tymann
Exec. VP Advancement	60		126679	0	24908	X		X
Michael Ahearn
VP for Finance	60		75944	0	12330	X
Robert Grinnell
VP for Development	60		144149	0	28346			X
Stanley Gaede
Scholar in Residence	60		108449	0	20907			X
Stephen MacLeod
College Counsel	60		102296	0	21936			X
Barry Loy
Dean of Students	60		108155	0	35630			X
Bruce Herman
Professor of Art	60		105231	0	20693			X
James MacDonald
Former VP for Finance	60		126768	0	76902				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1339167	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	322168	TotalOtherCompensation
Number Individuals GT100 K	11	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line2AddressOfContractor/AddressUS/AddressLine2
Custom Paving
19 Johnson St	W Peabody	MA	01960	Paving contractor	194470
Wellington Trust Company NA
75 State Street	Boston	MA	02109	Investment Management	117505
Winslow Technology Group LLC
75 Arlington St	Boston	MA	02116	Technology services	153461	Suite 500
Grant Thornton LLP
33960 Treasury Center	Chicago	IL	606943900	Auditing services	133583

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	58672	FundraisingEvents
Related Organizations	0	RelatedOrganizations
Government Grants	628892	GovernmentGrants
All Other Contributions	5929405	AllOtherContributions
Noncash Contributions	175741	NoncashContributions
Total Contributions	6616969	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Student Tuition and Fees	611310	42832713	42832713	$0
Residence Hall Revenue	611310	7260404	7260404	$0
Board Plan Revenue	611310	2606624	2606624	$0
Summer Programs	611310	734554	734554	$0
Student Center Fees	611310	622857	622857	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2663722	TotalRevenueColumn
Related Or Exempt Function Income	2663722	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	56720874	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	899823	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$899,823	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	47005	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	47005	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	47005	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$47,005	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	12935030	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	12673029	Securities
Other	780157	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	262001	Securities
Other	-780157	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-518156	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$518,156	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	44840	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	58672	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	55390	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-10550	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	-$10,550	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	0	GrossIncomeGaming
Gaming Direct Expenses	0	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	0	GrossSalesOfInventory
Cost Of Goods Sold	0	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	63755965	TotalRevenueColumn
Related Or Exempt Function Income	56720874	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$418,122	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	13124044	Total
Program Services	13124044	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	1069480	Total
Program Services	1069480	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	793507	Total
Program Services	0	ProgramServices
Management And General	764521	ManagementAndGeneral
Fundraising	28986	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	122026	Total
Program Services	62695	ProgramServices
Management And General	5968	ManagementAndGeneral
Fundraising	53363	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	21161370	Total
Program Services	16355376	ProgramServices
Management And General	3776065	ManagementAndGeneral
Fundraising	1029929	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	527009	Total
Program Services	400836	ProgramServices
Management And General	98166	ManagementAndGeneral
Fundraising	28007	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	5065813	Total
Program Services	3757269	ProgramServices
Management And General	1040806	ManagementAndGeneral
Fundraising	267738	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1516084	Total
Program Services	1125794	ProgramServices
Management And General	309320	ManagementAndGeneral
Fundraising	80970	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	35532	Total
Program Services	0	ProgramServices
Management And General	35532	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	122218	Total
Program Services	0	ProgramServices
Management And General	122218	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	81078	Total
Program Services	81078	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	30000	Total
Fundraising	30000	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	117505	Total
Program Services	0	ProgramServices
Management And General	117505	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2160227	Total
Program Services	1326014	ProgramServices
Management And General	810604	ManagementAndGeneral
Fundraising	23609	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	311474	Total
Program Services	227779	ProgramServices
Management And General	1230	ManagementAndGeneral
Fundraising	82465	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2212994	Total
Program Services	1745543	ProgramServices
Management And General	230206	ManagementAndGeneral
Fundraising	237245	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1308198	Total
Program Services	638803	ProgramServices
Management And General	654170	ManagementAndGeneral
Fundraising	15225	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4904389	Total
Program Services	4747279	ProgramServices
Management And General	127385	ManagementAndGeneral
Fundraising	29725	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1824080	Total
Program Services	1610997	ProgramServices
Management And General	131072	ManagementAndGeneral
Fundraising	82011	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	47480	Total
Program Services	47480	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	27154	Total
Program Services	27154	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5622875	Total
Program Services	5276535	ProgramServices
Management And General	313176	ManagementAndGeneral
Fundraising	33164	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	198050	Total
Program Services	70520	ProgramServices
Management And General	123326	ManagementAndGeneral
Fundraising	4204	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Allocation of Physical Plant	0	3401131	-3406066	4935
Bond Expenses	235815	0	235815	0
Food Service	1333806	1333806	0	0
Special Events	264484	199461	5223	59800
Miscellaneous Expenses	626771	510702	113523	2546

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	472462	Total
Program Services	375205	ProgramServices
Management And General	86178	ManagementAndGeneral
Fundraising	11079	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	65315925	Total
Program Services	57514981	ProgramServices
Management And General	5695943	ManagementAndGeneral
Fundraising	2105001	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	422530	BOY
EOY	1398587	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	248341	BOY
EOY	1880153	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	2054809	BOY
EOY	1565820	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	782107	BOY
EOY	853986	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	7011	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	82019	BOY
EOY	76585	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	274060	BOY
EOY	355234	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	145058895	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	69869456	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	80006753	BOY
EOY	75189439	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8166885	BOY
EOY	7793209	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	15452552	BOY
EOY	16653731	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	3145724	BOY
EOY	2989991	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1099324	BOY
EOY	1224382	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	111742115	BOY
EOY	109981117	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1924022	BOY
EOY	1447370	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1465783	BOY
EOY	1430125	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	40710000	BOY
EOY	40058308	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	184253	BOY
EOY	249309	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	332816	BOY
EOY	215099	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9737333	BOY
EOY	10271945	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	54354207	BOY
EOY	53672156	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	34617898	BOY
EOY	32066873	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6937845	BOY
EOY	6976249	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	15832165	BOY
EOY	17265839	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	57387908	BOY
EOY	56308961	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	111742115	BOY
EOY	109981117	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	1	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 C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	81078	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	81078	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	65243446	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	65324524	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	1000000	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	250000	FilingOrganizationsTotals

Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	1000000	CurrentYearMinus1
Current Year	1000000	CurrentYear
Total	2000000	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$3,000,000	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	81099	CurrentYearMinus1
Current Year	81078	CurrentYear
Total	162177	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	250000	CurrentYearMinus1
Current Year	250000	CurrentYear
Total	500000	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$750,000	GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	0	CurrentYearMinus1
Current Year	0	CurrentYear
Total	0	Total

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Number DA Fs Held	0	NumberDAFsHeld
Number Funds Held	1	NumberFundsHeld
Donor Advised Contributions	0	DonorAdvisedContributions
Contrib To Funds And Other Accounts	0	ContribToFundsAndOtherAccounts
Grants Paid From Donor Funds	0	GrantsPaidFromDonorFunds
Grants Funds And Other Accounts	0	GrantsFundsAndOtherAccounts
Aggregate DAF Value	0	AggregateDAFValue
Aggregate Fund Value	39897	AggregateFundValue
Disclosed Orgs Legal Control	1	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	1	DisclosedForCharitablePurposes
Agent Trustee Etc	0	AgentTrusteeEtc
Included On FS	1	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	26526253	BeginningOfYearBalance
Contributions	913915	Contributions
Investment Earnings Or Losses	3072574	InvestmentEarningsOrLosses
Grants Or Scholarships	903807	GrantsOrScholarships
Other Expenditures	546718	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	29062217	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	34168996	BeginningOfYearBalance
Contributions	298841	Contributions
Investment Earnings Or Losses	-6886186	InvestmentEarningsOrLosses
Grants Or Scholarships	740711	GrantsOrScholarships
Other Expenditures	314687	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	26526253	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.1941	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.8033	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.0026	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	5052	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	854072	OtherCostOrOtherBasis
Book Value	859124	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	113522156	OtherCostOrOtherBasis
Depreciation	45132812	Depreciation
Book Value	68389344	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	20086415	OtherCostOrOtherBasis
Depreciation	17820978	Depreciation
Book Value	2265437	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	10591200	OtherCostOrOtherBasis
Depreciation	6915666	Depreciation
Book Value	3675534	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	75189439	TotalOfBookValueLandBuildings

Financial Derivatives FinancialDerivatives

Field	Value	IRS element (for citing)
Book Value	16603731	BookValue
Method Of Valuation	F	MethodOfValuation

Closely Held Equity Interests CloselyHeldEquityInterests

Field	Value	IRS element (for citing)
Book Value	50000	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	16653731	TotalOfBookValueSecurities

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
Description	Federal Perkins Loans	Description
Book Value	2989991	BookValue
Method Of Valuation	C	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	2989991	TotalOfBookValueProgramRelated

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Other Assets	Description
Book Value	1224382	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1224382	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
Conditional asset retirement obligation	$512,541
Fair value of interest rate swap agreements	$5,776,845
Perkins Loan advances US Dept of Education	$2,629,090
Annuity payment obligations	$1,353,469

Field	Value	IRS element (for citing)
Total Of Amounts	10271945	TotalOfAmounts
Total Revenue	63755965	TotalRevenue
Total Expenses	65315925	TotalExpenses
Excess Or Deficit For Year	-1559960	ExcessOrDeficitForYear
Net Unrealized GL On Investments	2299595	NetUnrealizedGLOnInvestments
Donated Services And Facilities	0	DonatedServicesAndFacilities
Investment Expenses	0	InvestmentExpenses
Prior Period Adjustments	0	PriorPeriodAdjustments
Other	-$1,818,582	OtherAmount
Total Adjustments	481013	TotalAdjustments
Excess Or Deficit Per FS	-1078947	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	52842223	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2299595	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	1082245	OtherRevenues
Revenue Not Rptd F990	3381840	RevenueNotRptdF990
Revenue Subtotal	49460383	RevenueSubtotal
Investment Expenses Not Included	117505	InvestmentExpensesNotIncluded
Other Revenues Not Included	14178077	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	14295582	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	63755965	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	53921170	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	780157	LossesReported
Other Expenses Included	2120670	OtherExpensesIncluded
Expenses Not Rptd F990	2900827	ExpensesNotRptdF990
Expenses Subtotal	51020343	ExpensesSubtotal
Investment Expenses Not Included2	117505	InvestmentExpensesNotIncluded2
Other Expenses Not Included	14178077	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	14295582	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	65315925	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P04_S00_L02b	Schedule D, Part IV, Line 2b	The College maintains custodial or "pass through" accounts for Federal student loans, Pell grant and state grants. Funds are held in these accounts until distributed to individual students. The College also maintains custodial accounts for student government and student ministry groups and activities.
SchD_P05_S00_L04	Schedule D, Part V, Line 4	The intended use of endowment funds is driven by donor restrictions on our endowments. Approximately 62% of appropriated revenues this year were in scholarship awards. 26% of revenues supported general activities and physical plant. The remaining 12% was allocated to instructional activities and academic support programs. Distributions of income are made using a total return method. We use a spending rate of 5% of the 3 year rolling average of the fair market value of the investments.
SchD_P10_S00_L00	Schedule D, Part X	FIN 48 Footnote: The College is recognized as an organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. However, certain activities of exempt organizations, to the extent profitable, may be subject to federal and state taxation as unrelated business income. Accordingly, no provision for income taxes has been made in these financial statements. The College recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The College has applied this more-likely-than-not threshold to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. In addition there have been no material changes in unrecognized benefits since adoption. It is the College's policy to record estimated interest and penalties (if any) as part of management and general expense. Management believes that the College's income tax returns for fiscal years 2006 and prior are no longer subject to examination by taxing authorities.
SchD_P11_S00_L08	Schedule D, Part XI, Line 8	Included in this figure is the change in value of interest rate swap agreements of (1,239,551) and the change in split interest agreements of (579,031).
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	This figure includes the FWS apportionment budget allocation of 253,678 included in income on the financial statements, the golf tournament expenses of 48,410 included in expense on the financial statements and the loss on disposal of a leasehold improvement of 780,157.
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Included here are: scholarships and grants of 13,619,483 treated as tuition discount on the financial statements; FSEOG and FWS of 558,594 treated as pass through activity on the financial statements and not reflected in income.
SchD_P13_S00_L02d	Schedule D, Part XIII, Line 2d	This figure includes: FWS apportionment budget allocation of 253,678 included in income on the financial statements; golf tournament expenses of 48,410 included in expense on the financial statements; change in fair value of split interest agreements of 579,031; change in fair value of interest rate swap agreements of 1,239,551.
SchD_P13_S00_L04b	Schedule D, Part XIII, Line 4b	Included here are: scholarships and grants of 13,619,483 treated as tuition discount on the financial statements; FSEOG and FWS of 558,594 treated as pass through activity on the financial statements and not reflected in expense.

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	0	PolicyPublViaBroadcastMedia
Pub Via Broadcast Media Expln	We draw a substantial percentage of our students from New England and the north eastern states and follow a racially nondiscriminatory policy as to our students. Because of this, we believe that the publicity requirement is satisfied by complying with section 4.02. Because we are an interdenominational Christian college, our market appeal is to a smaller segment of the general population. Given the technology available today, we have invested in our web site as the way to reach the most students. Our promotional activities and recruiting efforts in each geographic area are designed to inform students of all racial segments interested in a Christian college of the availability of Gordon College.	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	0	GovernmentFinancialAidRevoked
Govt Financial Aid Explanation	Gordon College receives Title IV funds for aid to students from the Department of Education for Federal Work Study, FSEOG, Federal Pell grant and other Federal student aid grant programs.	GovtFinancialAidExplanation
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	1	GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (16 entries)

RegionRegion	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Type Of Activities ConductedTypeOfActivitiesConducted	Specific Services ProvidedSpecificServicesProvided	Total ExpendituresTotalExpenditures
Europe (including Iceland and Greenland)	1	8	Program Services	We offer semester based programs in Italy and France. Expenditures are reported using accrual based accounting. Employee compensation is processed through our campus payroll system. Other program costs are managed by the Program Director (Italy) and the coordinator (France). Funds are wired periodically at the request of the program leaders and approved by the Global Education administrator. The program leaders pay local expenses. Expense documentation is submitted to the Controller's Office which is reviewed by the assistant controller or controller. Costs recorded at the time of the wires are primarily for tuition, room, board and incidentals of the students. We also offer International Seminar courses which are run for 2-4 week periods on a particular subject related to that country. In country expenses are for food, lodging, transportation and entrance fees. Expenses must be documented and submitted to the Controller's Office for review.	586208
Central America and the Caribbean	0	0	Program Services	We also offer International Seminar courses in Sustainable Tropical Agriculture which are run for 2-4 week periods. In country expenses are for food, lodging, transportation and entrance fees. Expenses must be documented and submitted to the Controller's Office for review.	10139
Central America and the Caribbean	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	16645
South Asia	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	11770
Sub-Saharan Africa	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	29616
East Asia and the Pacific	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	15869
North America (including Canada and Mexico, but not the United States)	0	0	Program Services	Missions and service learning trips: Goal of trips is to help students serve overseas for a period of time ranging from 3-10 weeks over semester or summer breaks. They are student led/staff advised. In country costs are for food, housing, transportation and service project expenses. Where possible, funds are wired for these costs based on approvals from the Dean of Chapel. Per Diem advances based on State Department rates are issued to trip leaders to pay in country costs. Trip leaders must document the expenses with detailed itineraries and have approval from the Dean of Chapel.	1900
Europe (including Iceland and Greenland)	0	0	Grantmaking		138467
Central America and the Caribbean	0	0	Grantmaking		84000
South Asia	0	0	Grantmaking		62491
Middle East and North Africa	0	0	Grantmaking		7050
Sub-Saharan Africa	0	0	Grantmaking		71894
East Asia and the Pacific	0	0	Grantmaking		553110
North America (including Canada and Mexico, but not the United States)	0	0	Grantmaking		48180
South America	0	0	Grantmaking		75288
Russia and the newly independent States	0	0	Grantmaking		29000

Field	Value	IRS element (for citing)
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	8	TotalNumberOfEmployees
Total Amount Spent	1741627	TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (9 entries)

Type Of AssistanceTypeOfAssistance	RegionRegion	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement
Scholarships and grants	Europe (including Iceland and Greenland)	7	138467	credit to student bill
Scholarships and grants	Central America and the Caribbean	4	84000	credit to student bill
Scholarships and grants	South Asia	4	62491	credit to student bill
Scholarships and grants	Middle East and North Africa	2	7050	credit to student bill
Scholarships and grants	Sub-Saharan Africa	4	71894	credit to student bill
Scholarships and grants	East Asia and the Pacific	26	553110	credit to student bill
Scholarships and grants	North America (including Canada and Mexico, but not the United States)	3	48180	credit to student bill
Scholarships and grants	South America	3	75288	credit to student bill
Scholarships and grants	Russia and the newly independent States	1	29000	credit to student bill

Form990 Schedule F Part IV Form990ScheduleFPartIV

Field	Value	IRS element (for citing)
Identifier	SchF_P01_S00_L02	Identifier
Return Reference	Schedule F, Part I, Line 2	ReturnReference
Explanation	Grants and scholarships to international students are treated as tuition discounts and are applied as accounting credits on each student's bill. They are not paid directly to the student. Merit scholarships are awarded based on academic criteria and are renewed annually based on satisfactory GPA requirements that are verified by the Registrar's Office. Donated scholarship funds are awarded based on criteria provided by donors. Specific eligibility is verified annually by the Registrar's Office, Admissions and the Financial Aid Office. Need based grants are awarded based on the student's determined financial need. The College uses information provided by the CSS Profile of the College Board as well as home equity and business value. The grant amount is carried forward from year to year unless there is a significant change in determined financial need.	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
Special Fundraising Events	X	SpecialFundraisingEvents
Agreement Ref Fundraising	1	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation

Field	Value	IRS element (for citing)
Name Of Individual	David Wellbourn	NameOfIndividual
Activity	Consulting on development strategy	Activity
Fundraiser Control Of Funds	0	FundraiserControlOfFunds
Gross Receipts	0	GrossReceipts
Amount Retained By Contractor	30000	AmountRetainedByContractor
Net To Organization	-30000	NetToOrganization

Field	Value	IRS element (for citing)
Total Gross Receipts	0	TotalGrossReceipts
Total Retained By Contractors	30000	TotalRetainedByContractors
Total Net To Organization	-30000	TotalNetToOrganization
All States	All States	AllStates

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Highlander Golf Tournament	NameOfEvent1
Gross Receipts Event1	103512	GrossReceiptsEvent1
Charitable Contributions Event1	58672	CharitableContributionsEvent1
Gross Revenue Event1	44840	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	19190	NonCashPrizesEvent1
Rent Facility Costs Event1	20800	RentFacilityCostsEvent1
Food And Beverage Event1	10400	FoodAndBeverageEvent1
Entertainment Event1	0	EntertainmentEvent1
Other Direct Expenses Event1	5000	OtherDirectExpensesEvent1
Food And Beverage Other Events	0	FoodAndBeverageOtherEvents
Entertainment Other Events	0	EntertainmentOtherEvents
Gross Receipts Total	103512	GrossReceiptsTotal
Charitable Contributions Total	58672	CharitableContributionsTotal
Gross Revenue Total Events	44840	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	19190	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	20800	RentFacilityCostsTotalEvents
Food And Beverage Total Events	10400	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	5000	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	55390	DirectExpenseSummaryEvents
Net Income Summary	-10550	NetIncomeSummary

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII (9 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance
Scholarships and grants to Gordon College students	1385	12564290	0
Federal Work Study to students	430	272859
Federal SEOG to students	188	162460	0
Federal SMART grant to students	11	41000	0
Federal Academic Competitive Grant to students	74	66275	0
Dr. Marvin Wilson Award for teaching	1	834	0
Christian Vocational Institute Award	1	126	0
Jerusalem/Athens Forum essay contest	1	200	0
Federal TEACH grant to students	4	16000	0

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	SchI_P01_S00_L02	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	Gordon College awards three types of grants/scholarships: merit scholarships, need-based grants and endowment funded restricted scholarships. Merit scholarships are awarded based on the incoming student's academic criteria determined by the Admissions Office. These scholarships are renewed annually by verification of the Registrar's Office that cumulative GPA requirements are met. Need-based grants are awarded based on the student's determined financial need. We determine financial need using information provided by the FAFSA, with the addition of home equity and business value. We practice level-funding of the need-based grants to future years unless there is a significant change in determined financial need. Endowment funded restricted scholarships are awarded based on criteria established by donors. The criteria information on specific eligible students is provided by the Registrar, Admissions and Financial Aid Offices. Students are evaluated annually to verify they continue to meet the donor criteria for an endowment award.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
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	1	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 (5 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
R Judson Carlberg
235132	0	0	0	41142	0	18534	0	31181	0	325989	0	0
Dr Mark Sargent
145903	0	0	0	19319	0	11174	0	19627	0	196023	0	0	0
James MacDonald
115833	0	0	0	10934	0	9240	0	67663	0	203670	0	0	0
Robert Grinnell
127496	0	0	0	16654	0	9161	0	19185	0	172496	0	0	0
Daniel Tymann
120781	0	0	0	5898	0	8398	0	16509	0	151586	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	Travel for companions: Occasionally spouses of officers accompany them on business trips for the College. In order to be treated as a working condition fringe benefit, the College requires substantiation of the trip as a bonafide business expense for both the officer and the spouse. If there is no business purpose for the spouse, the spousal travel is treated as taxable income to the officer or the officer reimburses the College. One officer incurred spousal travel and all the travel was treated as nontaxable. Housing allowance or residence for personal use: One listed person received this benefit. The President is required to live in on-campus housing for hosting purposes and 24/7 availability to the campus community. Because of this requirement, it is excluded from wages under Section 119 of the IRS code. Health or social club dues or initiation fees: Two listed persons received this benefit. The President is required by the Board to have a Harvard Club membership provided by the College. It was used for business purposes only and none of it was treated as taxable compensation. The Vice President of Development is required to have a College provided membership to the Myopia Hunt Club. A portion of the value was treated as taxable compensation for personal use of a working condition fringe benefit.
SchJ_P01_S00_L04	Schedule J, Part I, Line 4	Some officers and highly compensated employees participated in a 457(f) deferred compensation plan. Each participant must be judged by the executive committee of the board to have attained goals at the end of the fiscal year and funds must be available in the College budget in order for a deposit to be made for the participant in the 457(f) plan. After funds are deposited, there is a substantial risk of forfeiture for a 3 year period based on continued employment by the participant. After the 3 year period, funds are disbursed to the participant.

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
Massachusetts Development Finance Agency
043431814	2009-10-15	30000000	Refunding of prior issuances	0	0
Massachusetts Development Finance Agency
043431814	2010-01-04	10000000	Refunding of prior issuances	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Amount DefeasedAmountDefeased	Amount UnspentAmountUnspent	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
30000000	0	0	0	469827	0	0	1	0	1	1
10000000	0	0	0	0	0	0	1	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	0	0	1
0	0	0	0	0	0	0	0	1

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Business Name Line2NameOfHedgeProvider/BusinessNameLine2	Term Of HedgeTermOfHedge	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
Bank of America
0	1	1	Citizens Bank	26	0	0	0
Bank of America
0	1	1	Citizens Bank	10	0	0	0

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Janice Carlberg
Spouse of the President	27713	Employment compensation	0
Arlene Sargent
Spouse of Provost	22033	Employment compensaton	0
Jennifer Memmen
Daughter of Trustee	40512	Employment compensaton	0
Barbara Grinnell
Spouse of Vice President of Development	25650	Employment compensation	0

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990
Method Of Determining Revenues	cost of donated property	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	0	NoncashContribsRptdF990
Method Of Determining Revenues	cost of donated property	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	123141	NoncashContribsRptdF990
Method Of Determining Revenues	market value on date received	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Scientific equipment	1	43200	Fair market value
X	Rounds of golf	6	4220	Fair market value
X	Paris vacation apartment	1	5000	Fair market value
X	Major league baseball tickets	1	180	Fair market value

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	1	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchM_P01_S00_L32b	Schedule M, Part I, Line 32b	Stock gifts are received and sold by Wells Fargo Advisors, LLC, 138 Conant Street, Beverly, MA 01915.
SchM_P01_S00_L33	Schedule M, Part I, Line 33	Lines 4 and 5: Revenues were not reported because the gift was not given a value as an appraisal was unavailable.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0B_L11	Form 990, Part VI, Section B, Line 11	The controller prepares the 990 and submits it for review to the vice president for finance and the president. Once the 990 is approved by the president and vice president, it is provided to the board before filing. It is then signed by the vice president for finance and filed electronically.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	A annual Disclosure Form delineating conflicts is distributed to all trustees at the annual board meeting and must be signed by each trustee. A copy is mailed to any trustee that is absent and must be signed and returned. Trustees must recuse themselves from any discussion of or vote on any issue involving conflicts of interest. Key employees and officers must also sign an annual conflict of interest form which clearly delineates conflicts of interest. College counsel monitors and reviews the conflict of interest statements. The president's office collects and maintains them.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	The executive committee of the board serves as the compensation committee for the president's position. CCC and CCCU compensation studies of college presidents are reviewed by the committee and the salary is set by committee vote. The president has an annual review by the committee and is judged based on attainment of goals for the year. The president submits compensation comparability data for the provost, vice president for finance and executive vice president positions. Compensation increases are based upon job performance and the independent studies. Minutes are kept of the process and the committee vote. The last review process took place in 2010.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Our governing documents are available upon request. Our conflict of interest policy is available on our public web site. Our financial statements are available upon request and copies are maintained in the College library.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	Gordon College Foundation	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	255 Grapevine Road	AddressLine1
City	Wenham	City
State	MA	State
ZIP Code	01984	ZIPCode

Field	Value	IRS element (for citing)
EIN	222610484	EIN
Primary Activities	Advise on land use	PrimaryActivities
Legal Domicile State	MA	LegalDomicileState
Exempt Code Section	501(c)(3)	ExemptCodeSection
Public Charity Status	9	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA

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	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