LORAS COLLEGE: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- LORAS COLLEGE (EIN 42-0680412)
- Tax period
- 2010-06-01 to 2011-05-31
- Filed
- 2011-11-02
- IRS object ID
- 201113069349300036
- 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 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 | 2011-11-02T12:30:29-05:00 | Timestamp |
| Tax Period End Date | 2011-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST STE 2300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680412 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LORAS COLLEGE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LORA | NameControl |
| Phone | 5635887100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 ALTA VISTA STREET | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES COLLINS | Name |
| Title | PRESIDENT | Title |
| Phone | 5635884992 | Phone |
| Date Signed | 2011-10-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE H MOHR CPA | Name |
| Phone | 6128764500 | Phone |
| Date Prepared | 2011-10-27 | DatePrepared |
| 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 | JAMES COLLINS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 ALTA VISTA STREET | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 81446406 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LORAS.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1839 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | EDUCATION | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 29 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 28 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1437 | TotalNbrEmployees |
| Total Nbr Volunteers | 374 | TotalNbrVolunteers |
| Total Gross UBI | 141908 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 9232 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 8405847 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 7502750 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 46022711 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 48350194 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3276683 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1494589 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 248355 | OtherRevenuePriorYear |
| Other Revenue Current Year | 658393 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 57953596 | TotalRevenuePriorYear |
| Total Revenue Current Year | 58005926 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 17801451 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 19389481 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 21098372 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 21658531 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 62216 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 65999 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1895378 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 17592648 | OtherExpensePriorYear |
| Other Expenses Current Year | 18168486 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 56554687 | TotalExpensesPriorYear |
| Total Expenses Current Year | 59282497 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1398909 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1276571 | RevenuesLessExpensesCY |
| Total Assets BOY | 113925665 | TotalAssetsBOY |
| Total Assets EOY | 111135769 | TotalAssetsEOY |
| Total Liabilities BOY | 74230739 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 71906669 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 39694926 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 39229100 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | LORAS, AS A CATHOLIC LIBERAL ARTS COLLEGE, CREATES A COMMUNITY OF ACTIVE LEARNERS, REFLECTIVE THINKERS, ETHICAL DECISION MAKERS AND RESPONSIBLE CONTRIBUTORS IN DIVERSE PROFESSIONAL, SOCIAL AND RELIGIOUS ROLES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 19389481 | Expense |
| Grants | 19389481 | Grants |
| Description | SCHOLARSHIPS AND GRANTS TO STUDENTS | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 14796273 | Expense |
| Revenue | 39962140 | Revenue |
| Description | INSTRUCTION AND ACADEMIC SUPPORT PROVIDED TO FULL AND PART TIME STUDENTS (1,516 FULL TIME EQUIVALENT STUDENTS). | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 8376757 | Expense |
| Grants | 0 | Grants |
| Revenue | 3038899 | Revenue |
| Description | STUDENT SERVICES, INCLUDING STUDENT DEVELOPMENT, INTERCOLLEGIATE ATHLETICS AND OTHER SERVICES. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 12999176 | Expense |
| Revenue | 5349155 | Revenue |
| Description | OTHER PROGRAM SERVICES INCLUDE AUXILIARY PROGRAMS SUCH AS HOUSING AND FOOD SERVICE, RESEARCH, PUBLIC SERVICE AND INSTITUTIONAL SUPPORT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 12999176 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 5349155 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 55561687 | 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 | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 1 | 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 | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 159 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1437 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | EI | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| 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 | 1 | 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 | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| 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 | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES COLLINS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5635887103 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 ALTA VISTA STREET | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (36 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MOST REV JEROME HANUS OSB | |||||||
| REGENT | 1.00 | X | X | 0 | 0 | 0 | |
| REV MSGR JAMES BARTA | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JAMES W BEAR | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| PAUL J BREITBACH | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| TROY CICERO | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL COLLOTON | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JAMES M DAVIS | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| KATHY HANNON | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| GREG GUMBAL | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| VERY REV EVERETT HEMANN | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| ELDON T HERRIG | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| THERESA HOFFMAN | |||||||
| SECRETARY, REGENT | 1.00 | X | X | 0 | 0 | 0 | |
| DENNIS HOULIHAN | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| RICHARD KENNEY | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JEFFREY LADD | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS E MCCARTY | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JOHN MULHERIN | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| TONY REARDON | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| STEPHANIE SAVAGE | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| REV JOHN P SCHLEGEL | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JOHN SCHMIDT | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| NATALIE SCHRAMM | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| DAVID W SPAHN | |||||||
| VICE CHAIR, REGENT | 1.00 | X | X | 0 | 0 | 0 | |
| ANDREW P STUDDERT | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS J TAUKE | |||||||
| CHAIR, REGENT | 2.00 | X | X | 0 | 0 | 0 | |
| JAMES THEISEN | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| DON ULRICH | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| SISTER MARGARET WICK | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| DAVID WILSON | |||||||
| REGENT | 1.00 | X | 0 | 0 | 0 | ||
| JAMES E COLLINS | |||||||
| PRESIDENT | 40.00 | X | X | 238509 | 0 | 30068 | |
| CHERYL JACOBSEN | |||||||
| VICE PRESIDENT | 40.00 | X | 130265 | 0 | 16269 | ||
| STEPHEN J SCHMALL | |||||||
| TREASURER, VICE PRESIDENT | 40.00 | X | 120097 | 0 | 57454 | ||
| GLORA REGALBUTO-BENTLEY | |||||||
| VICE PRESIDENT | 40.00 | X | 108947 | 0 | 15178 | ||
| LISA L BUNDERS | |||||||
| VICE PRESIDENT | 40.00 | X | 111229 | 0 | 23459 | ||
| PAMELA GERARD | |||||||
| VICE PRESIDENT | 40.00 | X | 157026 | 0 | 10830 | ||
| ROBERT TUCKER | |||||||
| ALL-SPORTS CAMP DIRECTOR | 40.00 | 115768 | 0 | 10248 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 981841 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 163506 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| ARAMARK | |||||
| 1450 ALTA VISTA | DUBUQUE | IA | 52004 | FOOD SERVICE | 2810793 |
| ACS EDUCATION SERVICES | |||||
| PO BOX 7061 | UTICA | NY | 13504 | STUDENT LOAN SERVICER | 131896 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 7788 | FundraisingEvents |
| Government Grants | 1021755 | GovernmentGrants |
| All Other Contributions | 6473207 | AllOtherContributions |
| Noncash Contributions | 468075 | NoncashContributions |
| Total Contributions | 7502750 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| COLLEGE FEES & SERVICE | 611600 | 38544328 | 38544328 | |
| SALES & SERVICES OF AU | 900099 | 8859061 | $8,859,061 | |
| SALES & SERVICES OF ED | 900099 | 259643 | $259,643 | |
| FINE INCOME | 900099 | 105307 | $105,307 | |
| DELINQUENCY CHARGES | 900099 | 84812 | $84,812 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 497043 | TotalRevenueColumn |
| Exclusion | $497,043 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 48350194 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 544377 | TotalRevenueColumn |
| Exclusion | $544,377 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 24370084 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 23419872 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 950212 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 950212 | TotalRevenueColumn |
| Exclusion | $950,212 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 172335 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 7788 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 792 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 171543 | TotalRevenueColumn |
| Exclusion | $171,543 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 22701 | GrossIncomeGaming |
| Gaming Direct Expenses | 19816 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2885 | TotalRevenueColumn |
| Exclusion | $2,885 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| GAIN ON CASUALTY | 483965 | 342057 | $342,057 | |
| EXTERNAL EVENTS & CATE | 722320 | 137742 | 137742 | |
| ALTA VISTA RESEARCH IN | 900003 | 3634 | 3634 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 532 | TotalRevenueColumn |
| Unrelated Business Revenue | 532 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 483965 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 58005926 | TotalRevenueColumn |
| Related Or Exempt Function Income | 38544328 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 141908 | UnrelatedBusinessRevenue |
| Exclusion | $11,816,940 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19389481 | Total |
| Program Services | 19389481 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1007846 | Total |
| Program Services | 146571 | ProgramServices |
| Management And General | 659131 | ManagementAndGeneral |
| Fundraising | 202144 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16410891 | Total |
| Program Services | 15304776 | ProgramServices |
| Management And General | 166861 | ManagementAndGeneral |
| Fundraising | 939254 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 794088 | Total |
| Program Services | 739331 | ProgramServices |
| Management And General | 4031 | ManagementAndGeneral |
| Fundraising | 50726 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2280922 | Total |
| Program Services | 2029100 | ProgramServices |
| Management And General | 164439 | ManagementAndGeneral |
| Fundraising | 87383 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1164784 | Total |
| Program Services | 1042023 | ProgramServices |
| Management And General | 51246 | ManagementAndGeneral |
| Fundraising | 71515 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42423 | Total |
| Program Services | 42423 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97381 | Total |
| Program Services | 100 | ProgramServices |
| Management And General | 97281 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72345 | Total |
| Management And General | 72345 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65999 | Total |
| Fundraising | 65999 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70345 | Total |
| Program Services | 42 | ProgramServices |
| Management And General | 70303 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1020299 | Total |
| Program Services | 906819 | ProgramServices |
| Management And General | 14624 | ManagementAndGeneral |
| Fundraising | 98856 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 237652 | Total |
| Program Services | 214248 | ProgramServices |
| Management And General | 1500 | ManagementAndGeneral |
| Fundraising | 21904 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2317105 | Total |
| Program Services | 2171494 | ProgramServices |
| Management And General | 41827 | ManagementAndGeneral |
| Fundraising | 103784 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1297840 | Total |
| Program Services | 1245962 | ProgramServices |
| Management And General | 34430 | ManagementAndGeneral |
| Fundraising | 17448 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1237470 | Total |
| Program Services | 1237470 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1114121 | Total |
| Program Services | 952119 | ProgramServices |
| Management And General | 62659 | ManagementAndGeneral |
| Fundraising | 99343 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19475 | Total |
| Program Services | 15079 | ProgramServices |
| Management And General | 3103 | ManagementAndGeneral |
| Fundraising | 1293 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2501217 | Total |
| Program Services | 2501217 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3013316 | Total |
| Program Services | 3013316 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229039 | Total |
| Program Services | 229039 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| FOOD SERVICE | 2398125 | 2398125 | ||
| REPAIRS AND MAINTENANCE | 525798 | 525773 | 25 | |
| LIBRARY MATERIALS | 281152 | 233964 | 47188 | |
| DUES AND SUBSCRIPTIONS | 223740 | 223740 | ||
| RECRUITING EXPENSES | 220658 | 77924 | 23617 | 119117 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1248985 | Total |
| Program Services | 921551 | ProgramServices |
| Management And General | 215347 | ManagementAndGeneral |
| Fundraising | 112087 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59282497 | Total |
| Program Services | 55561687 | ProgramServices |
| Management And General | 1825432 | ManagementAndGeneral |
| Fundraising | 1895378 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53445 | BOY |
| EOY | 17808 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5107230 | BOY |
| EOY | 3136249 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26279558 | BOY |
| EOY | 27500742 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 588091 | BOY |
| EOY | 1379733 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 74192 | BOY |
| EOY | 173333 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 699200 | BOY |
| EOY | 611410 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 98406490 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 42395719 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58104274 | BOY |
| EOY | 56010771 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11508077 | BOY |
| EOY | 10887457 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1890749 | BOY |
| EOY | 1894526 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5746319 | BOY |
| EOY | 5225330 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3874530 | BOY |
| EOY | 4298410 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113925665 | BOY |
| EOY | 111135769 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2929756 | BOY |
| EOY | 2921980 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1828722 | BOY |
| EOY | 2170597 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52010000 | BOY |
| EOY | 49510000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 712490 | BOY |
| EOY | 610123 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16749771 | BOY |
| EOY | 16693969 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 74230739 | BOY |
| EOY | 71906669 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -12135431 | BOY |
| EOY | -14772389 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29347752 | BOY |
| EOY | 33518773 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22482605 | BOY |
| EOY | 20482716 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39694926 | BOY |
| EOY | 39229100 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113925665 | BOY |
| EOY | 111135769 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -1276571 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 810745 | 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
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 429042 | AssetsInPartX |
| 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 |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19148993 | BeginningOfYearBalance |
| Contributions | 388701 | Contributions |
| Investment Earnings Or Losses | 2048316 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 251136 | GrantsOrScholarships |
| Other Expenditures | 218667 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 21116207 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 18602945 | BeginningOfYearBalance |
| Contributions | 384208 | Contributions |
| Investment Earnings Or Losses | 315574 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 0 | GrantsOrScholarships |
| Other Expenditures | 153734 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 19148993 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28418475 | BeginningOfYearBalance |
| Contributions | 663848 | Contributions |
| Investment Earnings Or Losses | -9137075 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 705828 | GrantsOrScholarships |
| Other Expenditures | 636475 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 18602945 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00100 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.99900 | PermanentEndowmentEOYBalance |
| 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 | 1211961 | OtherCostOrOtherBasis |
| Book Value | 1211961 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 75189901 | OtherCostOrOtherBasis |
| Depreciation | 27486279 | Depreciation |
| Book Value | 47703622 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11133418 | OtherCostOrOtherBasis |
| Depreciation | 8269775 | Depreciation |
| Book Value | 2863643 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10871210 | OtherCostOrOtherBasis |
| Depreciation | 6639665 | Depreciation |
| Book Value | 4231545 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 56010771 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| AMOUNTS HELD FOR OTHERS | $409,236 |
| ANNUITIES AND UNITRUSTS PAYABLE | $885,680 |
| ACCRUED LOSS ON INTEREST RATE SWAP | $10,330,405 |
| DUE TO US GOVERNMENT | $3,269,297 |
| FINANCING OBLIGATION | $1,799,351 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 16693969 | TotalOfAmounts |
| Total Revenue | 58005926 | TotalRevenue |
| Total Expenses | 59282497 | TotalExpenses |
| Excess Or Deficit For Year | -1276571 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 860327 | NetUnrealizedGLOnInvestments |
| Other | -$49,582 | OtherAmount |
| Total Adjustments | 810745 | TotalAdjustments |
| Excess Or Deficit Per FS | -465826 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 39513564 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 860327 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 36000 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 792 | OtherRevenues |
| Revenue Not Rptd F990 | 897119 | RevenueNotRptdF990 |
| Revenue Subtotal | 38616445 | RevenueSubtotal |
| Other Revenues Not Included | 19389481 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 19389481 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 58005926 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 39979390 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 36000 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 50374 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 86374 | ExpensesNotRptdF990 |
| Expenses Subtotal | 39893016 | ExpensesSubtotal |
| Other Expenses Not Included | 19389481 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 19389481 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 59282497 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART III, LINE 4: | THE COLLEGE MAINTAINS VARIOUS ARTWORKS, MANUSCRIPTS, STATUES, PAINTINGS, BOOKS AND FURNITURE THAT PRESERVES THE HERITAGE OF THE COLLEGE AND PROMOTES SCHOLARSHIP ENDEAVORS. | |
| PART V, LINE 4: | THE ENDOWMENT HAS BEEN ESTABLISHED TO PROVIDE A SUFFICIENT TOTAL RETURN TO SUPPLEMENT THE COLLEGE'S VARIOUS SOURCES OF OPERATING INCOME AND TO SUPPORT IN PERPETUITY THE MISSION OF THE COLLEGE. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X: | THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2011. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| UNREALIZED GAIN/LOSS ON INTEREST RATE SWAP -49,582. | PART XI, LINE 8 - OTHER ADJUSTMENTS: | |
| DIRECT FUNDRAISING EXPENSES REPORTED AS CONTRA INCOME 792. | PART XII, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIPS AND GRANTS REPORTED AS CONTRA INCOME 19,389,481. | PART XII, LINE 4B - OTHER ADJUSTMENTS: | |
| DIRECT FUNDRAISING EXPENSE REPORTED AS CONTRA INCOME 792. UNREALIZED LOSS ON INTEREST RATE SWAP 49,582. | PART XIII, LINE 2D - OTHER ADJUSTMENTS: | |
| SCHOLARSHIPS AND GRANTS REPORTED AS CONTRA INCOME 19,389,481. | 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 | THE COLLEGE'S NONDISCRIMINATORY POLICY IS PUBLISHED IN ITS UNDERGRADUATE BULLETIN AND STUDENT HANDBOOK AS WELL AS AVAILABLE VIA ITS WEBSITE. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES FINANCIAL AID FROM FEDERAL AND STATE GOVERNMENTS. THIS AID IS THEN AWARDED TO STUDENTS IN ACCORDANCE WITH THE GUIDELINES ESTABLISHED FOR EACH FORM OF FINANCIAL AID. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 1 | PROGRAM SERVICES | STUDY ABROAD | 371118 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS | 0 | |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD | 28737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Employees | 1 | SubtotalNumberOfEmployees |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 399855 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 399855 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
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
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUFFALO CODY & ASSOCIATES | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3018 | AddressLine1 |
| City | CEDAR RAPIDS | City |
| State | IA | State |
| ZIP Code | 52404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | PHONATHON | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 325163 | GrossReceipts |
| Amount Retained By Contractor | 65999 | AmountRetainedByContractor |
| Net To Organization | 259164 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 325163 | TotalGrossReceipts |
| Total Retained By Contractors | 65999 | TotalRetainedByContractors |
| Total Net To Organization | 259164 | TotalNetToOrganization |
| Licensed States | AK | LicensedStates |
| Licensed States | AZ | LicensedStates |
| Licensed States | CO | LicensedStates |
| Licensed States | LA | LicensedStates |
| Licensed States | ME | LicensedStates |
| Licensed States | MD | LicensedStates |
| Licensed States | MA | LicensedStates |
| Licensed States | MI | LicensedStates |
| Licensed States | NH | LicensedStates |
| Licensed States | SC | LicensedStates |
| Licensed States | WA | LicensedStates |
| Licensed States | AL | LicensedStates |
| Licensed States | CA | LicensedStates |
| Licensed States | DE | LicensedStates |
| Licensed States | DC | LicensedStates |
| Licensed States | FL | LicensedStates |
| Licensed States | GA | LicensedStates |
| Licensed States | HI | LicensedStates |
| Licensed States | ID | LicensedStates |
| Licensed States | IL | LicensedStates |
| Licensed States | IN | LicensedStates |
| Licensed States | IA | LicensedStates |
| Licensed States | KS | LicensedStates |
| Licensed States | KY | LicensedStates |
| Licensed States | MT | LicensedStates |
| Licensed States | NE | LicensedStates |
| Licensed States | NV | LicensedStates |
| Licensed States | NJ | LicensedStates |
| Licensed States | NM | LicensedStates |
| Licensed States | NY | LicensedStates |
| Licensed States | ND | LicensedStates |
| Licensed States | OH | LicensedStates |
| Licensed States | OK | LicensedStates |
| Licensed States | OR | LicensedStates |
| Licensed States | PA | LicensedStates |
| Licensed States | RI | LicensedStates |
| Licensed States | SD | LicensedStates |
| Licensed States | TN | LicensedStates |
| Licensed States | TX | LicensedStates |
| Licensed States | VT | LicensedStates |
| Licensed States | WV | LicensedStates |
| Licensed States | WI | LicensedStates |
| Licensed States | WY | LicensedStates |
| Licensed States | AR | LicensedStates |
| Licensed States | CT | LicensedStates |
| Licensed States | MN | LicensedStates |
| Licensed States | MS | LicensedStates |
| Licensed States | MO | LicensedStates |
| Licensed States | NC | LicensedStates |
| Licensed States | VA | LicensedStates |
| Licensed States | UT | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 20941 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 7788 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 13153 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 792 | OtherDirectExpensesEvent1 |
| Name Of Event2 | ATHLETICS FUNDRAISER | NameOfEvent2 |
| Gross Receipts Event2 | 140545 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 140545 | GrossRevenueEvent2 |
| Total Number Of Other Events | 4 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 18637 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 18637 | GrossRevenueOtherEvents |
| Gross Receipts Total | 180123 | GrossReceiptsTotal |
| Charitable Contributions Total | 7788 | CharitableContributionsTotal |
| Gross Revenue Total Events | 172335 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 792 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 792 | DirectExpenseSummaryEvents |
| Net Income Summary | 171543 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 22701 | GrossRevenueOtherGaming |
| Cash Prizes Other Gaming | 6805 | CashPrizesOtherGaming |
| Other Direct Expenses Other Gaming | 13011 | OtherDirectExpensesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Gross Revenue Total Gaming | 22701 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 6805 | CashPrizesTotalGaming |
| Other Direct Expenses Total Gaming | 13011 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 19816 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 2885 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | IA | StatesWhereGamingConducted |
| Licensed | 1 | Licensed |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Own Facility | 0.73000 | PercentageOfGamingOwnFacility |
| Percentage Of Gaming Othr Facility | 0.27000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | JAMES COLLINS | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 ALTA VISTA STREET | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Charitable Distrib Required | 0 | CharitableDistribRequired |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE G, PART III, LINE 6, VOLUNTEER LABOR: | ReturnReference |
| Explanation | THE COLLEGE UTILIZED THE AID OF VOLUNTEERS IN CONDUCTING ITS FUNDRAISING AND GAMING ACTIVITIES, HOWEVER THE EXACT PERCENTAGE OF VOLUNTEER LABOR USED IS UNKNOWN. | Explanation |
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 | SCHOLARSHIP AID FOR STUDENTS' COST OF ATTENDANCE | TypeOfGrant |
| Number Of Recipients | 1567 | NumberOfRecipients |
| Amount Of Cash Grant | 19389481 | AmountOfCashGrant |
| Method Of Valuation | ACTUAL COST/CASH DISBURSEMENT | MethodOfValuation |
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: THE COLLEGE'S OFFICE OF FINANCIAL PLANNING MONITORS ALL AWARDS TO ENSURE COMPLIANCE WITH FEDERAL AND STATE REGULATIONS. ADDITIONALLY, THE COLLEGE ENGAGES AN INDEPENDENT AUDIT IN ACCORDANCE WITH OMB A-133. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES E COLLINS | |||||||||||||
| 220464 | 0 | 0 | 0 | 18045 | 0 | 14409 | 0 | 15659 | 0 | 268577 | 0 | 0 | 0 |
| STEPHEN J SCHMALL | |||||||||||||
| 113055 | 0 | 0 | 0 | 7042 | 0 | 8708 | 0 | 48746 | 0 | 177551 | 0 | 0 | 0 |
| PAMELA GERARD | |||||||||||||
| 137600 | 0 | 0 | 0 | 19426 | 0 | 9450 | 0 | 1380 | 0 | 167856 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | THE DISCRETIONARY SPENDING ACCOUNT FOR AN EMPLOYEE IS PART OF THE NORMAL TAXABLE WAGES PAID TO THE EMPLOYEE AND IS INCLUDED AS PART OF THE EMPLOYEE'S TAXABLE INCOME. COUNTRY CLUB DUES ARE PROVIDED TO CERTAIN EMPLOYEES AS A MEANS TO THE COLLEGE EXPANDING ITS CHARITABLE PURPOSE. ANY PORTION OF THE DUES ATTRIBUTABLE TO THE PERSONAL USE BY THE EMPLOYEE ARE ADDED TO THE EMPLOYEE'S W-2; ONLY THE PORTION ALLOCABLE TO THE BUSINESS PURPOSE OF THE COLLEGE ARE ALLOWED. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | 462460ZC3 | 2006-10-01 | 22035000 | REFINANCE 1996 ISSUE, CONSTRUCTION | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | NONEAVAIL | 2010-05-20 | 4000000 | WORKING CAPITAL | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | NONEAVAIL | 2010-05-20 | 3000000 | WORKING CAPITAL | 0 | 0 | 0 |
| IOWA HIGHER EDUCATION LOAN AUTHORITY | |||||||
| 421235696 | NONEAVAIL | 2011-05-19 | 5000000 | WORKING CAPITAL | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Capitalized InterestCapitalizedInterest | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Credit EnhancementCreditEnhancement |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1390000 | 22387491 | 640689 | 137760 | 751533 | 13853174 | 7004335 | 2007 | 1 | 0 | 1 | 1 | |
| 4000000 | 14871 | 3945129 | 2011 | 0 | 0 | 1 | 1 | 40000 | ||||
| 3000000 | 16153 | 2953847 | 2011 | 0 | 0 | 1 | 1 | 30000 | ||||
| 5000000 | 20202 | 4924798 | 2012 | 0 | 0 | 1 | 1 | 55000 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 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 | 1 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 1 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 1 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 1 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 1 | 1 | 0 | 0 | 0 | 0 |
| 1 | 0 | 0 | 0 | 0 | 0 |
| 1 | 0 | 0 | 0 | 0 | 0 |
| 1 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE K, PART II, COLUMN A | Identifier |
| Explanation | EXCESS PROCEEDS OF $352,491 ATTRIBUTED TO INVESTMENT EARNINGS. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VARIOUS STUDENTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | RELATED FAMILY MEMBERS | RelationshipWithOrganization |
| Amount Of Grant | 34885 | AmountOfGrant |
| Type Of Assistance | GRANTS | TypeOfAssistance |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| KRISTIE L ARTHOFER | |||
| DAUGHTER OF REGENT | 21454 | COMPENSATION | 0 |
| MARCIA G ROSE | |||
| SISTER OF OFFICER | 2700 | COMPENSATION | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 28 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 422454 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | AVG HIGH/LOW SHARE VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (8 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | PRIZES FOR EVENTS | 45 | 7788 | DONOR VALUATION |
| X | PRIZES FOR AGENCY FUNDS | 75 | 10569 | DONOR VALUATION |
| X | TECHNOLOGY EQUIPMENT | 1 | 7465 | DONOR VALUATION |
| X | FOOD/BEVERAGE | 8 | 6703 | DONOR VALUATION |
| X | EQUIPMENT | 4 | 4028 | DONOR VALUATION |
| X | MEETING EXPENSES | 4 | 3569 | FMV |
| X | FURNITURE/ DECOR | 7 | 3525 | DONOR VALUATION |
| X | OFFICE EQUIPMENT | 4 | 1974 | DONOR VALUATION |
| 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 |
|---|---|---|
| METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: | PART I, COLUMN (B): | THE NUMBER OF CONTRIBUTORS RATHER THAN THE NUMBER OF ITEMS IS REPORTED |
| THIRD PARTY USE: | PART I, LINE 32B: | LORAS COLLEGE'S FINANCIAL INSTITUTION SELLS ALL PUBLICLY TRADED SECURITIES AT THE TIME OF GIFT ON BEHALF OF LORAS COLLEGE THROUGH AN INDEPENDENT BROKER. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE COLLEGE WERE REVISED EFFECTIVE JUNE 1, 2011. THE ONLY CHANGES WERE GRAMMATICAL IN NATURE IN ORDER TO INCLUDE MORE THAN ONE VICE CHAIR. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE COLLEGE MAKES THE 990 AVAILABLE TO ALL BOARD MEMBERS VIA A SECURE PORTAL WEBSITE PRIOR TO FILING WITH THE IRS. THIS IS THE PROCESS BY WHICH THE BOARD MEMBERS REVIEW THE 990. | |
| ANNUALLY, EACH OFFICER, DIRECTOR AND KEY EMPLOYEE MUST FILE A STATEMENT VERIFYING HE/SHE HAS READ THE CONFLICT OF INTEREST POLICY AND IS DISCLOSING ANY CONFLICTS OF INTEREST. EACH STATEMENT IS SENT DIRECTLY TO THE AUDIT COMMITTEE CHAIRPERSON. THE CHAIR AND THE COLLEGE'S TREASURER REVIEW EACH STATEMENT. IN ADDITION, THE TREASURER AND CONTROLLER MONITOR ANY TRANSACTIONS THROUGHOUT THE YEAR BETWEEN SUCH PARTIES. EACH TRANSACTION IS LOGGED WITH THE COLLEGE'S GENERAL LEDGER SYSTEM. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE PROCESS USED BY THE COLLEGE IN DETERMINING COMPENSATION OF KEY EMPLOYEES IS: - BOARD-APPOINTED COMPENSATION COMMITTEE REVIEWS ALL RECOMMENDED COMPENSATION LEVELS. - COMPARATIVE BENCHMARK DATA IS USED (IAICU, CUPA, AND OTHERS). - WRITTEN EMPLOYEMENT CONTRACTS ARE IN PLACE FOR THE PRESIDENT AND OTHER KEY EMPLOYEES IN ACCORDANCE WITH THE COLLEGE'S HANDBOOKS. - COMPENSATION IS FORMALLY APPROVED BY THE FULL BOARD OF REGENTS. | FORM 990, PART VI, SECTION B, LINE 15 | |
| THE COLLEGE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC VIA ANOTHER'S WEBSITE SUCH AS GUIDESTAR.ORG, OR UPON REQUEST. THE COLLEGE'S AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC VIA THE MUNICIPAL SECURITIES RULE MAKING BOARD WEBSITE. | FORM 990, PART VI, SECTION C, LINE 19 | |
| REASONABLE EFFORTS UNDERTAKEN IN REGARD TO REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS: - RECEIVED A COMPLETED CONFLICT OF INTEREST STATEMENT FROM ALL TRUSTEES, OFFICERS, AND BOARD MEMBERS. THIS STATEMENT IS COMPLETED ANNUALLY. - ALL RELATED PARTIES ARE DISCLOSED ON SCHEDULE R. FINANCIAL RECORDS ARE AVAILABLE TO THE COLLEGE. | FORM 990, PART VII, SECTION A, COLUMN E | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 860,327. UNREALIZED GAIN/LOSS ON INTEREST RATE SWAP -49,582. TOTAL TO FORM 990, PART XI, LINE 5: 810,745. | FORM 990, PART XI, LINE 5: |
| THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. | FORM 990, PART XII, LINE 2C |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| NATIONAL ALUMNI ASSOCIATION OF LORAS COLLEGE | |||||||||
| 1450 ALTA VISTA STREET | DUBUQUE | IA | 52001 | 421371056 | SUPPORT OF COLLEGE | IA | 501(C)(3) | LINE 11B, II | 0 |
| MCELROY TRUST | |||||||||
| 1450 ALTA VISTA STREET | DUBUQUE | IA | 52001 | 421239612 | SUPPORT OF COLLEGE | IA | 501(C)(3) | LINE 11A, I | 0 |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALTA VISTA RESEARCH INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 ALTA VISTA STREET | AddressLine1 |
| City | DUBUQUE | City |
| State | IA | State |
| ZIP Code | 52001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264129808 | EIN |
| Primary Activity | MARKET RESEARCH | PrimaryActivity |
| Legal Domicile State | IA | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 138587 | ShareOfTotalIncome |
| Share Of EOY Assets | 34360 | ShareOfEOYAssets |
| Percentage Ownership | 0.90000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | 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 | 1 | 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 | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| ALTA VISTA RESEARCH INC | ||
| A | 3634 | FAIR MARKET VALUE |
| ALTA VISTA RESEARCH INC | ||
| D | 5000 | CURRENT MARKET RATE |