MACALESTER COLLEGE: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- MACALESTER COLLEGE (EIN 41-0693962)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-04-11
- IRS object ID
- 201141019349300304
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-11T09:24:29-05:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4200 Wells Fargo Ctr 90 S 7th | 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 | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410693962 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Macalester College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MACA | NameControl |
| Phone | 6516966000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 Grand Avenue | AddressLine1 |
| City | St Paul | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David Wheaton | Name |
| Title | VP | Title |
| Date Signed | 2011-03-20 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6123055000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRIAN ROSENBERG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 GRAND AVENUE | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 212135210 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MACALESTER.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1874 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | Macalester is committed to being recognized as a preeminent liberal arts college known for high standards of scholarship and teaching with special emphasis on internationalism, multiculturalism, and service. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2566 | TotalNbrEmployees |
| Total Nbr Volunteers | 1100 | TotalNbrVolunteers |
| Total Gross UBI | -1022728 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -1022728 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 18182631 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 14488257 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 79097086 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 86624353 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 14109258 | InvestmentIncomePriorYear |
| Investment Income Current Year | 28476550 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1654705 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1655087 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 113043680 | TotalRevenuePriorYear |
| Total Revenue Current Year | 131244247 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 29629179 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 33945231 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 53346589 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 55289325 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 4836528 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 38198724 | OtherExpensePriorYear |
| Other Expenses Current Year | 35988079 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 121174492 | TotalExpensesPriorYear |
| Total Expenses Current Year | 125222635 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -8130812 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 6021612 | RevenuesLessExpensesCY |
| Total Assets BOY | 780686632 | TotalAssetsBOY |
| Total Assets EOY | 839235596 | TotalAssetsEOY |
| Total Liabilities BOY | 98353271 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 96204831 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 682333361 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 743030765 | NetAssetsOrFundBalancesEOY |
| Mission Description | MACALESTER IS COMMITTED TO BEING recognized as a preeminent liberal arts college known for its high standards of scholarship and teaching with special emphasis on internationalism, multiculturalism, and service to society. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 74399940 | Expense |
| Grants | 33945231 | Grants |
| Revenue | 61008451 | Revenue |
| Description | INSTRUCTION OF STUDENTS AND ACADEMIC SUPPORT OF INSTRUCTION: Macalester prepares students for world citizenship through its broad-based, rigorous liberal arts education. Students from 49 states and more than 90 countries experience an academic program that ranks among the top 30 in the nation. To support student teaching and learning, Macalester maintains a student faculty ratio of approximately 10:1, with an average class size of 17. Students can choose from among 36 majors and 35 minors, comprised of more than 700 courses. Macalester is committed to admitting an economically diverse student body and meets the full financial need of every admitted student. Nearly two thirds of students study abroad. Macalester's seven academic facilities and library boast state-of-the-art technology, including science laboratories, one LEED Platinum certified building, and a large telescope. Enrollment for Fall 2009 was 1,971, and 461 students graduated during the 2009-2010 fiscal year. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 21011212 | Expense |
| Revenue | 17229335 | Revenue |
| Description | STUDENT SERVICES: The co-curricular student experience is critical to Macalester's mission. To support a vibrant student experience, Macalester provides a range of student services and support. Macalester's library provides scholarly information services and resources essential to Macalester's educational program. With more than 80 student-run clubs and organizations, Macalester students have significant leadership opportunities. Macalester students perform nearly 50,000 hours of community service annually, supported by the Center for Civic Engagement. Each year, more than 250 students earn academic credit for supervised internships supported by the Internship Office. The Career Development Center helps students gain valuable work experience and plan their careers upon graduation. The Leonard Center athletic and wellness complex opened in 2008; it houses training and competition areas and provides fitness and wellness programs. Macalester competes in NCAA Division III and supports 19 men's and women's sports. More than 1,100 students participate in intramural athletics. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 8355392 | Expense |
| Revenue | 6851478 | Revenue |
| Description | DORMITORIES AND DINING HALLS: Macalester is a residential campus, located on 53 acres in the center of a major U.S. metropolitan area. First year and sophomore students are required to live on campus; overall two thirds of students live on campus. Macalester has 10 residence halls, five language houses, and five theme residences (EcoHouse, Chinese Suite, Cultural House, Hebrew House, Veggie Co-op). The dining hall is located in the Campus Center, which creates a vibrant living-learning community. Locally-sourced organic foods are maximized in dining operations. Food scraps are sent to a local farm, rather than to a landfill. Sustainability is an important priority for the college; in residence and dining halls, students are encouraged to reduce energy use. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1872044 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1535089 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 105638588 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | true | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 3171 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 2566 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | AU | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DAVID WHEATON | NamePerson |
| Telephone Number | 6516966211 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 GRAND AVENUE | AddressLine1 |
| City | St Paul | City |
| State | MN | State |
| ZIP Code | 55105 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (42 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 |
|---|---|---|---|---|---|---|---|---|
| PETER AHN | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| PAUL ANDERSON | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| CHARLES BERG | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| ANNE CRANDALL CAMPBELL | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| MELVIN COLLINS | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| JERRY CRAWFORD | ||||||||
| VICE CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| DAVID DENO | ||||||||
| CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| RUTH STRICKER DAYTON | ||||||||
| VICE CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| R LAWRENCE DESSEM | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| STEVEN EULLER | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| PETER FENN | ||||||||
| SECRETARY | 1.0 | X | 0 | 0 | 0 | X | ||
| SUSAN HAIGH | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| TIMOTHY HART-ANDERSEN | ||||||||
| VICE CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| CAROL SCHWARTING HAYDEN | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| PATRICIA HURLEY | ||||||||
| TREASURER | 1.0 | X | 0 | 0 | 0 | X | ||
| JEFFREY LARSON | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| JOHN LAW | ||||||||
| VICE CHAIR | 1.0 | X | 0 | 0 | 0 | X | ||
| COLLIN MOTHUPI | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| LEE NYSTROM | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| KATHLEEN ANGELOS PINKETT | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| LOIS QUAM | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| JAMES REISSNER | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| MICHAEL SNEED | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| BRUCE SOLTIS | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| PER VON ZELOWITZ | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| STEPHEN WIGGINS | ||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |||
| Maura Donovan | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Michael Huber | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Jo Opdyke Wilhelm | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Mark Vander Ploeg | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Jon Walton | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| BRIAN ROSENBERG | ||||||||
| PRESIDENT | 40.0 | 498398 | 0 | 142382 | X | |||
| DAVID WHEATON | ||||||||
| VP FOR ADMIN AND FINANCE | 40.0 | 208864 | 0 | 38063 | X | |||
| THOMAS BONNER | ||||||||
| VP FOR ADVANCEMENT | 40.0 | 219292 | 0 | 39156 | X | |||
| LORNE ROBINSON | ||||||||
| DEAN OF ADMISS. & FIN. AID | 40.0 | 158298 | 0 | 16677 | X | |||
| CRAIG AASE | ||||||||
| CHIEF INVESTMENT OFFICER | 36.0 | 168613 | 0 | 23724 | X | |||
| Kathleen Murray | ||||||||
| Provost/Dean of Faculty | 40.0 | 208404 | 0 | 27946 | X | |||
| AHMED SAMATAR | ||||||||
| DEAN OF INT'L Global Citizen. | 40.0 | 160940 | 0 | 22031 | X | |||
| DANIEL HORNBACH | ||||||||
| PROFESSOR | 40.0 | 146864 | 0 | 26314 | X | |||
| DAVID LANEGRAN | ||||||||
| PROFESSOR | 40.0 | 152068 | 0 | 25079 | X | |||
| LAURIE HAMRE | ||||||||
| VP - STUDENT AFFAIRS | 40.0 | 140332 | 0 | 20663 | X | |||
| DIANE MICHELFELDER | ||||||||
| Professor/Former Provost | 40.0 | 202982 | 0 | 27363 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2265055 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 409398 | TotalOtherCompensation |
| Number Individuals GT100 K | 58 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Bon Appetit Management Company | |||||
| 91337 Collections Dr PO Box 91337 | CHICAGO | IL | 60693 | Food service | 4138478 |
| McGough Construction | |||||
| 2737 Fairview Ave N | ST PAUL | MN | 55113 | Construction | 1470351 |
| northern trust | |||||
| 50 s lasalle st | CHICAGO | IL | 60603 | investment mgmt | 1327194 |
| Hammel Green and Abrahamson | |||||
| SDS 12-1861 PO Box 86 | MINNEAPOLIS | MN | 55486 | Architects | 995382 |
| Gund Partnership | |||||
| 47 Thorndike St | CAMBRIDGE | MA | 02141 | architects | 512315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 13 | NumberOfContractorsGT100K |
| Government Grants | 3793286 | GovernmentGrants |
| All Other Contributions | 10694971 | AllOtherContributions |
| Noncash Contributions | 6421491 | NoncashContributions |
| Total Contributions | 14488257 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 611710 | 74096677 | 74096677 |
| SALES & SERVICE OF AUXILIARY ENTERPRISES | 611710 | 12527676 | 12527676 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 86624353 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9455873 | TotalRevenueColumn |
| Unrelated Business Revenue | -1069677 | UnrelatedBusinessRevenue |
| Exclusion | $10,525,550 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 924851 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 645420 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 279431 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 279431 | TotalRevenueColumn |
| Unrelated Business Revenue | 46242 | UnrelatedBusinessRevenue |
| Exclusion | $233,189 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 98674057 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 79653380 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19020677 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19020677 | TotalRevenueColumn |
| Exclusion | $19,020,677 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 886533 | GrossSalesOfInventory |
| Cost Of Goods Sold | 592163 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 294370 | TotalRevenueColumn |
| Related Or Exempt Function Income | 294370 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1081286 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1080579 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 707 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1081286 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 131244247 | TotalRevenueColumn |
| Related Or Exempt Function Income | 87999302 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -1022728 | UnrelatedBusinessRevenue |
| Exclusion | $29,779,416 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33945231 | Total |
| Program Services | 33945231 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1749817 | Total |
| Program Services | 411325 | ProgramServices |
| Management And General | 919849 | ManagementAndGeneral |
| Fundraising | 418643 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40991443 | Total |
| Program Services | 34030485 | ProgramServices |
| Management And General | 4721299 | ManagementAndGeneral |
| Fundraising | 2239659 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3135957 | Total |
| Program Services | 2457949 | ProgramServices |
| Management And General | 453239 | ManagementAndGeneral |
| Fundraising | 224769 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6585830 | Total |
| Program Services | 5311039 | ProgramServices |
| Management And General | 920445 | ManagementAndGeneral |
| Fundraising | 354346 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2826278 | Total |
| Program Services | 2287064 | ProgramServices |
| Management And General | 367555 | ManagementAndGeneral |
| Fundraising | 171659 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172959 | Total |
| Program Services | 18752 | ProgramServices |
| Management And General | 153328 | ManagementAndGeneral |
| Fundraising | 879 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110656 | Total |
| Management And General | 110656 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1327194 | Total |
| Management And General | 1327194 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1079690 | Total |
| Program Services | 422225 | ProgramServices |
| Management And General | 488852 | ManagementAndGeneral |
| Fundraising | 168613 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29342 | Total |
| Program Services | 14643 | ProgramServices |
| Management And General | 12888 | ManagementAndGeneral |
| Fundraising | 1811 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4681835 | Total |
| Program Services | 3353437 | ProgramServices |
| Management And General | 620844 | ManagementAndGeneral |
| Fundraising | 707554 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1518349 | Total |
| Program Services | 300579 | ProgramServices |
| Management And General | 1161057 | ManagementAndGeneral |
| Fundraising | 56713 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2368215 | Total |
| Program Services | 2107271 | ProgramServices |
| Management And General | 231666 | ManagementAndGeneral |
| Fundraising | 29278 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1870848 | Total |
| Program Services | 1536686 | ProgramServices |
| Management And General | 155182 | ManagementAndGeneral |
| Fundraising | 178980 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197964 | Total |
| Program Services | 122449 | ProgramServices |
| Management And General | 67141 | ManagementAndGeneral |
| Fundraising | 8374 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2738249 | Total |
| Program Services | 2674689 | ProgramServices |
| Management And General | 63560 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6959965 | Total |
| Program Services | 5873358 | ProgramServices |
| Management And General | 1086607 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 239927 | Total |
| Program Services | 170362 | ProgramServices |
| Management And General | 69383 | ManagementAndGeneral |
| Fundraising | 182 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| BOOKS, PERIODICALS, ART, REC. | 1464383 | 1337145 | 21606 | 105632 |
| DUES & SUBSCRIPTIONS | 649901 | 293465 | 338616 | 17820 |
| STUDY AWAY PROGRAMS | 3426260 | 3425742 | 518 | |
| OTHER OUTSIDE SERVICES | 4660201 | 3600174 | 953283 | 106744 |
| MINOR EQUIPMENT | 1263223 | 983929 | 274612 | 4682 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1228918 | Total |
| Program Services | 960589 | ProgramServices |
| Management And General | 228139 | ManagementAndGeneral |
| Fundraising | 40190 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 125222635 | Total |
| Program Services | 105638588 | ProgramServices |
| Management And General | 14747519 | ManagementAndGeneral |
| Fundraising | 4836528 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48477690 | BOY |
| EOY | 66421426 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17694808 | BOY |
| EOY | 15395945 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 371478 | BOY |
| EOY | 350245 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4980791 | BOY |
| EOY | 5197251 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 249437 | BOY |
| EOY | 174101 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1595928 | BOY |
| EOY | 1654154 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 250118796 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 72110192 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 180302285 | BOY |
| EOY | 178008604 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 227728476 | BOY |
| EOY | 239559454 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 275941707 | BOY |
| EOY | 308221737 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23344032 | BOY |
| EOY | 24252679 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 780686632 | BOY |
| EOY | 839235596 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11419334 | BOY |
| EOY | 10251676 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4512904 | BOY |
| EOY | 4535996 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 678105 | BOY |
| EOY | 801397 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72245840 | BOY |
| EOY | 69530941 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 342505 | BOY |
| EOY | 314530 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9154583 | BOY |
| EOY | 10770291 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98353271 | BOY |
| EOY | 96204831 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139238567 | BOY |
| EOY | 145364693 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 202534397 | BOY |
| EOY | 253221840 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 340560397 | BOY |
| EOY | 344444232 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 682333361 | BOY |
| EOY | 743030765 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 780686632 | BOY |
| EOY | 839235596 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 0 | PoliticalExpenditures |
| Volunteer Hours | 0 | VolunteerHours |
| Amt Of4955 Tax | 0 | AmtOf4955Tax |
| Amt Of4955 Tax On Managers | 0 | AmtOf4955TaxOnManagers |
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Volunteers | true | Volunteers |
| Paid Staff Or Management | true | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | true | DirectContactLegislators |
| Direct Contact Legislators | $600 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Total Lobbying Expenditures IIB | 600 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | MINNESOTA STATE GRANT PROGRAM | Identifier |
| Explanation | MACALESTER COLLEGE ENGAGES IN LOBBYING ACTIVITIES RELATED TO THE FUNDING OF THE MINNESOTA STATE GRANT PROGRAM. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 523140564 | BeginningOfYearBalance |
| Contributions | 4137481 | Contributions |
| Investment Earnings Or Losses | 77027500 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 22142081 | GrantsOrScholarships |
| Other Expenditures | 7857812 | OtherExpenditures |
| Administrative Expenses | 1845877 | AdministrativeExpenses |
| End Of Year Balance | 572459775 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 667232010 | BeginningOfYearBalance |
| Contributions | 6567898 | Contributions |
| Investment Earnings Or Losses | -120521099 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 12385071 | GrantsOrScholarships |
| Other Expenditures | 15906791 | OtherExpenditures |
| Administrative Expenses | 1846383 | AdministrativeExpenses |
| End Of Year Balance | 523140564 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.07000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.93000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1414486 | OtherCostOrOtherBasis |
| Book Value | 1414486 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 10401828 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 228176751 | OtherCostOrOtherBasis |
| Depreciation | 65972207 | Depreciation |
| Book Value | 172606372 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10125731 | OtherCostOrOtherBasis |
| Depreciation | 6137985 | Depreciation |
| Book Value | 3987746 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildings | |
| Total Of Book Value Land Buildings | 178008604 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities (5 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| LP INTEREST IN DOM. EQ | 87106032 | F |
| LP INTEREST IN PRIVATE EQ | 83335334 | F |
| LP INTEREST IN HEDGE FUNDS | 68427632 | F |
| LP INTEREST IN REAL ESTATE | 29828405 | F |
| LP INTEREST IN NAT. RESOURCES | 39524334 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 308221737 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS | $351,361 |
| INTEREST RATE SWAP AGREEMENT | $1,276,920 |
| LIAB. UNDER PLANNED GIVING AGM | $7,207,679 |
| ASSET RETIREMENT OBLIGATION | $897,450 |
| UNAMORTIZED BOND PREMIUM | $1,036,881 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 10770291 | TotalOfAmounts |
| Total Revenue | 131244247 | TotalRevenue |
| Total Expenses | 125222635 | TotalExpenses |
| Excess Or Deficit For Year | 6021612 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 51050717 | NetUnrealizedGLOnInvestments |
| Other | $3,625,075 | OtherAmount |
| Total Adjustments | 54675792 | TotalAdjustments |
| Excess Or Deficit Per FS | 60697404 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 185238265 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 51050717 | NetUnrealizedGainsInvestments |
| Other Revenues | 4270495 | OtherRevenues |
| Revenue Not Rptd F990 | 55321212 | RevenueNotRptdF990 |
| Revenue Subtotal | 129917053 | RevenueSubtotal |
| Investment Expenses Not Included | 1327194 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1327194 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 131244247 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 124540861 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 645420 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 645420 | ExpensesNotRptdF990 |
| Expenses Subtotal | 123895441 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 1327194 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 1327194 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 125222635 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ENDOWMENT EARNINGS | SCHEDULE D, PART V, LINE 4 | MACALESTER COLLEGE USES THE EARNINGS FROM ITS ENDOWMENT FUNDS FOR SCHOLARSHIPS, PRIZES, AWARDS, LIBRARY SUPPORT, PROGRAM SUPPORT, FACULTY SUPPORT, AND RESEARCH in accordance with donor restrictions where applicable. |
| FIN 48 | SCHEDULE D, PART X | AT THE DATE OF ADOPTION OF FIN 48, AND AS OF MAY 31, 2010, THE COLLEGE HAS RECORDED NO LIABILITIES FOR UNCERTAIN TAX PROVISIONS. |
| Reconciliation of Change in Net Assets | Schedule D, part XI, line 8 | 1,504,090 Change in value of planned giving agreements 2,303,539 Change in value of beneficial interest in perpetual trust (182,554) Change in value of interest rate swap ========== 3,625,075 Total |
| Reconciliation of Revenue | Schedule D, Part XII, Line 2d | 1,504,090 Change in value of planned giving agreements 2,303,539 Change in value of beneficial interest in perpetual trust 645,420 Rental Expenses (182,554) Change in value of interest rate swap ========== 4,270,495 Total |
| Reconciliation of Expenses | Schedule D, Part XIII, Line 2d | 645,420 Rental Expenses |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | MACALESTER COLLEGE PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY ON Its WEBSITE, IN ITS COLLEGE CATALOG, AND ON ITS APPLICATION FOR ADMISSION. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | MACALESTER COLLEGE RECEIVES TITLE IV FUNDING FROM THE UNITED STATES DEPARTMENT OF EDUCATION (I.E. PELL, ACG, SMART, SEOG, FEDERAL WORK STUdy, DIRECT LOAN PROGRAM, AND PERKINS LOAN PROGRAM). | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (8 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| Europe (Including Iceland and Greenland) | Program Services | Study abroad program | 717734 |
| Sub-Saharan Africa | Program Services | Study abroad program | 4600 |
| Middle East and North Africa | Program Services | Archaeological Trip | 73285 |
| Europe (Including Iceland and Greenland) | Program Services | Student Recruitment | 29918 |
| East Asia and the Pacific | Program Services | Student Recruitment | 29918 |
| Central America and the Caribbean | Program Services | Student Recruitment | 6649 |
| East Asia and the Pacific | Program Services | Study Abroad Program | 53633 |
| Europe (Including Iceland and Greenland) | Investments |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Amount Spent | 915737 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Method of Accounting for Expenditures | Part I, Line 3, Column F | Expenditures are recorded as expenses in the college's general ledger when the expenses are incurred, otherwise known as the accrual method of accounting. |
| Additional Information | Many international study programs are coordinated by domestic organizations. Payments to those organizations are not included on Schedule F. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND GRANTS TO STUDENTS | TypeOfGrant |
| Number Of Recipients | 1422 | NumberOfRecipients |
| Amount Of Cash Grant | 33945231 | AmountOfCashGrant |
| Method Of Valuation | FMV | MethodOfValuation |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | MONITORING GRANT FUNDS | Identifier |
| Return Reference | SCHEDULE I, PART I, LINE 2 | ReturnReference |
| Explanation | When determining the amount of financial aid a student will receive, the Financial Aid office first calculates how much the student's family can reasonably afford. This calculation relies on two primary sources of information: 1) a Free Application for Federal Student Aid (FAFSA); and 2) a financial aid profile; both of which are completed by the family. The Financial Aid office awards a financial aid package that fills the gap between the calculated amount the student's family can reasonably afford and the cost of attending Macalester College. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (11 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 | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|
| BRIAN ROSENBERG | |||||||||
| 435741 | 0 | 0 | 0 | 62657 | 0 | 74500 | 67882 | 640780 | 0 |
| DAVID WHEATON | |||||||||
| 207713 | 0 | 0 | 0 | 1151 | 0 | 21500 | 16563 | 246927 | 0 |
| AHMED SAMATAR | |||||||||
| 160116 | 0 | 0 | 0 | 824 | 0 | 15396 | 6635 | 182971 | 0 |
| DANIEL HORNBACH | |||||||||
| 146393 | 0 | 0 | 0 | 471 | 0 | 15048 | 11266 | 173178 | 0 |
| DAVID LANEGRAN | |||||||||
| 149712 | 0 | 0 | 0 | 2356 | 0 | 13825 | 11254 | 177147 | 0 |
| LAURIE HAMRE | |||||||||
| 139862 | 0 | 0 | 0 | 470 | 0 | 14100 | 6563 | 160995 | 0 |
| THOMAS BONNER | |||||||||
| 215141 | 0 | 0 | 0 | 4151 | 0 | 22500 | 16656 | 258448 | 0 |
| LORNE ROBINSON | |||||||||
| 158000 | 0 | 0 | 0 | 298 | 0 | 15800 | 877 | 174975 | 0 |
| CRAIG AASE | |||||||||
| 167663 | 0 | 0 | 0 | 950 | 0 | 17000 | 6724 | 192337 | 0 |
| DIANE MICHELFELDER | |||||||||
| 202182 | 0 | 0 | 0 | 800 | 0 | 20488 | 6875 | 230345 | 0 |
| Kathleen Murray | |||||||||
| 207962 | 0 | 0 | 0 | 442 | 0 | 21000 | 6946 | 236350 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EMPLOYEE PAYMENTS | SCHEDULE J, PART I, LINE 1A | The College only pays for companion travel if the purpose of the companion's trip is related to College business. The College's President is provided with a house as a condition of employment. The house is used for both business and personal purposes. Housekeeping services for the house are also provided. It is the College's practice to offset the income tax burden of domestic partner benefits by grossing up affected employee's wages. |
| Supplemental Nonqualified Retirement Plan | Schedule J, Part 1, Line 4b | The College's president is the sole participant in a nonqualified retirement plan. The College placed $50,000 in the plan during the fiscal year covered by this report. Certain time-in-service and performance requirements must be met for the president to receive the plan's assets. |
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 |
|---|---|---|---|---|---|---|
| MN Higher Education Facilities Authority | ||||||
| 410988525 | 6041518J2 | 2003-02-20 | 15300000 | Dormitory Improvements | false | false |
| MN Higher Education Facilities Authority | ||||||
| 410988525 | 60416HED2 | 2004-12-08 | 15955017 | Refinance 11/28/95 & 5/28/97 Bonds | false | false |
| MN Higher Education Facilities Authority | ||||||
| 410988525 | 2005-07-22 | 3059975 | Administrative Computer System | false | false | |
| MN Higher Education Facilities Authority | ||||||
| 410988525 | 60416HJJ4 | 2007-03-07 | 39470869 | Athl. Complex & Refin. 1998 Bonds | false | false |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|
| 15300000 | 300000 | 15000000 | 2004 | false | false | true | true |
| 15955017 | 217947 | 2004 | true | true | true | true | |
| 3059975 | 59975 | 3000000 | 2006 | false | false | true | true |
| 39470869 | 421182 | 22000000 | 2008 | true | false | true | true |
Form990 Schedule K Part III Form990ScheduleKPartIII (3 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 |
|---|---|---|---|---|---|---|---|---|
| false | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | true |
| false | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | true |
| false | false | false | false | false | 0.00000 | 0.00000 | 0.00000 | true |
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 | Term Of HedgeTermOfHedge | Business Name Line1NameOfGICProvider/BusinessNameLine1 | Term Of GICTermOfGIC | Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied |
|---|---|---|---|---|---|---|---|---|---|
| (no name) | |||||||||
| false | true | false | false | false | true | ||||
| (no name) | |||||||||
| false | false | false | false | false | false | ||||
| (no name) | |||||||||
| false | false | false | false | false | false | ||||
| RBC | |||||||||
| false | false | true | true | false | true | 0.08 | FSA Cap Mgmt | 1.08 | true |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles | |
| Boats And Planes | BoatsAndPlanes | |
| Intellectual Property | IntellectualProperty |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 60 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 6421491 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Noncash Contributions | Identifier |
| Return Reference | Schedule M, Part I, Line 32a | ReturnReference |
| Explanation | The College uses licensed brokers to sell and process stock contributions. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Other Services | Form 990, Part III, Line 4d | Other Services - Post Office, Research, Public Services, etc. |
| Board Relationships | Form 990, Part VI, Line 2 | Board Members Charles Berg and Stephen Wiggins have a family relationship. |
| Board Review of 990 | Form 990, Part VI, Line 11A | Information for the Form 990 is compiled by College personnel and submitted to the College's audit firm, who prepares a draft of the Form. This draft is reviewed by the College's Vice President for Administration and Finance, Assistant Vice President for Finance, and Accounting Manager. Once a final draft of the Form is ready, each member of the Board of Trustees is e-mailed a link to a password-protected website on which the draft 990 is posted. All Board members are instructed to review the Form and provide feedback prior to the filing deadline. |
| Conflict of Interest | Form 990, Part VI, Line 12c | Annually, Officers, Directors and Key Employees are sent a conflict of interest packet that includes a copy of the conflict of interest policy and a questionnaire. Completed questionnaires are returned to the Vice President for Administration and Finance, where they are reviewed for interests that could give rise to conflicts. If a conflict exists at any time during the year, the affected Board Member(s) must abstain from any deliberations and voting on the topic to which the conflict applies. |
| Officer Compensation | Form 990, Part VI, Line 15 | Annually, the Director of Employment Services compiles data for the Compensation Committee of the Board of Trustees so it may make decisions regarding the compensation of the President. The data is compiled using national independent and peer group salary surveys and is communicated to the Committee in the form of a letter. The letter also informs the Committee of the expected institutional budget for staff wage increases. The Committee's final decision is communicated via letter. The Chair of the Committee and the President are also provided with comparability data for the salaries of the Provost, Vice President for Advancement, Chief Investment Officer, and Vice President for Administration and Finance. The President makes the final decision regarding those employees' salaries. |
| Public Access | Form 990, Part VI, Line 19 | The College's financial statements are accessible by the public via the College's website. Governing documents and the conflict of interest policy are available to the public upon request. |