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MANCHESTER UNIVERSITY INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
MANCHESTER UNIVERSITY INC (EIN 35-0868127)
Tax period
2009-07-01 to 2010-06-30
Filed
2011-04-20
IRS object ID
201141119349300604
Schema version
2009v1.2
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-04-20T14:22:50-07:00Timestamp
Tax Period End Date2010-06-30TaxPeriodEndDate
Return Type990ReturnType
Tax Period Begin Date2009-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN350868127EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MANCHESTER COLLEGEBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlMANCNameControl
Phone2609825000Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1604 E College AvenueAddressLine1
CityNorth ManchesterCity
StateINState
ZIP Code46962ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJack GochenaurName
TitleVP Finance/TreasurerTitle
Phone2609825245Phone
Date Signed2011-04-20DateSigned
FieldValueIRS element (for citing)
Tax Year2009TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJack A GochenaurNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1604 E College AvenueAddressLine1
CityNorth ManchesterCity
StateINState
ZIP Code46962ZIPCode
FieldValueIRS element (for citing)
Gross Receipts48281010GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501cXOrganization501c
Web Sitewww.manchester.eduWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1902YearFormation
State Legal DomicileINStateLegalDomicile
Activity Or Mission DescriptionManchester College respects the infinite worth of every individual and graduates persons of ability and conviction who draw upon their education and faith to lead principled, productive, and compassionate lives that improve the human condition.ActivityOrMissionDescription
Nbr Voting Members Governing Body37NbrVotingMembersGoverningBody
Nbr Independent Voting Members35NbrIndependentVotingMembers
Total Nbr Employees914TotalNbrEmployees
Total Nbr Volunteers10TotalNbrVolunteers
Total Gross UBI258284TotalGrossUBI
Net Unrelated Business Txbl Income-1058090NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year10190346ContributionsGrantsPriorYear
Contributions Grants Current Year9865970ContributionsGrantsCurrentYear
Program Service Revenue Prior Year31581695ProgramServiceRevenuePriorYear
Program Service Revenue CY34740406ProgramServiceRevenueCY
Investment Income Prior Year-3619273InvestmentIncomePriorYear
Investment Income Current Year2357803InvestmentIncomeCurrentYear
Other Revenue Prior Year578510OtherRevenuePriorYear
Other Revenue Current Year606792OtherRevenueCurrentYear
Total Revenue Prior Year38731278TotalRevenuePriorYear
Total Revenue Current Year47570971TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year17917604GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY19445639GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year13721438SalariesEtcPriorYear
Salaries Etc Current Year14499344SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year1602224TotalFundrsngExpCurrentYear
Other Expense Prior Year11248859OtherExpensePriorYear
Other Expenses Current Year10835753OtherExpensesCurrentYear
Total Expenses Prior Year42887901TotalExpensesPriorYear
Total Expenses Current Year44780736TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-4156623RevenuesLessExpensesPriorYear
Revenues Less Expenses CY2790235RevenuesLessExpensesCY
Total Assets BOY81596526TotalAssetsBOY
Total Assets EOY86556280TotalAssetsEOY
Total Liabilities BOY14005061TotalLiabilitiesBOY
Total Liabilities EOY13678671TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY67591465NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY72877609NetAssetsOrFundBalancesEOY
Mission DescriptionManchester College respects the infinite worth of evey individual and graduates person of ability and conviction who draw upon their education and faith to lead prinicipled, productive and compassionate lives that improve the human condition.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense38508388Expense
Grants18642083Grants
Revenue34740406Revenue
DescriptionInstruction and research; provided post-secondary education to more than 1,000 students who are primarily undergraduate residential students in a liberal arts community.Description
Total Of Other Program Service Exp0TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt0TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev0TotalOfOtherProgramServiceRev
Total Program Service Expense38508388TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities1LobbyingActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art1CollectionsOfArt
Credit Counseling1CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Balance Sheet Amounts Reported1BalanceSheetAmountsReported
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School1School
Foreign Office0ForeignOffice
Foreign Activities1ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals1MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities1FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person1GrantToRelatedPerson
Bsnss Rltnshp With Organization1BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member1BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp1OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions1DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10961742NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees914NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income1UnrelatedBusinessIncome
Form990-T Filed1Form990-TFiled
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions1QuidProQuoContributions
Quid Pro Quo Disclosure1QuidProQuoDisclosure
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Nbr Voting Governing Body Members37NbrVotingGoverningBodyMembers
Number Independent Voting Members35NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledINStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonJack A GochenaurNamePerson
Telephone Number2609825245TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1604 E College AvenueAddressLine1
CityNorth ManchesterCity
StateINState
ZIP Code46962ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (47 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
Robert Barcus
Trustee1X000
Randall Brown
Trustee1X000
Edgar Butterbaugh
Trustee1X000
Jose Cardenas
Trustee1X000
Karen Crim Dillon
Trustee1X000
Sara Edgerton
Trustee1X000
Samuel Gunnerson
Trustee1X000
David Haist
Trustee1X000
Steven Hammer
Trustee1X000
William Harper
Trustee1X000
Jane Henney
Trustee1X000
Kyle Hupfer
Trustee1X000
Ruthann Johansen
Trustee1X000
Philip Joseph
Trustee1X000
Phillip Keiser
Trustee1X000
Steven Kile
Trustee1X000
Rufus King
Trustee1X000
Joel Kline
Trustee1X000
Pedro Larco
Trustee1X000
Marsha Link
Trustee1X000
Paula Eikenberry Mendenhall
Trustee1X000
Mary Ann Merryman
Trustee1X000
Kenneth Metzger
Trustee1X000
J Bentley Peters
Trustee1X000
Dr Richard Ringeisen
Trustee1X000
Alicia Roberts
Trustee1X000
Richard Robins
Trustee1X000
Eugene Roop
Trustee1X000
Larry Rowland
Trustee1X000
Robert Scheer
Trustee1X000
Mark Sherman
Trustee1X000
Helen Taylor
Trustee1X000
Lowell Taylor
Trustee1X000
Cynthia Hoff Trochu
Trustee1X000
Dr Susan Weybright
Trustee1X000
Charles Winger
Trustee1X000
John Zeglis
Trustee1X000
Kent Zimmerman
Trustee1X000
Elvin Zook
Trustee1X000
Jo Young Switzer
President64X194857044735X
John J Haines
Trustee1X000
Matt Sprunger
Trustee1X000
David McFadden
Executive Vice President60128016016077X
Jack Gochenaur
Treasurer/VP Financial Affairs50120138019510X
Glenn Sharfman
VP Academic Affairs55108250019187X
Michael Eastman
VP Development65119735012998X
Beth Sweitzer-Riley
VP Student Development5590436015257X
FieldValueIRS element (for citing)
Total Reportable Comp From Org761432TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation127764TotalOtherCompensation
Number Individuals GT100 K5NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensationAddress Line2AddressOfContractor/AddressUS/AddressLine2
Chartwells Dining Services
91337 Collections DriveChicagoIL60693dining services2077137
Group Administrators
915 National Parkway Suite FShaumburgIL60173health plan administrators280174
Marsh USA
96950 Collection Center DriveChicagoIL60693insurance235243
Michael Kinder & Sons Inc
5206 Decatur RoadFort WayneIN46853Design/Build1145169PO Box 10572
U S Bank Equipment Finance
801 Larkspur Lending CenterLarkspurCA94939Equipment lease150054
FieldValueIRS element (for citing)
Number Of Contractors GT100 K7NumberOfContractorsGT100K
Federated Campaigns0FederatedCampaigns
Membership Dues0MembershipDues
Fundraising Events51441FundraisingEvents
Related Organizations0RelatedOrganizations
Government Grants4821995GovernmentGrants
All Other Contributions4992534AllOtherContributions
Noncash Contributions192910NoncashContributions
Total Contributions9865970TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeUnrelated Business RevenueUnrelatedBusinessRevenueExclusionExclusionAmount
Tuition and fees61131026199823261998230$0
Room and board611310769669276966920$0
Technology fees6113106303266303260$0
Orientation/enrollment fees6113101142901142900$0
Student services/extracurricular61131025787257870$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column73488TotalRevenueColumn
Related Or Exempt Function Income73488RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue34740406TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column1107035TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$1,107,035ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column18497TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$18,497ExclusionAmount

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real65988Real
Personal0Personal

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real10409Real
Personal0Personal

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real55579Real
Personal0Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column55579TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$55,579ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities1223638Securities
Other8633Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities0Securities
Other0Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities1223638Securities
Other8633Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column1232271TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$1,232,271ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events11779GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events51441CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses12981FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column-1202TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion-$1,202ExclusionAmount
FieldValueIRS element (for citing)
Gross Sales Of Inventory727221GrossSalesOfInventory
Cost Of Goods Sold686649CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column40572TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue2345UnrelatedBusinessRevenue
Exclusion$38,227ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionAuxilliary servicesDescription
Business Code721000BusinessCode
Total Revenue Column406799TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue255939UnrelatedBusinessRevenue
Exclusion$150,860ExclusionAmount

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column105044TotalRevenueColumn
Related Or Exempt Function Income105044RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue511843TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column47570971TotalRevenueColumn
Related Or Exempt Function Income34845450RelatedOrExemptFunctionIncome
Unrelated Business Revenue258284UnrelatedBusinessRevenue
Exclusion$2,601,267ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total0Total
Program Services0ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total18642083Total
Program Services18642083ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total803556Total
Program Services803556ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total948878Total
Program Services527319ProgramServices
Management And General264662ManagementAndGeneral
Fundraising156897Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total10560525Total
Program Services7687926ProgramServices
Management And General2096301ManagementAndGeneral
Fundraising776298Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total603397Total
Program Services439266ProgramServices
Management And General119776ManagementAndGeneral
Fundraising44355Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total1616773Total
Program Services1176990ProgramServices
Management And General320935ManagementAndGeneral
Fundraising118848Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total769771Total
Program Services550539ProgramServices
Management And General157416ManagementAndGeneral
Fundraising61816Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total24884Total
Management And General24884ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total60000Total
Management And General60000ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total300874Total
Management And General300874ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total569278Total
Program Services299954ProgramServices
Management And General190516ManagementAndGeneral
Fundraising78808Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total215948Total
Program Services207332ProgramServices
Management And General21ManagementAndGeneral
Fundraising8595Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total819077Total
Program Services575075ProgramServices
Management And General127233ManagementAndGeneral
Fundraising116769Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total769400Total
Program Services551886ProgramServices
Management And General156182ManagementAndGeneral
Fundraising61332Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total1401067Total
Program Services988119ProgramServices
Management And General412948ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total558531Total
Program Services477398ProgramServices
Management And General18158ManagementAndGeneral
Fundraising62975Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total42862Total
Management And General42862ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total287104Total
Program Services287104ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total2029418Total
Program Services2029418ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total163476Total
Program Services163476ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Equipment and maintenance5169204004931138262601
Curriculum Development1035907659447263530112930
Library supplies14225814225800
Room and board1701013170101300
Conference meals19773619773600

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total44780736Total
Program Services38508388ProgramServices
Management And General4670124ManagementAndGeneral
Fundraising1602224Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY44681BOY
EOY53768EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1826547BOY
EOY1906451EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY1524614BOY
EOY2397775EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY463968BOY
EOY562651EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY1926097BOY
EOY1914993EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY283288BOY
EOY290319EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY361352BOY
EOY262724EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis75160213LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec34573026LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY41282221BOY
EOY40587187EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY32150316BOY
EOY36697738EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY1358394BOY
EOY1504853EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY0BOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY375048BOY
EOY377821EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY81596526BOY
EOY86556280EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY1771170BOY
EOY2330651EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY598005BOY
EOY653479EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY5241228BOY
EOY4841717EOY

Escrow Account Liability EscrowAccountLiability

FieldValueIRS element (for citing)
BOY2446244BOY
EOY1616129EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
BOY0BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY0BOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY500000BOY
EOY500000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY3448414BOY
EOY3736695EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY14005061BOY
EOY13678671EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY31741280BOY
EOY34894513EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY4788149BOY
EOY6482795EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY31062036BOY
EOY31500301EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY67591465BOY
EOY72877609EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY81596526BOY
EOY86556280EOY
FieldValueIRS element (for citing)
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required1FederalGrantAuditRequired
Federal Grant Audit Performed1FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0Volunteers
Paid Staff Or Management0PaidStaffOrManagement
Media Advertisements0MediaAdvertisements
Mailings Members0MailingsMembers
Publications Or Broadcast0PublicationsOrBroadcast
Grants Other Organizations1GrantsOtherOrganizations
Grants Other Organizations$62,332GrantsOtherOrganizationsAmount
Direct Contact Legislators1DirectContactLegislators
Direct Contact Legislators$0DirectContactLegislatorsAmount
Rallies Demonstrations0RalliesDemonstrations
Other Activities0OtherActivities
Total Lobbying Expenditures IIB62332TotalLobbyingExpendituresIIB
Not Described In501c30NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

FieldValueIRS element (for citing)
IdentifierSchC_P2B_S00_L01Identifier
Return ReferenceSchedule C, Part II-B, Line 1ReturnReference
ExplanationManchester College sought legislative support for a Federal appropriation to underwrite start up costs for a proposed School of Pharmacy to be located in Fort Wayne, Indiana.Explanation

Schedule D IRS990ScheduleD

Held Works Of Art Amts HeldWorksOfArtAmts

FieldValueIRS element (for citing)
Revenues Included0RevenuesIncluded
Assets In Part X0AssetsInPartX
FieldValueIRS element (for citing)
Collect Used For Public ExhibitionXCollectUsedForPublicExhibition
Collect Used For Scholar ResearchXCollectUsedForScholarResearch
Solicited Assets For Sale0SolicitedAssetsForSale
Agent Trustee Etc0AgentTrusteeEtc
Included On FS1IncludedOnFS

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance30998205BeginningOfYearBalance
Contributions589586Contributions
Investment Earnings Or Losses4308000InvestmentEarningsOrLosses
Grants Or Scholarships26752GrantsOrScholarships
Other Expenditures121736OtherExpenditures
Administrative Expenses0AdministrativeExpenses
End Of Year Balance35747303EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance38986908BeginningOfYearBalance
Contributions832487Contributions
Investment Earnings Or Losses-7125438InvestmentEarningsOrLosses
Grants Or Scholarships896791GrantsOrScholarships
Other Expenditures798961OtherExpenditures
Administrative Expenses0AdministrativeExpenses
End Of Year Balance30998205EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.07BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.93PermanentEndowmentEOYBalance
Term Endowment EOY Balance0TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs1EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Investment Cost Or Other Basis4750InvestmentCostOrOtherBasis
Other Cost Or Other Basis737582OtherCostOrOtherBasis
Book Value742332BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis389867InvestmentCostOrOtherBasis
Other Cost Or Other Basis61336743OtherCostOrOtherBasis
Depreciation23716768Depreciation
Book Value38009842BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Investment Cost Or Other Basis0InvestmentCostOrOtherBasis
Other Cost Or Other Basis0OtherCostOrOtherBasis
Depreciation0Depreciation
Book Value0BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis0InvestmentCostOrOtherBasis
Other Cost Or Other Basis10568306OtherCostOrOtherBasis
Depreciation10023566Depreciation
Book Value544740BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis0InvestmentCostOrOtherBasis
Other Cost Or Other Basis2122965OtherCostOrOtherBasis
Depreciation832692Depreciation
Book Value1290273BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings40587187TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
Ironwood1009628F
ABS495225F
FieldValueIRS element (for citing)
Total Of Book Value Securities1504853TotalOfBookValueSecurities

Other Assets OtherAssets (2 entries)

DescriptionDescriptionBook ValueBookValue
Cash surrender value of life insurance341149
Unamortized bond discount36672
FieldValueIRS element (for citing)
Total Book Value Other Assets377821TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescriptionAmountAmount
US Government loan funds$2,391,519
Asset retirement obligation$925,113
Refundable deposits$227,810
Split interest trusts$192,253
FieldValueIRS element (for citing)
Total Of Amounts3736695TotalOfAmounts
Total Revenue47570971TotalRevenue
Total Expenses44780736TotalExpenses
Excess Or Deficit For Year2790235ExcessOrDeficitForYear
Net Unrealized GL On Investments2524456NetUnrealizedGLOnInvestments
Donated Services And Facilities0DonatedServicesAndFacilities
Investment Expenses0InvestmentExpenses
Prior Period Adjustments0PriorPeriodAdjustments
Other-$28,547OtherAmount
Total Adjustments2495909TotalAdjustments
Excess Or Deficit Per FS5286144ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt31068782TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments2524456NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities0DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants0RecoveriesOfPriorYearGrants
Other Revenues418994OtherRevenues
Revenue Not Rptd F9902943450RevenueNotRptdF990
Revenue Subtotal28125332RevenueSubtotal
Investment Expenses Not Included0InvestmentExpensesNotIncluded
Other Revenues Not Included19445639OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt19445639RevenueNotRptdOnFinStmt
Total Revenue Per Form99047570971TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt25782638TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities0DonatedServicesUseOfFacilities
Prior Year Adjustments0PriorYearAdjustments
Losses Reported0LossesReported
Other Expenses Included447541OtherExpensesIncluded
Expenses Not Rptd F990447541ExpensesNotRptdF990
Expenses Subtotal25335097ExpensesSubtotal
Investment Expenses Not Included20InvestmentExpensesNotIncluded2
Other Expenses Not Included19445639OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt19445639ExpensesNotRptdOnFinStmt
Total Expenses Per Form99044780736TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (10 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
SchD_P03_S00_L01Schedule D, Part III, Line 1The College follows a policy not to record or capitalize its collections of works of art, historical treasures and similar assets. These collections are held for public exhibition, education and research in furtherance of the College's educational and public service mission. The collections are appropriately cared for and preserved and subject to a college policy that requires the proceeds from sales, if any, of collection items to be used to acquire other items for the collection and to annually report in the audited financial statements the recording of any items sold, destroyed or otherwise disposed of during the year just completed and to report any new acquisitions. At June 30, 2010 and 2009, there were no reportable activities in collections.
SchD_P03_S00_L04Schedule D, Part III, Line 4Manchester College is home to more than 100 original works of art created in various media by former students and well-known artists. The art decorates buildings across campus, with the majority of work housed in Funderburg Library. The collection adds to the educational purposes of the College by providing a more esthetically pleasing environment in which students can study and learn. A small number of pieces, particularly portraits, can be used as tools for students to examine techniques.
SchD_P04_S00_L02bSchedule D, Part IV, Line 2bThe college has a number of charitable gift annuities.
SchD_P05_S00_L04Schedule D, Part V, Line 4Manchester College's endowment funds are used to support scholarships, academic programs and faculty development according to donor restrictions. Board designated endowment funds are used for special projects.
SchD_P10_S00_L00Schedule D, Part XIncome Taxes: The Internal revenue Service has determined that the College is a tax-exempt, not-for-profit organization as defined in Section 501(c)(3) of the Internal Revenue Code ("IRC"). As such, the College is generally not subject to federal or state income taxes except for certain income derived from unrelated business activities as defined by the IRC. Any such taxes resulting from unrelated business activities are insignificant to the operations of the College. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2010 and 2009. The College is no longer subject to examination by U.S. federal taxing authorities for years before 2006 and for all state income taxes through 2006. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The College would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The College has no amounts accrued for interest or penalties as of June 30, 2010 and 2009.
SchD_P11_S00_L08Schedule D, Part XI, Line 8Change in value of charitable gift annuities and unitrusts
SchD_P12_S00_L02dSchedule D, Part XII, Line 2dCost of goods sold $686,649, rental expenses $10,409, fundraising expenses $12,981, investment management fees ($300,874), change in value of charitable gift annuities and unitrusts ($28,547), internal grants $38,376.
SchD_P12_S00_L04bSchedule D, Part XII, Line 4bTuition discounts
SchD_P13_S00_L02dSchedule D, Part XIII, Line 2dCost of goods sold $686,649, rental expenses $10,409, fundraising expenses $12.981, investment management fees ($300,874).
SchD_P13_S00_L04bSchedule D, Part XIII, Line 4bTuition discounts (Tuition and fees are reported net on the financial statements.)

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy Stmt1NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc1PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media1PolicyPublViaBroadcastMedia
Pub Via Broadcast Media ExplnManchester College publishes their nondiscriminatory policy in the college catalog.PubViaBroadcastMediaExpln
Maint Racial Composition Records1MaintRacialCompositionRecords
Maint Scholarships Records1MaintScholarshipsRecords
Maint Copies Of Brochures Etc1MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations1MaintCopiesOfAllSolicitations
Discriminate Race Students Rights0DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies0DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty0DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships0DiscriminateRaceScholarships
Discriminate Race Educ Policies0DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog0DiscriminateRaceAthleticProg
Discriminate Race Other Acty0DiscriminateRaceOtherActy
Government Financial Aid Received1GovernmentFinancialAidReceived
Government Financial Aid Revoked0GovernmentFinancialAidRevoked
Govt Financial Aid ExplanationThe college receives financial assistance from the Department of Education in the form of Title IV funds; Pell grants, Federal Supplemental Education Opportunity grants, Perkins loan funds, Direct loans, etc. The college also receives financial aid from the State Student Assistance Commission of Indiana in grants such as Higher Education awards, Freedom of Choice, 21st Century, etc.GovtFinancialAidExplanation
Compliance With Rev Proc75501ComplianceWithRevProc7550

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained1GrantRecordsMaintained

Accts Actvs Out US Table AcctsActvsOutUSTable (7 entries)

RegionRegionNumber Of OfficesNumberOfOfficesNumber Of EmployeesNumberOfEmployeesType Of Activities ConductedTypeOfActivitiesConductedSpecific Services ProvidedSpecificServicesProvidedTotal ExpendituresTotalExpenditures
East Asia and the Pacific00GrantmakingStudent Financial Aid38361
Europe (including Iceland and Greenland)00GrantmakingStudent Financial Aid263214
Middle East and North Africa00GrantmakingStudent Financial Aid161380
North America (including Canada and Mexico, but not the United States)00GrantmakingStudent Financial Aid64037
South America00GrantmakingStudent Financial Aid14104
South Asia00GrantmakingStudent Financial Aid25000
Sub-Saharan Africa00GrantmakingStudent Financial Aid237460
FieldValueIRS element (for citing)
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Total Amount Spent803556TotalAmountSpent

Grants To Ind Outside US GrantsToIndOutsideUS (7 entries)

Type Of AssistanceTypeOfAssistanceRegionRegionNumber Of RecipientsNumberOfRecipientsAmount Of Non Cash AssistanceAmountOfNonCashAssistanceDescription Of Non Cash AssistanceDescriptionOfNonCashAssistanceMethod Of ValuationMethodOfValuation
Student Financial AidEast Asia and the Pacific1038361Student Financial AidActual amount awarded
Student Financial AidEurope (including Iceland and Greenland)43263214Student Financial AidActual amount awarded
Student Financial AidMiddle East and North Africa8161380Student Financial AidActual amount awarded
Student Financial AidNorth America (including Canada and Mexico, but not the United States)764037Student Financial AidActual amount awarded
Student Financial AidSouth America314104Student Financial AidActual amount awarded
Student Financial AidSouth Asia325000Student Financial AidActual amount awarded
Student Financial AidSub-Saharan Africa16237460Student Financial AidActual amount awarded

Form990 Schedule F Part IV Form990ScheduleFPartIV

FieldValueIRS element (for citing)
IdentifierSchF_P01_S00_L02Identifier
Return ReferenceSchedule F, Part I, Line 2ReturnReference
ExplanationThe primary responsibility for financing a college education rests with the student. Financial aid from the College and other sources is viewed only as supplementary to the efforts of the student and the student's family. Students requesting financial aid are expected to contribute toward their educational expenses through summer or college employment and/or loans in any reasonable combination. Financial aid is an important factor for many students, and 100 percent of Manchester College students receive some combination of grants, scholarships, loans, and work. The College will determine a student's eligibility for financial aid by using the results of the Free Application for Federal Student Aid (FAFSA); the estimated family contribution (EFC) and review of edit (c-codes), as well as the student's academic records and funds available. Manchester College utilizes an awarding matrix based on a combination of academic and financial need criteria referenced above. The College administers financial aid from federal, state, and institutional resources utilizing the federal guidelines established by the U.S. Department of Education. The following steps must be taken by a student to receive a financial aid package from Manchester College: 1. Apply for admission and be admitted to Manchester College. Eligibility for academic scholarships from the College is determined through the admission process. 2. Submit a FAFSA. Eligibility for federal, state and institutional need based grants and loans is determined through this process. The student must designate the results be sent to Manchester College, and Indiana students must have a receipt date between Jan.1 and March 10 to be considered for state grant eligibility. 3. Submit any additional documentation requested by the College. Enrollment Requirements. Students receiving financial aid must maintain full-time enrollment, (a minimum of 12 semester hours) in each of the fall and spring semesters. There are circumstances in which part-time students demonstrating need may be awarded financial aid depending on the guidelines and availability of federal, state and institutional funding. Part-time students must enroll in a minimum of six hours to maintain eligibility for institutional funds and loans. Degree Requirements. Students must be working toward their first baccalaureate degree to be eligible for federal, state or institutional grants and scholarships. Students who have previously completed a baccalaureate degree are eligible for loans only.Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1Auburn GolfNameOfEvent1
Gross Receipts Event163220GrossReceiptsEvent1
Charitable Contributions Event151441CharitableContributionsEvent1
Gross Revenue Event111779GrossRevenueEvent1
Cash Prizes Event10CashPrizesEvent1
Non Cash Prizes Event11657NonCashPrizesEvent1
Rent Facility Costs Event14149RentFacilityCostsEvent1
Food And Beverage Event15247FoodAndBeverageEvent1
Entertainment Event10EntertainmentEvent1
Other Direct Expenses Event11928OtherDirectExpensesEvent1
Food And Beverage Other Events0FoodAndBeverageOtherEvents
Entertainment Other Events0EntertainmentOtherEvents
Gross Receipts Total63220GrossReceiptsTotal
Charitable Contributions Total51441CharitableContributionsTotal
Gross Revenue Total Events11779GrossRevenueTotalEvents
Cash Prizes Total Events0CashPrizesTotalEvents
Non Cash Prizes Total Events1657NonCashPrizesTotalEvents
Rent Facility Costs Total Events4149RentFacilityCostsTotalEvents
Food And Beverage Total Events5247FoodAndBeverageTotalEvents
Entertainment Total Events0EntertainmentTotalEvents
Other Direct Expenses Total Events1928OtherDirectExpensesTotalEvents
Direct Expense Summary Events12981DirectExpenseSummaryEvents
Net Income Summary-1202NetIncomeSummary

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantStudent Financial AidTypeOfGrant
Number Of Recipients1180NumberOfRecipients
Amount Of Cash Grant0AmountOfCashGrant
Amount Of Non Cash Assistance18642083AmountOfNonCashAssistance
Method Of ValuationActual amounts awardedMethodOfValuation
Description Of Non Cash AssistanceStudent Financial Aid is applied directly to student accounts.DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierSchI_P01_S00_L02Identifier
Return ReferenceSchedule I, Part I, Line 2ReturnReference
ExplanationThe primary responsibility for financing a college education rests with the student. Financial aid from the College and other sources is viewed only as supplementary to the efforts of the student and the student's family. Students requesting financial aid are expected to contribute toward their educational expenses through summer or college employment and/or loans in any reasonable combination. Financial aid is an important factor for many students, and 100 percent of Manchester College students receive some combination of grants, scholarships, loans, and work. The College will determine a student's eligibility for financial aid by using the results of the Free Application for Federal Student Aid (FAFSA); the estimated family contribution (EFC) and review of edit (c-codes), as well as the student's academic records and funds available. Manchester College utilizes an awarding matrix based on a combination of academic and financial need criteria referenced above. The College administers financial aid from federal, state, and institutional resources utilizing the federal guidelines established by the U.S. Department of Education. The following steps must be taken by a student to receive a financial aid package from Manchester College: 1. Apply for admission and be admitted to Manchester College. Eligibility for academic scholarships from the College is determined through the admission process. 2. Submit a FAFSA. Eligibility for federal, state and institutional need based grants and loans is determined through this process. The student must designate the results be sent to Manchester College, and Indiana students must have a receipt date between Jan.1 and March 10 to be considered for state grant eligibility. 3. Submit any additional documentation requested by the College. Enrollment Requirements. Students receiving financial aid must maintain full-time enrollment, (a minimum of 12 semester hours) in each of the fall and spring semesters. There are circumstances in which part-time students demonstrating need may be awarded financial aid depending on the guidelines and availability of federal, state and institutional funding. Part-time students must enroll in a minimum of six hours to maintain eligibility for institutional funds and loans. Degree Requirements. Students must be working toward their first baccalaureate degree to be eligible for federal, state or institutional grants and scholarships. Students who have previously completed a baccalaureate degree are eligible for loans only.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceXHousingAllowanceOrResidence
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Compensation CommitteeXCompensationCommittee
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonJo Young SwitzerNamePerson
Base Compensation Filing Org192909BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org1947OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org20197DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org24538NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org239591TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSchJ_P01_S00_L01aIdentifier
Return ReferenceSchedule J, Part I, Line 1aReturnReference
ExplanationFor the convenience of the college, and as a condition of employment, the President is provided with housing on the college campus.Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part III Form990ScheduleLPartIII (3 entries)

Name Of Interested PersonNameOfInterestedPersonRelationship With OrganizationRelationshipWithOrganizationType Of AssistanceTypeOfAssistance
Related to a substantial contributoGrandchildren of substantial contributorStudent financial aid
Related to officerChildren of an officerTuition remission
Related to OfficerNiece of OfficerStudent financial aid

Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)

RelationshipRelationshipAmount Of TransactionAmountOfTransactionDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
David Switzer
Husband of an officer/trustee60426Employment0
Heather Gochenaur
Daughter of an officer35583Employment0
Susan Sharfman
Wife of an officer19602Employment0
Victoria Eastman
Wife of an officer40080Employment0
Lila Hammer
Wife of a trustee52192Employment0

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublications

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Noncash Contribs Rptd F99050NoncashContribsRptdF990
Method Of Determining RevenuesFair market valueMethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions15NumberOfContributions
Noncash Contribs Rptd F990192760NoncashContribsRptdF990
Method Of Determining RevenuesMarket quotesMethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
DescriptionEducational materialsDescription
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F990100NoncashContribsRptdF990
Method Of Determining RevenuesFair market valueMethodOfDeterminingRevenues
FieldValueIRS element (for citing)
Number Of8283 Received0NumberOf8283Received
Any Property That Must Be Held0AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts1ReviewProcessUnusualNCGifts
Third Parties Used0ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
F990_P06_S0B_L11Form 990, Part VI, Section B, Line 11The Board of Trustees has assigned the responsibility of annually reviewing the college's Form 990 to the Audit Committee. The Audit Committee provided a summary of their findings to the full Board at the Spring meeting in April. The Board heard and approved the Audit Committee report prior to the Form 990 being filed. The Board of Trustees was also provided access to an electronic copy of the Form 990 immediately following the meeting and prior to its filing.
F990_P06_S0B_L12cForm 990, Part VI, Section B, Line 12cEach Board member is required to complete a Conflict of Interest statement annually. The statements are collected and reviewed by both the Chair of the Board and the President. Both make assessments of the comments and discuss the results of their review together. If questions arise as a result of the review they are asked and responded to. Annually the Audit Committee will inquire of the Chair of the Board as to confirmation that all Conflict of Interest statements were turned in, appropriately completed and reviewed. It is the responsibility of the Chair of the Board, the President, and Board member to disclose any conflict of interest in any Board item being considered for action by the Board.
F990_P06_S0B_L15Form 990, Part VI, Section B, Line 15The President's compensation package is reviewed annually by a Personnel Committee appointed by the Chair of the Board. Data is collected by the Director of Human Resources as requested by the Personnel Committee. Compensation is reviewed and compared to the information provided using at least two sources of comparative information. The personnel Committee reports their recommendations at an executive session of an Executive Committee. Confidential minutes are taken of these discussions and kept for documentation. The Executive Committee reports their work and findings to the Board, also in executive session. The Audit Committee verifies with the Chair of the Board that this process has been appropriately completed annually.
F990_P06_S0C_L19Form 990, Part VI, Section C, Line 19The college's Form 990 is accessible on the GuideStar website. The Form 990, Form 990T, and audit reports are available upon request. Conflict of Interest statements and other governing documents of the college are considered confidential and are not made available to the public.