HIRAM COLLEGE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HIRAM COLLEGE (EIN 34-0714670)
- Tax period
- 2024-07-01 to 2025-05-31
- Filed
- 2026-04-14
- IRS object ID
- 202641049349301634
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-14T17:57:49-05:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 340677006 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALONEY NOVOTNY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVE SUITE 700 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441142540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 340714670 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIRAM COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HIRA | BusinessNameControlTxt |
| Phone | 3305695005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1808 | AddressLine1Txt |
| City | HIRAM | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44234 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY G NOVOTNY | PersonNm |
| Person Title | VP FOR BUSINESS&FINANCE/TREASURER | PersonTitleTxt |
| Phone | 3305695005 | PhoneNum |
| Signature | 2026-04-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER B ANDERSON | PreparerPersonNm |
| PTIN | P00226559 | PTIN |
| Phone | 2163630100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY G NOVOTNY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1808 | AddressLine1Txt |
| City | HIRAM | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44234 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,033,059 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HIRAM.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1850 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF HIRAM COLLEGE IS TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE, AND FACE THE URGENT CHALLENGES OF OUR TIMES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 31 | VotingMembersIndependentCnt |
| Total Employee | 794 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $100,899 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $4,506 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,879,544 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,841,782 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,167,618 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,433,760 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,229,382 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,432,055 | CYInvestmentIncomeAmt |
| PY Other Revenue | $915,629 | PYOtherRevenueAmt |
| CY Other Revenue | $2,491,328 | CYOtherRevenueAmt |
| PY Total Revenue | $42,192,173 | PYTotalRevenueAmt |
| CY Total Revenue | $41,198,925 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,237,695 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,160,059 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,379,211 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,464,782 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,073,481 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,772,646 | PYOtherExpensesAmt |
| CY Other Expenses | $22,548,789 | CYOtherExpensesAmt |
| PY Total Expenses | $45,389,552 | PYTotalExpensesAmt |
| CY Total Expenses | $50,173,630 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,197,379 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$8,974,705 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $118,725,905 | TotalAssetsBOYAmt |
| Total Assets EOY | $111,505,264 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $42,320,463 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,461,865 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,405,442 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $68,043,399 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF HIRAM COLLEGE IS TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE, AND FACE THE URGENT CHALLENGES OF OUR TIMES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $39,914,035 | ExpenseAmt |
| Grant | $11,160,059 | GrantAmt |
| Revenue | $31,824,189 | RevenueAmt |
| Desc | HIRAM COLLEGE CONTINUES TO PROVIDE UNDERGRADUATE AND GRADUATE HIGHER EDUCATION TO MORE THAN 900 TRADITIONAL AGED AND ADULT AGED STUDENTS. THE RIGOR OF THE ACADEMIC PROGRAM AND ITS SUPPORT SERVICES PROVIDE SUPPORT THE COLLEGE'S MISSION. THE COLLEGE MISSION BEING TO FOSTER INTELLECTUAL EXCELLENCE AND SOCIAL RESPONSIBILITY, ENABLING OUR STUDENTS TO THRIVE IN THEIR CHOSEN CAREERS, FLOURISH IN LIFE AND FACE THE URGENT CHALLENGES OF THE TIMES. | Desc |
| Total Program Service Expenses | $39,914,035 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1640 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 794 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 31 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIMOTHY G NOVOTNY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3305695005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1808 | AddressLine1Txt |
| City | HIRAM | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44234 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ALLEN WENDY '74 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BATISKY DON '83 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BISSELL WILLIAM | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BLAZY WARREN '00 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BOHRER ROBERT | ||||||||
| PRESIDENT | 40.00 | 0.00 | Yes (X) | $331,041 | $0 | $16,113 | Yes (X) | |
| COLEMAN DAVID | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| COLEMAN KATHY '87 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DIX JANET | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| FROHRING PAULA | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GIESEN RICHARD | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GRAHAM JAMES '88 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GRUBER DOUGLAS '82 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HIGHBAUGH CLAUDIA '72 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIANO BETSY '84 | ||||||||
| VICE CHAIR OF THE BOARD | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KAATZ DON '74 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MACIAS VIVIANA '24 | ||||||||
| RECENT GRAD TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MALZ JIM '87 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARKS JASMINE '12 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MCMAHON KEVIN '74 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MONACHINO NICOLE '00 | ||||||||
| SECRETARY OF THE BOARD | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PAYIAVLAS ANTHONY | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PENCE MIKE '91 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGUSKI JOAN '77 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SAUNDERS TREY '23 | ||||||||
| RECENT GRAD TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SHER ROBERT '72 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SHYLO BRUCE '71 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SINCLAIR RASHEEN '01 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STREIDEL PERRY '75 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMPSON DICK | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TURNER BOB '72 | ||||||||
| CHAIRMAN OF THE BOARD | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| VISSER JOHN '74 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| WHITACRE PAUL '78 | ||||||||
| TRUSTEE | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SIPPEL LEONARD C | ||||||||
| CFO&VP-BUSINESS & FINANCE | 40.00 | 0.00 | $199,358 | $0 | $4,293 | Yes (X) | ||
| BLACKFORD MICHELLE R | ||||||||
| EXEC.DIR.CORP FUND/PRINCIPAL GIFTS | 40.00 | 0.00 | $138,177 | $0 | $211 | Yes (X) | ||
| SWENSON JEFFREY C | ||||||||
| INTERIM VP&DEAN OF COLLEGE | 40.00 | 0.00 | $137,214 | $0 | $32,585 | Yes (X) | ||
| PAINLEY PEGGY A | ||||||||
| CHIEF OF STAFF&DEV.LIAISON | 40.00 | 0.00 | $113,596 | $0 | $23,827 | Yes (X) | ||
| WILLAN JANA N | ||||||||
| ASSOCIATE VP-ENROLLMENT | 40.00 | 0.00 | $111,402 | $0 | $12,966 | Yes (X) | ||
| GICHENKO GEORGIA A | ||||||||
| DIR.-BUDGET&BANNER FIN.SYS. | 40.00 | 0.00 | $110,145 | $0 | $9,610 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,140,933 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $99,605 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ABM INDUSTRY GROUPS LLC | |||||
| PO BOX 74008829 | CHICAGO | IL | 60674 | MAINTENANCE | $5,402,034 |
| AVI FOODSYSTEMS INC | |||||
| 2590 ELM RD NE | WARREN | OH | 44483 | FOOD SERVICE | $2,360,098 |
| ELLUCIAN COMPANY LP | |||||
| 14327 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | I.T. SERVICE | $1,359,351 |
| EAB GLOBAL INC | |||||
| PO BOX 603519 STE 300 | CHARLOTTE | NC | 28260 | ADMISSIONS SERVICE | $559,077 |
| RELLIMCO INC | |||||
| 9041 PIERCE RD STE 215 | GARRETTSVILLE | OH | 44231 | ROOFING CONTRACTOR | $436,755 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $549,317 | GovernmentGrantsAmt |
| All Other Contributions | $6,292,465 | AllOtherContributionsAmt |
| Noncash Contributions | $16,766 | NoncashContributionsAmt |
| Total Contributions | $6,841,782 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION | 900099 | $21,416,734 | $21,416,734 | |
| DORMITORIES | 721310 | $4,561,476 | $4,561,476 | |
| SEMESTER BOARD | 611710 | $3,152,359 | $3,152,359 | |
| BOOKSTORE | 900099 | $157,880 | $157,880 | |
| DINING SERVICES | 451211 | $145,311 | $49,168 | $96,143 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $29,433,760 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,165,014 | TotalRevenueColumnAmt |
| Exclusion | $1,165,014 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,101,175 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,834,134 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,267,041 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,267,041 | TotalRevenueColumnAmt |
| Exclusion | $1,267,041 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,491,328 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,486,572 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $4,756 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,491,328 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,198,925 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,824,189 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $100,899 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,432,055 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,160,059 | TotalAmt |
| Program Services | $11,160,059 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $605,003 | TotalAmt |
| Program Services | $121,001 | ProgramServicesAmt |
| Management And General | $404,003 | ManagementAndGeneralAmt |
| Fundraising | $79,999 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,773,214 | TotalAmt |
| Program Services | $10,351,419 | ProgramServicesAmt |
| Management And General | $1,808,877 | ManagementAndGeneralAmt |
| Fundraising | $612,918 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,084 | TotalAmt |
| Program Services | $144,910 | ProgramServicesAmt |
| Management And General | $23,344 | ManagementAndGeneralAmt |
| Fundraising | $8,830 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,057,275 | TotalAmt |
| Program Services | $1,143,942 | ProgramServicesAmt |
| Management And General | $855,973 | ManagementAndGeneralAmt |
| Fundraising | $57,360 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $852,206 | TotalAmt |
| Program Services | $668,758 | ProgramServicesAmt |
| Management And General | $141,679 | ManagementAndGeneralAmt |
| Fundraising | $41,769 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,808 | TotalAmt |
| Management And General | $46,808 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,567 | TotalAmt |
| Management And General | $107,567 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,709 | TotalAmt |
| Management And General | $38,709 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,737,708 | TotalAmt |
| Program Services | $6,986,707 | ProgramServicesAmt |
| Management And General | $660,285 | ManagementAndGeneralAmt |
| Fundraising | $90,716 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,902 | TotalAmt |
| Program Services | $160,139 | ProgramServicesAmt |
| Management And General | $485,433 | ManagementAndGeneralAmt |
| Fundraising | $2,330 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,032,952 | TotalAmt |
| Program Services | $974,493 | ProgramServicesAmt |
| Management And General | $1,959,080 | ManagementAndGeneralAmt |
| Fundraising | $99,379 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,786 | TotalAmt |
| Program Services | $418,318 | ProgramServicesAmt |
| Management And General | $447,999 | ManagementAndGeneralAmt |
| Fundraising | $6,469 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,115,808 | TotalAmt |
| Program Services | $2,042,202 | ProgramServicesAmt |
| Management And General | $72,726 | ManagementAndGeneralAmt |
| Fundraising | $880 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,046,899 | TotalAmt |
| Program Services | $966,929 | ProgramServicesAmt |
| Management And General | $50,726 | ManagementAndGeneralAmt |
| Fundraising | $29,244 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $574,429 | TotalAmt |
| Program Services | $523,399 | ProgramServicesAmt |
| Management And General | $20,541 | ManagementAndGeneralAmt |
| Fundraising | $30,489 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,728,517 | TotalAmt |
| Program Services | $1,382,814 | ProgramServicesAmt |
| Management And General | $345,703 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,663,760 | TotalAmt |
| Program Services | $2,131,008 | ProgramServicesAmt |
| Management And General | $532,752 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758,038 | TotalAmt |
| Program Services | $60,396 | ProgramServicesAmt |
| Management And General | $697,642 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CAMPUS MAINTENANCE | $467,395 | $162,538 | $304,398 | $459 |
| OTHER EXPENSES | $295,666 | $273,930 | $21,533 | $203 |
| MEMBERSHIP&DUES | $251,147 | $116,014 | $135,079 | $54 |
| HOSPITALITY | $162,698 | $125,059 | $25,257 | $12,382 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,173,630 | TotalAmt |
| Program Services | $39,914,035 | ProgramServicesAmt |
| Management And General | $9,186,114 | ManagementAndGeneralAmt |
| Fundraising | $1,073,481 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,060 | BOYAmt |
| EOY | -$1,241,757 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,495,551 | BOYAmt |
| EOY | $2,087,971 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,887,452 | BOYAmt |
| EOY | $4,584,580 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,995,258 | BOYAmt |
| EOY | $2,783,620 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,249 | BOYAmt |
| EOY | $160,764 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,538 | BOYAmt |
| EOY | $123,816 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $480,836 | BOYAmt |
| EOY | $556,157 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $129,096,588 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $65,687,259 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,120,178 | BOYAmt |
| EOY | $63,409,329 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,324,015 | BOYAmt |
| EOY | $38,069,225 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,120,768 | BOYAmt |
| EOY | $971,559 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,725,905 | BOYAmt |
| EOY | $111,505,264 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,867,906 | BOYAmt |
| EOY | $9,093,956 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,809 | BOYAmt |
| EOY | $328,676 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,900,667 | BOYAmt |
| EOY | $21,170,667 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,155,352 | BOYAmt |
| EOY | $1,780,811 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,074,729 | BOYAmt |
| EOY | $11,087,755 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,320,463 | BOYAmt |
| EOY | $43,461,865 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $869,244 | BOYAmt |
| EOY | -$12,344,321 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,536,198 | BOYAmt |
| EOY | $80,387,720 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,405,442 | BOYAmt |
| EOY | $68,043,399 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,725,905 | BOYAmt |
| EOY | $111,505,264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$8,974,705 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $250,519 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $362,143 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,166,716 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,905,870 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,013,989 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,879,544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,841,782 | CurrentTaxYearAmt |
| Total | $50,807,901 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,166,716 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,905,870 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,013,989 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,879,544 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,841,782 | CurrentTaxYearAmt |
| Total | $50,807,901 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $50,807,901 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,416,803 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,825,227 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,039,242 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,791,604 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,165,014 | CurrentTaxYearAmt |
| Total | $9,237,890 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $60,045,791 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $140,167,151 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84620 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | ADDITIONAL INFORMATION REGARDING PART II: | FormAndLineReferenceDesc |
| Explanation | THE "2024" COLUMN IN PART II IS A SHORT-YEAR FROM JULY 1, 2024 TO MAY 31, 2025. THE COLLEGE CHANGED IT FISCAL YEAR TO THE YEAR ENDING MAY 31, WHICH NECESSITATED THE FILING OF A SHORT-YEAR FORM 990 FOR THE 11-MONTH PERIOD OF JULY 1, 2024 TO MAY 31, 2025. THE COLLEGE MADE THIS CHANGE IN ITS ACCOUNTING PERIOD UNDER THE PROVISIONS OF REVENUE PROCEDURE 85-58. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 393.00 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 30.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $334,640 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $55,424,015 | BeginningYearBalanceAmt |
| Contributions | $454,342 | ContributionsAmt |
| Investment Earnings Or Losses | -$32,587,174 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,666,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,046,096 | OtherExpendituresAmt |
| End Year Balance | $19,579,087 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $51,426,718 | BeginningYearBalanceAmt |
| Contributions | $2,775,504 | ContributionsAmt |
| Investment Earnings Or Losses | $4,116,750 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,770,304 | GrantsOrScholarshipsAmt |
| Other Expenditures | $124,653 | OtherExpendituresAmt |
| End Year Balance | $55,424,015 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,334,062 | BeginningYearBalanceAmt |
| Contributions | $1,470,672 | ContributionsAmt |
| Investment Earnings Or Losses | $4,147,206 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,041,385 | GrantsOrScholarshipsAmt |
| Other Expenditures | $483,837 | OtherExpendituresAmt |
| End Year Balance | $51,426,718 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,708,025 | BeginningYearBalanceAmt |
| Contributions | $2,901,993 | ContributionsAmt |
| Investment Earnings Or Losses | -$6,562,445 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,563,846 | GrantsOrScholarshipsAmt |
| Other Expenditures | $7,149,665 | OtherExpendituresAmt |
| End Year Balance | $48,334,062 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,829,315 | BeginningYearBalanceAmt |
| Contributions | $1,129,163 | ContributionsAmt |
| Investment Earnings Or Losses | $10,732,820 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $764,014 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,219,259 | OtherExpendituresAmt |
| End Year Balance | $60,708,025 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,363,563 | OtherCostOrOtherBasisAmt |
| Book Value | $3,363,563 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,985,328 | OtherCostOrOtherBasisAmt |
| Depreciation | $56,848,342 | DepreciationAmt |
| Book Value | $49,136,986 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,019,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,838,917 | DepreciationAmt |
| Book Value | $3,181,010 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,727,770 | OtherCostOrOtherBasisAmt |
| Book Value | $7,727,770 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $63,409,329 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| SUBORDINATED DEBT | $7,979,629 |
| FEDERAL PERKINS LOANS | $724,870 |
| CUSTODIAL FUNDS | $1,301,540 |
| TRUSTS & ANNUITIES PAYABLE | $588,628 |
| OPERATING LEASE LIABILITY | $120,395 |
| FINANCING LEASE LIABILITY | $372,693 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $11,087,755 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,717,439 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $250,519 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $428,054 | OtherRevenueAmt |
| Revenue Not Reported | $678,573 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,038,866 | RevenueSubtotalAmt |
| Other Revenues Not Included | $11,160,059 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,160,059 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,198,925 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,059,475 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $45,904 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $45,904 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,013,571 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $11,160,059 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,160,059 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $50,173,630 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | ENFORCEMENT OF EASEMENTS - THE COLLEGE PERIODICALLY MONITORS THE REQUIREMENTS OF THE EASEMENTS. THIS MONITORING IS PERFORMED BY PROFESSIONAL BIOLOGISTS. |
| PART II, LINE 9: | REPORTING OF CONSERVATION EASEMENTS - THE COLLEGE DOES NOT BOOK REVENUE, EXPENSES, OR ASSETS IN ITS FINANCIAL STATEMENTS FOR ITS CONSERVATION EASEMENTS. |
| PART III, LINE 4: | DESCRIPTION OF THE COLLEGE'S COLLECTIONS - HIRAM COLLEGE RECEIVED WORKS OF ART WHICH ENHANCE THE COLLEGE'S ART PROGRAMS AS WELL AS BRINGING VISITORS TO CAMPUS. THE COLLECTION PROVIDES ADDITIONAL OPPORTUNITIES FOR STUDENTS AND STAFF TO INTERACT AND NETWORK WITH THE LARGER COMMUNITY. |
| PART V, LINE 4: | INTENDED USE OF ENDOWMENT FUNDS - THE COLLEGE'S ENDOWMENTS SUPPORT SCHOLARSHIPS, ACADEMIC PROGRAMS, FACULTY SALARIES, AND THE OPERATING EXPENSES OF THE COLLEGE. |
| PART X, LINE 2: | FIN 48 (ASC 740 FOOTNOTE): INCOME TAXES - THE INTERNAL REVENUE SERVICE HAS DETERMINED THE COLLEGE TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. PROPERTY MANAGEMENT (A RELATED ENTITY) IS EXEMPT FROM TAX UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE/LAW, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS TAXABLE INCOME, IF ANY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE 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 A TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IN A TAX 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 MAY 31, 2025. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF BENEFICIAL INTEREST 374,717. REVALUATION OF UNITRUSTS & ANNUITIES -12,574. REVENUE OF SUBSIDIARY 65,911. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID WHICH WAS SHOWN ON FINANCIAL STATEMENTS AS A REDUCTION OF REVENUE BUT AS AN EXPENSE ON PART IX OF FORM 990 11,160,059. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES OF SUBSIDIARY 45,904. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT FINANCIAL AID WHICH WAS SHOWN ON FINANCIAL STATEMENTS AS A REDUCTION OF REVENUE BUT AS AN EXPENSE ON PART IX OF FORM 990 11,160,059. |
| PART V - ADDITIONAL INFORMATION ABOUT ENDOWMENT FUNDS: | THE AMOUNT ON LINE 1C IN THE "CURRENT YEAR" COLUMN CONSISTS OF THE FOLLOWING: RESTATEMENT OF BEGINNING BALANCE AS PART OF THE CURRENT YEAR'S AUDIT PROCESS: ($24,000,000); INVESTMENT RETURN FOR THE CURRENT YEAR: $2,412,826; LOANS: ($11,000,000); TOTAL FOR LINE 1C: ($32,587,174). |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | HIRAM COLLEGE IS COMMITTED TO EQUALITY OF OPPORTUNITY AND DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, RELIGION, GENDER, SEXUAL ORIENTATION, AGE OR DISABILITY IN ITS EDUCATIONAL AND ADMISSION POLICIES, SCHOLARSHIPS AND LOAN PROGRAMS AND ATHLETIC OR OTHER SCHOOL ADMINISTERED PROGRAMS. THE COLLEGE WILL NOT TOLERATE HARASSMENT, PREJUDICE, ABUSE OR DISCRIMINATION BY ANY OF ITS STUDENTS, FACULTY AND/OR STAFF. |
| SCHEDULE E, PART I, LINE 6 | GOVERNMENT FINANCIAL AID - THE COLLEGE RECEIVES TITLE IV FUNDS FOR THE BENEFIT OF ITS STUDENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 676 | RecipientCnt |
| Cash Grant | $11,160,059 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MONITORING USE OF GRANT FUNDS - THE COLLEGE ENSURES THAT ITS SCHOLARSHIPS AND OTHER FINANCIAL AID ARE SPENT FOR THE INTENDED PURPOSES BY CREDITING THE AMOUNTS DIRECTLY TO THE STUDENTS' ACCOUNTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BOHRER ROBERT | ||||||||||||||
| PRESIDENT | $295,869 | $0 | $25,000 | $0 | $10,172 | $0 | $0 | $0 | $16,113 | $0 | $347,154 | $0 | $0 | $0 |
| SIPPEL LEONARD C | ||||||||||||||
| CFO&VP-BUSINESS & FINANCE | $198,740 | $0 | $0 | $0 | $618 | $0 | $2,333 | $0 | $1,960 | $0 | $203,651 | $0 | $0 | $0 |
| SWENSON JEFFREY C | ||||||||||||||
| INTERIM VP&DEAN OF COLLEGE | $137,154 | $0 | $0 | $0 | $60 | $0 | $4,374 | $0 | $28,211 | $0 | $169,799 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | BENEFITS PROVIDED TO CERTAIN EMPLOYEES - HIRAM COLLEGE PROVIDES HOUSING FOR THE PRESIDENT FOR ENTERTAINING, MEETINGS, AND CONDUCTING BUSINESS ON BEHALF OF THE COLLEGE. THE PRESIDENT IS ALSO PROVIDED USE OF A COLLEGE VEHICLE. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO HIGHER EDUCATION FACILITIES COMMISSION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 346849674 | BondIssuerEIN |
| Bond Issued | 2015-10-21 | BondIssuedDt |
| Issue Price | $26,610,000 | IssuePriceAmt |
| Purpose | CONSTRUCTION, RENOVATION, SOFTWARE | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | Yes (1) | OnBehalfOfIssuerInd |
| Pool Financing | Yes (1) | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $4,709,333 | RetiredAmt |
| Total Proceeds | $26,610,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $702,274 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $25,907,726 | CapitalExpendituresAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | Yes (1) | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Concerning UBI | 0.02090 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.02090 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (1) | Form8038TFiledInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW OF FORM 990 - FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE VP FOR BUSINESS AND FINANCE AND THE PRESIDENT, AND A PUBLIC DISCLOSURE COPY OF THE FORM 990 AND SUPPORTING SCHEDULES ARE REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 PROVIDED TO GOVERNING BODY - THE COLLEGE HAS DISTRIBUTED FORM 990 TO THE FULL BOARD OF TRUSTEES WITH THE EXCEPTION OF DONOR INFORMATION ON SCHEDULE B BECAUSE OF SCHEDULE B'S PRIVATE AND CONFIDENTIAL NATURE. AS SUCH, WE ARE REQUIRED TO ANSWER "NO" TO THE QUESTION ON LINE 11A EVEN THOUGH A COPY OF FORM 990 (WITH REDACTED DONOR INFORMATION ON SCHEDULE B) WAS PROVIDED TO THE TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | MONITORING AND ENFORCEMENT OF CONFLICT POLICY - ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REQUIRED OF THE BOARD OF TRUSTEES. THE COMPLETED FORMS ARE RETURNED AND MONITORED BY PERSONNEL IN THE PRESIDENT'S OFFICE. IF A CONFLICT ARISES, THE PERSON IS NOT PERMITTED TO VOTE ON THE PROPOSED TRANSACTION. TRUSTEES WHO ARE INDEPENDENT OF THE INDIVIDUAL MAKE THE DECISION ON THE TRANSACTION THAT IS IN THE BEST INTERESTS OF THE COLLEGE. |
| FORM 990, PART VI, SECTION B, LINE 15 | REVIEW AND APPROVAL OF COMPENSATION - THE CHAIR OF THE BOARD ALONG WITH THE VICE CHAIR AND OTHERS ANNUALLY REVIEW THE COMPENSATION AND PERFORMANCE OF THE PRESIDENT. THESE INDIVIDUALS ARE INDEPENDENT OF THE PRESIDENT. THE DELIBERATIONS AND DECISIONS ABOUT COMPENSATION ARE NOTED IN THE COLLEGE'S MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF DOCUMENTS - THE COLLEGE MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE COLLEGE MAKES ITS GOVERNING DOCUMENTS AND CONFLICT POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 6,986,707. MANAGEMENT AND GENERAL EXPENSES 660,285. FUNDRAISING EXPENSES 90,716. TOTAL EXPENSES 7,737,708. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BENEFICIAL INTEREST 374,717. REVALUATION OF TRUSTS & ANNUITIES PAYABLE -12,574. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIRAM COLLEGE PROPERTY MANAGEMENT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1808 | AddressLine1Txt |
| City | HIRAM | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44234 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341676973 | EIN |
| Primary Activities | FACULTY/STAFF HOUSING | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(2) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIRAM COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |