STERLING COLLEGE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
STERLING COLLEGE (EIN 03-0197728)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-15
IRS object ID
202331359349304078
Schema version
2021v4.0
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)
Return2023-05-15T10:31:09-04:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN030325875PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAVIS & HODGDON ASSOCIATES CPAS PLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line133 BLAIR PARK RD STE 201AddressLine1Txt
CityWILLISTONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05495ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN030197728EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STERLING COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTERBusinessNameControlTxt
Phone8025867711PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 72AddressLine1Txt
CityCRAFTSBURY COMMONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05827ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLORI COLLINS-HALLPersonNm
Person TitleINTERIM PRESIDENTPersonTitleTxt
Phone8025867711PhoneNum
Signature2023-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLORIPersonFirstNm
Person LastCOLLINS-HALLPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRET HODGDONPreparerPersonNm
PTINP00497283PTIN
Phone8028781963PhoneNum
Preparation2023-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLORI COLLINS-HALLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 72AddressLine1Txt
CityCRAFTSBURY COMMONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05827ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,775,599GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.STERLINGCOLLEGE.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateVTLegalDomicileStateCd
Activity Or MissionSTERLING COLLEGE USES EDUCATION AS A FORCE TO ADVANCE ECOLOGICAL THINKING AND ACTION THROUGH AFFORDABLE EXPERIENTIAL LEARNING THAT PREPARES PEOPLE TO BE KNOWLEDGEABLE, SKILLED, AND RESPONSIBLE LEADERS IN THE COMMUNITIES IN WHICH THEY LIVE. WE ADDRESS CRITICAL ECOLOGICAL PROBLEMS CAUSED BY UNLIMITED GROWTH AND CONSUMPTION THAT IS DESTROYING THE PLANET AS WE HAVE KNOWN IT, SUCH AS: FOSSIL FUEL DEPENDENCE AND RAPID CLIMATE CHANGE, DESTRUCTION OF BIODIVERSITY AND LOSS OF WILD PLACES, PROMOTION OF HARMFUL AGRICULTURAL PRACTICES THAT THREATEN HUMAN AND NATURAL COMMUNITIES, PERSISTENCE OF STRUCTURAL OPPRESSION THAT IMPACTS HUMAN AND ECOLOGICAL WELLBEING, AND THE DETERIORATION OF CIVIL SOCIETY THROUGH ESTRANGEMENT FROM COMMUNITY, NATURE, AND PLACE.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee107TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,754,231PYContributionsGrantsAmt
CY Contributions Grants$3,590,017CYContributionsGrantsAmt
PY Program Service Revenue$5,902,126PYProgramServiceRevenueAmt
CY Program Service Revenue$5,650,448CYProgramServiceRevenueAmt
PY Investment Income$144,841PYInvestmentIncomeAmt
CY Investment Income$42,203CYInvestmentIncomeAmt
PY Other Revenue$16,288PYOtherRevenueAmt
CY Other Revenue$15,525CYOtherRevenueAmt
PY Total Revenue$9,817,486PYTotalRevenueAmt
CY Total Revenue$9,298,193CYTotalRevenueAmt
PY Grants And Similar Paid$4,017,859PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,710,353CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,236,232PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,170,295CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$492,486CYTotalFundraisingExpenseAmt
PY Other Expenses$2,332,926PYOtherExpensesAmt
CY Other Expenses$2,987,680CYOtherExpensesAmt
PY Total Expenses$9,587,017PYTotalExpensesAmt
CY Total Expenses$9,868,328CYTotalExpensesAmt
PY Revenues Less Expenses$230,469PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$570,135CYRevenuesLessExpensesAmt
Total Assets BOY$8,938,081TotalAssetsBOYAmt
Total Assets EOY$7,952,564TotalAssetsEOYAmt
Total Liabilities BOY$2,507,095TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,303,562TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,430,986NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,649,002NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSTERLING COLLEGE USES EDUCATION AS A FORCE TO ADVANCE ECOLOGICAL THINKING AND ACTION THROUGH AFFORDABLE EXPERIENTIAL LEARNING THAT PREPARES PEOPLE TO BE KNOWLEDGEABLE, SKILLED, AND RESPONSIBLE LEADERS IN THE COMMUNITIES IN WHICH THEY LIVE. WE ADDRESS CRITICAL ECOLOGICAL PROBLEMS CAUSED BY UNLIMITED GROWTH AND CONSUMPTION THAT IS DESTROYING THE PLANET AS WE HAVE KNOWN IT, SUCH AS: FOSSIL FUEL DEPENDENCE AND RAPID CLIMATE CHANGE, DESTRUCTION OF BIODIVERSITY AND LOSS OF WILD PLACES, PROMOTION OF HARMFUL AGRICULTURAL PRACTICES THAT THREATEN HUMAN AND NATURAL COMMUNITIES, PERSISTENCE OF STRUCTURAL OPPRESSION THAT IMPACTS HUMAN AND ECOLOGICAL WELLBEING, AND THE DETERIORATION OF CIVIL SOCIETY THROUGH ESTRANGEMENT FROM COMMUNITY, NATURE, AND PLACE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,081,612ExpenseAmt
Grant$3,710,353GrantAmt
Revenue$4,454,412RevenueAmt
DescPROVIDED POST-SECONDARY EDUCATION AND CONTINUING EDUCATION ACADEMIC INSTRUCTION TO COLLEGE STUDENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$685,202ExpenseAmt
DescCOSTS INCURRED FOR RECRUITING, ENROLLING, AND PROVIDING HEALTH AND COUNSELING SERVICES TO STUDENTS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$505,015ExpenseAmt
Revenue$1,173,154RevenueAmt
DescPROVIDED DINING SERVICES, HOUSING, AND WORKING FARM OPPORTUNITIES FOR STUDENTS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$34,229ExpenseAmt
Revenue$22,882RevenueAmt
DescCOSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$34,229TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$22,882TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$7,306,058TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document19IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee107EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMS LORI COLLINS-HALLPersonNm
Phone8025867711PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 72AddressLine1Txt
CityCRAFTSBURY COMMONCityNm
State AbbreviationVTStateAbbreviationCd
ZIP05827ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALLISON HOOPER
CHAIR2.00Yes (X)Yes (X)$0$0$0
SHERILYN PETERSON
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
ERIC BECKER
TREASURER2.00Yes (X)Yes (X)$0$0$0
WENDY KOENIG
SECRETARY2.00Yes (X)Yes (X)$0$0$0
DEBORAH ALFOND
TRUSTEE2.00Yes (X)$0$0$0
CATHY BERRY
TRUSTEE2.00Yes (X)$0$0$0
MARY BERRY
TRUSTEE2.00Yes (X)$0$0$0
PETER CHEHAYL
TRUSTEE2.00Yes (X)$0$0$0
RICHARD DETWEILER
TRUSTEE2.00Yes (X)$0$0$0
CATHERINE DONNELLY
TRUSTEE2.00Yes (X)$0$0$0
ELLEN FALDUTO
TRUSTEE2.00Yes (X)$0$0$0
KENNETH GIBBONS
TRUSTEE2.00Yes (X)$0$0$0
CHRISTOPHER JANEWAY
TRUSTEE2.00Yes (X)$0$0$0
JON LARSEN
TRUSTEE2.00Yes (X)$0$0$0
STEVEN THURSTON OLIVER
TRUSTEE2.00Yes (X)$0$0$0
HELEN OUELLETTE
TRUSTEE2.00Yes (X)$0$0$0
JO D SAFFEIR
TRUSTEE2.00Yes (X)$0$0$0
CHIEF DON STEVENS
TRUSTEE2.00Yes (X)$0$0$0
MICHAEL TESSLER
TRUSTEE2.00Yes (X)$0$0$0
MATTHEW DERR
FORMER PRESI40.00Yes (X)$117,726$0$21,378
LORI COLLINS-HALL
INTERIM PRES40.00Yes (X)$107,499$0$5,598
FieldValueIRS element (for citing)
Total Reportable Comp From Org$225,225TotalReportableCompFromOrgAmt
Total Other Compensation$26,976TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$1,158,113GovernmentGrantsAmt
All Other Contributions$2,431,904AllOtherContributionsAmt
Noncash Contributions$22,680NoncashContributionsAmt
Total Contributions$3,590,017TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES611600$4,454,412$4,454,412
AUXILIARY ENTERPRISES611600$1,173,154$1,173,154
PROGRAM SERVICE REVENUE611600$22,882$22,882
FieldValueIRS element (for citing)
Total Program Service Revenue$5,650,448TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,738TotalRevenueColumnAmt
Exclusion$18,738ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$15,525RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$15,525RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,525TotalRevenueColumnAmt
Exclusion$15,525ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$500,871SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$477,406SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$23,465SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,465TotalRevenueColumnAmt
Exclusion$23,465ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,298,193TotalRevenueColumnAmt
Related Or Exempt Func Income$5,650,448RelatedOrExemptFuncIncomeAmt
Exclusion$57,728ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,710,353TotalAmt
Program Services$3,710,353ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$243,186TotalAmt
Program Services$183,285ProgramServicesAmt
Management And General$42,084ManagementAndGeneralAmt
Fundraising$17,817FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,607,663TotalAmt
Program Services$1,965,359ProgramServicesAmt
Management And General$451,271ManagementAndGeneralAmt
Fundraising$191,033FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$80,126TotalAmt
Program Services$60,390ProgramServicesAmt
Management And General$13,867ManagementAndGeneralAmt
Fundraising$5,869FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$36,832TotalAmt
Program Services$27,760ProgramServicesAmt
Management And General$6,374ManagementAndGeneralAmt
Fundraising$2,698FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$202,488TotalAmt
Program Services$152,612ProgramServicesAmt
Management And General$35,042ManagementAndGeneralAmt
Fundraising$14,834FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$71,269TotalAmt
Program Services$1,343ProgramServicesAmt
Management And General$69,926ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$64,339TotalAmt
Management And General$64,339ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,995TotalAmt
Management And General$9,995ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$844,950TotalAmt
Program Services$353,261ProgramServicesAmt
Management And General$365,557ManagementAndGeneralAmt
Fundraising$126,132FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$69,570TotalAmt
Program Services$2,016ProgramServicesAmt
Management And General$4,684ManagementAndGeneralAmt
Fundraising$62,870FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$204,434TotalAmt
Program Services$171,610ProgramServicesAmt
Fundraising$32,824FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,106TotalAmt
Management And General$1,915ManagementAndGeneralAmt
Fundraising$191FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$359,941TotalAmt
Program Services$3,472ProgramServicesAmt
Management And General$356,469ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$98,107TotalAmt
Program Services$74,844ProgramServicesAmt
Management And General$20,835ManagementAndGeneralAmt
Fundraising$2,428FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,032TotalAmt
Program Services$5,919ProgramServicesAmt
Management And General$2,646ManagementAndGeneralAmt
Fundraising$467FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$82,198TotalAmt
Management And General$82,198ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$160,799TotalAmt
Program Services$4,842ProgramServicesAmt
Management And General$155,957ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$255,105TotalAmt
Program Services$77,856ProgramServicesAmt
Management And General$177,249ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD$275,441$275,347$94
MISCELLANEOUS$117,337$68,193$24,697$24,447
SUPPLIES$111,679$109,512$2,167
COURSE COSTS$87,977$87,977

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$163,401TotalAmt
Program Services$79,619ProgramServicesAmt
Management And General$75,073ManagementAndGeneralAmt
Fundraising$8,709FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,868,328TotalAmt
Program Services$7,306,058ProgramServicesAmt
Management And General$2,069,784ManagementAndGeneralAmt
Fundraising$492,486FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$345,927BOYAmt
EOY$171,640EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,054,929BOYAmt
EOY$665,020EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,545,002BOYAmt
EOY$2,020,350EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$300,681BOYAmt
EOY$333,182EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,340BOYAmt
EOY$32,492EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,371,556LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,789,383LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,074,950BOYAmt
EOY$3,582,173EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,248,156BOYAmt
EOY$1,065,705EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$358,096BOYAmt
EOY$82,002EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,938,081BOYAmt
EOY$7,952,564EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$411,963BOYAmt
EOY$237,790EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$190,082BOYAmt
EOY$115,439EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,905,050BOYAmt
EOY$1,950,333EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,507,095BOYAmt
EOY$2,303,562EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$971,410BOYAmt
EOY$413,478EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,459,576BOYAmt
EOY$5,235,524EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,430,986BOYAmt
EOY$5,649,002EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,938,081BOYAmt
EOY$7,952,564EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$570,135ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$211,849NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,248,156BeginningYearBalanceAmt
Contributions$50,000ContributionsAmt
Investment Earnings Or Losses-$181,451InvestmentEarningsOrLossesAmt
Other Expenditures-$51,000OtherExpendituresAmt
End Year Balance$1,065,705EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,063,733BeginningYearBalanceAmt
Contributions$200ContributionsAmt
Investment Earnings Or Losses$185,811InvestmentEarningsOrLossesAmt
Other Expenditures-$1,588OtherExpendituresAmt
End Year Balance$1,248,156EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,078,597BeginningYearBalanceAmt
Investment Earnings Or Losses$36,073InvestmentEarningsOrLossesAmt
Other Expenditures-$50,937OtherExpendituresAmt
End Year Balance$1,063,733EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,018,241BeginningYearBalanceAmt
Investment Earnings Or Losses$109,993InvestmentEarningsOrLossesAmt
Other Expenditures-$49,637OtherExpendituresAmt
End Year Balance$1,078,597EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$940,672BeginningYearBalanceAmt
Contributions$9,358ContributionsAmt
Investment Earnings Or Losses$68,211InvestmentEarningsOrLossesAmt
End Year Balance$1,018,241EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.36000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.64000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$442,037OtherCostOrOtherBasisAmt
Book Value$442,037BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,495,462OtherCostOrOtherBasisAmt
Depreciation$2,828,110DepreciationAmt
Book Value$2,667,352BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$990,756OtherCostOrOtherBasisAmt
Depreciation$620,086DepreciationAmt
Book Value$370,670BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$443,301OtherCostOrOtherBasisAmt
Depreciation$341,187DepreciationAmt
Book Value$102,114BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,582,173TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,365,996TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$211,849NetUnrealizedGainsInvstAmt
Revenue Not Reported-$211,849RevenueNotReportedAmt
Revenue Subtotal$5,577,845RevenueSubtotalAmt
Other Revenues Not Included$3,720,348OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$3,720,348RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,298,193TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,147,980TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,147,980ExpensesSubtotalAmt
Other Expenses Not Included$3,720,348OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$3,720,348ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,868,328TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE COLLEGE ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2019. IN THE NORMAL COURSE OF BUSINESS, THE COLLEGE IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE COLLEGE BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2022 AND 2021.
SCHEDULE D, PAGE 4, PART XI, LINE 4BINVESTMENT EXPENSES 9,995 STUDENT FINANCIAL AID 3,710,353
SCHEDULE D, PAGE 4, PART XII, LINE 4BINVESTMENT EXPENSES 9,995 STUDENT FINANCIAL AID 3,710,353

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3STERLING RECRUITS ITS STUDENTS NATIONALLY AND THE RACIALLY NONDISCRIMINATORY POLICY OF THE INSTITUTION IS CLEARLY STATED IN ALL RECRUITING MATERIALS. MANAGEMENT BELIEVES THAT THE PLACEMENT OF ADS IN LOCAL NEWSPAPERS OR IN THE LOCAL BROADCAST MEDIA WOULD NOT SERVE THE PURPOSE OF NOTIFYING PROSPECTIVE STUDENTS OF SUCH POLICIES AND THAT COMPLIANCE WITH SECTION 403 IS SATISFIED.
SCHEDULE E, LINE 6COLLEGE RECEIVES FEDERAL AID AS TUITION REIMBUSEMENT FOR STUDENTS ELIGIBLE TO RECEIVE AID.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeGRANTS PAID TO INDIVIDUALGrantTypeTxt
Recipient104RecipientCnt
Cash Grant$3,710,353CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONSTERLING COLLEGE USES EDUCATION AS A FORCE TO ADVANCE ECOLOGICAL THINKING AND ACTION THROUGH AFFORDABLE EXPERIENTIAL LEARNING THAT PREPARES PEOPLE TO BE KNOWLEDGEABLE, SKILLED, AND RESPONSIBLE LEADERS IN THE COMMUNITIES IN WHICH THEY LIVE. WE ADDRESS CRITICAL ECOLOGICAL PROBLEMS CAUSED BY UNLIMITED GROWTH AND CONSUMPTION THAT IS DESTROYING THE PLANET AS WE HAVE KNOWN IT, SUCH AS: FOSSIL FUEL DEPENDENCE AND RAPID CLIMATE CHANGE, DESTRUCTION OF BIODIVERSITY AND LOSS OF WILD PLACES, PROMOTION OF HARMFUL AGRICULTURAL PRACTICES THAT THREATEN HUMAN AND NATURAL COMMUNITIES, PERSISTENCE OF STRUCTURAL OPPRESSION THAT IMPACTS HUMAN AND ECOLOGICAL WELLBEING, AND THE DETERIORATION OF CIVIL SOCIETY THROUGH ESTRANGEMENT FROM COMMUNITY, NATURE, AND PLACE.
FORM 990, PAGE 2, PART III, LINE 4DCOSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE LEADERSHIP TEAM, INCLUDING THE INTERIM PRESIDENT/SENIOR VICE PRESIDENT, VICE PRESIDENT OF ADVANCEMENT, AND THE FINANCE OFFICER REVIEW THE DRAFT OF THE 990 FOR CORRECTIONS. WHEN THE 990 IS COMPLETE, THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE 990. THEY ALSO SHARE IT WITH THE BOARD OF TRUSTEES BEFORE FILING. THE PRESIDENT (OR SENIOR VP) SIGNS THE 990 FOR THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 12CEACH YEAR, IN OR AROUND THE SPRING/SUMMER BOARD MEETING, AND PRIOR TO THE FISCAL YEAR, THE TRUSTEES COMPLETE A CONFLICT OF INTEREST FORM. NEW TRUSTEES ALSO COMPLETE IT AS THEY ARE APPROVED BY THE BOARD OF TRUSTEES. THIS PROCESS IS ADMINISTERED BY THE VICE PRESIDENT FOR ADVANCEMENT, WHO SERVES AS THE SECRETARY TO THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD OF TRUSTEES APPOINTS, EVALUATES AND SETS COMPENSATION FOR THE PRESIDENT. THE EXECUTIVE COMMITTEE ADMINISTERS A FORMAL EVALUATION AND REVIEW OF THE PRESIDENT'S CONTRACT EVERY FIVE YEARS. THE LAST EVALUATION WAS CONDUCTED BY THE REGISTRY. COMPENSATION IS SET DURING THE CONTRACT PERIOD, INCLUDING A SCHEDULE FOR INCREMENTAL RAISES OVER THE CONTRACT PERIOD. ADJUSTMENTS OR MODIFICATIONS REQUIRED OR REQUESTED BETWEEN CONTRACTS FOLLOW THE SAME PROCESS OF REVIEW AND RECOMMENDATION BY THE EXECUTIVE COMMITTEE AND APPROVAL BY THE FULL BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR OFFICERS IS SET BY THE PRESIDENT, WITH REVIEW OF COMPARABLE ORGANIZATIONS, MARKET AREAS, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION. THE PRESIDENT MAY ALSO APPROVE PERIODIC EQUITY OR ACROSS THE BOARD INCREASES FOR OFFICERS AND EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST.
FORM 990, PART XI, LINE 9INVESTMENT EXPENSES -9,995 STUDENT FINANCIAL AID -3,710,353 INVESTMENT EXPENSES 9,995 STUDENT FINANCIAL AID 3,710,353

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