SIMPSON UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SIMPSON UNIVERSITY (EIN 94-1339635)
- Tax period
- 2020-05-01 to 2021-04-30
- Filed
- 2022-03-11
- IRS object ID
- 202200709349300535
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-11T12:40:36-06:00 | ReturnTs |
| Tax Period End | 2021-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3050 Saturn Street Suite 104 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941339635 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIMP | BusinessNameControlTxt |
| Phone | 5302245600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 College View Drive | AddressLine1Txt |
| City | Redding | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Timothy N Dietz | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5302245600 | PhoneNum |
| Signature | 2022-03-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Timothy | PersonFirstNm |
| Person Last | Dietz | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ted R Batson Jr | PreparerPersonNm |
| PTIN | P00721951 | PTIN |
| Phone | 5055022746 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dr Norman Hall | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 College View Drive | AddressLine1Txt |
| City | Redding | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $43,697,865 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SimpsonU.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Developing each student in mind, faith, and character for a life-time of meaningful work and service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 589 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,202,088 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,121,327 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,802,884 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,209,924 | CYProgramServiceRevenueAmt |
| PY Investment Income | $246 | PYInvestmentIncomeAmt |
| CY Investment Income | $485,115 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $31,005,218 | PYTotalRevenueAmt |
| CY Total Revenue | $42,816,366 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,600,311 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,258,433 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,457,603 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,826,810 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $428,313 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,433,620 | PYOtherExpensesAmt |
| CY Other Expenses | $10,263,337 | CYOtherExpensesAmt |
| PY Total Expenses | $31,491,534 | PYTotalExpensesAmt |
| CY Total Expenses | $32,348,580 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$486,316 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,467,786 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,703,117 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,730,912 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,333,373 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,885,026 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,369,744 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,845,886 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Simpson University is a Christ-centered learning community committed to developing each student in mind, faith, and character for a life-time of meaningful work and service in a constantly changing world. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,403,039 | ExpenseAmt |
| Grant | $10,258,433 | GrantAmt |
| Revenue | $25,209,924 | RevenueAmt |
| Desc | Simpson University is an institution of higher learning offering liberal arts and professional studies degrees and a graduate school. The University served approximately 475 traditional undergraduate students and 275 other education and graduate level students. | Desc |
| Total Program Service Expenses | $27,403,039 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | 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 | 0 | 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 | Yes (1) | 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 | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1155 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 589 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | Yes (1) | 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 | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | 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 N Dietz | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5302245600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 College View Drive | AddressLine1Txt |
| City | Redding | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Dr James M Postma | ||||||||
| Board Chair | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Jo Anne C Cripe | ||||||||
| Board Vice Chair | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Betty M Dean | ||||||||
| Board Vice Chair (part year) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Rev Dennis Pust | ||||||||
| Board Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mr Mike C Fitzpatrick | ||||||||
| Board Secretary (part year) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mr Alan Burchett | ||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mr William H Carlson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Gary D Friesen | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Raymond L Homan | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mrs Julie K Irving | ||||||||
| Trustee | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mrs Catherine A Ludlow | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev William W Malick | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Mark Matheson | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Adam McElvain | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Thomas J Perry | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Norman F Reinhdart | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr David S Richey | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Dr J Wayne Spriggs | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Lue Thao | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Rev Monty C Wright | ||||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Mr Harold W Kimball | ||||||||
| Trustee (part year) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Dr Norman D Hall | ||||||||
| President | 39.00 | 1.00 | Yes (X) | $124,902 | $0 | $109,791 | ||
| Mr Timothy N Dietz | ||||||||
| Chief Financial Officer | 39.00 | 1.00 | Yes (X) | $113,114 | $0 | $28,448 | ||
| Robert Quirk | ||||||||
| Chief Operations Officer | 40.00 | Yes (X) | $123,428 | $0 | $33,098 | |||
| Dale Simmons | ||||||||
| Provost | 40.00 | $127,461 | $0 | $31,646 | Yes (X) | |||
| Misty Smith | ||||||||
| Dean of Nursing | 40.00 | $114,133 | $0 | $51,202 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $603,038 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $254,185 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $9,993,122 | RelatedOrganizationsAmt |
| Government Grants | $6,050,285 | GovernmentGrantsAmt |
| All Other Contributions | $1,077,920 | AllOtherContributionsAmt |
| Total Contributions | $17,121,327 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611710 | $21,612,014 | $21,612,014 |
| Residence housing | 611710 | $2,678,115 | $2,678,115 |
| Educational conference | 611710 | $30,352 | $30,352 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $889,443 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $889,443 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,209,924 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $235,083 | TotalRevenueColumnAmt |
| Exclusion | $235,083 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $700 | TotalRevenueColumnAmt |
| Exclusion | $700 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,130,831 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $862,691 | SecuritiesAmt |
| Other | $18,808 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $268,140 | SecuritiesAmt |
| Other | -$18,808 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $249,332 | TotalRevenueColumnAmt |
| Exclusion | $249,332 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,816,366 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,209,924 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $485,115 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,258,433 | TotalAmt |
| Program Services | $10,258,433 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,541 | TotalAmt |
| Management And General | $530,541 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,073 | TotalAmt |
| Management And General | $6,073 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,091,834 | TotalAmt |
| Program Services | $7,353,341 | ProgramServicesAmt |
| Management And General | $1,556,929 | ManagementAndGeneralAmt |
| Fundraising | $181,564 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,453,292 | TotalAmt |
| Program Services | $1,177,166 | ProgramServicesAmt |
| Management And General | $247,060 | ManagementAndGeneralAmt |
| Fundraising | $29,066 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $745,070 | TotalAmt |
| Program Services | $603,507 | ProgramServicesAmt |
| Management And General | $126,662 | ManagementAndGeneralAmt |
| Fundraising | $14,901 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,226 | TotalAmt |
| Management And General | $28,226 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,822 | TotalAmt |
| Management And General | $213,822 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,238 | TotalAmt |
| Management And General | $1,238 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,407 | TotalAmt |
| Management And General | $14,407 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,179,156 | TotalAmt |
| Program Services | $354,688 | ProgramServicesAmt |
| Management And General | $744,377 | ManagementAndGeneralAmt |
| Fundraising | $80,091 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,385 | TotalAmt |
| Program Services | $454,722 | ProgramServicesAmt |
| Management And General | $95,435 | ManagementAndGeneralAmt |
| Fundraising | $11,228 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,945 | TotalAmt |
| Program Services | $278,873 | ProgramServicesAmt |
| Management And General | $38,428 | ManagementAndGeneralAmt |
| Fundraising | $6,644 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,815 | TotalAmt |
| Program Services | $101,100 | ProgramServicesAmt |
| Management And General | $21,219 | ManagementAndGeneralAmt |
| Fundraising | $2,496 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,676,359 | TotalAmt |
| Program Services | $1,560,635 | ProgramServicesAmt |
| Management And General | $104,728 | ManagementAndGeneralAmt |
| Fundraising | $10,996 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,804 | TotalAmt |
| Program Services | $364,343 | ProgramServicesAmt |
| Management And General | $76,467 | ManagementAndGeneralAmt |
| Fundraising | $8,994 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,394,008 | TotalAmt |
| Program Services | $1,129,147 | ProgramServicesAmt |
| Management And General | $236,981 | ManagementAndGeneralAmt |
| Fundraising | $27,880 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,959 | TotalAmt |
| Program Services | $731,397 | ProgramServicesAmt |
| Management And General | $153,503 | ManagementAndGeneralAmt |
| Fundraising | $18,059 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,766 | TotalAmt |
| Program Services | $305,991 | ProgramServicesAmt |
| Management And General | $64,220 | ManagementAndGeneralAmt |
| Fundraising | $7,555 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Instructional supplies | $1,229,410 | $1,178,771 | $46,549 | $4,090 |
| Equip. Rent & Main. | $1,174,443 | $951,299 | $199,655 | $23,489 |
| Bad debt | $548,604 | $548,604 | ||
| Staff training | $62,990 | $51,022 | $10,708 | $1,260 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,348,580 | TotalAmt |
| Program Services | $27,403,039 | ProgramServicesAmt |
| Management And General | $4,517,228 | ManagementAndGeneralAmt |
| Fundraising | $428,313 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,043,724 | BOYAmt |
| EOY | $4,174,405 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $537,588 | BOYAmt |
| EOY | $8,868,488 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,940 | BOYAmt |
| EOY | $583,865 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $735,115 | BOYAmt |
| EOY | $114,554 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,566 | BOYAmt |
| EOY | $246,482 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,263 | BOYAmt |
| EOY | $26,449 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,583 | BOYAmt |
| EOY | $348,367 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $44,056,560 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,717,529 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,795,810 | BOYAmt |
| EOY | $26,339,031 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,947,585 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $725,836 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,528 | BOYAmt |
| EOY | $1,355,850 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,703,117 | BOYAmt |
| EOY | $49,730,912 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,236,465 | BOYAmt |
| EOY | $1,838,569 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,982 | BOYAmt |
| EOY | $49,136 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $28,910,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,567,419 | BOYAmt |
| EOY | $87,880 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,800 | BOYAmt |
| EOY | $2,356,815 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,102,707 | BOYAmt |
| EOY | $642,626 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,333,373 | BOYAmt |
| EOY | $33,885,026 | 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 | $5,369,744 | BOYAmt |
| EOY | $6,070,638 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,775,248 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,369,744 | BOYAmt |
| EOY | $15,845,886 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,703,117 | BOYAmt |
| EOY | $49,730,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,467,786 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $8,356 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $1,240,207 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,830,423 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,430,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,202,088 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,121,327 | CurrentTaxYearAmt |
| Total | $29,824,438 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,240,207 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,830,423 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,430,393 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,202,088 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,121,327 | CurrentTaxYearAmt |
| Total | $29,824,438 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $29,824,438 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $523,389 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $513,637 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $645,294 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $235,783 | CurrentTaxYearAmt |
| Total | $1,918,349 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,131 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,441 | CurrentTaxYearMinus2YearsAmt |
| Total | $104,600 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $31,847,387 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $117,786,283 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93650 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85140 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Gross Fundraising event fees - 2017 Amount: $ 19,350. 2018 Amount: $ 34,200. Other Income - 2016 Amount: $ 19,028. 2017 Amount: $ 16,781. 2018 Amount: $ 15,241. |
| Part II | The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and qualifies to use the first listed special rule for Schedule B reporting. |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $1,238 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $1,238 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Pay dues for memberships to Higher Education lobbying groups. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,990,453 | BeginningYearBalanceAmt |
| Contributions | $167,498 | ContributionsAmt |
| Investment Earnings Or Losses | $1,235,095 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,167 | OtherExpendituresAmt |
| End Year Balance | $7,388,879 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,649,301 | BeginningYearBalanceAmt |
| Contributions | $40,846 | ContributionsAmt |
| Investment Earnings Or Losses | -$19,475 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,680,219 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,990,453 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,400,106 | BeginningYearBalanceAmt |
| Contributions | $99,629 | ContributionsAmt |
| Investment Earnings Or Losses | $416,109 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $266,543 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,649,301 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,206,577 | BeginningYearBalanceAmt |
| Contributions | $118,227 | ContributionsAmt |
| Investment Earnings Or Losses | $328,316 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $253,014 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,400,106 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,539,894 | BeginningYearBalanceAmt |
| Contributions | $242,463 | ContributionsAmt |
| Investment Earnings Or Losses | $561,965 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $137,745 | GrantsOrScholarshipsAmt |
| End Year Balance | $7,206,577 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04748 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.95252 | PrmnntEndowmentBalanceEOYPct |
| 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 | $622,289 | OtherCostOrOtherBasisAmt |
| Book Value | $622,289 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,888,587 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,011,233 | DepreciationAmt |
| Book Value | $21,877,354 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,704,067 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,099,526 | DepreciationAmt |
| Book Value | $2,604,541 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,841,617 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,606,770 | DepreciationAmt |
| Book Value | $1,234,847 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,339,031 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Annuity and trust obligations | Desc |
| Amt | $642,626 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $642,626 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | To fund student scholarships. | ExplanationTxt |
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 | The University currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). The University has updated its website to be in full compliance with the Rev. Proc. 2019-22 standards so that they may respond yes to Line 3 on future Form 990 without having to rely on the exception. |
| Schedule E, Part I, Line 6 | The University receives federal assistance to award financial aid to eligible students. The University also received financial assistance from the Higher Education Emergency Relief Funds (HEERF) and the Paycheck Protection Program (PPP) as part of the CARES Act. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Scholarships | 674 | $9,692,761 |
| HEERF Grant recipients | 286 | $565,672 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Simpson University awards financial aid grants to students in accordance with the University's institutional financial aid policies. All scholarships are awarded to current students of the institution, thus enabling the institution to track their academic performance and use of all scholarship funds. Scholarships funds are directly applied to the student accounts with no cash changing hands. | 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 Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Norman D Hall | ||||||||||||||
| President | $123,612 | $0 | $0 | $0 | $1,290 | $0 | $14,746 | $0 | $95,045 | $0 | $234,693 | $0 | $0 | $0 |
| Misty Smith | ||||||||||||||
| Dean of Nursing | $113,878 | $0 | $0 | $0 | $255 | $0 | $0 | $0 | $51,202 | $0 | $165,335 | $0 | $0 | $0 |
| Dale Simmons | ||||||||||||||
| Provost | $125,481 | $0 | $0 | $0 | $1,980 | $0 | $0 | $0 | $31,646 | $0 | $159,107 | $0 | $0 | $0 |
| Robert Quirk | ||||||||||||||
| Chief Operations Officer | $119,999 | $0 | $0 | $0 | $3,429 | $0 | $0 | $0 | $33,098 | $0 | $156,526 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Dr. Norman D. Hall, President, received a ministerial housing allowance during the reporting period. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. As a condition of employment, and as a convenience to the University, Mr. Timothy Dietz, CFO, is provided a home on University grounds. This benefit was not included in Mr. Dietz's taxable compensation. | 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 | California Municipal Finance Authority | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 201563466 | BondIssuerEIN |
| CUSIP | 13048VUK2 | CUSIPNum |
| Bond Issued | 2020-12-17 | BondIssuedDt |
| Issue Price | $29,500,000 | IssuePriceAmt |
| Purpose | Refinance debt and various capital projects | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $29,500,700 | TotalProceedsAmt |
| In Reserve Fund | $2,393,100 | InReserveFundAmt |
| Issuance Costs From Proceeds | $590,000 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $2,900,000 | WorkingCapitalExpendituresAmt |
| Other Spent Proceeds | $20,505,445 | OtherSpentProceedsAmt |
| Unspent | $3,112,155 | UnspentAmt |
| Substantial Completion | 2050 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (1) | 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 | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | 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 | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K Part II Line 3 | FormAndLineReferenceDesc |
| Explanation | The amount reporting here includes $700 of accrued interest. This explains the difference from the amount reported on Part I, column (e). | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $34,300 | CashGrantAmt |
| Type Of Assistance | Tuition Assistance | TypeOfAssistanceTxt |
| Assistance Purpose | Discounted tuition | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 Part VI, Line 1a: | The Executive Committee shall be composed of the Board Chair (who shall chair the committee meetings), all former Board Chairs, the current Vice Chair(s), the Board Secretary, the Board Committee Chairs, and a District Superintendent designated by the Board Chair. The primary responsibilities of this committee are to: (1)Establish, monitor, and evaluate all responsibilities and activities of the Board. (2)Ensure that all Board actions are consistent with the University's Strategic Plan, the University's By-Laws, and the Board's Policy Manual. (3 Review and recommend policies and procedures applicable to relationships between the Board, the University President, and Staff. (4)Conduct the annual evaluation of the President and rate his or her performance, establishing performance objectives for the upcoming year. (5)Serve, along with the Board Chair, as the selection committee making recommendations to the full Board for Presidential appointments during transitions in institutional leadership. (6)Draft and authorize the Chair to execute contracts of employment between the University and its President, and, when appropriate, President's spouse, reporting back to the full board on any such actions taken (7) Annually review compensation and benefits for all Simpson University Executive Staff members that they are just and reasonable in comparison with available salary survey data (such as the CCCU survey); (8)Oversee and monitor all legal matters; and (9)Act on behalf of the Board at and between Board meetings on matters specifically delegated to it by resolution of the full Board |
| Form 990, Part VI, Section B, line 11b | Form 990 is prepared by an independent CPA firm and reviewed in detail by the CFO and Controller. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The University has a written conflict of interest policy that is signed by all officers and board members on an annual basis. The signed statements are reviewed by members of the Executive Committee. The individual members of the Executive Committee do not review their own signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Section B, line 15 | The Executive Committee of the board of trustees reviews compensation data compiled from the Coalition of Christian Colleges and University's (CCCU) national salary survey. This data shows current executive salaries and considers those along with the standard employee pay increase for all university employees. The Executive Committee determines the compensation for all executives. The Secretary of the board of trustees signs the employee contracts for executives and the signed contracts are saved in the applicable human resource files. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| Part VII, column (F) and Schedule J, Part II, column (C): | Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990 Part XII, Line 3b | Simpson University was subject to an A-133 audit for the reporting period. As of the filing date, the audit had commenced but had not finalized. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson University Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 College View Dr | AddressLine1Txt |
| City | Redding | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 96003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680274677 | EIN |
| Primary Activities | University Support | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Simpson University | 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 | Yes (1) | 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 |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Simpson University Foundation | ||
| C | $9,993,122 | Cash transfer |
| Simpson University Foundation | ||
| N | ||
| Simpson University Foundation | ||
| O | ||