CLEARY UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CLEARY UNIVERSITY (EIN 38-1393841)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-03-30
- IRS object ID
- 202200899349300630
- 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 D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-03-30T18:20:08-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383635706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 BRIARWOOD CIRCLE STE 300 | AddressLine1Txt |
| City | ANN ARBOR | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381393841 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLEARY UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLEA | BusinessNameControlTxt |
| Phone | 5175483670 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3750 CLEARY DR | AddressLine1Txt |
| City | HOWELL | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48843 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALAN DRIMMER | PersonNm |
| Person Title | CURRENT PRESIDENT | PersonTitleTxt |
| Phone | 5175483670 | PhoneNum |
| Signature | 2022-03-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ALAN | PersonFirstNm |
| Person Last | DRIMMER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN M UNDERHILL CPA | PreparerPersonNm |
| PTIN | P00589677 | PTIN |
| Phone | 7347612005 | PhoneNum |
| Preparation | 2022-03-30 | PreparationDt |
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 | ALAN DRIMMER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3750 CLEARY DR | AddressLine1Txt |
| City | HOWELL | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48843 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,197,508 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CLEARY.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1883 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE A BUSINESS EDUCATION THAT EQUIPS INDIVIDUALS TO DELIVER SUPERIOR SERVICE TO EMPLOYERS AND THEIR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 230 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,129,641 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,887,161 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,669,512 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,557,622 | CYProgramServiceRevenueAmt |
| PY Investment Income | $162,005 | PYInvestmentIncomeAmt |
| CY Investment Income | $220,755 | CYInvestmentIncomeAmt |
| PY Other Revenue | $508,115 | PYOtherRevenueAmt |
| CY Other Revenue | $295,823 | CYOtherRevenueAmt |
| PY Total Revenue | $15,469,273 | PYTotalRevenueAmt |
| CY Total Revenue | $16,961,361 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,189,315 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,787,206 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,151,776 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,582,877 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $282,929 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,522,439 | PYOtherExpensesAmt |
| CY Other Expenses | $6,397,691 | CYOtherExpensesAmt |
| PY Total Expenses | $15,863,530 | PYTotalExpensesAmt |
| CY Total Expenses | $16,767,774 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$394,257 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $193,587 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $24,296,185 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,489,886 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,280,345 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,319,615 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,015,840 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,170,271 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PREPARE INDIVIDUALS TO CONTRIBUTE AND PREVAIL IN A CONSTANTLY CHANGING WORKFORCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,270,270 | ExpenseAmt |
| Grant | $5,787,206 | GrantAmt |
| Revenue | $13,874,238 | RevenueAmt |
| Desc | INSTRUCTION AND ROOM & BOARD - THE TEACHING OF HIGHER EDUCATION COURSES TO STUDENTS AND ENABLING THEM TO SUSTAIN RESIDENCY ON CAMPUS IN ORDER TO ATTEND CLASSES, ACHIEVE A BACHELOR'S DEGREE AND ENJOY THE FULL COLLEGE EXPERIENCE. | Desc |
| Total Program Service Expenses | $10,270,270 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 230 | 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 | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHELLY HOLANDA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5173383319 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3750 CLEARY DR | AddressLine1Txt |
| City | HOWELL | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48843 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GLYNIS MCBAIN | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOE PARKER | ||||||
| PAST CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EDIE REAVES | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRANDON WILSON | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NICK QUIGLEY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON REIMONDO | ||||||
| VICE TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADAM GENEI | ||||||
| MARKETING COMMITTEE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANNE MCKENNY | ||||||
| NOMINATING & GOVERNANCE COMMITTEE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICK CLEARY II | ||||||
| FAMILY SEAT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW HULBERT | ||||||
| ACADEMIC & STUDENT AFFAIRS COMMITTEE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALAN KRUSE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN CLARK | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TAMIKA MAYES | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID BARFIELD | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS SPENSLEY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTIAN SCHAFER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE WHITELY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY RIESTERER | ||||||
| TRUSTEE EFFECTIVE 1/1/21 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHAUN MERRY | ||||||
| TRUSTEE EFFECTIVE 1/1/21 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANU GOPALAKRISHNA | ||||||
| TRUSTEE EFFECTIVE 1/1/21 | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MACHELLE HOLANDA | ||||||
| VP OF FINANCE | 50.00 | Yes (X) | $119,102 | $0 | $16,544 | |
| MATTHEW BENNETT | ||||||
| SENIOR VP OF DEVELOPMENT | 50.00 | Yes (X) | $115,061 | $0 | $16,590 | |
| EMILY BARNES | ||||||
| PROVOST/INTERIM PRES | 50.00 | Yes (X) | $148,723 | $0 | $10,736 | |
| CAREY MONROE | ||||||
| VP OF ENROLLMENT THRU NOV 2020 | 50.00 | Yes (X) | $71,284 | $0 | $9,606 | |
| HEATHER BATEMAN | ||||||
| VP STUDENT AFFAIRS | 50.00 | Yes (X) | $82,001 | $0 | $14,128 | |
| SARA BARNWELL | ||||||
| DEAN OF ACADEMIC OPER | 50.00 | Yes (X) | $64,389 | $0 | $4,811 | |
| DAVID HAYES | ||||||
| DEAN OF UNDERGRAD STUDIES | 50.00 | Yes (X) | $62,130 | $0 | $3,322 | |
| REGINA BANKS-HALL | ||||||
| DEAN OF GRAD STUDIES | 50.00 | Yes (X) | $69,256 | $0 | $3,265 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $731,946 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $79,002 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| YOUR PEOPLE | |||||
| 25121 SCOTIA RD | HUNTINGTON WOODS | MI | 48070 | 3RD PARTY MARKETING/BRANDING | $143,413 |
| RESTAURANT & COMMERCIAL BUILDER | |||||
| 12400 MILFORD RD | HOWELL | MI | 48442 | CONTRACTOR | $131,499 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Fundraising | $116,500 | FundraisingAmt |
| Government Grants | $2,349,629 | GovernmentGrantsAmt |
| All Other Contributions | $421,032 | AllOtherContributionsAmt |
| Noncash Contributions | $23,937 | NoncashContributionsAmt |
| Total Contributions | $2,887,161 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $12,154,334 | $12,154,334 |
| STUDENT HOUSING | 611600 | $1,297,784 | $1,297,784 |
| OTHER PROGRAM SERVICES | 611600 | $102,204 | $102,204 |
| CORP CERT TRAINING PROGRAM | 611600 | $3,300 | $3,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,557,622 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $168,808 | TotalRevenueColumnAmt |
| Exclusion | $168,808 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $136,162 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $84,215 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $51,947 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,947 | TotalRevenueColumnAmt |
| Exclusion | $51,947 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,635 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $116,500 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $23,428 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$20,793 | TotalRevenueColumnAmt |
| Exclusion | -$20,793 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $441,081 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $128,504 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $312,577 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $312,577 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EVENT REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,039 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,039 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,961,361 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,874,238 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $199,962 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,787,206 | TotalAmt |
| Program Services | $5,787,206 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,317 | TotalAmt |
| Program Services | $376,600 | ProgramServicesAmt |
| Management And General | $328,478 | ManagementAndGeneralAmt |
| Fundraising | $106,239 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,120,734 | TotalAmt |
| Program Services | $1,506,328 | ProgramServicesAmt |
| Management And General | $1,531,576 | ManagementAndGeneralAmt |
| Fundraising | $82,830 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,380 | TotalAmt |
| Program Services | $40,572 | ProgramServicesAmt |
| Management And General | $36,955 | ManagementAndGeneralAmt |
| Fundraising | $3,853 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,840 | TotalAmt |
| Program Services | $111,097 | ProgramServicesAmt |
| Management And General | $101,193 | ManagementAndGeneralAmt |
| Fundraising | $10,550 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,606 | TotalAmt |
| Program Services | $172,801 | ProgramServicesAmt |
| Management And General | $157,395 | ManagementAndGeneralAmt |
| Fundraising | $16,410 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,163 | TotalAmt |
| Management And General | $10,163 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,666 | TotalAmt |
| Management And General | $141,666 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,461 | TotalAmt |
| Program Services | $17,636 | ProgramServicesAmt |
| Management And General | $674,825 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,991 | TotalAmt |
| Program Services | $2,180 | ProgramServicesAmt |
| Management And General | $507,969 | ManagementAndGeneralAmt |
| Fundraising | $1,842 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,472 | TotalAmt |
| Program Services | $44,486 | ProgramServicesAmt |
| Management And General | $92,889 | ManagementAndGeneralAmt |
| Fundraising | $97 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,516,620 | TotalAmt |
| Program Services | $1,121,638 | ProgramServicesAmt |
| Management And General | $394,982 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,610 | TotalAmt |
| Program Services | $80,497 | ProgramServicesAmt |
| Management And General | $660 | ManagementAndGeneralAmt |
| Fundraising | $453 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,352 | TotalAmt |
| Program Services | $1,461 | ProgramServicesAmt |
| Management And General | $31,236 | ManagementAndGeneralAmt |
| Fundraising | $1,655 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,970 | TotalAmt |
| Management And General | $677,970 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $805,348 | TotalAmt |
| Management And General | $805,348 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,099 | TotalAmt |
| Program Services | $79,812 | ProgramServicesAmt |
| Management And General | $117,287 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER | $596,319 | $213,559 | $331,323 | $51,437 |
| BOOKSTORE EXPENSES | $334,002 | $334,002 | ||
| BOOKS & PERIODICALS | $277,857 | $236,599 | $33,695 | $7,563 |
| EQUIPMENT | $269,208 | $135,693 | $133,515 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,553 | TotalAmt |
| Program Services | $8,103 | ProgramServicesAmt |
| Management And General | $105,450 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,767,774 | TotalAmt |
| Program Services | $10,270,270 | ProgramServicesAmt |
| Management And General | $6,214,575 | ManagementAndGeneralAmt |
| Fundraising | $282,929 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,852 | BOYAmt |
| EOY | $89,290 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,687 | BOYAmt |
| EOY | $552,435 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,730,833 | BOYAmt |
| EOY | $4,106,103 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,133 | BOYAmt |
| EOY | $1,110,503 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,884 | BOYAmt |
| EOY | $94,050 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,621 | BOYAmt |
| EOY | $229,322 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,296,041 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,093,292 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,840,085 | BOYAmt |
| EOY | $15,202,749 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $571,807 | BOYAmt |
| EOY | $675,580 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,348,283 | BOYAmt |
| EOY | $2,429,854 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,296,185 | BOYAmt |
| EOY | $24,489,886 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,938,498 | BOYAmt |
| EOY | $2,681,379 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,948,885 | BOYAmt |
| EOY | $1,834,761 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,392,962 | BOYAmt |
| EOY | $8,803,475 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,280,345 | BOYAmt |
| EOY | $13,319,615 | 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 | $5,336,931 | BOYAmt |
| EOY | $6,932,970 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,678,909 | BOYAmt |
| EOY | $4,237,301 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,015,840 | BOYAmt |
| EOY | $11,170,271 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,296,185 | BOYAmt |
| EOY | $24,489,886 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $193,587 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$39,156 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,769,284 | BeginningYearBalanceAmt |
| Contributions | $62,086 | ContributionsAmt |
| Investment Earnings Or Losses | $168,808 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $128,254 | OtherExpendituresAmt |
| End Year Balance | $1,871,924 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,770,689 | BeginningYearBalanceAmt |
| Contributions | $10,573 | ContributionsAmt |
| Investment Earnings Or Losses | $75,790 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $87,768 | OtherExpendituresAmt |
| End Year Balance | $1,769,284 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,681,114 | BeginningYearBalanceAmt |
| Contributions | $48,161 | ContributionsAmt |
| Investment Earnings Or Losses | $58,832 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $17,418 | OtherExpendituresAmt |
| End Year Balance | $1,770,689 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,632,437 | BeginningYearBalanceAmt |
| Contributions | $99,217 | ContributionsAmt |
| Investment Earnings Or Losses | $22,952 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $73,492 | OtherExpendituresAmt |
| End Year Balance | $1,681,114 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,118,222 | BeginningYearBalanceAmt |
| Contributions | $62,611 | ContributionsAmt |
| Investment Earnings Or Losses | $9,532 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,557,928 | OtherExpendituresAmt |
| End Year Balance | $1,632,437 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.74725 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25275 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $904,842 | OtherCostOrOtherBasisAmt |
| Book Value | $904,842 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,748,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,585,709 | DepreciationAmt |
| Book Value | $9,163,261 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,859,006 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,195,682 | DepreciationAmt |
| Book Value | $3,663,324 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,678,234 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,278,287 | DepreciationAmt |
| Book Value | $399,947 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,104,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,614 | DepreciationAmt |
| Book Value | $1,071,375 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,202,749 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ARTWORK | $1,575,363 |
| ART HELD FOR RESALE | $323,900 |
| CHARITABLE REMAINDER UNITRUST INTEREST | $352,307 |
| CSV OF LIFE INSURANCE | $178,284 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,429,854 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,852,348 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$5,109,013 | OtherRevenueAmt |
| Revenue Not Reported | -$5,109,013 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,961,361 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,961,361 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,697,917 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $593,795 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $593,795 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,104,122 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,663,652 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,663,652 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,767,774 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | ARTHUR SECUNDA ARTWORK - THE UNIVERSITY ESTABLISHED THE ARTHUR SECUNDA MUSEUM AT THE LIVINGSTON COUNTY, HOWELL, MI CAMPUS. THE MUSEUM ENHANCES THE UNIVERSITY'S VISIBILITY, REPUTATION AND MISSION BY PROMOTING A CULTURE OF EDUCATION AND THE SOPHISTICATION STUDENTS EXPECT FROM AN INSTITUTION OF HIGHER LEARNING. THE ADDITION OF THE MUSEUM FACILITATES STUDY IN THE FIELD OF ARTS MANAGEMENT, EXAMINATION OF THE ARTIST AS ENTREPRENEUR, AND THE USE OF THE ART TO STIMULATE CREATIVITY AMONG THE BUSINESS STUDENTS. |
| PART V, LINE 4: | THE INTENDED USE OF THE TERM AND PERMANENT ENDOWMENT FUNDS IS TO FUND STUDENT SCHOLARSHIPS. |
| PART X, LINE 2: | THE UNIVERSITY ANALYZES ITS FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE UNIVERSITY REPORTS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS INSTITUTIONAL SUPPORT EXPENSE. THE UNIVERSITY HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2018 THROUGH 2021, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2021. THE UNIVERSITY CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE UNIVERSITY'S FINANCIAL STATEMENTS. THE UNIVERSITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE UNIVERSITY DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB'S AT JUNE 30, 2021 OR 2020, AND ARE NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 128,504. GRANTS & SCHOLARSHIPS -5,663,652. EMPLOYEE RETENTION CREDIT 402,707. EVENT EXPENSES 23,428. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 128,504. EMPLOYEE RETENTION CREDIT 441,863. EVENT EXPENSES 23,428. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS & SCHOLARSHIPS 5,663,652. |
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 POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | CLEARY UNIVERSITY PARTICIPATES IN STUDENT AID PROGRAMS SUPPORTED BY THE DEPARTMENT OF EDUCATION. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FOOD TRUCK RALLY | Event1Nm |
| Gross Receipts Event1 | $119,135 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $116,500 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $2,635 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $12,405 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,423 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $6,600 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $119,135 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $116,500 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $2,635 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $12,405 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $4,423 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,600 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,428 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$20,793 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (20 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| VA MILITARY GRANT | 10 | $26,855 |
| CLEARY INSTITUTIONAL GRANT | 22 | $22,428 |
| NEXT STEP GRANT | 1 | $36,241 |
| ATHLETIC SCHOLARSHIP | 467 | $2,419,233 |
| ATHLETIC HOUSING SCHOLARSHIP | 404 | $482,626 |
| ADMISSIONS TRANSFER SCHOLARSHIP | 22 | $30,668 |
| CLEARY BUSINESS PARTNER SCHOLARSHIP | 1 | $33,293 |
| RESIDENT ASSISTANT SCHOLARSHIP | 11 | $49,800 |
| OPPORTUNITY REFERRAL GRANT | 113 | $287,457 |
| EMPLOYEE GRANTS | 42 | $185,526 |
| GRADUATE ASSISTANT GRANT | 29 | $66,323 |
| ENTREPRENEUR SCHOLARSHIP | 39 | $34,500 |
| LAKETRUST SCHOLARSHIP | 27 | $161,971 |
| CEO SCHOLARSHIP | 229 | $592,859 |
| COURAGE & SERVICE SCHOLARSHIP | 154 | $345,148 |
| ADMISSIONS HONORS SCHOLARSHIPS | 40 | $57,875 |
| CORP SCHOLARSHIP | 189 | $808,561 |
| GRADUATE MERIT SCHOLARSHIP | 13 | $5,750 |
| ENDOWED SCHOLARSHIPS | 4 | $128,054 |
| COMMUNITY COLLEGE & ALUMNI DISCOUNT | 23 | $12,038 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE GRANTS AND SCHOLARSHIPS AWARDED BY CLEARY UNIVERSITY ARE USED TO PAY TUITION AND FEE CHARGES ON STUDENT ACCOUNTS. THE UNIVERSITY IS ABLE TO MONITOR WHETHER RECIPIENTS REMAIN STUDENTS AT THE UNIVERSITY THROUGH THE REGISTRAR'S OFFICE, AND CLASS ATTENDANCE TAKEN BY PROFESSORS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMILY BARNES | PersonNm |
| Title | PROVOST/INTERIM PRES | TitleTxt |
| Base Compensation Filing Org | $134,723 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $14,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,736 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $4,000 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $159,459 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO BEING FILED AND IS RECOMMENDED BY THEM TO THE BOARD OF TRUSTEES FOR APPROVAL TO FILE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND EMPLOYEES ARE ASKED ABOUT ANY CONFLICT OF INTEREST BASED ON THE CONFLICT OF INTEREST POLICY. IF A CONFLICT EXISTS, THE ASSOCIATION WITH THE CONFLICTING INTEREST IS DISCONTINUED OR THE BOARD MEMBER OR EMPLOYEE IS NOT SELECTED TO SERVE. |
| FORM 990, PART VI, SECTION B, LINE 15 | WE ESTABLISH A BENCHMARK FOR EVERY EMPLOYEE POSITION BASED ON ONE OF THE FOLLOWING: CUPA - HR - COLLEGE & UNIVERSITY PROFESSIONAL ASSOCIATION - HUMAN RESOURCES SALARY SURVEY RESULTS OR GAASHRM - GREATER ANN ARBOR SOCIETY FOR HUMAN RESOURCE MANAGEMENT SALARY SURVEY RESULTS. EVERY EMPLOYEE POSITION IS COMPARED TO A SIMILAR POSITION IN ONE OF THESE SURVEYS (CUPA IS USED IF A POSITION MATCH EXISTS) THE AVERAGE SALARY FOR LIKE INSTITUTIONS OR SIMILAR SIZED NON-PROFITS IS USED AS OUR BENCHMARK WITH A MARGIN OF 15% ON EITHER SIDE OF THE AVERAGE TO ESTABLISH OUR SALARY "RANGE" FOR THE POSITION. ACTUAL SALARY FOR AN EMPLOYEE IS BASED ON EXPERIENCE AND EMPLOYMENT DURATION THAT MOVES ONE'S SALARY UP WITHIN THE SALARY RANGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VIII, LINE 1E: | THE ORGANIZATION WAS A RECIPIENT OF A PAYCHECK PROTECTION PROGRAM LOAN OF $1,069,953 GRANTED BY THE SMALL BUSINESS ADMINISTRATION UNDER THE CONSOLIDATIONS APPROPRIATIONS ACT ("CAA") ON 4/15/2020 TO ASSIST IN MAINTAINING COMPENSATION COSTS AND EMPLOYEE HEADCOUNT FOLLOWING RECEIPT OF THE LOAN DURING THE PANDEMIC. THE LOAN HAS NOT YET BEEN FORGIVEN. HOWEVER, SINCE THE ORGANIZATION BELIEVES THAT THE REQUIREMENTS FOR FORGIVENESS HAVE BEEN MET AT 6/30/2021, THE FULL AMOUNT HAS BEEN RECOGNIZED AS A CONTRIBUTION ON THE FINANCIALS STATEMENTS AND HAS BEEN INCLUDED AS A GOVERNMENT GRANT ON THE 990. |
| FORM 990, PART XI, LINE 9: | ADDITIONAL EMPLOYEE RETENTION CREDIT NOT ON BOOKS -39,156. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR |
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