LINCOLN CHRISTIAN UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LINCOLN CHRISTIAN UNIVERSITY (EIN 37-0711798)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-04-04
- IRS object ID
- 202210949349301051
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-04T14:07:30-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 SW ADAMS STREET SUITE 1000 | AddressLine1Txt |
| City | PEORIA | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370711798 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINCOLN CHRISTIAN UNIVERSITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LINC | BusinessNameControlTxt |
| Phone | 2177323168 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAMPUS VIEW DR | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62656 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SILAS MCCORMICK | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2177323168 | PhoneNum |
| Signature | 2022-03-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SILAS | PersonFirstNm |
| Person Last | MCCORMICK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAMUEL A CIGELNIK | PreparerPersonNm |
| PTIN | P00324762 | PTIN |
| Phone | 3096714500 | PhoneNum |
| Preparation | 2022-03-28 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | 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 | SILAS MCCORMICK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAMPUS VIEW DR | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62656 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,793,778 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LINCOLNCHRISTIAN.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | LCU IS A HIGHER EDUCATION COMMUNITY WHOSE MISSION IS TO NUTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 326 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,320,266 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,234,814 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,168,577 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,544,935 | CYProgramServiceRevenueAmt |
| PY Investment Income | $100,648 | PYInvestmentIncomeAmt |
| CY Investment Income | $53,461 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,403 | PYOtherRevenueAmt |
| CY Other Revenue | $2,154 | CYOtherRevenueAmt |
| PY Total Revenue | $10,602,894 | PYTotalRevenueAmt |
| CY Total Revenue | $11,835,364 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,750,008 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,425,335 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,643,791 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,352,677 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $487,905 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,781,145 | PYOtherExpensesAmt |
| CY Other Expenses | $4,008,444 | CYOtherExpensesAmt |
| PY Total Expenses | $11,174,944 | PYTotalExpensesAmt |
| CY Total Expenses | $10,786,456 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$572,050 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,048,908 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,178,159 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,402,517 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,954,305 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,238,506 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,223,854 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,164,011 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO NUTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,478,254 | ExpenseAmt |
| Grant | $1,425,335 | GrantAmt |
| Revenue | $7,544,935 | RevenueAmt |
| Desc | LINCOLN CHRISTIAN UNIVERSITY IS A CHRISTIAN HIGHER EDUCATION COMMUNITY WHOSE MISSION IS TO NURTURE AND EQUIP CHRISTIANS WITH A BIBLICAL WORLDVIEW TO SERVE AND LEAD IN THE CHURCH AND THE WORLD. LCU OFFERS DEGREES IN EDUCATION, BIBLE/BIBLICAL STUDIES AND THEOLOGY, PRE-NURSING, SCIENCE, BUSINESS ADMINISTRATION, SPORTS MANAGEMENT, CHILDREN'S MINISTRY, CHRISTIAN MINISTRY, COMMUNICATION STUDIES, INTERCULTURAL STUDIES, MEDIA ARTS & MINISTRY, PHILOSOPHY AND APOLOGETICS, PREACHING MINISTRY, PSYCHOLOGY, CHURCH HISTORY/HISTORICAL THEOLOGY, SPIRITUAL FORMATION AND MINISTRY, WORSHIP MINISTRY, YOUTH AND FAMILY MINISTRY, ORGANIZATIONAL LEADERSHIP, AND COUNSELING. DEGREES AWARDED ARE AT THE FOLLOWING LEVELS: CERTIFICATES, ASSOCIATES, BACHELORS, MASTERS, AND DOCTORATES. | Desc |
| Total Program Service Expenses | $8,478,254 | 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 | 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 326 | 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIELLE FIELDS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2177323168 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAMPUS VIEW DR | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62656 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BRETT ANDERSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER W LAWLER | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAN VESELSKY | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DARRYL BOLEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GENE HARKER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER ARMSTRONG | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MORGAN ARSENAU | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAT MCDONALD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SILAS MCCORMICK | ||||||
| PRESIDENT | 40.00 | Yes (X) | $75,000 | $0 | $9,350 | Yes (X) |
| SUSAN ALBERS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMSEN MURRAY | ||||||
| CHAIRPERSON | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DANIELLE FIELDS | ||||||
| VICE PRESIDENT OF FINANCE | 40.00 | $2,935 | $0 | $360 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,935 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,710 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER COLLEGE CATERERS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25055 WEST VALLEY PARKWAY STE 120 | AddressLine1Txt |
| City | OLATHE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66061 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FOOD SERVICE | ServicesDesc |
| Compensation | $684,024 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $16,700 | MembershipDuesAmt |
| Fundraising | $4,040 | FundraisingAmt |
| Government Grants | $2,053,874 | GovernmentGrantsAmt |
| All Other Contributions | $2,160,200 | AllOtherContributionsAmt |
| Noncash Contributions | $10,000 | NoncashContributionsAmt |
| Total Contributions | $4,234,814 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SCHOOL OF UNDERGRADUATE STUDIES | 611000 | $2,878,996 | $2,878,996 |
| AUXILIARY | 611000 | $1,669,970 | $1,669,970 |
| SEMINARY | 611000 | $1,311,577 | $1,311,577 |
| NON-TRADITIONAL EDUCATION | 611000 | $1,273,622 | $1,273,622 |
| MISCELLANEOUS | 611000 | $374,890 | $374,890 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,880 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,880 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,544,935 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,444 | TotalRevenueColumnAmt |
| Exclusion | $49,444 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $954,047 | SecuritiesAmt |
| Other | $3,218 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $952,498 | SecuritiesAmt |
| Other | $750 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,549 | SecuritiesAmt |
| Other | $2,468 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,017 | TotalRevenueColumnAmt |
| Exclusion | $4,017 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,320 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,040 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $5,166 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,154 | TotalRevenueColumnAmt |
| Exclusion | $2,154 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,835,364 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,544,935 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $55,615 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,292,393 | TotalAmt |
| Program Services | $1,292,393 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,942 | TotalAmt |
| Program Services | $132,942 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $486,059 | TotalAmt |
| Program Services | $235,743 | ProgramServicesAmt |
| Management And General | $168,574 | ManagementAndGeneralAmt |
| Fundraising | $81,742 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,920,993 | TotalAmt |
| Program Services | $3,153,294 | ProgramServicesAmt |
| Management And General | $539,017 | ManagementAndGeneralAmt |
| Fundraising | $228,682 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $688,518 | TotalAmt |
| Program Services | $461,326 | ProgramServicesAmt |
| Management And General | $161,824 | ManagementAndGeneralAmt |
| Fundraising | $65,368 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,107 | TotalAmt |
| Program Services | $208,570 | ProgramServicesAmt |
| Management And General | $22,562 | ManagementAndGeneralAmt |
| Fundraising | $25,975 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,010 | TotalAmt |
| Management And General | $57,010 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,668 | TotalAmt |
| Management And General | $29,668 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,790 | TotalAmt |
| Program Services | $23,790 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,981 | TotalAmt |
| Program Services | $57,678 | ProgramServicesAmt |
| Management And General | $26,954 | ManagementAndGeneralAmt |
| Fundraising | $349 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,369 | TotalAmt |
| Program Services | $183,072 | ProgramServicesAmt |
| Management And General | $120,587 | ManagementAndGeneralAmt |
| Fundraising | $30,710 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401,791 | TotalAmt |
| Program Services | $374,846 | ProgramServicesAmt |
| Management And General | $26,945 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $487,507 | TotalAmt |
| Program Services | $327,698 | ProgramServicesAmt |
| Management And General | $159,809 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,361 | TotalAmt |
| Program Services | $44,992 | ProgramServicesAmt |
| Management And General | $1,153 | ManagementAndGeneralAmt |
| Fundraising | $1,216 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,112 | TotalAmt |
| Program Services | $8,965 | ProgramServicesAmt |
| Fundraising | $147 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,685 | TotalAmt |
| Program Services | $379,685 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $803,975 | TotalAmt |
| Program Services | $718,040 | ProgramServicesAmt |
| Management And General | $85,935 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICES | $605,492 | $605,492 | ||
| MISCELLANEOUS | $398,164 | $23,061 | $326,637 | $48,466 |
| CONSULTANTS | $151,985 | $109,114 | $37,621 | $5,250 |
| CHANGE IN SPLIT INTERES | $137,553 | $137,553 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,001 | TotalAmt |
| Management And General | $56,001 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,786,456 | TotalAmt |
| Program Services | $8,478,254 | ProgramServicesAmt |
| Management And General | $1,820,297 | ManagementAndGeneralAmt |
| Fundraising | $487,905 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,547 | BOYAmt |
| EOY | $1,001,548 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,242,340 | BOYAmt |
| EOY | $1,379,394 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $694,704 | BOYAmt |
| EOY | $483,533 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,992 | BOYAmt |
| EOY | $530,144 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,721 | BOYAmt |
| EOY | $6,721 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,450 | BOYAmt |
| EOY | $64,625 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,240,095 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,122,265 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,647,902 | BOYAmt |
| EOY | $13,117,830 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,480,936 | BOYAmt |
| EOY | $4,118,209 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,865 | BOYAmt |
| EOY | $12,087 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,463,168 | BOYAmt |
| EOY | $4,667,892 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,534 | BOYAmt |
| EOY | $20,534 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,178,159 | BOYAmt |
| EOY | $25,402,517 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,397 | BOYAmt |
| EOY | $431,672 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $687,361 | BOYAmt |
| EOY | $475,399 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,646,683 | BOYAmt |
| EOY | $8,193,070 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,274,864 | BOYAmt |
| EOY | $1,138,365 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,954,305 | BOYAmt |
| EOY | $10,238,506 | 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 | $3,495,320 | BOYAmt |
| EOY | $4,373,786 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,728,534 | BOYAmt |
| EOY | $10,790,225 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,223,854 | BOYAmt |
| EOY | $15,164,011 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,178,159 | BOYAmt |
| EOY | $25,402,517 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,048,908 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $891,249 | 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) |
|---|---|---|
| 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 |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,450,133 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,298,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,612,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,320,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,234,814 | CurrentTaxYearAmt |
| Total | $13,916,176 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,450,133 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,298,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,612,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,320,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,234,814 | CurrentTaxYearAmt |
| Total | $13,916,176 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $203,374 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,712,802 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $94,404 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,790 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $138,932 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,915 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,444 | CurrentTaxYearAmt |
| Total | $499,485 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,415,661 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $42,945,099 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95120 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93310 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,385,565 | BeginningYearBalanceAmt |
| Contributions | $191,458 | ContributionsAmt |
| Investment Earnings Or Losses | $667,534 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $557,056 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,687,501 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,301,066 | BeginningYearBalanceAmt |
| Contributions | $109,682 | ContributionsAmt |
| Investment Earnings Or Losses | $42,074 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $67,257 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,385,565 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,336,831 | BeginningYearBalanceAmt |
| Contributions | $202,720 | ContributionsAmt |
| Investment Earnings Or Losses | -$66,530 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $171,955 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,301,066 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,227,120 | BeginningYearBalanceAmt |
| Contributions | $121,188 | ContributionsAmt |
| Investment Earnings Or Losses | $59,390 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $70,867 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,336,831 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,026,467 | BeginningYearBalanceAmt |
| Contributions | $115,205 | ContributionsAmt |
| Investment Earnings Or Losses | $187,701 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $102,253 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,227,120 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $636,155 | OtherCostOrOtherBasisAmt |
| Book Value | $636,155 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,325,248 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,955,298 | DepreciationAmt |
| Book Value | $11,369,950 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,374,105 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,229,936 | DepreciationAmt |
| Book Value | $144,169 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,904,587 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,937,031 | DepreciationAmt |
| Book Value | $967,556 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,117,830 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FARMLAND | Desc |
| Book Value | $4,667,892 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $4,667,892 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY LIABILITY | $806,809 |
| CHARITABLE TRUST LIABILITY | $42,676 |
| FEDERAL PERKINS LIABILITY | $288,880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,138,365 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,136,755 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $891,249 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $891,249 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,245,506 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $29,668 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,560,190 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,589,858 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,835,364 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,196,598 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,196,598 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $29,668 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,560,190 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,589,858 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,786,456 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ON JUNE 1, 2009, THE UNIVERSITY ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S NEW ACCOUNTING REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. UNDER THESE NEW REQUIREMENTS, A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS INITIALLY AND SUBSEQUENTLY MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE UNIVERSITY DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS A RESULT OF IMPLEMENTING THE NEW REQUIREMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS NETTED AGAINST REVENUE 1,425,335. CHANGE IN VALUE OF SPLIT-INTEREST 137,553. FUNDRAISING EXPENSES -5,166. GAIN ON SALE OF FIXED ASSETS 2,468. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS NETTED AGAINST REVENUE 1,425,335. CHANGE IN VALUE OF SPLIT-INTEREST 137,553. FUNDRAISING EXPENSES -5,166. GAIN ON SALE OF FIXED ASSETS 2,468. |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 6 | FormAndLineReferenceDesc |
| Explanation | LCU RECEIVES FINANCIAL AID FROM THE STATE OF ILLINOIS AND AID FROM THE FEDERAL GOVERNMENT IN THE FORM OF PELL GRANTS, SEOG, FEDERAL DIRECT STUDENT LOANS, ACADEMIC COMPETITIVENESS GRANTS, AND PERKINS LOANS. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | 10% INTERNATIONAL STUDENT GRANT FOR CHINESE CITIZENS STUDYING AT LCU | TypeOfAssistanceTxt |
| Region | CHINA | RegionTxt |
| Recipient | 27 | RecipientCnt |
| Cash Grant | $132,942 | CashGrantAmt |
| Manner Of Cash Disbursement | PER SEMESTER, ON ACCOUNT | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| TRADITIONAL UNDERGRADUATE STUDENTS | 261 | $893,738 |
| NON-TRADITIONAL UNDERGRADUATE | 23 | $21,583 |
| SEMINARY/GRADUATE STUDENT GRANTS | 124 | $226,517 |
| ENDOWED SCHOLARSHIPS | 62 | $150,555 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS PRESENTED TO THE FINANCE TEAM WHO PRESENTS IT TO THE FULL BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR THE BOARD OF TRUSTEES AND KEY OFFICERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST AGREEMENTS WHERE THEY WOULD DISCLOSE PERTINENT INFORMATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | OFFICER AND KEY EMPLOYEE'S COMPENSATION IS COMPARED TO SIMILAR SIZED ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | LCU'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST AGREEMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER SERVICES: PROGRAM SERVICE EXPENSES 23,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,790. |
| FORM 990, PART IX, LINE 24E | BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 56,001. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,001. |
| FORM 990, PART XII, LINE 2C: | THE FINANCE TEAM OVERSEES THE SELECTION OF THE INDEPENDENT AUDITOR AND THE AUDITING PROCESS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |