MOUNT VERNON NAZARENE UNIVERSITY: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- MOUNT VERNON NAZARENE UNIVERSITY (EIN 31-0725957)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202221369349308512
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T13:04:51-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402413902 | 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 | 310725957 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mount Vernon Nazarene University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 7403979000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Scott Campbell | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Scott | PersonFirstNm |
| Person Last | Campbell | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Emilie Knieriem | PreparerPersonNm |
| PTIN | P01330194 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henry W Spaulding II | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $74,884,405 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mvnu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Mount Vernon Nazarene University is an accredited four year liberal arts University that confers two and four year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 27 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 1249 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | -$254,157 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,991,653 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,094,323 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,388,263 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $55,243,036 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,260,615 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,059,358 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$38,225 | PYOtherRevenueAmt |
| CY Other Revenue | -$203,999 | CYOtherRevenueAmt |
| PY Total Revenue | $60,602,306 | PYTotalRevenueAmt |
| CY Total Revenue | $70,192,718 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $24,865,235 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $26,747,624 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,272,194 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,830,727 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,174,043 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,405,509 | PYOtherExpensesAmt |
| CY Other Expenses | $13,710,915 | CYOtherExpensesAmt |
| PY Total Expenses | $59,542,938 | PYTotalExpensesAmt |
| CY Total Expenses | $61,289,266 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,059,368 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,903,452 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $101,311,381 | TotalAssetsBOYAmt |
| Total Assets EOY | $109,148,001 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,780,466 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,796,894 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $83,530,915 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $96,351,107 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Mount Vernon Nazarene University is an accredited four year liberal arts University that confers two and four year degrees and graduate degrees in a variety of academic disciplines. In addition, it provides logistical support for the educational and theological efforts of the Church of the Nazarene and other like-minded religious and educational organizations. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $54,921,079 | ExpenseAmt |
| Grant | $26,747,624 | GrantAmt |
| Revenue | $55,128,494 | RevenueAmt |
| Desc | The University is a four-year institution of higher education offering the degrees of Associate in Arts, Associate in Applied Science, Bachelor of Arts, Bachelor of Science, Masters of Business Administration, Masters of Science in Management, Master of Arts in Education and such other Baccalaureate and Graduate degrees as may be authorized by the Board of Trustees of the University, and permitted by the State of Ohio, and the Higher Learning Commission; Member - North Central Association. For the year ended June 30, 2021 the University conferred 540 undergraduate and graduate degrees. Average Institution-based financial aid for traditional students was $18,953 compared with total direct costs of $40,500. Average enrollment head count was 1,995 students. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $166,453 | ExpenseAmt |
| Revenue | $114,542 | RevenueAmt |
| Desc | The University provides logistical and facility support for like-minded religious and educational organizations. Organizations historically served include The North Central Ohio District Church of the Nazarene, the National Christian School Athletic Association, the YMCA Great Lakes Leaders Training School, area primary and secondary schools and many others. During the year ended June 30, 2021 the University's efforts in this Program Service area were dramatically impacted by COVID-19 pandemic related state and local governmental restrictions on the number and manner of gatherings and travel. it is anticipated that such activity will return to prior years' levels over the next two fiscal years. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $55,087,532 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2828 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1249 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 27 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Scott Campbell | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7403979000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (56 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| D GEOFFREY KUNSELMAN | |||||||
| CHAIRMAN, BOARD OF TRUSTEES | 3.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HENRY W SPAULDING | |||||||
| PRESIDENT, CEO | 40.0 | Yes (X) | Yes (X) | $193,810 | $0 | $67,595 | |
| LARRY J HAMMOND | |||||||
| SECRETARY, BOARD OF TRUSTEES | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT J MAHAFFEY | |||||||
| VICE-CHAIR, BOARD OF TRUSTEES | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AARON L ZOLLARS | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| ADAM M CARR | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| ANGELA L CASTLEMAN | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| BRENDA L WEGHORST | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| BRET M LAYTON | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN D DANIELS | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| BRYAN K CLAY | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| CATHY M MANSON | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS STETLER | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL L HANSON | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DARYL L BLANK | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DAVID B LUTZ | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $200 | $0 | $0 | ||
| DAVID D ROOSE | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH MONROE | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DONALD R NELSON | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DOUGLAS S WYATT | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DOUGLAS W BOQUIST | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| DWAYNE P MILLS | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD J PHILLIPS | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| GORDON B RUNYON JR | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| HOWARD E SLIBECK | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| J KEVIN DENNIS | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| JAMES D RADCLIFFE | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| JASON D BURGEY | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| KARI TAYLOR | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| KATHY G GREENICH | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| KENT A ESTEP | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN J JACK | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| LAURA E CROUCH | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| LEE T SKIDMORE | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MARK D STIVERSON | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MELODY E TORRALBA | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL J CULLADO | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL W LEGG | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| MIKEL L CHEEK | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| OLLIE PARSONS | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| PAIGE GRAVES | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK T DODDS SR | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT S MAHAFFEY | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| RUSSELL BAILEY | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| SHARON S DODDS | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| THERESA M SCHNIPKE | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS G MESSENGER | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS L GATES II | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY M SMITH | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| TOM M ZILE | |||||||
| MEMBER, BOARD OF TRUSTEES (EXPIRING) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| TREVOR H JOHNSTON | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| WENDELL D BROWN | |||||||
| MEMBER, BOARD OF TRUSTEES | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| B BARNETT COCHRAN | |||||||
| VICE PRESIDENT FOR ACADEMIC AFFAIRS, CAO | 40.0 | Yes (X) | $116,813 | $0 | $13,761 | ||
| SCOTT L CAMPBELL | |||||||
| VICE PRESIDENT FOR FINANCE, CFO | 40.0 | Yes (X) | $115,092 | $0 | $29,953 | ||
| CAROL DOROUGH | |||||||
| DEAN, SCHOOL OF NURSING AND HEALTH SCIENCES | 40.0 | $110,744 | $0 | $10,997 | Yes (X) | ||
| JAMES W SMITH | |||||||
| VICE PRESIDENT FOR UNIVERSITY RELATIONS | 40.0 | $107,749 | $0 | $46,240 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $644,408 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $168,546 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | ||||||
| 25055 WEST VALLEY PARKWAY | SUITE 120 | OLATHE | KS | 66061 | FOOD SERVICES | $1,731,505 |
| CARNEGIE DARTLET LLC | ||||||
| 210 LITTLETON RD | STE 100 | WESTFORD | MA | 01886 | MARKETING SERVICES | $1,357,152 |
| UMR Inc | ||||||
| PO BOX 860689 | MINNEAPOLIS | MN | 554860689 | EMPLOYEE HEALTH PLAN TPA SERVICES | $459,741 | |
| SMALLS ASPHALT PAVING INC | ||||||
| PO BOX 552 | GAMBIER | OH | 430220552 | GRADING AND PREPARATION OF ATHLETIC FIELDS | $350,042 | |
| RUFFALO NOEL LEVITZ LLC | ||||||
| PO BOX 718 | DES MOINES | IA | 503030718 | ENROLLMENT MARKETING & CONSULTING | $195,368 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $7,927,223 | GovernmentGrantsAmt |
| All Other Contributions | $4,167,100 | AllOtherContributionsAmt |
| Noncash Contributions | $1,178,567 | NoncashContributionsAmt |
| Total Contributions | $12,094,323 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT TUITION AND FEES | 611310 | $46,148,971 | $46,148,971 |
| STUDENT HOUSING AND FOOD SERVICES | 611310 | $8,165,970 | $8,165,970 |
| STUDENT ORGANIZATION AND ACTIVITY REVENUE | 611310 | $364,543 | $364,543 |
| AUXILIARY EXEMPT FUNCTION REVENUE | 611310 | $563,552 | $563,552 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $55,243,036 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $579,976 | TotalRevenueColumnAmt |
| Exclusion | $579,976 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $110,031 | RealAmt |
| Personal | $8,100 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $78,423 | RealAmt |
| Personal | $4,413 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $31,608 | RealAmt |
| Personal | $3,687 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,295 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,687 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,608 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,412,879 | SecuritiesAmt |
| Other | $675,354 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,604,891 | SecuritiesAmt |
| Other | $3,960 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,807,988 | SecuritiesAmt |
| Other | $671,394 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,479,382 | TotalRevenueColumnAmt |
| Exclusion | $2,479,382 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| VENDING, PRINTING & COPYING COMMISSIONS | 900099 | $18,550 | $18,550 | |
| GRAND HOTEL INCOME (LOSS) | 721110 | -$257,844 | -$257,844 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$239,294 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,192,718 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,243,036 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$254,157 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,109,516 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,221 | TotalAmt |
| Program Services | $129,221 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,618,403 | TotalAmt |
| Program Services | $26,618,403 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $548,601 | TotalAmt |
| Program Services | $134,334 | ProgramServicesAmt |
| Management And General | $414,267 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,641 | TotalAmt |
| Program Services | $311,814 | ProgramServicesAmt |
| Management And General | $165,827 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,095,388 | TotalAmt |
| Program Services | $11,272,280 | ProgramServicesAmt |
| Management And General | $3,216,388 | ManagementAndGeneralAmt |
| Fundraising | $606,720 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,927 | TotalAmt |
| Program Services | $183,219 | ProgramServicesAmt |
| Management And General | $42,117 | ManagementAndGeneralAmt |
| Fundraising | $12,591 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,701,174 | TotalAmt |
| Program Services | $1,880,924 | ProgramServicesAmt |
| Management And General | $1,667,022 | ManagementAndGeneralAmt |
| Fundraising | $153,228 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769,996 | TotalAmt |
| Program Services | $735,672 | ProgramServicesAmt |
| Management And General | $8,494 | ManagementAndGeneralAmt |
| Fundraising | $25,830 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,824 | TotalAmt |
| Program Services | $1,206 | ProgramServicesAmt |
| Management And General | $54,618 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,725 | TotalAmt |
| Management And General | $91,725 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,549 | TotalAmt |
| Management And General | $78,549 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,989 | TotalAmt |
| Program Services | $863,708 | ProgramServicesAmt |
| Management And General | $182,995 | ManagementAndGeneralAmt |
| Fundraising | $38,286 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,231,163 | TotalAmt |
| Program Services | $1,198,995 | ProgramServicesAmt |
| Management And General | $15,702 | ManagementAndGeneralAmt |
| Fundraising | $16,466 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,146,840 | TotalAmt |
| Program Services | $1,202,290 | ProgramServicesAmt |
| Management And General | $826,872 | ManagementAndGeneralAmt |
| Fundraising | $117,678 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $950,023 | TotalAmt |
| Program Services | $255,154 | ProgramServicesAmt |
| Management And General | $692,050 | ManagementAndGeneralAmt |
| Fundraising | $2,819 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,684,960 | TotalAmt |
| Program Services | $198,653 | ProgramServicesAmt |
| Management And General | $1,484,592 | ManagementAndGeneralAmt |
| Fundraising | $1,715 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,057 | TotalAmt |
| Program Services | $412,953 | ProgramServicesAmt |
| Management And General | $26,340 | ManagementAndGeneralAmt |
| Fundraising | $41,764 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,857 | TotalAmt |
| Program Services | $54,189 | ProgramServicesAmt |
| Management And General | $13,318 | ManagementAndGeneralAmt |
| Fundraising | $11,350 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,316 | TotalAmt |
| Management And General | $290,216 | ManagementAndGeneralAmt |
| Fundraising | $4,100 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,971,587 | TotalAmt |
| Management And General | $2,971,587 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,974 | TotalAmt |
| Management And General | $343,974 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD SERVICE / STUDENT HEALTH INSURANCE | $1,923,490 | $1,923,490 | ||
| CURRICULUM EXPENSES | $208,384 | $208,384 | ||
| UNCOLLECTIBLE STUDENT RECEIVABLES | $49,699 | $49,699 | ||
| ALLOCATION OF ITS AND FACILITY SERVICES | $0 | $7,452,944 | -$7,594,440 | $141,496 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,478 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $35,478 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,289,266 | TotalAmt |
| Program Services | $55,087,532 | ProgramServicesAmt |
| Management And General | $5,027,691 | ManagementAndGeneralAmt |
| Fundraising | $1,174,043 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,150 | BOYAmt |
| EOY | $21,134 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,681,385 | BOYAmt |
| EOY | $15,657,566 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,172 | BOYAmt |
| EOY | $1,368,754 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $931,290 | BOYAmt |
| EOY | $696,742 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,178,580 | BOYAmt |
| EOY | $895,968 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,540 | BOYAmt |
| EOY | $124,988 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,326 | BOYAmt |
| EOY | $571,638 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $123,810,983 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,320,500 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,620,072 | BOYAmt |
| EOY | $60,490,483 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,637,876 | BOYAmt |
| EOY | $29,285,753 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,990 | BOYAmt |
| EOY | $34,975 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,311,381 | BOYAmt |
| EOY | $109,148,001 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,394,661 | BOYAmt |
| EOY | $2,621,578 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,559,485 | BOYAmt |
| EOY | $1,611,887 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,652,355 | BOYAmt |
| EOY | $7,297,984 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,035 | BOYAmt |
| EOY | $334,865 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,521,725 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,233,205 | BOYAmt |
| EOY | $930,580 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,780,466 | BOYAmt |
| EOY | $12,796,894 | 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 | $64,708,141 | BOYAmt |
| EOY | $72,604,274 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,822,774 | BOYAmt |
| EOY | $23,746,833 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,530,915 | BOYAmt |
| EOY | $96,351,107 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,311,381 | BOYAmt |
| EOY | $109,148,001 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $8,903,452 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,912,486 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $4,254 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | 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 Minus3 Years | $5,669,167 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,019,340 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,991,653 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,094,323 | CurrentTaxYearAmt |
| Total | $27,774,483 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,669,167 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,019,340 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,991,653 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,094,323 | CurrentTaxYearAmt |
| Total | $27,774,483 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,747,466 | SubstantialContributorsTotAmt |
| Public Support Total170 | $23,027,017 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,008,310 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,472,148 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,916,227 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,553,654 | CurrentTaxYearAmt |
| Total | $7,950,339 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,079 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,307 | CurrentTaxYearAmt |
| Total | $125,451 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $35,850,273 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $213,969,183 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.6423 | PublicSupportCY170Pct |
| Public Support PY170 | 0.5108 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II RETURN YEAR COLUMN HEADINGS | Per IRS Form 990 instructions, public support is measured using a 5-year computation period that includes the current year and 4 prior years, including short years. The 990 filing for the short period ended June 30, 2019 was filed on a 2018 IRS Form 990. In order to calculate public support, per the form instructions, the 2018 column includes both tax periods which were filed on a 2018 Form and the 2016 column has been zeroed out. -6/1/17 to 5/31/18 -6/1/18 to 5/31/19 -6/1/19 to 6/30/19 -7/1/19 to 6/30/20 -7/1/20 to 6/30/21 |
| Schedule A, Part II PUBLIC SUPPORT TEST | The University received tax-exempt status as a school under IRC Section 170(b)(1)(A)(ii). However, in order to utilize the special rule on Schedule B , the University has completed Schedule A Part II in order to demonstrate that the organization's activities have met the 33 1/3% support test. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - VENDING, PRINTING & COPYING COMMISSIONS, COLUMN A - , COLUMN B - 36353.0, COLUMN C - 33079.0, COLUMN D - 24712.0, COLUMN E - 31307.0, COLUMN F - 125451.0; |
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 | $23,190,231 | BeginningYearBalanceAmt |
| Contributions | $210,094 | ContributionsAmt |
| Investment Earnings Or Losses | $6,042,399 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $512,717 | GrantsOrScholarshipsAmt |
| Other Expenditures | $147,431 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $28,782,576 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,636,480 | BeginningYearBalanceAmt |
| Contributions | $138,823 | ContributionsAmt |
| Investment Earnings Or Losses | $885,080 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $392,023 | GrantsOrScholarshipsAmt |
| Other Expenditures | $78,129 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $23,190,231 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,698,262 | BeginningYearBalanceAmt |
| Contributions | $21,322 | ContributionsAmt |
| Investment Earnings Or Losses | $960,301 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $9,061 | GrantsOrScholarshipsAmt |
| Other Expenditures | $34,344 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $22,636,480 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,188,471 | BeginningYearBalanceAmt |
| Contributions | $199,721 | ContributionsAmt |
| Investment Earnings Or Losses | $837,766 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $494,356 | GrantsOrScholarshipsAmt |
| Other Expenditures | $33,340 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $21,698,262 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,672,176 | BeginningYearBalanceAmt |
| Contributions | $409,692 | ContributionsAmt |
| Investment Earnings Or Losses | $1,624,692 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $414,602 | GrantsOrScholarshipsAmt |
| Other Expenditures | $103,487 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $21,188,471 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.2032 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.3951 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.4017 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,390,582 | OtherCostOrOtherBasisAmt |
| Book Value | $4,390,582 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $79,075,225 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,145,500 | DepreciationAmt |
| Book Value | $46,929,725 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,861,883 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,447,500 | DepreciationAmt |
| Book Value | $3,414,383 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,483,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,727,500 | DepreciationAmt |
| Book Value | $5,755,793 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $60,490,483 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LIABILITY UNDER UNITRUST AGREEMENTS | $16,584 |
| ADVANCES FROM GOVERNMENT FOR FEDERAL LOANS | $913,996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $930,580 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V YEAR COLUMN HEADINGS | THE SECOND PRIOR TAX YEAR REPRESENTS BOTH A SHORT TAX YEAR FOR THE PERIOD JUNE 1, 2019 THROUGH JUNE 30, 2019 AND THE 12 MONTH PERIOD ENDED MAY 31, 2019. THEREFORE, THE YEAR COLUMN HEADINGS IN PART V REPRESENT THE FOLOWING ACTUAL TAX YEARS: CURRENT YEAR = 2020 TAX YEAR; PRIOR YEAR = 2019 TAX YEAR; TWO YEARS BACK = 2018 SHORT YEAR AND 2018 FISCAL YEAR; THREE YEARS BACK = 2017 TAX YEAR; FOUR YEARS BACK = 2016 TAX YEAR. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The University's endowment primarily consists of seven categories for use: scholarship/student loan, academic support, mission outreach, maintenance and energy, equipment acquisition, lecture series, and quasi. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Internal Revenue Service has ruled that the University is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a public charity described in Section 501(c)(3). Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2021 and 2020. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amount accrued for interest or penalties as of June 30, 2021 and 2020. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | Available on website and guides |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Students receive financial aid from various federal Department of Education programs and from state student financial aid programs. The University also receives a grant from the federal Department of Education to assist with improving student retention and baccalaureate completion. The University has also received funds related to COVID-19 relief including the Payroll Protection Program (PPP) and the Higher Education Emergency Relief Fund (HEERF). |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KNOX COUNTY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 E GAMBIER ST | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 311768219 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $116,610 | CashGrantAmt |
| Purpose Of Grant | ESTABLISHMENT OF ENDOWMENT FOR MAINTENANCE OF UNIVERSITY PROPERTY | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| MERIT-BASED SCHOLARSHIPS | 3990 | $19,784,804 |
| NEED-BASED SCHOLARSHIPS | 1540 | $3,417,888 |
| DEMOGRAPHIC-BASED SCHOLARSHIPS | 1708 | $1,932,630 |
| PROGRAM/CAREER-BASED SCHOLARSHIPS | 639 | $473,747 |
| SERVICES BASED SCHOLARSHIPS | 122 | $41,925 |
| COVID RELATED GRANTS UNDER THE AUSPICIES OF THE US DEPARTMENT OF EDUCATION | 1299 | $962,046 |
| EMERGENCY ASSISTANCE GRANTS | 3 | $5,363 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Disbursements in furtherance of the University's exempt programs are made in accordance with procedures or subject to conditions established by the institution's governing board designed to insure that individuals and organizations receiving disbursements from the organization in furtherance of its exempt programs are adequately investigated to insure that they are qualifying recipients. Students receiving scholarships, student loans, etc. are judged worthy by the institution's assessment on the basis of academic achievement, financial needs and other similar standards. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HENRY W SPAULDING | ||||||||||||||
| PRESIDENT, CEO | $172,030 | $0 | $0 | $0 | $21,780 | $0 | $25,200 | $0 | $42,395 | $0 | $261,405 | $0 | $0 | $0 |
| JAMES W SMITH | ||||||||||||||
| VICE PRESIDENT FOR UNIVERSITY RELATIONS | $102,295 | $0 | $0 | $0 | $5,454 | $0 | $3,600 | $0 | $42,640 | $0 | $153,989 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | For Henry W. Spaulding, II: Housing is provided, on a taxable basis, in a residence owned by the University. For Henry W. Spaulding and James W. Smith, a ministerial housing allowance was provided. This benefit is not taxable for federal income tax purposes, but is considered taxable self-employment income for SECA purposes. All employees with qualifying ministerial credentials are eligible for this benefit. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | MVNU has a membership with a social club that Henry W. Spaulding II, President, uses for business purposes. No amount is treated as taxable compensation because it is 100% business use. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF MOUNT VERNON OHIO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 316400234 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2016-09-01 | BondIssuedDt |
| Issue Price | $8,930,834 | IssuePriceAmt |
| Purpose | REFUND 2011 BONDS | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,632,850 | RetiredAmt |
| Total Proceeds | $8,930,834 | TotalProceedsAmt |
| Other Spent Proceeds | $8,930,834 | OtherSpentProceedsAmt |
| Refunding Tax Exempt Bonds | Yes (true) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part III, Line 9 ESTABLISHMENT OF WRITTEN PROCEDURES | THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S ABILITY TO REMAIN IN COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. |
| Schedule K, Part IV, Line 7 PROCEDURES TO UNDERTAKE CORRECTIVE ACTION | THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAM PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. |
| Schedule K, Part V ESTABLISHMENT OF WRITTEN PROCEDURES | THE ORGANIZATION HAS ADOPTED WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART V SUPPLEMENTAL INFORMATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $226,961 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIPS AND EMPLOYEE DEPENDENT TUITION ASSISTANCE | TypeOfAssistanceTxt |
| Assistance Purpose | institutionally funded financial aid | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| HENRY W SPAULDING III | |||
| CHILD OF HENRY W. SPAULDING, II, PRESIDENT | $70,469 | EMPLOYEE COMPENSATION | false |
| MEGAN B BURDEN | |||
| CHILD OF HENRY W. SPAULDING, II, PRESIDENT | $22,634 | EMPLOYEE COMPENSATION | false |
| TAMMI J BROWN | |||
| SPOUSE OF WENDELL D. BROWN, TRUSTEE | $44,592 | EMPLOYEE COMPENSATION | false |
| LYNDSEY D MCPHERSON | |||
| CHILD OF LARRY J. HAMMOND, TRUSTEE | $35,284 | EMPLOYEE COMPENSATION | false |
| MATTHEW C MCPHERSON | |||
| SON-IN-LAW OF LARRY J. HAMMOND, TRUSTEE | $51,027 | EMPLOYEE COMPENSATION | false |
| PRISCILLA C MILLS | |||
| CHILD OF JAMES D. RADCLIFFE, TRUSTEE | $39,973 | EMPLOYEE COMPENSATION | false |
| TIMOTHY D RADCLIFFE | |||
| CHILD OF JAMES D. RADCLIFFE, TRUSTEE | $74,260 | EMPLOYEE COMPENSATION | false |
| ERIC STETLER | |||
| BROTHER OF CHRIS STETLER, TRUSTEE | $122,548 | EMPLOYEE COMPENSATION | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part III, Column (b) NAME OF INTERESTED PERSON | FormAndLineReferenceDesc |
| Explanation | COLLEGES, UNIVERSITIES AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,044 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,163,453 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Other - COST OF CONSTRUCTION | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | VARIOUS ITEMS FOR PRIZES AND INCENTIVES - | Desc |
| Contribution | 44 | ContributionCnt |
| Noncash Contributions Rpt F990 | $12,070 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule M, Part I, Line 9 LINE 9 - SECURITIES, PUBLICLY TRADED | NUMBER OF CONTRIBUTIONS |
| Schedule M, Part I, Line 15 LINE 15 - REAL ESTATE - RESIDENTIAL | NUMBER OF CONTRIBUTIONS |
| Schedule M, Part I, Line 25 LINE 25 - OTHER: VARIOUS ITEMS FOR PRIZES AND INCENTIVES | NUMBER OF CONTRIBUTIONS |
| Schedule M, Part I Explanations of reporting method for number of contributions | Securities - Publicly traded - NUMBER OF CONTRIBUTIONS Other - VARIOUS ITEMS FOR PRIZES AND INCENTIVES - NUMBER OF CONTRIBUTIONS Real estate - Residential - NUMBER OF CONTRIBUTIONS |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | From the Organization's Bylaws: Section 8: Duties of the Executive Committee of the Board of Trustees. In the interim of annual or special meetings of the Board of Trustees, the management of the affairs of the Corporation shall be vested in the Executive Committee. 1. The Executive Committee shall meet as often as is necessary and shall be governed by such rules as it may adopt, provided such rules and regulations are in harmony with the bylaws of the Corporation. 2. The Executive Committee shall act on whatever matters of corporation business as shall be referred and assigned to it by the Board of Trustees. 3. The Executive Committee may by resolution authorize the sale, conveyance, or mortgaging of any real property held by the Corporation, other than the main campus. 4. The Executive Committee shall approve the guidelines under which the Senior Administrators of the University are selected. The President shall confer with the Executive Committee prior to selection, reassignment, or termination of a senior administrator. 5. The Executive Committee shall keep a record of its proceedings and copies of these minutes shall be sent to each member of the Executive Committee within five days after the executive meeting. Minutes of action must also be received by the members of the Board of Trustees at its next meeting. 6. The Executive Committee may authorize and approve resolutions necessary to open and close bank, stock, bonds and other investment accounts and designate signatory authority thereon. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Robert J. Mahaffey and Robert S. Mahaffey - Family relationship, Robert J. Mahaffey and Kevin J. Jack - Family relationship |
| Form 990, Part VI, Line 4 Significant changes to organizational documents | The Organization's By-Laws were revised to change the manner of election and number of members of the Board of Trustees. Board Members now consist of the Superintendents of the Eight (8) Districts on the East Central Educational Region of the Church of the Nazarene and Eighteen At-Large members elected by the Board from a slate of those nominated by said Districts. The president of the University is also an ex-officio member of the Board. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The return is reviewed by University management and a knowledgeable third party before filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | From the By-Laws: A. Disclosure and Review - Each year each Trustee is required to submit a signed Conflict of Interest Disclosure Form. Additionally, immediately upon recognizing that there is a potential conflict of interest that has not been previously disclosed, the Trustee is required to file an amended disclosure form. The President's Office will compile the forms and send them to the Chair of the Board of Trustees for review. The Executive Committee will review the forms annually and determine if there is a conflict of interest. If so, the President of the University and Chair of the Board will be informed regarding which Trustee(s) and the nature of the conflict and how it will be addressed. The Chair of the Board will inform the Trustee with the conflict regarding the decision. B. Consideration of Matters involving Conflict of Interest - If a circumstance should arise where it may be in the best interest of the University to engage in a transaction despite the conflict of interest, after disclosure of the conflict of interest, the individual with whom the conflict of interest is present must abstain from any discussion or deliberation regarding the matter (unless the Board of Trustees or administration requests information or interpretation for special reasons), and abstain from any decision on the matter. Record of such individual's withdrawal from participation in the discussion, deliberation, and decision on the matter should be noted in any minutes of the session at which such matter is considered. Should a potential conflict of interest matter require an Executive Committee or Board Vote to resolve, those concerned shall be present at the time of the vote. The Board should approve the transaction, on a majority vote of the disinterested Trustees, only if the Trustees believe that the transaction is in the best interests of the University and that, with respect to other alternatives, the transaction is the most favorable or reasonable to the University. |
| Form 990, Part VI, Line 19 Required documents available to the public | Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are currently available upon request to entities determined by management to have a legitimate interest. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 4254; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| MVNU MANAGEMENT LLC | |||||||||
| 800 MARTINSBURG RD | MOUNT VERNON | OH | 43050 | 472839129 | HOSPITALITY MANAGEMENT | OH | $868,304 | $331,353 | MOUNT VERNON NAZARENE UNIVERSITY |
| MOUNT VERNON GRAND HOTEL LLC | |||||||||
| 800 MARTINSBURG RD | MOUNT VERNON | OH | 43050 | 814919801 | REAL ESTATE HOLDING AND MANAGEMENT | OH | $0 | $7,617,686 | MOUNT VERNON NAZARENE UNIVERSITY |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNT VERNON NAZARENE UNIVERSITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARTINSBURG RD | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311398494 | EIN |
| Primary Activities | FUND MGMT (INACTIVE) | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Type I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARTINSBURG RD | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE REMAINDER TRUST | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |