2022-05-13T16:24:18-05:00 2021-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2020-07-01 486088461 EMPORIA STATE UNIVERSITY FOUNDATION % SHANE SHIVLEY EMPO 6203415440 1500 HIGHLAND STREET EMPORIA KS 66801 JENNIFER SAUDER CFO/CORP TREASURER 6203415440 2022-05-15 true JENNIFER SAUDER XXX-XX-XXXX Michael J Engle P00482834 8162216300 2022-05-15 3 2020 2022-09-23 18:48:47Z SHANE SHIVLEY 1500 HIGHLAND STREET EMPORIA KS 66801 27465927 false X WWW.EMPORIA.EDU/FOUNDATION-GIVING/ X 1952 KS INSPIRING PHILANTHROPY TO CHANGE LIVES AT EMPORIA STATE UNIVERSITY. 15 15 63 50 -30024 0 7798503 9512259 0 0 2169259 4200202 1347030 2055952 11314792 15768413 8017447 8598370 0 0 1777859 1879069 36223 34860 1341221 3605507 924640 13437036 11436939 -2122244 4331474 111316973 139579484 2348613 2510268 108968360 137069216 RAISING AND MANAGING PHILANTHROPIC RESOURCES TO ADVANCE THE MISSION OF EMPORIA STATE UNIVERSITY. false false 8592370 8598370 0 SCHOLARSHIPS, GRANTS AND PAYMENTS TO EMPORIA STATE UNIVERSITY FOR GROWTH AND DEVELOPMENT OF CAMPUS AND ACADEMIC ACTIVITIES. 199940 0 0 VARIOUS RELATED EXPENSES INCURRED IN THE OPERATION OF THE FOUNDATION PROGRAM TO PROVIDE SCHOLARSHIPS AND PROMOTE THE GROWTH OF EMPORIA STATE UNIVERSITY. 8792310 true true false false false true false true false true true true false true true false true false false false true false false true true false false true true true false false false false false false false false true false false false false true true false false false true 32 0 true 63 true true true false false false false true true false false false false false false false false false X 15 15 false false false false false true false true true false false false true true true true true true false false KS X SHANE SHIVLEY 6203415440 1500 HIGHLAND ST EMPORIA KS 66801 SHANE SHIVLEY PRESIDENT 45.0 0.0 X 180158 0 29525 JENNIFER DENTON VP FOR ALUMNI & STEWARDSHIP 45.0 0.0 X 119372 0 19516 JENNIFER COLLINS CORPORATE SECRETARY 40.0 0.0 X 42161 0 12327 JENNIFER DALTON CORPORATE TREASURER 45.0 0.0 X 40714 0 11496 GARY ALLERHEILIGEN EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 DENISE KRUSE EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 IKE DIEL EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 GENE MERRY EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 JOHN KUDLACEK EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 RUSS EVERHART CHAIR 1.0 0.0 X X 0 0 0 JD RIOS EXECUTIVE MEMBER, PAST CHAIR 1.0 0.0 X X 0 0 0 DIANE BEATTY VICE CHAIR 1.0 0.0 X X 0 0 0 JASON FANNING 2ND VICE CHAIR 1.0 0.0 X X 0 0 0 DEBRA WYNN EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 JOYCE FRENCH EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 TOM THORNBRUGH EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 LINDA HURT EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 GREG KOSSOVER EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 MIKE PETITJEAN EXECUTIVE MEMBER 1.0 0.0 X 0 0 0 382405 0 72864 2 false true false 0 22985 1459605 8029669 310806 9512259 0 4103962 4103962 0 15114 15114 6000 6000 0 6000 6000 11779970 11683730 96240 96240 96240 15232 22985 13784 1448 1448 0 0 0 0 0 0 Partnership Income 900099 1725379 -30024 1755403 Other Income 308011 308011 2033390 15768413 -30024 6286178 5294410 5294410 3303960 3303960 0 0 385564 192782 192782 0 1133703 506118 627585 74699 38023 36676 175286 94991 80295 109817 55096 54721 0 1000 1000 51020 51020 0 34860 34860 122289 122289 0 40302 8152 7320 24830 322472 129005 146612 46855 0 0 25112 5281 8182 11649 50213 12981 37232 0 0 18356 18356 0 84269 26053 30827 27389 23508 4936 18572 BAD DEBT 161938 161938 MISCELLANEOUS 24161 2157 17595 4409 11436939 8792310 1303408 1341221 1192868 251807 75 200 3400304 5397305 0 0 0 0 0 0 251123 232336 0 0 7002 20409 3605443 1885618 1738606 1719825 64363908 81030660 30637455 39531699 78449 78449 0 0 9647183 11316794 111316973 139579484 374070 818789 0 0 60000 40000 0 0 0 0 0 0 0 0 765461 440531 1149082 1210948 2348613 2510268 X 8739295 12628125 100229065 124441091 108968360 137069216 111316973 139579484 X 4331474 22248810 1520572 X false true X true false X 7775058 6761173 8984215 7798503 9512259 40831208 0 0 7775058 6761173 8984215 7798503 9512259 40831208 3553671 37277537 1405762 1637719 6402094 2132697 4125076 15703348 0 0 0 0 0 0 1995682 1987767 1860605 1323818 2033390 9201262 65735818 0 0.56708 0.57658 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 442372 123492 1846127 true true 17100 X X X false 79028761 2403679 23600078 2070000 581300 1593399 100787819 79116123 3454750 893324 2001800 572800 1860836 79028761 77134182 1775998 4600784 1921803 583697 1889341 79116123 74413133 2672003 4276462 1759692 574808 1892916 77134182 68831747 2929603 7249157 1887703 559027 2150644 74413133 0.02330 0.63130 0.34540 false false 313263 313263 368816 2701625 1718189 1352252 204639 167429 37210 17100 17100 1719825 FUNDS OF HEDGE FUNDS 15872603 F PRIVATE EQUITY FUNDS 18172337 F REAL ESTATE PARTNERSHIPS 5486759 F 39531699 CSV LIFE INSURANCE 850479 Beneficial Interest in Trusts 10466315 11316794 0 Annuity & Trust Obligations 1210948 1210948 39429290 22248810 1534356 23783166 15646124 122289 122289 15768413 11328434 13784 13784 11314650 122289 122289 11436939 SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE HELD FOR THE BENEFIT OF EMPORIA STATE UNIVERSITY BY PROVIDING SCHOLARSHIPS AND ASSISTANCE WITH OPERATING EXPENSES. SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE HELD FOR THE BENEFIT OF EMPORIA STATE UNIVERSITY BY PROVIDING SCHOLARSHIPS AND ASSISTANCE WITH OPERATING EXPENSES. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST OF PERPETUAL TRUST $ 1,676,421 ACTUARIAL LOSS $ (155,849) FUNDRAISING EVENT EXPENSES $ 13,784 ------------ $ 1,534,356 SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 13,784 false Central America and the Caribbean Investments 35202711 35202711 35202711 true false true true false false SCHEDULE F, PART I, LINE 3 PASSIVE INVESTMENT HOLDINGS ARE MONITORED ON A MONTHLY BASIS BY THE FOUNDATION'S THIRD-PARTY INVESTMENT ADVISOR CONSULTANT. THE FOUNDATION BOARD'S INVESTMENT COMMITTEE REVIEWS THE PASSIVE INVESTMENT HOLDINGS ON A QUARTERLY BASIS AND REPORTS ANY SUBSTANTIAL ACTIVITY TO THE EXECUTIVE COMMITTEE. THE INVESTMENTS ARE ACCOUNTED FOR ON THE ACCRUAL METHOD OF ACCOUNTING. X true STEWARDSHIP COUNSELING LLC 12 PARK VIEW ROAD HESSTON KS 67062 PLANNED GIVING false 34860 34860 GOLF TOURNAMENT 17814 3625 14189 1570 1400 4100 3193 MUSIC BENEFIT 16156 16156 700 1 4247 3204 1043 2707 114 38217 22985 15232 4277 1400 4100 4007 13784 1448 true EMPORIA STATE UNIVERSITY 1 KELLOG CIRCLE EMPORIA KS 66801 481124839 GOVERNMENT 5189703 UNIVERSITY OPERATIONS ALUMNI ASSOCIATION OF EMPORIA STATE UNIVERS 1500 HIGHLAND STREET EMPORIA KS 66801 486115644 501(C)(3) 76800 OPERATIONAL SUPPORT EMPORIA STATE UNIVERSITY 1 KELLOG CIRCLE EMPORIA KS 66801 481124839 GOVERNMENT 27907 BOOK VALUE LAND/SERVICE UNIVERSITY OPERATION 2 SCHOLARSHIPS 1534 3303960 SCHEDULE I, PART I, LINE 2 UNIVERSITY EXPENDITURES AND SCHOLARSHIPS ARE PROCESSED BY THE UNIVERSITY; THE FOUNDATION REIMBURSES THE UNIVERSITY FOR THESE EXPENDITURES UPON VERIFICATION THAT THE EXPENSE/SCHOLARSHIP MEETS THE RESPECTIVE DONOR'S GIFT CRITERIA, AS DOCUMENTED. X true true X X X false false false false false false false false false SHANE SHIVLEY PRESIDENT 179891 0 0 0 267 0 15426 0 14099 0 209683 0 0 0 SCHEDULE J, PART I, LINE 1A SOCIAL CLUB DUES ARE PAID FOR THE PRESIDENT TO ENTERTAIN DONORS. ANY PERSONAL USE IS TREATED AS TAXABLE COMPENSATION AND INCLUDED AS WAGES. X 3 25200 FMV X 33 268491 FMV X DONATED AUCTION/FUNDRAISING ITEMS 29 5765 FMV X DISC GOLF COURSE DESIGN AND INSTALLATION 1 6900 FMV X A/C UNIT 1 4450 FMV false true true SCHEDULE M, PART I, LINES 1-28, COLUMN B THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. SCHEDULE M, PART I, LINE 32B A LICENSED REAL ESTATE AGENT IS USED TO SELL DONATIONS OF REAL ESTATE. AN AUCTIONEER (OR AUCTION SERVICE) IS USED TO SELL ALL OTHER NONCASH CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDATION CHAIR MAY APPOINT UP TO THREE MEMBERS OF THE EXECUTIVE COMMITTEE FROM AMONG THE VOTING TRUSTEES, PROVIDED THAT ANY SUCH APPOINTMENT SHALL BE RATIFIED IN A REGULAR OR SPECIAL MEETING OF THE TRUSTEES AS SOON AS IS REASONABLY POSSIBLE IN ORDER TO BECOME EFFECTIVE. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE DIRECTOR OF FISCAL AFFAIRS, THE CORPORATE TREASURER AND THE PRESIDENT OF EMPORIA STATE UNIVERSITY FOUNDATION. ANY QUESTIONS OR CONCERNS THAT DIRECTOR OF FISCAL AFFAIRS, THE CORPORATE TREASURER OR PRESIDENT HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE MADE PRIOR TO SUBMITTING THE 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT. THESE ARE REVIEWED AND SIGNED BY THE PRESIDENT OF THE FOUNDATION. THERE IS A COMPLIANCE OFFICER ON THE BOARD THAT IS RESPONSIBLE FOR ADDRESSING ANY ISSUES THAT MAY ARISE THROUGHOUT THE YEAR. IF A CONFLICT ARISES IT IS INVESTIGATED IMMEDIATELY. KEY EMPLOYEES SIGN A CONFLICT OF INTEREST POLICY WITH THE UNIVERSITY. THESE ARE MONITORED THROUGH EMPORIA STATE UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 15A & 15B LINE 15A: THE PRESIDENT OF THE FOUNDATION IS EVALUATED BY A PERFORMANCE REVIEW COMMITTEE MADE UP OF THE THREE BOARD OFFICERS AND THE UNIVERSITY PRESIDENT, WHO JOINTLY REVIEW PERFORMANCE AND ADJUST COMPENSATION AS NEEDED. THIS PROCESS IS DONE ON A YEARLY BASIS. THE COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION ANNUAL SALARY SURVEY FOR THE MIDWEST REGION IS USED TO DETERMINE IF SALARIES ARE WITHIN THE MEDIAN RANGE. THE SALARY IS COMPARABLE TO OTHERS IN THE ADMINISTRATION. LINE 15B: THE PRESIDENT OF THE FOUNDATION HANDLES THE COMPENSATION REVIEW OF THE OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 EACH TRUSTEE GETS A COPY OF THE BY-LAWS. THE PUBLIC CAN RECEIVE A COPY OF THE BY-LAWS, THE CONFLICT OF INTEREST POLICY AND THE 990 UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION WEBSITE. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS OF PERPETUAL TRUST $ 1,676,421 ACTUARIAL LOSS $ (155,849) ------------- $ 1,520,572 CHARITABLE REMAINDER TRUST (4) TRUST KS ESU FDN TRUST 0 2739812 1.00000 true false false false false false false false false false false false false false false false false false false false