2021-03-18T11:23:31-05:00 2020-06-30 420714325 RSM US LLP 201 FIRST STREET SE SUITE 800 CEDAR RAPIDS IA 52401 990 2019-07-01 942515428 PALMER COLLEGE OF CHIROPRACTIC WEST PALM 4089446000 90 E TASMAN SAN JOSE CA 95134 JENNIFER RANDAZZO VICE CHANCELLOR OF FINANCE 5638845871 2021-03-18 1 CARLEY LANE P00982177 3192985333 2021-03-18 2019 2022-09-23 18:48:47Z DENNIS MARCHIORI DC 1000 BRADY STREET DAVENPORT IA 52803 13430875 0 X WWW.PALMER.EDU X 1980 CA THE MISSION OF PALMER COLLEGE OF CHIROPRACTIC IS TO PROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH. 13 12 165 95 734 -298 81436 161694 13118837 13084909 187277 179962 19596 4310 13407146 13430875 1463301 1553805 0 0 6830149 7375581 0 0 0 4468373 4085771 12761823 13015157 645323 415718 11450918 12919049 1584564 2621162 9866354 10297887 THE MISSION OF PALMER COLLEGE OF CHIROPRACTIC IS TO PROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH. 0 0 10735374 1553805 13075224 TEACHING THE ART OF CHIROPRACTIC AND OTHER ACTIVITIES RELATED TO EDUCATION. THE ENROLLMENT CONSISTS OF 335 FULL TIME AND 14 PART TIME STUDENTS AS OF 6/30/2020. 10735374 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 392 0 1 165 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 AK CA MD NH SC WA OR X JENNIFER RANDAZZO 5638845141 1000 BRADY STREET DAVENPORT IA 52803 DENNIS MARCHIORI DC CEO/CHANCELLOR 10.00 30.00 X 0 499110 63883 WILLIAM MEEKER CAMPUS PRESIDENT 40.00 X 0 234201 39708 JENNIFER RANDAZZO VICE CHANCELLOR FINANCE/TREASURER 10.00 30.00 X 0 174500 35820 THOMAS MILUS PROFESSOR 40.00 X 154536 0 29639 BRIAN NOOK ASSOCIATE DEAN 40.00 X 153315 0 26982 GREGORY SNOW DEAN 40.00 X 163742 0 14184 ROBERT COOPERSTEIN PROFESSOR 40.00 X 133204 0 14152 MATTHEW SKALSKI PROFESSOR 40.00 X 135179 0 10433 LYNNE LINDSTROM EXEC DIR OF BOARD AFFAIRS 10.00 30.00 X 0 83205 28632 TOM TIEMEIER FORMER TREASURER 10.00 20.00 X 0 101454 6113 KENT PILCHER BOARD MEMBER 1.00 1.00 X 0 1981 0 PAUL VANDUYNE PE DC VICE CHAIRPERSON 2.00 5.00 X X 0 1900 0 VICKIE A PALMER HCD SECRETARY GENERAL 1.00 1.00 X X 0 1590 0 DONNA CRAFT DC BOARD MEMBER 1.00 1.00 X 0 1458 0 DON BETZ PHD BOARD MEMBER 1.00 1.00 X 0 1418 0 BARRY L MCALPINE DC FORMER BOARD MEMBER 1.00 1.00 X 0 1369 0 DONALD DOUCETTE PHD BOARD MEMBER 1.00 1.00 X 0 1318 0 KENNETH R KOUPAL BOARD MEMBER 1.00 1.00 X 0 1161 0 SUSAN HATFIELD PHD BOARD MEMBER 1.00 1.00 X 0 1093 0 MICHAEL CHANCE DC BOARD MEMBER 1.00 1.00 X 0 947 0 KENT M FORNEY HCD FORMER VICE CHAIRPERSON 2.00 5.00 X X 0 0 0 PATRICIA HARDAWAY JD BOARD MEMBER 1.00 1.00 X 0 0 0 NATE HINKELDEY DC DACRB BOARD MEMBER 1.00 1.00 X 0 0 0 TREVOR V IRELAND DC CHAIRPERSON 10.00 20.00 X X 0 0 0 CHARLES KELLER DC MA BOARD MEMBER 1.00 1.00 X 0 0 0 739976 1106705 269546 10 0 1 0 MAXIM SERVICES LTD INC 2470 ESTAND WAY PLEASANT HILL CA 94523 JANITORIAL 369915 ALLIED UNIVERSAL SECURITY SERVICES 8 TOWER BRIDGE 161 WASHINGTON ST CONSHOHOCKEN PA 19428 SECURITY SERVICES 225232 ARAMARK CORPORATION 915 DEGUIGNE DR SUNNYVALE CA 94088 FOOD SERVICE 200777 XEROX CORPORATION PO BOX 802555 CHICAGO IL 60680 COPY & PRINTING 113361 4 121519 40175 161694 TUITION AND FEES 611600 12527833 12527833 CLINIC REVENUE 611710 362735 362735 AUXILIARY SERVICES 611710 194341 194341 13084909 179962 179962 13261 0 13261 13261 13261 PRINT SHOP REVENUE 561439 734 734 SUNDRY INCOME 900099 -9685 -9685 -8951 13430875 13075224 734 193223 1553805 1553805 285717 285717 4792873 4387678 405195 2296991 2043398 253593 671 671 836113 237969 598144 78068 60831 17237 75365 6953 68412 1702379 1378927 323452 159436 152086 7350 57836 46166 11670 2912 2912 220904 220904 26646 26646 SUPPLIES 304824 204007 100817 EQUIPMENT RENTAL & MAIN 202845 155268 47577 BANK CHARGES & SERVICE 95648 95648 STUDENT AID - WORK STUD 81444 81444 240680 107378 133302 13015157 10735374 2279783 0 3737021 5175158 323733 494777 59970 88249 99781 108091 167857 168003 6941999 4731131 2402137 2210868 4660419 4673903 11450918 12919049 1512749 1461806 71815 1159356 1584564 2621162 X 9611340 10007877 255014 290010 9866354 10297887 11450918 12919049 415718 15815 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 266434 10125 17956 9500 3000 282015 261600 13734 8900 266434 225273 25000 19227 7900 261600 213139 19634 7500 225273 193239 25000 900 6000 213139 0.00000 1.00000 0.00000 0 1 1 3988043 2352694 1635349 2953956 2378437 575519 2210868 X 11938812 15815 15815 11922997 1507878 1507878 13430875 11507279 0 11507279 1507878 1507878 13015157 PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO PROVIDE STUDENT SCHOLARSHIPS, OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS, ADMINISTRATIVE/GENERAL EXPENSES. PART X, LINE 2: THE FOUNDATION AND COLLEGE ARE RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION AND COLLEGE MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION AND COLLEGE FILE A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2020 AND 2019, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. PART XI, LINE 4B - OTHER ADJUSTMENTS: INSTITUTIONAL GRANTS 1,507,455. EXPENSES NETTED WITH REVENUE 423. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSTITUTIONAL GRANTS 1,507,455. EXPENSES NETTED WITH REVENUE 423. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PALMER COLLEGE OF CHIROPRACTIC PUBLISHES ITS EQUAL OPPORTUNITY STATEMENT IN PRINTED MATERIALS THROUGHOUT THE STUDENT RECRUITMENT AND ORIENTATION PERIOD. PALMER COLLEGE OF CHIROPRACTIC DOES NOT ROUTINELY USE NEWSPAPER OR BROADCAST MEDIA IN ITS STUDENT RECRUITMENT EFFORTS. HOWEVER, THE COLLEGE DOES PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY IN A WAY THAT MAKES THE POLICY KNOWN TO PROSPECTIVE STUDENTS BY PUBLISHING THE COLLEGE'S EQUAL OPPORTUNITY STATEMENT IN PRINTED MATERIALS PROVIDED THROUGHOUT THE STUDENT RECRUITMENT PERIOD. IN ADDITION, THE COLLEGE'S EQUAL OPPORTUNITY STATEMENT IS PROVIDED TO CURRENT STUDENTS AND THE GREATER COLLEGE COMMUNITY IN THE COLLEGE CATALOG, WHICH IS AVAILABLE IN PRINT AND ON THE PALMER WEBSITE, AS WELL AS IN THE STUDENT HANDBOOK, WHICH IS DISTRIBUTED TO ALL STUDENTS DURING THE STUDENT ORIENTATION PROGRAM. SCHEDULE E, PART I, LINE 6 FEDERAL GRANTS: FEDERAL WORK STUDY PROGRAMS (FWS) PERKINS LOAN PROGRAM 1 EDUCATION GRANTS 371 1522205 N/A N/A STUDENT SCHOLARSHIPS 13 29500 N/A N/A PART I, LINE 2: THE COLLEGE MONITORS ELIGIBILITY FOR THESE AWARDS BY ASSESSING STUDENT RECORDS, FINANCIAL NEED AND ACADEMIC PERFORMANCE. SCHOLARSHIP COMMITTEE REVIEWS APPLICATIONS FOR AWARDS. X X 1 1 0 1 0 0 0 0 0 1 0 DENNIS MARCHIORI DC CEO/CHANCELLOR 0 407869 0 84050 0 7191 0 31105 0 32778 0 562993 0 0 WILLIAM MEEKER CAMPUS PRESIDENT 0 227684 0 3000 0 3517 0 18670 0 21038 0 273909 0 0 JENNIFER RANDAZZO VICE CHANCELLOR FINANCE/TREASURER 0 159326 0 15000 0 174 0 13080 0 22740 0 210320 0 0 THOMAS MILUS PROFESSOR 148968 0 0 0 5568 0 11455 0 18184 0 184175 0 0 0 BRIAN NOOK ASSOCIATE DEAN 150815 0 2500 0 0 0 11770 0 15212 0 180297 0 0 0 GREGORY SNOW DEAN 157144 0 6000 0 598 0 12619 0 1565 0 177926 0 0 0 PART I, LINE 1A FIRST CLASS OR CHARTER TRAVEL - FIRST CLASS TRAVEL IS ONLY PERMITTED BY THE CURRENT CHAIRMAN OF THE BOARD OF TRUSTEES SINCE HE IS LOCATED IN ANCHORAGE, ALASKA. CHARTER TRAVEL IS ALLOWED IF IT IS LESS EXPENSIVE THAN INDIVIDUAL AIRFARE WHEN A GROUP IS TRAVELING. THESE BENEFITS ARE NOT TREATED AS TAXABLE INCOME. TRAVELS FOR COMPANIONS - FOR ONE BOARD MEETING A YEAR, SPOUSES OF BOARD MEMBERS ARE INVITED TO ATTEND A BOARD MEETING. THE COLLEGE DOES REIMBURSE THE BOARD MEMBER FOR THE SPOUSE'S TRAVEL AND EACH BOARD MEMBER IS PROVIDED AN IRS FORM 1099 FOR THE COST OF THAT TRAVEL. ON A LESS FREQUENT BASIS, SPOUSES OF EXECUTIVES ARE INVITED TO BOARD MEETINGS. THE COST OF THAT TRAVEL IS ADDED TO AN EMPLOYEE'S IRS FORM W-2. PART I, LINE 3 COMPENSATION FOR THE CEO/CHANCELLOR IS DETERMINED BY THE BOARD OF PALMER COLLEGE FOUNDATION, A RELATED ENTITY. PART I, LINE 4B THE ORGANIZATION MAINTAINS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. THE PLAN PROVIDES FOR THE ORGANIZATION TO MAKE CONTRIBUTIONS FOR ELIGIBLE EMPLOYEES. CONTRIBUTIONS DURING THE YEAR TOTALED $12,751 FOR DENNIS MARCHIORI, CEO/CHANCELLOR. PART I, LINE 7 EXECUTIVE ADMINISTRATORS REPORTING DIRECTLY AND PRIMARILY TO THE CHANCELLOR ARE AWARDED BONUSES ON A DISCRETIONARY BASIS DETERMINED BY THE CHANCELLOR USING A REVIEW OF DIFFERENT FACTORS SUCH AS COLLEGE, DIVISION AND DEPARTMENT OUTCOMES. THE FUNDS USED FOR THESE BONUSES ARE DETERMINED BY THE CHANCELLOR AND VICE CHANCELLOR FOR FINANCE BASED ON A REVIEW OF FINANCES AND GENERAL ACCOMPLISHMENTS OF THE ADMINISTRATION. ADMINISTRATORS AND STAFF BELOW THE ORGANIZATIONAL LEVEL ARE ALSO ELIGIBLE FOR DISCRETIONARY BONUSES REVIEWED BY THE EXECUTIVE ADMINISTRATION TEAM. PART II, COMPENSATION WILLIAM MEEKER IS EMPLOYED BY PALMER COLLEGE FOUNDATION, HOWEVER, HIS SERVICES ARE PERFORMED FOR PALMER COLLEGE OF CHIROPRACTIC WEST AND HIS FULL COMPENSATION IS REIMBURSED BY WEST TO THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 4 ARTICLE IV, #10 AND #11 WERE UPDATED RELATING TO THE REAPPOINTMENT OF THE VICE CHAIRPERSON. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, PALMER COLLEGE FOUNDATION. THE RIGHTS, POWERS, DUTIES AND OBLIGATIONS OF THE MEMBER IS AND SHALL BE IDENTICAL TO THOSE OF THE MEMBERS OF PALMER COLLEGE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES ARE ELECTED AT THE SAME TIME AND IN THE SAME MANNER AS PROVIDED IN THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS OF PALMER COLLEGE FOUNDATION. THE PERSONS NOMINATED FOR THE POSITION OF TRUSTEE BY THE BOARD OF TRUSTEES OF PALMER COLLEGE FOUNDATION AND/OR THE MEMBERS THEREOF SHALL BE NOMINATED TO SERVE IN THAT CAPACITY AS A TRUSTEE OF THIS CORPORATION AS WELL AS PALMER COLLEGE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THOSE PROVISIONS OF THE ARTICLES OF INCORPORATION AND/OR THE BYLAWS OF THE CORPORATION THAT AFFECT THE RIGHTS, POWERS AND/OR DUTIES OF THE MEMBERS, INCLUSIVE OF THE RIGHT TO ELECT MEMBERS AND TRUSTEES AND/OR DISSOLVE THE CORPORATION OR SELL ALL OF ITS ASSETS OR EFFECT A MERGER OR CONSOLIDATION, MUST BE APPROVED BY A MAJORITY VOTE OF ALL OF THE MEMBERS. (SEE AMENDED & RESTATED ARTICLES OF INCORPORATION - 2012, ARTICLE IV, AND BYLAWS - 2012, ARTICLE II). FORM 990, PART VI, SECTION B, LINE 11B AFTER COMPLETION OF THE DRAFT OF THE FORM 990 BY AN EXTERNAL ACCOUNTING FIRM, THE FORM 990 DRAFT IS SHARED WITH THE VICE CHANCELLOR FOR FINANCE AND HER STAFF FOR THEIR REVIEW AND CORRECTION OF ANY ERRORS. ONCE THOSE CORRECTIONS HAVE BEEN MADE, THE FORM 990 DRAFT IS SHARED WITH THE AUDIT COMMITTEE OF THE COLLEGE'S BOARD OF TRUSTEES. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES HAS BEEN DESIGNATED AS THE COMMITTEE TO REVIEW THE FORM 990 BEFORE IT IS FILED. THE AUDIT COMMITTEE AND VICE CHANCELLOR FOR FINANCE WILL MEET TO REVIEW THE DRAFT FORM 990 WITH REPRESENTATIVES OF THE ACCOUNTING FIRM WHO COMPLETED THE DRAFT FORM 990, IF CONSIDERED NECESSARY. ONCE THE DRAFT HAS BEEN REVIEWED AND ANY CORRECTIONS MADE, COPIES OF THE FORM 990 WILL BE PROVIDED TO THE FULL BOARD OF TRUSTEES. ONCE BOARD RECEIPT HAS BEEN DETERMINED, THE VICE CHANCELLOR FOR FINANCE WILL SIGN AND FILE THE 990 WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE COLLEGE'S CONFLICT OF INTEREST POLICY FOR OFFICERS, DIRECTORS, AND TRUSTEES IS MANAGED BY THE TRUSTEE, GOVERNANCE & BOARD AFFAIRS CHAIRPERSON IN CONJUNCTION WITH THE EXECUTIVE COMMITTEE OR THE TRUSTEE, GOVERNANCE AND BOARD AFFAIRS COMMITTEE. THE POLICY IS DISCUSSED ANNUALLY AT THE SPRING MEETING AND THEN TRUSTEES COMPLETE AN ANNUAL DISCLOSURE FORM AND SUBMIT IT TO THE BOARD SECRETARY, WHO COMPILES THE LISTING OF ANY CONFLICTS AND PROVIDES A SUMMARY REPORT TO THE FULL BOARD AT THE JUNE MEETING. THOSE WHO HAVE DECLARED A CONFLICT REFRAIN FROM PARTICIPATING IN RELATED DISCUSSIONS OR VOTING WHEN THAT CONFLICT ARISES. IN THE EVENT OF VIOLATION, THE EXECUTIVE OR THE TRUSTEE, GOVERNANCE AND BOARD AFFAIRS COMMITTEE ADVISE THE TRUSTEE OR OFFICER OF THE STEPS THAT SHOULD BE TAKEN TO RECTIFY THE SITUATION. IN THE EVENT OF ANY CONFLICT DETERMINED BY THE BOARD TO BE SIGNIFICANT, IT MAY RESULT IN THE TRUSTEE/OFFICER BEING ASKED TO STOP AND DESIST PARTICIPATION IN THE RELATIONSHIP OR SEVER THEIR RELATIONSHIP WITH PALMER COLLEGE. ALL COMPLETED FORMS ARE SUBMITTED TO THE BOARD SECRETARY AND BOARD LEGAL COUNSEL ANNUALLY AND KEPT ON FILE. FOR KEY EMPLOYEES, CONFLICTS OF INTEREST ARE HANDLED BY THE COLLEGE'S COMPLIANCE DEPARTMENT. THE COLLEGE REQUIRES DISCLOSURE OF ANY CONFLICT (WHETHER ACTUAL, POTENTIAL OR PERCEIVED). IT IS THE RESPONSIBILITY OF ALL EMPLOYEES TO SELF-DISCLOSE COIC'S DURING THE ANNUAL COLLECTION PERIOD OR ANY TIME PRIOR TO THE EXISTENCE OF A CONFLICT. THE COLLEGE'S COIC COMMITTEE REVIEWS ALL DISCLOSURES AND CAREFULLY EVALUATES ALL CIRCUMSTANCES RELATED TO THE DISCLOSURES. WHERE A CONFLICT EXISTS, THE COIC COMMITTEE DETERMINES IF THE CONFLICT IS ACCEPTABLE OR NOT. THE COLLEGE MAY ALSO REQUIRE THE DEVELOPMENT OF A WRITTEN MANAGEMENT PLAN. SUCH A PLAN WILL SPECIFY HOW THE INDIVIDUAL WILL MANAGE OR RESOLVE THE CONFLICT. BECAUSE EACH CONFLICT MAY PRESENT UNIQUE CIRCUMSTANCES, THE CONTENT OF EACH PLAN MAY VARY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CONSIDERS SEVERAL SOURCES IN DETERMINING COMPENSATION FOR SENIOR ADMINISTRATORS SUCH AS THE ACC SURVEYS, CHRONICLE OF HIGHER EDUCATION SURVEYS, GUIDANCE FROM PROFESSIONAL COMPENSATION CONSULTANTS AND ALSO WITH SURVEYS CONDUCTED BY OUR HUMAN RESOURCES DEPARTMENT. THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE MEETS PERIODICALLY DURING THE YEAR TO REVIEW THE CHANCELLOR'S PERFORMANCE AND SETS THE CHANCELLOR'S COMPENSATION. THESE DISCUSSIONS ARE DOCUMENTED IN THE BOARD MINUTES. THE CHANCELLOR SETS THE SENIOR ADMINISTRATORS SALARIES USING THE SURVEYS LISTED ABOVE AS GUIDANCE. PERIODICALLY, THE CHANCELLOR REPORTS TO THE APPROPRIATE BOARD COMMITTEE TO REVIEW SALARIES OF THE SENIOR ADMINISTRATORS. FORM 990, PART VI, SECTION C, LINE 19 PALMER COLLEGE DOES NOT MAKE ITS POLICIES, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION A, LINE 1B: THE FOLLOWING PALMER COLLEGE OF CHIROPRACTIC WEST DIRECTOR IS NOT INDEPENDENT DUE TO A TRANSACTION DISCLOSED ON THE FORM 990, SCHEDULE L OF PALMER COLLEGE FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION: KENT PILCHER. FORM 990, PART XII, LINE 2C: THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED ENTITY AUDIT WITH PALMER COLLEGE FOUNDATION AND RECEIVES CONSOLIDATED GAAP FINANACIAL STATEMENTS ON AN ANNUAL BASIS FROM INDEPENDENT AUDITORS. THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. PALMER COLLEGE FOUNDATION 1000 BRADY STREET DAVENPORT IA 52803 426081293 EDUCATION IA 501(C)(3) LINE 2 N/A 0 DR DAVID D PALMER ATHLETIC TRUST 1000 BRADY STREET DAVENPORT IA 52803 274313852 FUND RAISING IA 501(C)(3) LINE 12A, I PALMER COLLEGE FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0