2021-04-15T13:39:55-05:00 2019-12-31 363168081 SIKICH LLP 3201 W WHITE OAKS DR STE 102 SPRINGFIELD IL 62704 990 2019-01-01 370661217 MACMURRAY COLLEGE MACM 2174797022 447 EAST COLLEGE AVE JACKSONVILLE IL 62650 JOHN NICOLAY BOARD CHAIR 2174797022 2021-04-15 1 JILL M BOYLE CPA P01246734 2177933363 2021-04-14 2019 2022-09-23 18:48:47Z X ROBIN WEEMS 447 EAST COLLEGE AVE JACKSONVILLE IL 62650 22412008 0 X WWW.MAC.EDU X 1863 IL TO EDUCATE A DIVERSE STUDENT POPULATION. X 29 26 333 0 0 0 1796268 2257858 16486479 16932575 711589 -12394589 370509 227193 19364845 7023037 7381565 8009466 0 0 7734302 7680371 0 0 329538 7120400 7448056 22236267 23137893 -2871422 -16114856 32597134 0 13486968 0 19110166 0 MACMURRAY COLLEGE TRANSFORMS STUDENTS' LIVES BY PROVIDING A CAREER-DIRECTED LIBERAL ARTS EDUCATION, PREPARING STUDENTS FOR PERSONAL AND PROFESSIONAL SUCCESS AND LIFE-LONG LEARNING. 0 0 17655772 8009466 13768582 EDUCATION AND TRAINING OF STUDENTS - PROVIDED FACILITIES AND RESOURCES TO STUDENTS. 1037067 3391186 AUXILIARY ENTERPRISES - PROVIDED LIVING AND EATING FACILITIES AND SERVICE TO ENHANCE THE STUDENTS EDUCATIONAL EXPERIENCE. 18692839 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 19 0 333 0 0 0 0 0 0 0 0 0 0 0 X 29 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2174797022 447 EAST COLLEGE AVE JACKSONVILLE IL 62650 DR BEVERLY RODGERS PROVOST/INTERIM PRESIDENT 37.50 X X 161536 0 17456 KIMBERLY STREIB VICE PRESIDENT 37.50 X 158332 0 10960 MARK TIERNO PRESIDENT/BOARD 37.50 X X 129651 0 16539 MR JOHN NICOLAY 90 BOARD-CHAIRMAN 1.00 X X 0 0 0 MR BOB CLARY 80 BOARD-VICE CHAIR 1.00 X X 0 0 0 MR JOHN BLYTHE 74 BOARD-TREASURER 1.00 X X 0 0 0 MS KATHLEEN KATIE PETRIKIN 77 BOARD-SECRETARY 1.00 X X 0 0 0 MS LISA SAPPENFIELD BOYER BOARD 1.00 X 0 0 0 DR JOHN COX BOARD 1.00 X 0 0 0 MR JEFFREY DAVIDSMEYER 85 BOARD 1.00 X 0 0 0 MR ERNEST C DOWNEY BOARD 1.00 X 0 0 0 MR DAVID EKIN 77 BOARD 1.00 X 0 0 0 REV DR BETH FENDER 91 BOARD 1.00 X 0 0 0 MS LISA GILMORE '97 BOARD 1.00 X 0 0 0 DR JUDITH DOZIER HACKMAN 63 BOARD 1.00 X 0 0 0 DR JAMES HINCHEN BOARD 1.00 X 0 0 0 REV DR DONALD JACKSON BOARD 1.00 X 0 0 0 MR CHARLES OCONNELL 69 BOARD 1.00 X 0 0 0 MS CATHERINE RANDALL 69 BOARD 1.00 X 0 0 0 MR JAMES RAYBURN 71 BOARD 1.00 X 0 0 0 MS TAMMY DUGAN ROBBINS 90 BOARD 1.00 X 0 0 0 DR MICHAEL ROYER 91 BOARD 1.00 X 0 0 0 MR MARK SANDERS BOARD 1.00 X 0 0 0 MS KATHRYN KATIE THOMSON BOARD 1.00 X 0 0 0 MS DEBBIE TRUEBLOOD 99 BOARD 1.00 X 0 0 0 MR JOHN AUSTIN VAN HOOK 64 BOARD 1.00 X 0 0 0 DR AMY MARTIN WASCHULL 95 BOARD 1.00 X 0 0 0 MS SANDRA M WATSON 72 BOARD 1.00 X 0 0 0 MR CHUCK WUENSCH 81 BOARD 1.00 X 0 0 0 MR MICHAEL ZELLMANN 89 BOARD 1.00 X 0 0 0 449519 0 44955 3 0 1 0 NATIONAL MANAGEMENT RESOURCES 113 CORPORATE PARK EAST LAGRANGE GA 30240 MAINTENANCE, CUSTODIAL 982469 CHARTWELLS DINING SERVICES 2 INTERNATIONAL DRIVE RYE BROOK NY 10573 FOOD SERVICE 807636 SYNERGY SECURITY 113 CORPORATE PARK EAST LAGRANGE GA 30240 SECURITY SERVICES 157374 RD LAWRENCE 603 N AMOS AVE SPRINGFIELD IL 62702 CONSTRUCTION 137781 AGB SEARCH LLC 1133 20TH ST NW WASHINGTON DC 20036 CONSULTING 124553 5 52533 2205325 2257858 TUITION AND FEES 611310 13541389 13541389 SALES & SERVICE AUXILIARY ENTERPR 900099 3391186 3391186 16932575 807900 807900 167317 2019165 0 15388971 167317 -13369806 -13202489 -13202489 OTHER INCOME 900099 227193 227193 227193 7023037 17159768 0 -12394589 8009466 8009466 423606 423606 5847441 4251973 1409815 185653 1409324 924595 448003 36726 2216265 1422683 752711 40871 123849 35700 88149 157628 64622 87816 5190 84958 84958 521138 521138 189011 168316 20234 461 18513 13029 5484 339091 339091 888072 888072 275173 275173 STUDENT PROGRAMS 1037884 891120 88387 58377 EQUIPMENT AND MAINTENAN 687671 653382 33409 880 BAD DEBT EXPENSE 660863 660863 DUES AND MEMBERSHIP 157752 115761 40961 1030 90188 33760 56078 350 23137893 18692839 4115516 329538 1218648 0 53793 0 3500 0 2343161 0 0 0 0 44143 0 231148 0 0 0 15030508 0 58872 0 13374014 0 0 0 239347 0 32597134 0 817209 0 2760942 0 157193 0 5411208 0 4000000 0 340416 0 13486968 0 X -535435 0 19645601 0 19110166 0 32597134 0 X -16114856 -2995310 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20143808 20143808 19825012 283492 162319 127015 20143808 19321004 208170 1330736 1034898 19825012 19177483 216146 1679809 1752434 19321004 18202760 1019548 -44825 19177483 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL RECRUITING PUBLICATIONS, OUR CATALOG AND ALL OUR ADVERTISEMENTS CONTAIN A SUMMARY STATEMENT OF THE NON-DESCRIMINATION POLICY. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVED VARIOUS GOVERNMENT GRANTS 1 SCHOLARSHIPS 500 8009466 PART I, LINE 2: THE DIRECTOR OF FINANCIAL AID REVIEWS EACH ENDOWMENT SCHOLARSHIP AWARD CRITERIA AND AWARDS SCHOLARSHIPS BASED ON DONOR INTENT. MERIT SCHOLARSHIPS ARE AWARDED BY THE DIRECTOR OF FINANCIAL AID BASED ON A REVIEW OF THE ACT SCORES AND INCOMING GPA. X 1 1 X X 0 0 0 0 0 0 0 0 0 DR BEVERLY RODGERS PROVOST/INTERIM PRESIDENT 161536 0 0 0 0 0 6226 0 11230 0 178992 0 0 0 KIMBERLY STREIB VICE PRESIDENT 158332 0 0 0 0 0 6533 0 4427 0 169292 0 0 0 PART I, LINE 1A THE PRESIDENT IS FURNISHED AN ON CAMPUS RESIDENCE PART I, LINE 3 THE CHAIR OF THE BOARD PROVIDES THE EXECUTIVE COMMITTEE WITH HIS/HER ANALYSIS OF THE PRESIDENT'S PERFORMANCE ADN ASKS FOR FURTHER FEEDBACK AND PERFORMANCE RELATED OCMMENTS DURING AN EXECUTIVE SESSION WITHOUT THE PRESIDENT PRESENT. THE PRESIDENT IS ASKED TO PROVIDE THE CHAIR OF THE BOARD WITH A DETAILED SELF EVALUATION, WITH HIGHLIGHTED AREAS OF CONCERN SHARED WITH THE FULL BOARD. BASED ON PERFORMANCE EVALUATION, CURRENT COMPENSATION AND COMPARISON TO SIMILAR POSITIONS OF THE LIKE SIZED COLLEGES LOCATED IN THE MIDWEST, ANNUAL COMPENSATION DECISIONS ARE MADE AND THE BOARD APPROVES. THE PROCESS FOR DETERMINATION OF COMPENSATION FOR KEY PERSONNEL INCLUDES A SURVEY OF SALRIES OF SIMILAR COLLEGES IN THE MIDWEST AND THROUGH USE OF CUPA-HR SALARY SURVEY INFORMATION (COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION FOR HUMAN RESOURCES). THIS IS A NATIONAL ORGANIZATION WITH REGIONAL CHAPTERS THAT COLLECT WAGE AND WALARY INFORMATION THROUGH SURVEYS. THIS INFORMATION IS PROVIDED TO THE PRESIDENT AND APPROPRIATE VICE PRESIDENTS BY THE WAGE AND BENEFIT COORDINATOR. ALL RECOMMENDATIONS OF THE VICE PRESIDENTS ARE APPROVED BY THE PRESIDENT OF THE COLLEGE. VARIOUS REMAINING ASSETS DISTRIBUTED IN TERMINATION 2020-05-31 2955869 CASH 0 0 0 0 1 1 1 1 1 1 PART I, LINE 6C: BANK CEASED FUNDS FROM INVESTMENT ACCOUNTS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS EMAILED TO EACH MEMBER OF THE BUSINESS AFFAIRS COMMITTEE. FOLLOWING THEIR APPROVAL OF THE FORM 990, THE FULL BOARD IS EMIALED THE FORM WITH A REQUEST FOR QUESTIONS OR COMMENTS PRIOR TO FILING. NO RESPONSE IS AN INDICATION OF APPROVAL OF THE COMPLETED FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND EMPLOYEES MUST SIGN A CONFLICT OF INTEREST AGREEMENT. FULL AND TIMELY DISCLOSURE OF POTENTIAL OR ACTUAL CONFLICTS IS EXPECTED OF EACH EMPLOYEE AND OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIR OF THE BOARD PROVIDES THE EXECUTIVE COMMITTEE WITH HIS/HER ANALYSIS OF THE PRESIDENT'S PERFORMANCE AND ASKS FOR FURTHER FEEDBACK AND PERFORMANCE RELATED COMMENTS DURING AN EXECUTIVE SESSION WITHOUT THE PRESIDENT PRESENT. THE PRESIDENT IS ASKED TO PROVIDDE THE CHAIR OF THE BOARD WITH A DETAILED SELF-EVALUATION, WITH HIGHLIGHTS AND AREAS OF CONCERN SHARED WITH THE FULL BOARD. BASED ON PERFORMANCE EVALUATION, CURRENT COMPENSATION AND COMPARISON TO SIMILAR POSITIONS OF LIKE SIZED COLLEGES LOCATED IN THE MIDWEST, ANNUAL COMPENSATION DECISIONS ARE MADE AND THE BOARD APPROVES. THE PROCESS FOR DETERMINATION OF COMPENSATION FOR KEY PERSONNEL INCLDES A SURVEY OF SALARIES OF SIMILAR COLLEGES IN THE MIDWEST AND THROUGH USE OF CUPA-HR SALARY SURVEY INFORMATION. THIS IS A NATIONAL ORGANIZATION WITH REGIONAL CHAPTERS THAT COLLECT WAGE AND SALARY INFORMATION THROUGH SURVEYS. THIS INFORMATION IS PROVIDED TO THE PRESIDENT AND APPROPRIATE VICE PRESIDENTS BY THE WAGE AND BENEFIT COORDINATOR. ALL RECCOMENDATIONS OF THE VICE PRESIDENTS ARE APPROVED BY THE PRESIDENT OF THE COLLEGE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST AT THE BUSINES OFFICE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST -39,446. ORGANIZATION TERMINATION -2,955,864. THE TAXPAYER FAILED TO FILE AN EXTENSION AND IS THUS LATE IN FILING FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX.AS WILL BE FURTHER EXPLAINED BELOW, WE DO NOT BELIEVE THAT ANY PENALTY SHOULD BE ASSESSED TO THE TAXPAYER AS THE LATE FILING WAS NOT A RESULT OF WILLFUL NEGLECT, AND ASSESSING THIS PENALTY WOULD IMPOSE UNDUE HARDSHIP ON MACMURRAY COLLEGE. AS PROVIDED UNDER IRC SECTION 6652(C)(4), NO PENALTY WILL BE IMPOSED FOR LATE FILING IF THE TAXPAYER CAN DEMONSTRATE REASONABLE CAUSE AS TO HOW THE LATE FILING OCCURED. THE FOLLOWING STATEMENT OF REASONABLE CAUSE IS PRESENTED TO JUSTIFY THE POSITION THAT NO PENALTIES SHOULD BE ASSESSED IN THIS SITUATION FOR THE LATE FILING OF THE FORM 990.DURING 2019/2020, MACMURRAY COLLEGE WAS IN THE PROCESS OF CLOSING, THERE WAS CONFUSION IN REGARDS TO THE DUTIES OF FILING THE FORM 990 EXTENSION.AS MENTIONED ABOVE, THE LATE FILING WAS CAUSED BY AN ADMINISTRATIVE OVERSIGHT DUE TO THE TERMINATION OF THE ORGANIZATION. THE COLLEGE HAS TIMELY FILED ALL PRIOR RETURNS.WE RESPECTFULLY REQUEST THAT YOU REMOVE THE LATE FILING PENALTY AS IT WAS NOT AN ACT OF DELIBERATE LATE FILING BUT WAS A MERE ADMINISTRATIVE OVERSIGHT.