2020-04-28T14:46:29-05:00 2019-06-30 421029744 TDT CPAS AND ADVISORS PC 1245 JORDAN CREEK PKWY SUITE 100 WEST DES MOINES IA 502662300 990 2018-07-01 420680344 CENTRAL COLLEGE CENT 6416285161 812 UNIVERSITY STREET PELLA IA 50219 THOMAS JOHNSON VP FINANCE & TREAS 6416285273 2020-04-28 true COURTNEY L DERONDE CPA P01245662 5156575800 2020-04-28 52.38.98.93 2020-04-28 14:46:29 CD P 69969CFDF8227B3FE1259C3ED7FD5715A816C5B4 22CFA154167F535AFE27A12B38C718E8DCC33054 2018 2020-09-23 17:36:50Z MARK PUTNAM 812 UNIVERSITY STREET PELLA IA 50219 69389990 false X WWW.CENTRAL.EDU X 1853 IA CENTRAL COLLEGE IS A PRIVATE LIBERAL ARTS INSTITUTION DEDICATED TO THE FOUR YEAR UNDERGRADUATE EXPERIENCE. 34 34 1644 1 959511 5640991 5466271 58246951 55583322 3641295 8236821 42441 61849 67571678 69348263 25401784 23851835 0 23772426 23622343 0 2926320 22103816 22302167 71278026 69776345 -3706348 -428082 187395705 185528700 74426724 75607888 112968981 109920812 X CENTRAL COLLEGE IS A RESIDENTIAL LIBERAL ARTS COLLEGE DEDICATED TO HELPING STUDENTS DISCOVER AND DEVELOP THEIR GREATEST POTENTIAL. GUIDED BY ITS ECUMENICAL CHRISTIAN TRADITION, THE COLLEGE COMMUNITY ENGAGES IN VIGOROUS, OPEN INQUIRY IN PURSUIT OF ACADEMIC EXCELLENCE. THE COLLEGE NURTURES THE DEVELOPMENT OF THE MIND, WHILE FOSTERING SPIRITUAL AND EMOTIONAL MATURITY AND PHYSICAL WELL-BEING. CENTRAL INTEGRATES CAREER PREPARATION WITH THE DEVELOPMENT OF VALUES ESSENTIAL TO RESPONSIBLE CITIZENSHIP, EMPOWERING GRADUATES FOR EFFECTIVE SERVICE IN LOCAL, NATIONAL, AND INTERNATIONAL COMMUNITIES. false false 42240526 23851835 40121167 PROVIDED EDUCATIONAL SERVICES RELATED TO CLASSROOM TEACHING, LABORATORY EXPERIENCES, AND PROGRAM SERVICE TO 1,117 STUDENTS, INCLUDING 1,076 RECEIVING INSTITUTIONAL FINANCIAL ASSISTANCE. 9965990 12820944 PROVIDED ROOM AND BOARD ON A RESIDENTIAL CAMPUS TO 1021 STUDENTS LIVING IN RESIDENTIAL UNITS AND 1018 STUDENTS ON BOARD CONTRACTS. 9085026 596222 EXPENSES RELATED TO PROVIDING PERSONAL SERVICES AND ACTIVITIES FOR STUDENTS AT A RESIDENTIAL COLLEGE, INCLUDING COUNSELING, EXTRA-CURRICULAR ACTIVITIES, ADMISSIONS, WELLNESS, AND STUDENT GOVERNMENT. 1697172 1697164 GOVERNMENT-SPONSORED TRIO PROGRAMS - EXPENSES OF FEDERAL GRANT PROGRAM 1697172 1697164 62988714 true true false false false false false true false true true true false false true true true false true true true false false false false false false false true true false false false false true false false false true false false false false false false false false true X 3315 0 true 1644 true true true true SP false false false true true false false false false false false X 34 34 false false false false false false false true true true false true true true true true true true true false X THOMAS JOHNSON 6416285276 812 UNIVERSITY STREET PELLA IA 50219 BERNADETTE ALLEN VICE CHAIR 0.50 X X 0 0 0 JASON ANDRINGA TRUSTEE 0.50 X 0 0 0 ROGER BROWN TRUSTEE 0.50 X 0 0 0 PETER CARTWRIGHT TRUSTEE 0.50 X 0 0 0 DAN DE COOK TRUSTEE 0.50 X 0 0 0 TEJ DHAWAN CHAIRMAN 0.50 X X 0 0 0 JULIE FISHER TRUSTEE 0.50 X 0 0 0 SHAYLA FROM SECRETARY 0.50 X X 0 0 0 CHIP GRIFFITH TRUSTEE 0.50 X 0 0 0 DENNY HANSON TRUSTEE 0.50 X 0 0 0 TIM HEEREMA TRUSTEE 0.50 X 0 0 0 JAMES ISRAEL TRUSTEE 0.50 X 0 0 0 BARBARA KNIFF-MCCULLA TRUSTEE 0.50 X 0 0 0 THOMAS KOOS TRUSTEE 0.50 X 0 0 0 J LANIER LITTLE TRUSTEE 0.50 X 0 0 0 MICHAEL MAIN TRUSTEE 0.50 X 0 0 0 SOPHIE MATHONNET-VANDER WELL TRUSTEE 0.50 X 0 0 0 CHARLES MORRIS TRUSTEE 0.50 X 0 0 0 JEFFREY OLIVER TRUSTEE 0.50 X 0 0 0 KARIN PETERSON TRUSTEE 0.50 X 0 0 0 BARBARA PETTITT TRUSTEE 0.50 X 0 0 0 BILL RANKIN TRUSTEE 0.50 X 0 0 0 RICK RYAN TRUSTEE 0.50 X 0 0 0 JOHN SCHMIDT TRUSTEE 0.50 X 0 0 0 KATHY SIKKEMA TRUSTEE 0.50 X 0 0 0 STEVE SIKKINK TRUSTEE 0.50 X 0 0 0 DONNA SMITH TRUSTEE 0.50 X 0 0 0 HARRY SMITH TRUSTEE 0.50 X 0 0 0 CLAY THOMPSON VICE CHAIR 0.50 X X 0 0 0 DEANNA VER STEEG VICE CHAIR 0.50 X X 0 0 0 JUDITH VOGEL TRUSTEE 0.50 X 0 0 0 MARKAY WINSTON TRUSTEE 0.50 X 0 0 0 MARY WORSTELL TRUSTEE 0.50 X 0 0 0 JANA RICKER TRUSTEE 0.50 X 0 0 0 MARK PUTNAM PRESIDENT 40.00 X 292283 0 51876 THOMAS JOHNSON VP FINANCE & 40.00 X 179867 0 39041 SHERYL KAMERICK ASST. TREAS 40.00 X 85771 0 9616 MARY STREY VP ACADEMICS 40.00 X 184447 0 60482 CAROL WILLIAMSON VP ENROLLMEN 40.00 X 143097 0 33371 SUNNY EIGHMY VP ALUMNI & 40.00 X 129068 0 12875 ROBERT FRANKS FACULTY 40.00 X 109857 0 10842 JEFF MCMARTIN COACH 40.00 X 107379 0 30566 1231769 248669 7 false true false GRAHAM CONSTRUCTION 421 GRAND AVENUE DES MOINES IA 50309 CONTRACTOR 1186277 LMC INSURANCE & RISK MANAGEMENT 4200 UNIVERSITY STE 200 WEST DES MOINES IA 50266 INSURANCE 551788 EAGLE ELECTRIC 760 218TH PL PELLA IA 50219 ELECTRICAL 390664 CAPTURE LLC 2303 RIVER RD STE 201 LOUISVILLE KY 40206 MARKETING 295675 ELLUCIAN INC 62578 COLLECTIONS CENTER CHICAGO IL 60693 SOFTWARE 278269 23 5466271 411902 5466271 TUITION 611600 40121167 40121167 AUXILIARY 611600 11861433 11861433 GOVT TRIO 611600 1697164 1697164 AUXILIARY 722320 959511 959511 EDUCATIONAL 611600 944047 944047 55583322 8236821 8236821 103576 41727 61849 61849 61849 69348263 54623811 959511 8298670 23851835 23851835 1643033 832606 655566 154861 17234606 14579008 1334276 1321322 1246496 1054589 108598 83309 2203306 1856847 222897 123562 1294902 1109557 93468 91877 730898 582532 132548 15818 60775 60775 59501 59501 680197 14803 665394 2104554 1494351 312133 298070 620024 237902 382122 824035 818890 5145 998893 877620 73723 47550 189355 69532 43979 75844 1850823 1845261 4413 1149 4004364 3901256 76227 26881 OPERATIONAL MAINTENANCE 3493836 3420815 58347 14674 FOOD 1864681 1864681 GOVT TRIO 1697172 1697172 OFF CAMPUS PROGRAMS 1376018 1376018 1747041 1503439 237593 6009 69776345 62988714 3861311 2926320 646822 1136271 1130894 3565265 2690345 3295322 820365 1081589 3817894 3491242 266300 264332 415031 247791 176680435 85178527 95225450 91501908 44174015 42169603 37841000 38407788 367589 367589 187395705 185528700 4526494 3927849 517938 445856 45023729 21464214 68307372 2894349 2926811 74426724 75607888 X 50240337 48769562 12179249 9166641 50549395 51984609 112968981 109920812 187395705 185528700 -428082 -2620087 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 367589 X X X X false 81011252 1363649 5371692 3326869 4673131 79746593 76453480 1012032 7045740 1549466 1950534 81011252 71347418 858114 7772472 1527935 1996589 76453480 78540803 906269 -2441490 1517858 4140306 71347418 79887626 1220021 933156 1504609 1995391 78540803 0.34000 0.61000 0.05000 false false 6842946 6842946 144004462 61213851 82790611 24984351 23964676 1019675 848676 848676 91501908 PRIVATE EQUITY 13623127 F REAL ESTATE 8762028 F HEDGE FUNDS 8590051 F CF PRIVATE EQUITY 2579889 F CO MINGLED FUNDS 2109101 F REAL ASSETS 1757681 F CF REAL ASSETS 915743 F PELLA CINEMA 70000 F OTHER REAL ASSETS 168 F 38407788 US GOVT GRANT REFUNDABLE 2219918 ANNUITIES PAYABLE 706893 2926811 X 42918068 -2620087 41727 -2578360 45496428 23851835 23851835 69348263 45966237 41727 41727 45924510 23851835 23851835 69776345 SCHEDULE D, PAGE 2, PART III, LINE 4 PAINTINGS AND INDIAN JEWELRY COLLECTION USED IN ACADEMIC CLASSES, PUBLIC DISPLAY ON CAMPUS AND LOANED TO OTHER NON-PROFIT ORGANIZATIONS WITH NO FEE. SCHEDULE D, PAGE 2, PART V, LINE 4 INTENDED USE OF THE ENDOWMENT FUNDS ARE TO FUND EDUCATIONAL SCHOLARSHIPS AND AWARDS FOR CENTRAL COLLEGE STUDENTS, FACULTY, AND SUPPORT FOR ENDOWED CHAIRS, AND ADDITIONAL SPECIAL PROJECTS FOR FACULTY MEMBERS AND THE MUSIC DEPARTMENT. SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE COLLEGE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE. THE COLLEGE IS ALSO EXEMPT FROM STATE INCOME TAX. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING CERTAIN UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2019 AND 2018. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURN FOR FISCAL YEARS 2016 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 41,727 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID 23,851,835 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 41,727 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID 23,851,835 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 CENTRAL COLLEGE ADMITS STUDENTS ON THE BASIS OF ACADEMIC QUALIFICATIONS WITHOUT REGARD TO ETHNICITY, RACE, NATURAL ORIGIN, ANCESTORY, COLOR, SOCIO-ECONOMIC CLASS, CREED, RELIGION, PHILOSOPHICAL BELIEF, MARITAL STATUS, DISABILITY, PHYSICAL APPEARANCE, SEX, AGE, SEXUAL ORIENTATION, OR GENDER EXPRESSION. SCHEDULE E, LINE 6 CENTRAL COLLEGE RECEIVES TITLE IV FINANCIAL AID FOR STUDENTS FROM THE DEPARTMENT OF EDUCUATION: PELL GRANT, SEOG, CWSP, TEACHER EDUCATION GRANTS/LOANS, AND STAFFORD DIRECT LOANS. true EUROPE & UK 4 6 PROGRAM SERVICES EDUCATIONAL 1370194 MEXICO 1 8 PROGRAM SERVICES EDUCATIONAL 321480 5 14 5 14 1691674 1691674 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 CENTRAL COLLEGE EMPLOYEES REVIEW COMPLIANCE FOR ALL EXPENDITURES MADE OUTSIDE THE UNITED STATES. SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE & UK 1,370,194 0 MEXICO 321,480 0 true INSTITUTIONAL AID 1076 20524966 ENDOWED SCHOLARSHIPS 463 3326869 SCHEDULE I, PAGE 1, PART I, LINE 2 CENTRAL COLLEGE EMPLOYEES REVIEW COMPLIANCE FOR ALL FEDERAL, STATE, AND PRIVATE GRANTS RECEIVED. IN ADDITION, CENTRAL COLLEGE IS REQUIRED TO PARTICIPATE AND FILE THE FEDERAL SINGLE AUDIT OF FINANCIAL AID PERFORMED BY OUR EXTERNAL AUDIT FIRM. X X X true true X X X X false false false false false false false false false MARK PUTNAM PRESIDENT 292283 51876 344159 THOMAS JOHNSON VP FINANCE & TREAS 179867 39041 218908 MARY STREY VP ACADEMICS 184447 60482 244929 CAROL WILLIAMSON VP ENROLLMENT 143097 33371 176468 SCHEDULE J, PART III CENTRAL COLLEGE OWNED PROPERTY IS PROVIDED TO THE PRESIDENT. THE PROPERTY IS USED FOR MANY COLLEGE FUNCTIONS, MEALS, AND RECEPTIONS INVOLVING FACULTY, STAFF, STUDENTS, DONORS, AND THE GENERAL PUBLIC THROUGHOUT THE YEAR. THERE IS NO PRIVATE RESIDENCE FOR THE FAMILY. AS PART OF A CONTRACTUAL AGREEMENT, THE PRESIDENT IS REQUIRED TO LIVE ON THE PROPERTY AND HOST EVENTS LISED ABOVE. SOCIAL CLUB DUES ARE PAID BY THE COLLEGE AND ARE USED FOR BUSINESS PURPOSES ONLY. MEETS MONTHLY WITH THE DES MOINES AREA PARTNERSHIP ORGANIZATION AND DONORS IN THE AREA. TRAVEL FOR COMPANIONS: PRESIDENT'S WIFE TRAVELS FOR BONA FIED BUSINESS TRIPS ONLY FOR REQUIRED CONFERENCES AND MEETINGS WITH DONORS. DEPENDENT WAIVER 56191 NONCASH TUITION WAIVER X 25 411384 FAIR VALUE X 1 30 FAIR VALUE X TRAVEL&LODGING 1 488 FAIR VALUE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B CENTRAL COLLEGE USES US BANCORP TO PROCESS AND SELL DONATED SECURITIES. DONORS TRANSFER SECURITIES TO CENTRAL'S BROKERAGE ACCOUNT. SECURITIES ARE THEN SOLD IMMEDIATELY PER BOARD POLICY AND FUNDS ARE DEPOSITED INTO THE COLLEGE'S CHECKING ACCOUNT AT US BANK. FORM 990 - ORGANIZATION'S MISSION CENTRAL COLLEGE IS A RESIDENTIAL LIBERAL ARTS COLLEGE DEDICATED TO HELPING STUDENTS DISCOVER AND DEVELOP THEIR GREATEST POTENTIAL. GUIDED BY ITS ECUMENICAL CHRISTIAN TRADITION, THE COLLEGE COMMUNITY ENGAGES IN VIGOROUS, OPEN INQUIRY IN PURSUIT OF ACADEMIC EXCELLENCE. THE COLLEGE NURTURES THE DEVELOPMENT OF THE MIND, WHILE FOSTERING SPIRITUAL AND EMOTIONAL MATURITY AND PHYSICAL WELL-BEING. CENTRAL INTEGRATES CAREER PREPARATION WITH THE DEVELOPMENT OF VALUES ESSENTIAL TO RESPONSIBLE CITIZENSHIP, EMPOWERING GRADUATES FOR EFFECTIVE SERVICE IN LOCAL, NATIONAL, AND INTERNATIONAL COMMUNITIES. FORM 990, PAGE 2, PART III, LINE 4D GOVERNMENT-SPONSORED TRIO PROGRAMS - EXPENSES OF FEDERAL GRANT PROGRAM FORM 990, PART V, LINE 4B SPAIN, AUSTRIA, MEXICO, GREAT BRITAIN (UK) FORM 990, PAGE 6, PART VI, LINE 9 CHARLES MORRIS 812 UNIVERSITY PELLA, IA 50219 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE GOVERNANCE BOARD OF THE COLLEGE BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST DOCUMENT IS COMPLETED EACH YEAR AND MONITORED BY THE TREASURER'S OFFICE. FORM 990, PAGE 6, PART VI, LINE 15A PRESIDENT'S SALARY IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES COMPENSATION COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B SALARIES OF KEY EMPLOYEES AND OFFICERS ARE APPROVED BY DIRECT REPORTS. ALL SALARIES ARE MONITORED BY THE BUSINESS OFFICE MONTHLY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST