2019-06-27T09:11:23-05:00 2018-08-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2017-09-01 446000294 CLEVELAND UNIVERSITY - KANSAS CITY % MARLA COPE CLEV 9132340600 10850 LOWELL AVENUE OVERLAND PARK KS 66210 CARL S CLEVELAND III PRESIDENT 9132340644 2019-05-15 true Gregory M Sullivan CPA P01259107 8162216300 167.68.126.162 43372220191785000004 2019-06-27 P 876A1D03DE60EC9B40C6AE3A7A8021F568D68EEB 355CC2E4B6E27E32DAADC48E1CA8D97843AD7DA8 2017 2020-03-31 21:24:44Z CARL CLEVELAND III DC 10850 LOWELL AVE OVERLAND PARK KS 66210 18586835 false X WWW.CLEVELAND.EDU X 1922 MO TO PROVIDE A STRONG, STUDENT-CENTERED PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. 12 12 134 11 0 1071775 1708390 14278481 15999133 334567 431082 -287993 -377662 15396830 17760943 703810 443295 0 0 7957728 8210285 0 0 19568 6065004 6897011 14726542 15550591 670288 2210352 35780122 38082361 18703390 18896479 17076732 19185882 THE CLEVELAND MISSION IS TO PROVIDE STRONG STUDENT-CENTERED ACADEMIC AND PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. false false 12995804 443294 15236904 TO EDUCATE DOCTORS OF CHIROPRACTIC AS PRIMARY HEALTH CARE PROVIDERS TO OFFER CONTINUING EDUCATION FOR DOCTORS OF CHIROPRACTIC; TO PROVIDE UNDERGRADUATE EDUCATION IN SELECTED BIOLOGICAL SCIENCES; TO CONDUCT RESEARCH; TO PROVIDE HEALTH CARE AND OUTREACH SERVICES TO THE COMMUNITY, SUPPORT SERVICES TO ALUMNI AND OTHER HEALTH CARE PROVIDERS, AND VOLUNTEER SERVICES TO CIVIC AND PROFESSIONAL ORGANIZATIONS. THE TOTAL NUMBER OF STUDENTS EDUCATED AT CLEVELAND UNIVERSITY-KANSAS CITY IN 2018 WAS 544. 12995804 true true false false false false false false false false true false false false true false false true true false false false false false false false false false true true true false false false false false false false false false false false false false false true true true true false false true 14 0 true 134 true false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false KS MO X MARLA COPE 9132340687 10850 LOWELL AVENUE OVERLAND PARK KS 66210 X ANITA OSBORN DIRECTOR 1.0 1.0 X 0 0 0 ERNST ANRIG DC DIRECTOR/VICE CHAIRMAN 1.0 3.0 X X 0 0 0 TIMOTHY E MENG DC DIRECTOR/SECRETARY/TREASURER 1.0 3.0 X X 0 0 0 DANIEL FAHNESTOCK DC DIRECTOR THROUGH SEPT '17 1.0 3.0 X 0 0 0 THE HONORABLE ANNA HO DIRECTOR 1.0 1.0 X 0 0 0 CAROLYN C COX PHD MCHES DIRECTOR 1.0 1.0 X 0 0 0 CARL J DICAPO DIRECTOR 1.0 1.0 X 0 0 0 JAMES FLANAGAN DIRECTOR 1.0 1.0 X 0 0 0 PATRICK HAMMOND DIRECTOR/CHAIRMAN 1.0 1.0 X X 0 0 0 STEVE HAYS DIRECTOR 1.0 1.0 X 0 0 0 JEFFREY SPENCER DIRECTOR/VICE CHAIRMAN 1.0 1.0 X 0 0 0 BRIAN PORTEOUS DC DIRECTOR 1.0 1.0 X 0 0 0 CHARLES A EDDY DC DIRECTOR/SECRETARY BEGINNING N 1.0 2.0 X X 0 0 0 JOSEPH BOWLES DIRECTOR BEGINNING NOV '17 1.0 0.0 X 0 0 0 CARL S CLEVELAND III DC PRESIDENT 38.0 2.0 X 329575 0 14135 DAVID CLARK BECKLEY OFFICER 40.0 0.0 X 150376 0 20529 JEFFREY D KARP COO/CFO 37.0 3.0 X 194649 0 6863 GERY C HOCHANADEL VP ACADEMIC AFFAIRS 40.0 0.0 X 192745 0 21954 JULIA BARTLETT DEAN-CLINICAL EDUC - TO DEC 17 40.0 0.0 X 160683 0 12071 PAUL BARLETT PRECLINICAL EDUCATION 40.0 0.0 X 118450 0 17005 JERE DALE MARRANT DIR-HUMAN RESOURCES AND ORG DE 40.0 0.0 X 101694 0 18207 ALEX BACH VP ENROLLMENT MANAGEMENT 40.0 0.0 X 149269 0 4475 1397441 0 115239 9 false true false MONARCH BUILD LLC 8100 NEWTON SUITE 300 OVERLAND PARK KS 66204 GENERAL CONTRACTOR 500430 ENLIGHTENED SOLUTIONS PO BOX 1891 INDEPENDENCE MO 64055 IT SERVICES 408634 DAVIS SAFETY SUPPLY INC 7800 EAST 24 HWY KANSAS CITY MO 64125 JANITORIAL SERVICES 320529 CAMPUS MANAGEMENT 5201 CONGRESS AVE SUITE 220A BOCA RATON FL 33487 SOFTWARE SERVICES 259775 BLOCK REAL ESTATE SERVICES 700 WEST 47TH SUITE 200 KANSAS CITY MO 64112 LEASING COMMISSIONS 213480 19 1542532 165858 1708390 TUITION & FEES 611600 15407773 15407773 CLINIC REVENUE 621400 591360 591360 15999133 167514 167505 0 0 366951 825892 -458941 0 -458941 -458941 238768 24800 238768 24800 263568 263568 0 0 0 0 0 0 7844 0 7844 7844 MANAGEMENT FEES 561000 42513 42513 MISCELLANEOUS REVENUE 900099 30922 30922 73435 17760943 15999133 53411 0 443295 443295 0 0 1084570 927308 155093 2169 5901876 5049360 838285 14231 75980 162258 -81809 -4469 680843 621199 59157 487 467016 409821 56494 701 0 0 97756 3301 92254 2201 131156 32725 98431 0 0 33117 33117 52895 20349 32359 190 426860 426506 339 15 752095 553742 195863 2490 522758 444382 78376 0 1315567 1005295 310266 6 228034 182989 43968 1077 0 23000 23000 399248 79474 319774 0 1285130 1156617 128513 113956 48347 65609 CHARITY CARE 301678 300268 1350 60 CAMPUS ACTIVITIES 279785 278362 1362 61 EDUCATION 860033 790918 68803 312 MISCELLANEOUS EXPENSES 73943 36292 37614 37 15550591 12995804 2535219 19568 3004250 4555105 0 0 0 0 149110 296067 0 0 0 0 0 0 0 0 108668 297957 39798563 12414329 27023258 27384234 4831498 4981228 0 0 524648 502168 0 0 138690 65602 35780122 38082361 3081174 3597739 0 0 348170 598423 10274557 9674557 0 0 0 0 0 0 0 0 4999489 5025760 18703390 18896479 X 17076732 19185882 0 0 0 0 17076732 19185882 35780122 38082361 2210352 -101202 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1200000 5900000 7100000 4603068 22101677 7530928 19173817 197147 5776487 4883401 1090233 20184 20184 27384234 0 GOVERNMENT LOAN PAYMENTS 458327 RELATED PARTY PAYABLES 4486749 DEPOSITS 80684 5025760 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS INCLUDED IN ALL CORRESPONDENCE, DISPLAYED ON ADVERTISEMENTS WITHIN THE ADMINISTRATIVE OFFICE BUILDING, AND WRITTEN IN BOTH THE STUDENT AND EMPLOYEE HANDBOOK AND COURSE CATALOG. SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVED FINANCIAL ASSISTANCE FROM GOVERNMENTAL AGENCIES TO HELP FUND THE OPERATIONS OF THE UNIVERSITY AND FUND VARIOUS ACADEMIC PROGRAMS. true Scholarships 181 443295 SCHEDULE I, PART I, LINE 2 AS PART OF OUR MISSION, SCHOLARSHIPS ARE AWARDED BASED ON SELECTION BY A COMMITTEE UPON SUBMISSION OF AN APPLICATION TO BE USED TOWARDS THE COST OF ATTENDANCE. THESE SCHOLARSHIPS ARE AWARDED ON A TRIMESTER BASIS. ADDITIONALLY, TUITION LEVERAGE AWARDS ARE OFFERED BASED ON MERIT. THESE AWARDS ARE FOR TUITION ONLY AND FOLLOW THE STUDENT FOR THEIR PERIOD OF ENROLLMENT AS LONG AS THEY MAINTAIN GOOD STANDING. X X X X false true false false false false false false false CARL S CLEVELAND III DC PRESIDENT 329214 0 0 0 361 0 8100 0 6035 0 343710 0 DAVID CLARK BECKLEY OFFICER 149896 0 0 0 480 0 4718 0 15811 0 170905 0 JULIA BARTLETT DEAN-CLINICAL EDUC - TO DEC 17 160203 0 0 0 480 0 3636 0 8435 0 172754 0 JEFFREY D KARP COO/CFO 194169 0 0 0 480 0 5863 0 1000 0 201512 0 GERY C HOCHANADEL VP ACADEMIC AFFAIRS 192384 0 0 0 361 0 6000 0 15954 0 214699 0 ALEX BACH VP ENROLLMENT MANAGEMENT 148789 0 0 0 480 0 4475 0 0 0 153744 0 SCHEDULE J, PART I, LINE 4B DR. CARL CLEVELAND III PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO ACCRUAL OR PAYMENTS WERE MADE FOR THE FISCAL YEAR ENDING 8/31/18, AND THE PREVIOUSLY ACCRUED PLAN WAS REDUCED BY $121,920. A KANSAS DEVELOPMENT FINANCE AUTHORITY 431066589 2013-11-22 12374557 ACQUISITION AND RENOVATION false false false A 2700000 0 12374557 1000000 0 0 0 0 0 12374557 0 0 2007 false false true true A false false false false false false 0 true false false true A false true false false 0 false 0 false true A true SCHEDULE K, PART III, LINE 3A WE HAVE A SERVICE CONTRACT WITH A CATERING SERVICE FOR OUR DINING ROOM. HOWEVER THIS SECTION OF THE BUILDING HAS BEEN CARVED OUT AND IS NOT PART OF THE BUILDING BEING FINANCED BY THE BOND. SCHEDULE K, PART IV, LINE 2C THE REBATE CALCULATION WAS PERFORMED ON 12/28/2017. SCHEDULE K, PART IV, LINE 7 AND PART V This being the only outstanding Bond for Cleveland University - Kansas City, we are using the Compliance & Record Rentention Policy as outlined by the Kansas Development Finance Authority regarding Tax Exempt Bonds. It is listed in Exhibit D of the First Supplemental Tax Compliance Agreement. We have also engaged Gilmore & Bell, P.C. to be the Rebate Analyst for the Bonds on an ongoing basis. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY ALL OFFICERS AND ACCOUNTING PERSONNEL OF CLEVELAND UNIVERSITY - KANSAS CITY. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND CORRECTIONS OR CLARIFICATIONS ARE MADE. THE 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE 990. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NEEDED CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE TIME OF HIRE OR ELECTION (IN THE CASE OF DIRECTORS) AND ANNUALLY THEREAFTER, THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PROVIDED THE APPLICABLE CONFLICT OF INTEREST DISCLOSURES WHICH SHALL BE COMPLETED TO IDENTIFY ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH IT IS BELIEVED A CONFLICT MAY ARISE. IF A CONFLICT ARISES, THE OFFICER, DIRECTOR, OR KEY EMPLOYEE ABSTAINS FROM THE VOTE ON THE CONFLICTED TRANSACTION. AN APPROPRIATE REPORT SHALL BE SUBMITTED TO THE EXECUTIVE BOARD CONCERNING ANY INTEREST DISCLOSED FOR MONITORING. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USES A WRITTEN EMPLOYMENT CONTRACT, COMPENSATION STUDY, AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVAL BY THE BOARD OF DIRECTORS TO DETERMINE THE COMPENSATION OF THE PRESIDENT. GALLAGHER BENEFIT SERVICES, INC. COMPLETED A PRESIDENTIAL COMPENSATION REVIEW IN NOVEMBER, 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A DR. CARL CLEVELAND III PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO ACCRUAL OR PAYMENTS WERE MADE FOR THE FISCAL YEAR ENDING 8/31/18, AND THE PREVIOUSLY ACCRUED PLAN WAS REDUCED BY $121,920. ACQUISITION 8205 LLC 10850 LOWELL AVE OVERLAND PARK KS 66210 205953399 REAL ESTATE MO 357786 4698719 NA CLEVELAND CHIROPRACTIC COLLEGE OF LA 10850 LOWELL AVENUE OVERLAND PARK KS 66210 952988463 SUPPORT ORG CA 501(C)(3) 12A CU-KC true CLEVELAND CHIROPRACTIC COLLEGE INC 10850 LOWELL AVE OVERLAND PARK KS 66210 431430599 SUPPORT ORG MO 501(C)(3) 12B NA true CLEVELAND COLLEGE FOUNDATION FUND INC 10850 LOWELL AVE OVERLAND PARK KS 66210 431822649 SUPPORT ORG MO 501(C)(3) 12A CU-KC true CCC CONDO ASSOCIATION 10850 LOWELL AVE OVERLAND PARK KS 66210 262152297 REAL ESTATE KS NA C CORP true false false true true true false false false false false false true true true true false true false false CLEVELAND CHIROPRACTIC COLLEGE OF LOS ANGELES C 1442532 CASH CLEVELAND COLLEGE FOUNDATION FUND C 100000 CASH CLEVELAND COLLEGE FOUNDATION FUND E 3000000 BOOK CLEVELAND CHIROPRACTIC COLLEGE OF LOS ANGELES E 4486749 CASH CLEVELAND COLLEGE FOUNDATION FUND R 273139 CASH