2019-05-01T14:09:06-05:00 2018-06-30 421029744 TDT CPAS AND ADVISORS PC 1245 JORDAN CREEK PKWY SUITE 100 WEST DES MOINES IA 502662300 990 2017-07-01 420680344 CENTRAL COLLEGE CENT 6416285274 812 UNIVERSITY PELLA IA 50219 SHERYL KAMERICK ASST. TREAS & CONTR 6416285274 2019-05-01 true COURTNEY L DERONDE CPA P01245662 5156575800 2019-05-01 167.68.16.49 2019-05-01 14:09:06 CD P 639E43D7064DA110D86365B3D40C5518D435221F D2F705A398D6AF19439BBC7DE7582ED00AD21ACB 2017 2019-02-21 02:37:17Z MARK PUTNAM 812 UNIVERSITY PELLA IA 50219 67633361 false X WWW.CENTRAL.EDU X 1853 IA CENTRAL COLLEGE IS A RESIDENTIAL LIBERAL ARTS COLLEGE DEDICATED TO HELPING STUDENTS DISCOVER AND DEVELOP THEIR GREATEST POTENTIAL. 35 35 1674 1 831257 4707525 5640991 57135449 58246951 3675381 3641295 59052 42441 65577407 67571678 24211368 25401784 0 23527733 23772426 0 2731468 21830751 22103816 69569852 71278026 -3992445 -3706348 186156341 187395705 72955610 74426724 113200731 112968981 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 44094663 25401784 42866047 PROVIDED EDUCATIONAL SERVICES RELATED TO CLASSROOM TEACHING, LABORATORY EXPERIENCES, AND PROGRAM SERVICE TO 1,174 STUDENTS, INCLUDING 1,073 RECEIVING INSTITUTIONAL FINANCIAL ASSISTANCE. 9748080 13162273 PROVIDED ROOM AND BOARD ON A RESIDENTIAL CAMPUS TO 1128 STUDENTS LIVING IN RESIDENTIAL UNITS AND 1131 STUDENTS WITH BOARD CONTRACTS. 9172723 599853 EXPENSES RELATED TO PROVIDING PERSONAL SERVICES AND ACTIVITIES FOR STUDENTS AT A RESIDENTIAL COLLEGE, INCLUDING COUNSELING, EXTRA-CURRICULAR ACTIVITIES, ADMISSIONS, WELLNESS, AND STUDENT GOVERNMENT. 1619736 1618778 GOVERNMENT-SPONSORED TRIO PROGRAMS - EXPENSES OF FEDERAL GRANT PROGRAM 1619736 1618778 64635202 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 true false false false false false false true false false false true false false false false false false false false true X 3475 0 true 1674 true true true true SP false false false false false false false false X 35 35 false false false false false false false true true true false true true true true true true true true false X SHERYL KAMERICK 6416285274 812 UNIVERSITY PELLA IA 50219 BERNADETTE ALLEN TRUSTEE 0.50 X 0 0 0 PETER CARTWRIGHT TRUSTEE 0.50 X 0 0 0 DANIEL DE COOK TRUSTEE 0.50 X 0 0 0 TEJ DHAWAN VICE CHAIR 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 JAMES GRIFFITH TRUSTEE 0.50 X 0 0 0 DENNIS HANSON TRUSTEE 0.50 X 0 0 0 MARTIN 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 KEVIN KORVER TRUSTEE 0.50 X 0 0 0 J LANIER LITTLE CHAIRMAN 1.00 X 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 WILLIAM 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 KATHLEEN 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 ROBERT THOMPSON TRUSTEE 0.50 X 0 0 0 DEANNA VER STEEG TRUSTEE 0.50 X 0 0 0 JUDITH VOGEL TRUSTEE 0.50 X 0 0 0 MARY WORSTELL TRUSTEE 0.50 X 0 0 0 JASON ANDRINGA TRUSTEE 0.50 X 0 0 0 ROGER BROWN TRUSTEE 0.50 X 0 0 0 MICHAEL MAIN TRUSTEE 0.50 X 0 0 0 JANA RIEKER TRUSTEE 0.50 X 0 0 0 MARKAY WINSTON TRUSTEE 0.50 X 0 0 0 MARK PUTNAM PRESIDENT 40.00 X 276016 0 49628 THOMAS JOHNSON VP FINANCE & 40.00 X 175630 0 37420 SHERYL KAMERICK ASST. TREAS 40.00 X 84717 0 9170 MARY STREY VP ACADEMICS 40.00 X 180403 0 57241 CAROL WILLIAMSON VP ENROLLMEN 40.00 X 125909 0 30311 SUNNY EIGHMY VP ALUMNI & 40.00 X 122780 0 12550 PEGGY FITCH VP STUDENT S 40.00 X 107034 0 28463 ROBERT FRANKS FACULTY 40.00 X 106957 0 10630 JEFF MCMARTIN COACH 40.00 X 103811 0 28276 1283257 263689 8 false true false WEITZ 5901 THORNTON AVE DES MOINES IA 50321 CONTRACTOR 3134618 LMC INSURANCE & RISK MANAGEMENT 4200 UNIVERSITY STE 200 WEST DES MOINES IA 50266 INSURANCE 527351 ROYALL 1920 E PARHAM RD RICHMOND VA 23228 CONSULTANT 428344 EAGLE ELECTRIC 760 218TH PL PELLA IA 50219 ELECTRICAL 383194 ELLUCIAN INC 62578 COLLECTIONS CENTER CHICAGO IL 60693 SOFTWARE 310402 25 5640991 366083 5640991 TUITION 611600 42866047 42866047 AUXILIARY 611600 12331016 12331016 GOVT TRIO 611600 1618778 1618778 AUXILIARY 722320 831257 831257 EDUCATIONAL 611600 599853 599853 58246951 3641295 3641295 104124 61683 42441 42441 42441 67571678 57415694 831257 3683736 25401784 25401784 1363574 570062 643155 150357 17477693 14889200 1383454 1205039 1251262 1059460 110708 81094 2393350 2073354 210071 109925 1286547 1103840 98758 83949 958700 728177 154601 75922 140743 140743 80570 80570 596468 17783 578685 2230724 1760756 182514 287454 600287 210887 389400 859842 851748 8094 924271 808120 82360 33791 205205 81258 59194 64753 1586482 1581714 3783 985 4125276 4020437 77483 27356 OPERATIONAL MAINTENANCE 3333050 3233539 69202 30309 FOOD 1865942 1865942 OTHER 1709913 1490798 217266 1849 TRIO 1619736 1619736 1266607 1266607 71278026 64635202 3911356 2731468 906285 646822 2498561 1130894 2720377 2690345 921062 820365 3551028 3817894 264728 266300 516856 415031 176763445 81537995 95918066 95225450 45843260 44174015 32648529 37841000 367589 367589 186156341 187395705 3560102 4526494 361957 517938 44996312 45023729 21026874 21464214 3010365 2894349 72955610 74426724 X 52070684 50240337 11799153 12179249 49330894 50549395 113200731 112968981 186156341 187395705 -3706348 3474598 X false true X true true true X 367589 X X X X false 76453480 1012032 7045740 1549466 1950534 81011252 71347418 858114 7772472 1527935 1996589 76453480 78540803 906269 -2441490 1517858 4140306 71347418 79887626 1220021 933156 1504609 1995391 78540803 71067325 1292161 10928140 1458338 1941662 79887626 0.29000 0.64000 0.07000 false false 6842946 6842946 144487382 58148250 86339132 24954132 23389745 1564387 478985 478985 95225450 PRIVATE EQUITY 10969912 F REAL ESTATE 9670153 F HEDGE FUNDS 8568382 F CF PRIVATE EQUITY 3060461 F CO MINGLED FUNDS 2260776 F REAL ASSETS 1831624 F CF REAL ASSETS 1409524 F PELLA CINEMA 70000 F OTHER REAL ASSETS 168 F 37841000 US GOVT GRANT REFUNDABLE 2228980 ANNUITIES PAYABLE 665369 2894349 X 45706175 3474598 61683 3536281 42169894 25401784 25401784 67571678 45937925 61683 61683 45876242 25401784 25401784 71278026 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 IS 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, 2018 AND 2017. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURN FOR FISCAL YEARS 2015 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 61,683 SCHEDULE D, PAGE 4, PART XI, LINE 4B FINANCIAL AID 25,401,784 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 61,683 SCHEDULE D, PAGE 4, PART XII, LINE 4B FINANCIAL AID 25,401,784 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, GENDER EXPRESSION AND IDENTITY, AND ORGANIZATIONAL AFFILIATIONS. CENTRAL COLLEGE STUDENTS HAVE EQUAL RIGHTS, PRIVILEGES, AND RESPONSIBILITIES UNLESS SPECIFICALLY RESTRICTED BY COLLEGE DISCIPLINARY ACTION. 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 1417863 MEXICO 1 8 PROGRAM SERVICES EDUCATIONAL 272979 5 14 5 14 1690842 1690842 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 1,417,863 0 MEXICO 272,979 0 true INSTITUTIONAL AID 1073 23852318 ENDOWED SCHOLARSHIPS 336 1549466 SCHEDULE I, PAGE 1, PART I, LINE 2 CENTRAL COLLEGE EMPLOYEES ANNUALLY 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 246597 29419 26000 23628 325644 THOMAS JOHNSON VP FINANCE & TREAS 157106 18524 18700 18720 213050 MARY STREY VP ACADEMICS 179865 538 19400 37841 237644 CAROL WILLIAMSON VP ENROLLMENT 125909 30311 156220 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. A IOWA HIGHER EDUCATION LOAN AUTHORIT 421235696 4624605AO 2016-12-20 45730000 SEE PART VI false false false A 46633798 1323629 32010385 740851 12091123 467810 2011 true true false true A false false false false false false true A false true true false false false false false true A true SCHEDULE K - ADDITIONAL INFORMATION IOWA HIGHER EDUCATION LOAN AUTHORITY PART I, LINE A, COLUMN (F) REFUND PRIOR ISSUES (06/29/05), (06/14/12), (07/02/14) PART II, LINE 3, COLUMN (A) THE TOTAL PROCEEDS DO NOT AFREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. DEPENDENT WAIVER 61830 NONCASH TUITION WAIVER X 27 357333 FAIR VALUE X GRAND PIANO 1 8750 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