PALMER COLLEGE OF CHIROPRATIC- WEST: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- PALMER COLLEGE OF CHIROPRATIC- WEST (EIN 94-2515428)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-15
- IRS object ID
- 201921359349310757
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-15T15:28:46-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE SUITE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942515428 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALMER COLLEGE OF CHIROPRACTIC WEST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 5638845141 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 90 E TASMAN | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95134 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER RANDAZZO | PersonNm |
| Person Title | VICE CHANCELLOR FOR FINANCE | PersonTitleTxt |
| Phone | 5638845871 | PhoneNum |
| Signature | 2019-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CARLEY UMSTEAD | PreparerPersonNm |
| PTIN | P00982177 | PTIN |
| Phone | 3192985333 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.171.130.186 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-13 | IPDt |
| IP Tm | 12:49:07 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D60D947A54053FF5DEA0CE90B489EB9643D1C695 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3B40D2BB9DC155A8CECE0322F43835FBE5BCE9B8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DENNIS MARCHIORI DC | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 BRADY STREET | AddressLine1Txt |
| City | DAVENPORT | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52803 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,531,270 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PALMER.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF PALMER COLLEGE OF CHIROPRACTIC IS TO PROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 131 | TotalEmployeeCnt |
| Total Volunteers | 111 | TotalVolunteersCnt |
| Total Gross UBI | $755 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $38,271 | PYContributionsGrantsAmt |
| CY Contributions Grants | $87,664 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,457,759 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,286,055 | CYProgramServiceRevenueAmt |
| PY Investment Income | $93,128 | PYInvestmentIncomeAmt |
| CY Investment Income | $147,079 | CYInvestmentIncomeAmt |
| PY Other Revenue | $156,657 | PYOtherRevenueAmt |
| CY Other Revenue | $10,472 | CYOtherRevenueAmt |
| PY Total Revenue | $13,745,815 | PYTotalRevenueAmt |
| CY Total Revenue | $13,531,270 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,254,342 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,333,672 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,499,433 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,178,582 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,117,640 | PYOtherExpensesAmt |
| CY Other Expenses | $4,174,515 | CYOtherExpensesAmt |
| PY Total Expenses | $10,871,415 | PYTotalExpensesAmt |
| CY Total Expenses | $12,686,769 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,874,400 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $844,501 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,024,938 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,751,674 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $602,775 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,561,897 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,422,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,189,777 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF PALMER COLLEGE OF CHIROPRACTIC IS TO PROMOTE LEARNING, DELIVER HEALTH CARE, ENGAGE OUR COMMUNITIES AND ADVANCE KNOWLEDGE THROUGH RESEARCH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $10,487,297 | ExpenseAmt |
| Grant | $1,333,672 | GrantAmt |
| Revenue | $13,292,644 | RevenueAmt |
| Desc | TEACHING THE ART OF CHIROPRACTIC AND OTHER ACTIVITIES RELATED TO EDUCATION. THE ENROLLMENT CONSISTS OF 324 FULL TIME AND 12 PART TIME STUDENTS AS OF 6/30/2018. | Desc |
| Total Program Service Expenses | $10,487,297 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 413 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 131 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER RANDAZZO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5638845141 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 BRADY STREET | AddressLine1Txt |
| City | DAVENPORT | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 528035214 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| TREVOR V IRELAND DC | ||||||||
| CHAIRPERSON | 10.00 | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KENT M FORNEY HCD | ||||||||
| VICE CHAIRPERSON | 2.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VICKIE A PALMER HCD | ||||||||
| SECRETARY GENERAL | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $1,658 | $0 | |
| DON BETZ PHD | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL CHANCE DC | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,658 | $0 | ||
| DONNA CRAFT DC | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,244 | $0 | ||
| DONALD DOUCETTE PHD | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,213 | $0 | ||
| SUSAN HATFIELD PHD | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES KELLER DC MA | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KENNETH R KOUPAL | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,607 | $0 | ||
| BARRY L MCALPINE DC | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,264 | $0 | ||
| KENT PILCHER | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,508 | $0 | ||
| PAUL VANDUYNE PE DC | ||||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $1,450 | $0 | ||
| WILLIAM L WILKE | ||||||||
| BOARD MEMBER (UNTIL 12/17) | 1.00 | 1.00 | Yes (X) | $0 | $1,499 | $0 | ||
| DENNIS MARCHIORI DC | ||||||||
| PRESIDENT/CHANCELLOR | 10.00 | 30.00 | Yes (X) | $0 | $477,387 | $72,384 | ||
| JAMES CHRISTOPHER | ||||||||
| TREASURER (UNTIL 9/17) | 10.00 | 30.00 | Yes (X) | $0 | $260,369 | $28,597 | ||
| LYNNE LINDSTROM | ||||||||
| EXEC DIR OF BOARD AFFAIRS | 10.00 | 30.00 | Yes (X) | $0 | $84,687 | $14,373 | ||
| THOMAS TIEMEIER | ||||||||
| TREASURER | 10.00 | 20.00 | Yes (X) | $0 | $157,115 | $14,918 | ||
| THOMAS SOUZA | ||||||||
| DEAN | 40.00 | $172,309 | $0 | $28,099 | Yes (X) | |||
| THOMAS MILUS | ||||||||
| PROFESSOR | 40.00 | $158,626 | $0 | $27,530 | Yes (X) | |||
| GREGORY SNOW | ||||||||
| DEAN | 40.00 | $149,742 | $0 | $12,088 | Yes (X) | |||
| JULIE BEHN | ||||||||
| SENIOR DIRECTOR | 40.00 | $130,075 | $0 | $13,858 | Yes (X) | |||
| ROBERT COOPERSTEIN | ||||||||
| PROFESSOR | 40.00 | $127,710 | $0 | $11,931 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $738,462 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $992,659 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $223,778 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MAXIM SERVICES LTD INC | |||||
| 2470 ESTAND WAY | PLEASANT HILL | CA | 94523 | JANITORIAL | $404,505 |
| ARAMARK CORPORATION | |||||
| 915 DEGUIGNE DR | SUNNYVALE | CA | 94088 | FOOD SERVICE | $207,623 |
| FIRST ALARM SECURITY & PATROL INC | |||||
| 1731 TECHNOLOGY DRIVE 800 | SAN JOSE | CA | 95110 | SECURITY | $178,650 |
| XEROX CORPORATION | |||||
| PO BOX 802555 | CHICAGO | IL | 60680 | COPY & PRINTING | $171,269 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $36,606 | GovernmentGrantsAmt |
| All Other Contributions | $51,058 | AllOtherContributionsAmt |
| Total Contributions | $87,664 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $12,462,131 | $12,462,131 |
| CLINIC REVENUE | 611710 | $530,543 | $530,543 |
| AUXILIARY SERVICES | 611710 | $293,381 | $293,381 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,286,055 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $147,079 | TotalRevenueColumnAmt |
| Exclusion | $147,079 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,128 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,128 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,128 | TotalRevenueColumnAmt |
| Exclusion | $3,128 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SUNDRY INCOME | 900099 | $6,589 | $6,589 | |
| PRINT SHOP REVENUE | 561439 | $755 | $755 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,344 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,531,270 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,292,644 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $755 | UnrelatedBusinessRevenueAmt |
| Exclusion | $150,207 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333,672 | TotalAmt |
| Program Services | $1,333,672 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,944,659 | TotalAmt |
| Program Services | $4,376,119 | ProgramServicesAmt |
| Management And General | $568,540 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,233,923 | TotalAmt |
| Program Services | $2,025,177 | ProgramServicesAmt |
| Management And General | $208,746 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,357 | TotalAmt |
| Management And General | $43,357 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,054,023 | TotalAmt |
| Program Services | $266,876 | ProgramServicesAmt |
| Management And General | $787,147 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,023 | TotalAmt |
| Program Services | $67,770 | ProgramServicesAmt |
| Management And General | $25,253 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,973 | TotalAmt |
| Program Services | $17,213 | ProgramServicesAmt |
| Management And General | $12,760 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,432,306 | TotalAmt |
| Program Services | $1,160,168 | ProgramServicesAmt |
| Management And General | $272,138 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,537 | TotalAmt |
| Program Services | $36,432 | ProgramServicesAmt |
| Management And General | $22,105 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,263 | TotalAmt |
| Program Services | $20,170 | ProgramServicesAmt |
| Management And General | $14,093 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,041 | TotalAmt |
| Program Services | $193,041 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,374 | TotalAmt |
| Management And General | $19,374 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $505,701 | $422,234 | $83,467 |
| EQUIPMENT RENTAL & MAIN | $333,581 | $296,019 | $37,562 |
| BANK CHARGES & SERVICE | $107,805 | $107,805 | |
| COMMENCEMENT | $81,461 | $81,461 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,070 | TotalAmt |
| Program Services | $83,140 | ProgramServicesAmt |
| Management And General | $104,930 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,686,769 | TotalAmt |
| Program Services | $10,487,297 | ProgramServicesAmt |
| Management And General | $2,199,472 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468,496 | BOYAmt |
| EOY | $3,094,856 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,815 | BOYAmt |
| EOY | $248,291 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,880 | BOYAmt |
| EOY | $63,324 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,970 | BOYAmt |
| EOY | $141,347 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,293 | BOYAmt |
| EOY | $125,383 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,832,942 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,285,544 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,494,298 | BOYAmt |
| EOY | $2,547,398 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,497,186 | BOYAmt |
| EOY | $4,531,075 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,024,938 | BOYAmt |
| EOY | $10,751,674 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,775 | BOYAmt |
| EOY | $1,561,897 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,775 | BOYAmt |
| EOY | $1,561,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,212,945 | BOYAmt |
| EOY | $8,948,621 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,360 | BOYAmt |
| EOY | $139,151 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,858 | BOYAmt |
| EOY | $102,005 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,422,163 | BOYAmt |
| EOY | $9,189,777 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,024,938 | BOYAmt |
| EOY | $10,751,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $844,501 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$76,887 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $225,273 | BeginningYearBalanceAmt |
| Contributions | $25,000 | ContributionsAmt |
| Investment Earnings Or Losses | $19,227 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $7,900 | GrantsOrScholarshipsAmt |
| End Year Balance | $261,600 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $213,139 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $19,634 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $7,500 | GrantsOrScholarshipsAmt |
| End Year Balance | $225,273 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $193,239 | BeginningYearBalanceAmt |
| Contributions | $25,000 | ContributionsAmt |
| Investment Earnings Or Losses | $900 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $213,139 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $193,522 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,617 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,900 | GrantsOrScholarshipsAmt |
| End Year Balance | $193,239 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $153,826 | BeginningYearBalanceAmt |
| Contributions | $25,000 | ContributionsAmt |
| Investment Earnings Or Losses | $17,596 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,900 | GrantsOrScholarshipsAmt |
| End Year Balance | $193,522 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.66000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.34000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,988,043 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,122,425 | DepreciationAmt |
| Book Value | $1,865,618 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,844,899 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,163,119 | DepreciationAmt |
| Book Value | $681,780 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,547,398 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,120,125 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$76,887 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$76,887 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,197,012 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,334,258 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,334,258 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,531,270 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,352,511 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,352,511 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,334,258 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,334,258 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,686,769 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2018 AND 2017, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE FOUNDATION AND COLLEGE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED JUNE 30, 2014 AND PRIOR. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INSTITUTIONAL GRANTS 1,333,672. EXPENSES NETTED WITH REVENUE 402. REVENUE NETTED WITH EXPENSES 184. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INSTITUTIONAL GRANTS 1,333,672. EXPENSES NETTED WITH REVENUE 402. REVENUE NETTED WITH EXPENSES 184. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| EDUCATION GRANTS | 264 | $1,260,922 | N/A | N/A |
| STUDENT SCHOLARSHIPS | 19 | $38,350 | N/A | N/A |
| BENEFITS (GRANTS) | 1 | $34,400 | N/A | N/A |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COLLEGE MONITORS ELIGIBILITY FOR THESE AWARDS BY ASSESSING STUDENT RECORDS, FINANCIAL NEED AND ACADEMIC PERFORMANCE. SCHOLARSHIP COMMITTEE REVIEWS APPLICATIONS FOR AWARDS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DENNIS MARCHIORI DC | ||||||||||||||
| PRESIDENT/CHANCELLOR | $0 | $385,110 | $0 | $91,600 | $0 | $677 | $0 | $43,102 | $0 | $29,282 | $0 | $549,771 | $0 | $0 |
| JAMES CHRISTOPHER | ||||||||||||||
| TREASURER (UNTIL 9/17) | $0 | $131,015 | $0 | $15,000 | $0 | $114,354 | $0 | $8,664 | $0 | $19,933 | $0 | $288,966 | $0 | $0 |
| THOMAS TIEMEIER | ||||||||||||||
| TREASURER | $0 | $147,115 | $0 | $10,000 | $0 | $0 | $0 | $11,852 | $0 | $3,066 | $0 | $172,033 | $0 | $0 |
| THOMAS SOUZA | ||||||||||||||
| DEAN | $166,711 | $0 | $5,000 | $0 | $598 | $0 | $13,626 | $0 | $14,473 | $0 | $200,408 | $0 | $0 | $0 |
| THOMAS MILUS | ||||||||||||||
| PROFESSOR | $140,997 | $0 | $14,684 | $0 | $2,945 | $0 | $11,200 | $0 | $16,330 | $0 | $186,156 | $0 | $0 | $0 |
| GREGORY SNOW | ||||||||||||||
| DEAN | $143,996 | $0 | $5,148 | $0 | $598 | $0 | $11,560 | $0 | $528 | $0 | $161,830 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. TRAVEL FOR COMPANIONS - FOR ONE BOARD MEETING A YEAR, SPOUSES OF BOARD MEMBERS ARE INVTED 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 THE 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 AND SENIOR ADMINISTRATORS IS DETERMINED BY THE BOARD OF PALMER COLLEGE FOUNDATION, A RELATED ENTITY. |
| PART I, LINES 4A-B | (4A) JAMES CHRISTOPHER RECEIVED A SEVERANCE PAYMENT OF $100,000 UPON DISCONTINUING EMPLOYMENT WITH THE ORGANIZATION. (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 $15,001 FOR DENNIS MARCHIORI, PRESIDENT/CHANCELLOR AND $4,000 FOR JAMES CHRISTOPHER, TREASURER. THE CONTRIBUTION FOR JAMES CHRISTOPHER WAS FORFEITED UPON DISCONTINUATION OF HIS EMPLOYMENT. |
| 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 ORGANIZATION REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO COMPLETE AN ANNUAL FORM TO COMPLY WITH ITS CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | 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 WHO, PERIODICALLY, DURING THE YEAR, MEETS TO REVIEW THE CHANCELLOR'S PERFORMANCE AND SETS THE CHANCELLOR'S COMPENSATION. ANNUALLY, THE CHANCELLOR MEETS WITH THE EXECUTIVE COMMITTEE OF THE BOARD TO REVIEW SALARIES OF THE SENIOR ADMINISTRATORS. THE CHANCELLOR SETS SENIOR ADMINISTRATORS' SALARIES WITH OVERSIGHT FROM THE BOARD OF TRUSTEES. COMPENSATION DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD MINUTES. |
| 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 IV, LINE 12A-AUDITED FINANCIAL STATEMENTS | 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 0 | PALMER COLLEGE FOUNDATION | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |