2019-03-15T11:51:23-07:00 2018-04-30 680146027 AIELLO GOODRICH & TEUSCHER INC 1726 Court St Redding CA 96001 990 2017-05-01 941339635 Simpson University SIMP 5302245600 2211 College View Drive Redding CA 96003 Natalie McKenzie CFO 2019-03-15 true Robert D Griffith CPA P00164244 5302413881 2017 2019-02-21 02:37:17Z Natalie McKenzie 2211 College View Drive Redding CA 96003 23931236 false false X www.simpsonu.edu X 1955 CA SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE IN A CONSTANTLY CHANGING WORLD. 25 22 706 23 0 1240207 1830423 22574989 21551045 3286 542417 537934 24357613 23922688 5750724 5888812 0 11850966 11586731 0 0 8201652 8161063 25803342 25636606 -1445729 -1713918 27000070 24439334 23395880 22545776 3604190 1893558 SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE IN A CONSTANTLY CHANGING WORLD. false false 20744251 5888812 23931236 SIMPSON UNIVERSITY IS AN INSTITUTION OF HIGHER LEARNING OFFERINGLIBERAL ARTS AND PROFESSIONAL STUDIES DEGREES AND A GRADUATE SCHOOL.THE UNIVERSITY SERVED APPROXIMATELY 531 TRADITIONAL UNDERGRADUATESTUDENTS, 179 CONTINUING STUDIES STUDENTS, AND 193 EDUCATION ANDGRADUATE LEVEL STUDENTS. 20744251 true true false false false false false false false false true false false false true true false false true false false false false false true false false false true true false false false false false false false false false false false false false false false false true false false false true 62 0 true 706 true false false false false false false false false 0 false false false false false false false false false false X 25 22 false false false false false false false true true false false true true true true true true true true false AK CO MD OR WA X Simpson University 5302445600 2211 College View Drive Redding CA 96003 Dr Robin Drummer President 40.00 0.00 X X 176980 0 12748 Natalie McKenzie CFO 40.00 0.00 X X 95202 0 10244 Deborah Copeland Sec. to 2/2/18 40.00 0.00 X X 149341 0 12238 Norman Reinhardt Chairman 1.00 0.00 X 0 0 0 Dr Jo Anne Cripe Vice Chair 1.00 0.00 X 0 0 0 Dr James Postma Vice Chair 1.00 0.00 X 0 0 0 Michael Fitzpatrick Secretary 1.00 0.00 X X 0 0 0 Alan Burchett Trustee 1.00 0.00 X 0 0 0 Bill Carlson Trustee 1.00 0.00 X 0 0 0 Rev David Clark Trustee 1.00 0.00 X 0 0 0 Dr Betty Dean Trustee 1.00 0.00 X 0 0 0 Rev Roberto DeSagun PdD Trustee 1.00 0.00 X 0 0 0 Gary Friesen Trustee 1.00 0.00 X 0 0 0 Raymond Homan Trustee 1.00 0.00 X 0 0 0 Julie Irving Trustee 1.00 0.00 X 0 0 0 Harold Kimball Trustee 1.00 0.00 X 0 0 0 Rev William Malick Trustee 1.00 0.00 X 0 0 0 Mark Matheson Trustee 1.00 0.00 X 0 0 0 Dr Thomas Perry Trustee 1.00 0.00 X 0 0 0 Dr Raymond Reid Trustee 1.00 0.00 X 0 0 0 David Richey Trustee 1.00 0.00 X 0 0 0 Rev Randy Shaw Trustee 1.00 0.00 X 0 0 0 Patty Taylor Trustee 1.00 0.00 X 0 0 0 Lue Thao Trustee 1.00 0.00 X 0 0 0 Rev Raymond Van Gilst Trustee 1.00 0.00 X 0 0 0 Robert Quick Professor & Accounting COO 40.00 0.00 X 114974 0 8907 Michael Loomis Associate VP Student Development 40.00 0.00 X 106359 0 11352 642856 55489 4 false true false 0 628886 520305 681232 1830423 Tuition 611600 18270603 18270603 Residence housing 611600 2221711 2221711 Other 611600 1058731 1058731 21551045 3286 3286 0 0 510351 510351 510351 510351 0 19350 8548 10802 0 0 Bookstore 451211 16676 16676 Sporting Event 711210 105 105 16781 23922688 22078177 3286 0 5888812 5888812 0 0 420877 420877 0 9212830 7308707 1904123 143737 95209 48528 1022888 678767 344121 786399 552690 233709 0 927 927 47569 47569 0 0 0 232311 68993 163318 379174 259334 119840 0 0 0 631215 546388 84827 837201 720538 116663 0 100833 64396 36437 908787 670549 238238 0 1154144 851681 302463 275352 234764 40588 Campus Meals 1079955 1068035 11920 Equipment repairs and maint. 988361 667976 320385 SUPPLIES 360542 280548 79994 Banking Fees 164956 94260 70696 999736 692604 307132 25636606 20744251 4892355 0 0 3415518 2207669 113327 116613 392398 785192 0 0 474141 104404 0 0 41126065 20352688 21979566 20773377 0 0 0 0 625120 452079 27000070 24439334 1149891 939622 6922 22245989 21599232 23395880 22545776 X 3380628 1649264 223562 244294 3604190 1893558 27000070 24439334 -1713918 3286 X false true X true true true X 622289 622289 31472978 20352688 11120290 7840291 7840291 1190507 1190507 20773377 Student Deposits 251515 Long term debt 21020463 Loans from US Gov 327254 21599232 X 23922688 23922688 23922688 25636606 25636606 25636606 Part X : FIN48 Footnote ON 1 MAY 2008, THE UNIVERSITY ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATMENTS IN ACCORDANCE WITH FASSB ASC 740, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF FASB ASC 740-10 DID NOT HAVE A MATERIAL EFFECT ON THE UNIVERSITY. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE UNIVERSITY PUBLISHES ITS POLICY IN CATALOGS, PUBLICATIONS, BROCHURES, AND ADVERTISEMENTS. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency LINE 6A - EXPLANATION OF GOVERNMENT FINANCIAL AID:THE UNIVERSITY RECEIVES FEDERAL ASSISTANCE TO AWARD FINANCIAL AID TO ELIGIBLE STUDENTS. false Golf Tournament 19350 19350 5165 3383 19350 19350 5165 3383 8548 10802 true 0 0 Scholarships $0-$5,000 219 487707 Scholarships $5,001-$10,000 206 1621592 Scholarships $10,001-$15,000 179 2177151 Scholarships $15,001-$20,000 51 850537 Scholarships $20,001-$27,800 24 592988 Scholarships $27,801- 11 158837 X X false false false false false false false false false false Dr Robin Drummer President 176980 4211 8537 189728 Deborah Copeland Sec. to 2/2/18 149341 3701 8537 161579 Form 990, Part VI, Line 11b: Form 990 Review Process THE OUTSIDE CPA PREPARES A DRAFT OF THE RETURN. THE CFO AND CONTROLLER REVIEW THE RETURN. PRIOR TO FILING, THE 990 IS SENT ELECTROICALLY TO EACH BOARD MEMBER AND IS NOTIFIED VIA PHONE THAT THE RETURN WAS SENT OUT ELECTRONICALLY. BECAUSE THE FULL BOARD ONLY MEETS TWICE A YEAR; IN OCTOBER AND APRIL, THE BOARD AUTHROIZED THE FINANCE COMMITTEE OF THE BOARD TO APPROVE THE FILING OF THE 990 DURING THEIR MONTHLY MEETING. THE BOARD HAS 2 WEEKS TO SUBMIT ANY COMMENTS OR QUESTIONS PRIOR TO THE FINANCE COMMITTEE AUTHORIZING THE TAX FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION DATA COMPILED FROM THE COALITION OF CHRISTIAN COLLEGES AND UNIVERSITY'S (CCCU) NATIONAL SALARY SURVEY. THIS DATA SHOWS CURRENT EXECUTIVE SALARIES AND CONSIDERS THOSE ALONG WITH THE STANDARD EMPLOYEE PAY INCREASE FOR ALL UNIVERSITY EMPLOYEES. THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR ALL EXECUTIVES. THE SECRETARY OF THE BOARD OF TRUSTEES SIGNS THE EMPLOYEE CONTRACTS FOR EXECUTIVES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SIMPSON UNIVERSITY FOUNDATION 2211 COLLEGE VIEW DRIVE REDDING CA 96003 680274677 UNIVERSITY SUPPORT CA 501(C)(3) LINE 7 SIMPSON UNIVERSITY false false false false false false false false false false false false false false false false false false false false