2018-04-16T12:16:50-05:00 2017-06-30 BKD LLP 14241 DALLAS PARKWAY SUITE 1100 DALLAS TX 75254 990 2016-07-01 720408915 Centenary College of Louisiana % ROBERT BLUE CENT 3188695016 2911 Centenary Boulevard Shreveport LA 71104 ROBERT BLUE VP OF FINANCE 9727028262 2018-05-15 true Jeanette Verrelli P00742631 9727028262 167.68.126.162 76915820181065000040 2018-04-16 P ACBA2431EF37DEF71821A9057AFD5F2E9C389335 ACBA2431EF37DEF71821A9057AFD5F2E9C389335 2016 2021-01-29 14:40:06Z CHRISTOPHER HOLOMAN 2911 Centenary Boulevard SHREVEPORT LA 71104 46597459 false X WWW.CENTENARY.EDU X 1825 LA PROVIDE UNDERGRADUATE AND GRADUATE EDUCATION IN A VARIETY OF PROGRAMS TO APPROXIMATELY 500 UNDERGRADUATE AND 60 GRADUATE STUDENTS. 25 22 578 281 35025 24519 6467900 4545411 17769210 17073580 -292536 3041297 1200072 1539357 25144646 26199645 9541908 9514544 0 0 11818766 11236827 0 0 1254195 10130355 10056793 31491029 30808164 -6346383 -4608519 161355951 168219223 18649121 17720455 142706830 150498768 X CENTENARY IS A SELECTIVE LIBERAL ARTS COLLEGE OFFERING UNDERGRADUATE PROGRAMS AND LIMITED NUMBER OF GRADUATE PROGRAMS IN THE ARTS, HUMANITIES, NATURAL SCIENCES, AND SOCIAL SCIENCES, WHICH STRENGTHEN THE FOUNDATION FOR STUDENTS' PERSONAL LIVES AND CAREER GOALS. STUDENTS AND FACULTY WORK TOGETHER TO BUILD A COMMUNITY FOCUSED ON ETHICAL AND INTELLECTUAL DEVELOPMENT, RESPECT AND CONCERN FOR HUMAN AND SPIRITUAL VALUES, AND THE JOY OF CREATIVITY AND DISCOVERY. CONSISTENT WITH ITS AFFILIATION WITH THE UNITED METHODIST CHURCH, THE COLLEGE ENCOURAGES A LIFELONG DEDICATION NOT ONLY TO LEARNING BUT ALSO TO SERVING OTHERS. IT STRIVES TO OVERCOME IGNORANCE AND INTOLERANCE; TO EXAMINE IDEAS CRITICALLY; TO PROVIDE AN UNDERSTANDING OF THE FORCES THAT HAVE INFLUENCED THE PAST, DRIVE THE PRESENT, AND SHAPE THE FUTURE; AND TO CULTIVATE INTEGRITY, INTELLECTUAL AND MORAL COURAGE, RESPONSIBILITY, FAIRNESS, AND COMPASSION. IN PURSUIT OF THESE IDEALS, THE COLLEGE CHALLENGES ITS STUDENTS THROUGHOUT THEIR EDUCA false false 24726706 9514544 18350410 PROVIDE UNDERGRADUATE AND GRADUATE EDUCATION IN A VARIETY OF PROGRAMS TO APPROXIMATELY 500 UNDERGRADUATE AND 60 GRADUATE STUDENTS. 24726706 true true false false false false false true false true true false false true 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 true false true false false false false true true true false false true 123 0 578 true true true false false false false false false false false false X 25 22 false false false false false true false true true false false true true true true true true true true false X ROBERT BLUE 3188695012 2911 CENTENARY BOULEVARD SHREVEPORT TX 71104 X BETH BONNER DEVILLE TRUSTEE 1.0 0.0 X 0 0 0 C ELLIS BROWN JR TRUSTEE 1.0 0.0 X 0 0 0 CAROL BORNE SPENCER TRUSTEE 1.0 0.0 X 0 0 0 CHARLES B SIMMONS TRUSTEE 1.0 0.0 X 0 0 0 CYNTHIA HARVEY EX-OFFICIO 1.0 0.0 X 0 0 0 DARYL FULTZ TRUSTEE 1.0 0.0 X 0 0 0 DAVID BARLOW CHAIRMAN 1.0 0.0 X X 0 0 0 EDWARD J CRAWFORD III TREASURER 1.0 0.0 X X 0 0 0 G ARCHER FRIERSON II SECRETARY 1.0 0.0 X X 0 0 0 GEORGE D NELSON JR IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 HARRY MCINNIS TRUSTEE 1.0 0.0 X 0 0 0 CHRISTOPHER HOLOMAN PRESIDENT, Start: 7/18/16 40.0 0.0 X X 103788 0 7236 IMAD ANBOUBA TRUSTEE 1.0 0.0 X 0 0 0 J STAFFORD COMEGYS TRUSTEE 1.0 0.0 X 0 0 0 JOHN ATKINS TRUSTEE 1.0 0.0 X 0 0 0 JOHN GEORGE JR VICE CHAIRMAN 1.0 0.0 X X 0 0 0 JON Q PETERSEN TRUSTEE 1.0 0.0 X 0 0 0 LENNIS S ELSTON TRUSTEE 1.0 0.0 X 0 0 0 MARK D ELDREDGE TRUSTEE 1.0 0.0 X 0 0 0 O FRED LOY TRUSTEE 1.0 0.0 X 0 0 0 PAUL MICHAEL MANN TRUSTEE 1.0 0.0 X 0 0 0 ROSS P BARRETT TRUSTEE 1.0 0.0 X 0 0 0 B DAVID ROWE FORMER PRESIDENT, End: 7/1/16 40.0 0.0 X X 168525 0 27332 THOMAS E MCELROY TRUSTEE 1.0 0.0 X 0 0 0 W JUAN WATKINS TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM H BROYLES TRUSTEE 1.0 0.0 X 0 0 0 L CALHOUN ALLEN III VP FOR ENROLLMENT & MARKETING 40.0 0.0 X 123639 0 18532 ROBERT S BLUE VP FOR FINANCE & ADMIN 40.0 0.0 X 161228 0 10312 FRED J LANDRY JR VP FOR DEVELOPMENT 40.0 0.0 X 132220 0 18394 JENIFER K WARD PROVOST & DEAN OF THE COLLEGE 40.0 0.0 X 174680 0 20619 BARBARA DAVIS Professor of Accounting & Fin 40.0 0.0 X 101363 0 8040 965443 0 110465 7 false true false GREEN PAYMENTS COMPANY LLC 10800 MIDLOTHIAN TURNPIKE RICHMOND VA 23235 PAYMENT PROCESSOR 8488785 SODEXO INC AFFILIATES PO BOX 536922 ATLANTA GA 303536922 FOOD SERVICES 1477157 NATIONAL MANAGEMENT RESOURCE CORPOR PO BOX 1224 LAGRANGE GA 30241 FACILITY SERVICES 1222833 STORER EQUIPMENT COMPANY INC PO BOX 6761 SHREVEPORT LA 71136 FACILITY SERVICES 252095 CAMUS ELECTRIC CO INC PO BOX 6762 SHREVEPORT LA 71136 ELECTRIC CONTRACTOR 204115 8 X 3410 403591 4138410 212226 4545411 TUITION & FEES 611710 17073580 17073580 17073580 1777273 26604 1750669 0 141424 8421 133003 153027 59843 93184 0 93184 0 93184 17785016 0 16518944 2047 1266072 -2047 1264024 0 1264024 0 3410 5411 -5411 -5411 0 0 0 5088399 3811569 1276830 1276830 MISCELLANEOUS INCOME 900099 33330 33330 33330 26199645 18350410 35025 3268799 0 9514544 9514544 0 0 865798 618526 196276 50996 60019 42878 13606 3535 8455369 6040515 1916832 498022 377913 269981 85673 22259 837259 598138 189807 49314 640469 457551 145194 37724 275001 196460 62343 16198 43758 31261 9920 2577 110778 79140 25113 6525 0 0 0 1429655 1021345 324103 84207 0 776357 554630 176000 45727 143938 102829 32631 8478 0 1821737 1301449 412988 107300 1488482 1063371 337439 87672 0 0 452829 323501 102656 26672 0 1567752 1120002 355409 92341 293985 210023 66646 17316 UNRELATED BUS INCOME TAX 7476 5341 1695 440 DUES & MEMBERSHIPS 160747 114838 36441 9468 TAXES & LICENSES 29203 20862 6620 1721 TUITION REMISSION 270547 193279 61333 15935 1184548 846242 268538 69768 30808164 24726706 4827263 1254195 0 0 1778163 2367606 3920771 5532169 5165739 1408664 0 0 0 0 588699 589821 0 0 359618 260809 76149380 48865783 27932630 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HELD IN CUSTODY 363644 LIABILITY ON ANNUITY CONTRACTS 283400 ASSET RETIREMENT OBLIGATION 2198600 CAPITAL LEASE OBLIGATION 220690 3066334 33243881 10827250 -7659837 3167413 30076468 -3876823 -3876823 26199645 25451943 3876823 3876823 21575120 9233044 9233044 30808164 SCHEDULE D, PART III, LINE 4 ORGANIZATION'S COLLECTIONS AND EXEMPT PURPOSE: THE MEADOWS MUSEUM OF ART IS A DEPARTMENT OF THE COLLEGE AND IS LOCATED ON THE COLLEGE CAMPUS. THE MEADOWS MUSEUM EXISTS FOR THE PURPOSES OF HOUSING, CARING FOR, AND EXHIBITING THE PERMANENT COLLECTION ON A ROTATING BASIS AND FOR IMPLEMENTING PUBLIC EDUCATIONAL PROGRAMS DEVELOPED IN TANDEM WITH MUSEUM EXHIBITIONS IN ORDER TO MAXIMIZE EDUCATIONAL IMPACT ON VIEWERS AND PROGRAM PARTICIPANTS. MUSEUM STAFF OFTEN WORK WITH COLLEGE FACULTY TO MOUNT EXHIBITIONS DIRECTLY RELATED TO COURSE CONTENT AND IN THIS WAY SIMULTANEOUSLY SERVE THE CENTENARY COLLEGE STUDENTS, FACULTY AND STAFF AS WELL AS THE REGIONAL COMMUNITY AT LARGE. ALL PUBLIC EDUCATIONAL PROGRAMS AND EVENTS ARE PRESENTED FREE-OF-CHARGE. PERIODICALLY, EXHIBITIONS ARE LOANED TO REGIONAL INSTITUTIONS FOR PRESENTATION THAT SPAN THE SOUTHERN GEOGRAPHIC REGION FROM NORTHERN MISSISSIPPI TO CENTRAL TEXAS. THESE ACTIVITIES STRONGLY SUPPORT THE EDUCATIONAL MISSION OF CENTENARY COLLEGE. SCHEDULE D, PART V, LINE 1, column (b) PRIOR YEAR: WE ARE RESTATING THE PRIOR YEAR ENDOWMENT BREAKOUT TO CORRECT THE OVERSTATEMENT OF GRANTS & SCHOLARSHIPS REPORTED. SCHEDULE D, PART V, LINE 4 INTENDED USE OF ORGANIZATION'S ENDOWMENT FUNDS: THE COLLEGE'S ENDOWMENT FUNDS A PORTION OF THE OPERATING AND CAPITAL REQUIREMENTS OF THE INSTITUTION. IN ADDITION, THERE ARE A NUMBER OF RESTRICTED ENDOWMENTS THAT ARE INTENDED TO FUND SPECIFIC AREAS WITHIN THE INSTITUTION, INCLUDING ENDOWED FACULTY CHAIRS, ENDOWED SCHOLARSHIPS FOR QUALIFIED STUDENTS, AND OTHER SPECIFIC AREAS. SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN: CHANGE IN SPLIT AGREEMENTS $ 1,573,207 SCHOLARSHIPS (9,233,044) ------------ TOTAL $(7,659,837) SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS WITH RETURN: COST OF GOODS SOLD $(3,811,569) RENTAL EXPENSE (59,843) FUNDRAISING EXPENSE (5,411) ------------ TOTAL $(3,876,823) SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN: COST OF GOODS SOLD $3,811,569 RENTAL EXPENSE 59,843 FUNDRAISING EXPENSE 5,411 ----------- TOTAL $3,876,823 SCHEDULE D, PART XII, LINE 4B RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH RETURN: SCHOLARSHIPS $9,233,044 SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE: 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 PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY TO GENERAL COMMUNITY: THE COLLEGE PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY TO THE GENERAL COMMUNITY IT SERVES THROUGH AN ADVERTISEMENT ONCE A YEAR IN THE LOCAL NEWSPAPER. THE COLLEGE ALSO DISPLAYS THIS SAME NONDISCRIMINATORY POLICY THROUGHOUT THE COLLEGE'S WEBSITE, PRIMARILY IN THE ADMISSIONS AND FINANCIAL AID SECTIONS. IN ADDITION, THE COLLEGE DISPLAYS THE POLICY ON MATERIAL THAT IS SENT OUT TO PROSPECTIVE STUDENTS, INCLUDING THE COLLEGE'S APPLICATION FORM. SCHEDULE E, PART I, LINE 6A FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTAL AGENCY: THE ORGANIZATION RECEIVES PERKINS AWARDS, PELL, SEOG, ACG, SMART, WORK STUDY, STAFFORD AND PLUS LOANS. true SCHOLARSHIPS AND AWARDS 424 9514544 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S.: SCHOLARSHIPS AND OTHER TYPES OF FINANCIAL ASSISTANCE ARE MONITORED BY PROCEDURES THAT INSURE INDIVIDUALS RECEIVING DISBURSEMENTS ARE QUALIFIED TO RECEIVE THE FINANCIAL ASSISTANCE BASED ON THE INSTITUTION'S ASSESSMENT OF FINANCIAL NEED, ACADEMIC ACHIEVEMENT, AND OTHER SIMILAR NEEDS. X X X X X false true X X X X X false false false false false false false false false ROBERT S BLUE VP FOR FINANCE & ADMIN 158884 0 0 0 2344 0 7996 0 2316 0 171540 0 0 0 FRED J LANDRY JR VP FOR DEVELOPMENT 127150 0 0 0 5070 0 6484 0 11910 0 150614 0 0 0 B DAVID ROWE FORMER PRESIDENT, End: 7/1/16 146926 0 0 0 21599 0 7770 0 19562 0 195857 0 0 0 JENIFER K WARD PROVOST & DEAN OF THE COLLEGE 172265 0 0 0 2415 0 8748 0 11871 0 195299 0 0 0 SCHEDULE J, PART I, LINE 1A BENEFITS PROVIDED TO INDIVIDUALS: THE ORGANIZATION PROVIDES BENEFITS AS INDICATED IN LINE 1A TO THE ORGANIZATION'S PRESIDENT. ANY NON-BUSINESS OR PERSONAL PORTION OF THE BENEFITS PROVIDED HAS BEEN INCLUDED IN THE RECIPIENT'S FORM W-2 AS TAXABLE COMPENSATION. SCHEDULE J, PART I, LINE 1B WRITTEN POLICY REGARDING PAYMENT OR REIMBURSEMENT OF EXPENSES: THE COLLEGE DOES NOT REIMBURSE FOR FIRST-CLASS TRAVEL. ON AN INFREQUENT BASIS, COLLEGE EMPLOYEES MAY TRAVEL WITH A BOARD OF TRUSTEE MEMBER ON A CHARTER (OR PRIVATELY-OWNED) PLANE ON COLLEGE BUSINESS. SUCH TRAVEL WOULD TYPICALLY INCLUDE THE PRESIDENT OF THE COLLEGE AND BE AUTHORIZED BY THAT PERSON. HOUSING ALLOWANCES ARE PROVIDED BY CONTRACT TO THE COLLEGE PRESIDENT IN LIEU OF COLLEGE-PROVIDED HOUSING. IN ADDITION, UNDER INTERNAL REVENUE SERVICE RULES, COLLEGE CLERGY MAY MAKE HOUSING ALLOWANCE ELECTIONS TO ALLOCATE A PORTION OF THEIR SALARY TO SUCH AN ALLOWANCE. PROVISION AND PAYMENT OF THESE BENEFITS ARE OUTLINED IN EACH INDIVIDUAL'S EMPLOYMENT CONTRACT. A LOUISIANA PUBLIC FACILITIES AUTHORITY 720895871 000000000 2011-05-01 14940000 REFINANCE BONDS false false false A 3339980 0 14940000 0 0 0 151882 0 0 0 14788118 0 2013 true false true true A false false true true false 0 false false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PART IV, LINE 2C ARBITRAGE REBATE COMPUTATION: THE COMPUTATION TO DETERMINE THERE IS NO REBATE CURRENTLY DUE WAS PERFORMED JUNE 1, 2016. 0 CHRISTOPHER BROWN BROWN, MEMBER, ON BOARD 40339 SALARIES/WAGES false LAURA CRAWFORD CRAWFORD, OFFICER, ON BOARD 19680 SALARIES/WAGES false X 11 211407 FMV X 1 819 COST false true true SCHEDULE M, PART I, LINE 32B SALES OF NONCASH CONTRIBUTIONS: THE COLLEGE'S POLICY IS TO SELL ALL MARKETABLE SECURITIES UPON RECEIPT FROM THE DONOR. THE COLLEGE WILL USE ONE OF THE BROKERAGE FIRMS IT HAS AN ACCOUNT WITH TO SELL THE DONATED SECURITIES. SCHEDULE M, PART I, COLUMN (B) NUMBER OF CONTRIBUTIONS OR ITEMS CONTRIBUTED: THE AMOUNTS REPORTED IN THIS COLUMN ARE THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A DELEGATION OF AUTHORITY: THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD, THE PRESIDENT AND THE CHAIRS AND VICE-CHAIRS OF ALL STANDING COMMITTEES. THE BISHOP OF THE LOUISIANA ANNUAL CONFERENCE SHALL BE AN EX-OFFICIO, VOTING MEMBER. THE EXECUTIVE COMMITTEE IS EMPOWERED TO ACT FOR THE BOARD BETWEEN REGULAR BOARD MEETINGS ON ALL MATTERS EXCEPT FOR PRESIDENTIAL SELECTION AND TERMINATION, BOARD MEMBER AND OFFICER ELECTION, MISSION AND PURPOSE CHANGES, AMENDMENTS TO THE ARTICLES OR BYLAWS, THE INCURRENCE OF CORPORATE INDEBTEDNESS, AND CONFERRAL OF DEGREES. FORM 990, PART VI, SECTION A, LINE 7A OTHER PERSONS WHO HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY: THE 2014 AMENDED CHARTER OF THE COLLEGE STATES THE LOUISIANA CONFERENCE OF THE UNITED METHODIST CHURCH HAS THE ABILITY TO ELECT OR REJECT ANY NOMINEE MADE BY THE CENTENARY COLLEGE'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE ORGANIZATION ENGAGES AN ACCOUNTING FIRM TO PREPARE FORM 990. THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCIAL OFFICE. THEN THE ENTIRE BOARD OF TRUSTEES IS PROVIDED A COPY OF THE RETURN TO REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: MEMBERS OF THE BOARD OF TRUSTEES AND KEY SENIOR ADMINISTRATORS FILE ANNUALLY WITH THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES A COMPLETED QUESTIONNAIRE THAT IS AN ATTACHED EXHIBIT TO THE CONFLICT OF INTEREST POLICY DETAILING ANY POSSIBLE CONFLICTS OF INTEREST WITH THE INSTITUTION. THE OFFICE OF THE VICE PRESIDENT FOR FINANCE AND ADMINISTRATION REVIEWS THE ANNUAL QUESTIONNAIRES. A BOARD MEMBER WHO HAS A CONFLICT OF INTEREST SHALL ABSTAIN FROM VOTING ON SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF OFFICER COMPENSATION: A REVIEW OF THE PRESIDENT'S COMPENSATION IS CONDUCTED AT LEAST ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES, SAID COMMITTEE BEING COMPRISED OF THE OFFICERS OF THE BOARD. THE COMMITTEE USES COMPARABILITY DATA, SUCH AS FORM 990S OF OTHER ORGANIZATIONS AND COMPENSATION SURVEYS, AS A BASIS FOR DETERMINING COMPENSATION. THE REVIEW IS DOCUMENTED IN THE MEETING MINUTES. ADDITIONALLY, REVIEW OF THE OTHER OFFICER'S COMPENSATION USES THE CUPA-HR SALARY STANDARDS FOR HIGHER EDUCATION IN DETERMINING SALARY THRESHOLDS. CENTENARY USES THE MEDIAN PROVIDED BY CUPA AND ADJUSTS IT DURING THE INITIAL HIRING PROCESS. EMPLOYEES ARE OFFERED COMPENSATION BASED ON THEIR QUALIFICATIONS IN RELATION TO THIS MEDIAN. THE ANNUAL EVALUATIONS AND PERFORMANCE REVIEWS DO NOT HAVE AN EFFECT ON SALARY. DURING BUDGET MEETINGS, THE BOARD SETS ASIDE AN AMOUNT TO GIVE OFFICERS AND EMPLOYEES A COST OF LIVING INCREASE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT CURRENTLY MADE AVAILABLE TO THE PUBLIC, EXCEPT UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: CHANGE IN SPLIT INTEREST AGREEMENTS $1,573,207 Louisiana Annual Conference of the UMC 527 North Blvd Baton Rouge LA 70802 237188652 Church LA 501(c)(3) 1 NA false CENTENARY SIF LP 125 HIGH ST BOSTON MA 02110 472401486 INVESTMENTS DE CENTENARY EXCLUDED -103110 95665210 false -8091 false 0.99990 CHARITABLE LEAD TRUSTS (12) CHARITABLE TRUST TX NA TRUST false true false false false false false false false false false false false false false false false false true CENTENARY SIF LP S 1850419 FMV