2018-04-16T16:55:52-05:00 2017-05-31 232226550 MCGRAIL MERKEL QUINN & ASSOCIATES PC 1173 CLAY AVENUE SCRANTON PA 18510 990 2016-06-01 150543962 CLARKS SUMMIT UNIVERSITY OF PENNSYLVANIA CLAR 5705862400 538 VENARD ROAD CLARKS SUMMIT PA 18411 JAMES LYTLE PRESIDENT 5705862400 2018-04-16 1 MARY ANN NOVAK CPA P01056330 5709610345 2018-04-16 173.167.86.169 2018-04-16 09:38:26 ED P 8FE48246E22639CCD0EF52C74176BC98FF12C5E9 C459D221294382AF8A2393EF57296A9358D6356D 2016 2021-01-29 14:40:06Z JAMES LYTLE 538 VENARD ROAD CLARKS SUMMIT PA 18411 11789765 0 X WWW.CLARKSSUMMITU.EDU X 1932 PA ACCREDITED, PRIVATE CHRISTIAN ORGANIZATION PROVIDING UNDERGRADUATE, GRADUATE, AND SEMINARY DEGREE PROGRAMS. 23 22 505 7 0 0 2024480 1493583 9312905 9120767 0 571264 192270 52092 11529655 11237706 0 0 0 0 7582225 6826547 0 0 261538 5305888 4842142 12888113 11668689 -1358458 -430983 13292651 12380984 9680989 8991740 3611662 3389244 X CLARKS SUMMIT UNIVERSITY IS A FULLY ACCREDITED, CHRIST-CENTERED EDUCATIONAL INSTITUTION LOCATED IN A SUBURBAN AREA OF THE SCRANTON/WILKES-BARRE, PA METROPOLITAN AREA. OUTSTANDING BIBLICAL HIGHER EDUCATION IS OFFERED THROUGH ON-CAMPUS, ONLINE, AND OTHER DISTANCE LEARNING OPTIONS. STUDENTS LEARN TO SERVE AND LEAD AS THEY GAIN CRITICAL LEADERSHIP AND LIFE SKILLS. OUR STUDENTS, FACULTY, AND STAFF CONTRIBUTE TO A BETTER QUALITY OF LIFE IN NORTHEASTERN PENNSYLVANIA AND AROUND THE WORLD. OUR SCENIC 131-ACRE CAMPUS INCLUDES 17 MAJOR BUILDINGS, ATHLETIC FACILITIES, AND A 4 1/2-ACRE LAKE. NEARLY 8,000 PEOPLE HAVE EARNED DEGREES AND HAVE LIVED IN ALL 50 STATES AND AS MANY FOREIGN COUNTRIES. 0 0 6480790 6714005 REVENUE FROM TUITION AND FEES PAYS FOR A RANGE OF TEACHING, MATERIALS, ADMINISTRATIVE, AND TECHNICAL EXPENSES. WITH NEARLY 1,100 STUDENTS, CLARKS SUMMIT UNIVERSITY OFFERS STUDIES FROM A ONE-YEAR BIBLE CERTIFICATE TO FULL DOCTORATE PROGRAMS. UNDERGRADUATE MAJORS RANGE FROM INTERCULTURAL YOUTH MINISTRIES AND WORSHIP PASTOR TO BUSINESS ADMINISTRATION AND TEACHER EDUCATION. THE COLLEGE AND SEMINARY STAFF INCLUDES 45 FULL-TIME FACULTY, 31 OF WHOM HOLD TERMINAL DOCTORATE DEGREES. ACCREDITATION IS PROVIDED BY BOTH THE COMMISSION ON HIGHER EDUCATION OF THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS AND THE ASSOCIATION FOR BIBLICAL HIGHER EDUCATION. ALL DEGREES ARE APPROVED BY THE COMMONWEALTH OF PENNSYLVANIA. MORE THAN 95 PERCENT OF UNDERGRADUATE STUDENTS RECEIVE SOME FORM OF FINANCIAL AID. 1380620 2406762 AUXILIARY ENTERPRISES INCLUDE ROOM, BOARD, CAFE AND OTHER ANCILLARY FUNCTIONS OF THE INSTITUTION 7861410 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1005 0 1 505 1 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 5705859208 538 VENARD ROAD CLARKS SUMMIT PA 18411 X JAMES LYTLE PRESIDENT 45.00 X X 126368 0 9628 JOHN GREENING BOARD MEMBER 2.00 X 0 0 0 NIGEL BLACK BOARD MEMBER 2.00 X 0 0 0 DON SHIRK CHAIRMAN 2.00 X 0 0 0 DAN KALLMAN VICE CHAIRMAN 2.00 X 0 0 0 LARRY GREEN BOARD MEMBER 2.00 X 0 0 0 DONN HAUSER BOARD MEMBER 2.00 X 0 0 0 KEZIA CURRY BOARD MEMBER 2.00 X 0 0 0 GRACE DYSON BOARD MEMBER 2.00 X 0 0 0 PAUL AUCKLAND BOARD MEMBER 2.00 X 0 0 0 WILLIAM PARK BOARD MEMBER 2.00 X 0 0 0 MIKE HESS BOARD MEMBER 2.00 X 0 0 0 TOM BENEFIEL BOARD MEMBER 2.00 X 0 0 0 MIKE AUGSBURGER BOARD MEMBER 2.00 X 0 0 0 MATT CALDERON BOARD MEMBER 2.00 X 0 0 0 DON CHILDS BOARD MEMBER 2.00 X 0 0 0 KEN FLOYD BOARD MEMBER 2.00 X 0 0 0 JEFF HOWELL BOARD MEMBER 2.00 X 0 0 0 KELLY HUFFMAN BOARD MEMBER 2.00 X 0 0 0 MILT KORNEGAY BOARD MEMBER 2.00 X 0 0 0 MARK STECKIEL BOARD MEMBER 2.00 X 0 0 0 MARK THOMPSON BOARD MEMBER 2.00 X 0 0 0 SHAWN STOCKDALE BOARD MEMBER 2.00 X 0 0 0 THOMAS BEVAN CFO 40.00 X 33731 0 798 WILLIAM HIGLEY VP OF ACADEMICS 40.00 X 79833 0 8548 ROGER HANNAH VP OF STUDENT DEVELOPMENT 40.00 X 67739 0 12563 MELVIN WALKER VP OF ALUMNI 40.00 X 89225 0 8548 LISA KONZLEMAN VP OF ADVANCEMENT 40.00 X 66297 0 8548 463193 0 48633 1 0 0 0 SHARED SERVICES HEALTH PLAN TRUST 1351 W 96TH TERRACE LENEXA KS 66215 HEALTH INSURANCE 1110602 ALADDIN FOOD MANAGEMENT SERVICES 16567 COLLECTIONS CTR DRIVE CHICAGO IL 60693 FOOD SERVICE 607015 PIONEER COLLEGE CATERERS INC 250255 WEST VALLEY PKWY STE 120 OLATHE KS 66061 FOOD SERVICE 202113 PILGIMAGE EDUCATIONAL RESOURCES 17051 EMILE STREET BOCA RATON FL 33487 EDUCATIONAL SERVICES 197016 LRAP ASSOCATION 101 W KIRKWOOD AVE STE 019 BLOOMINGTON IN 47404 STUDENT LOAN REPAYMENT SERVICES 182225 8 475894 128215 889474 1493583 TUITION & FEES 611710 6714005 6714005 AUXILIARY ENTERPRISES 611710 2406762 2406762 9120767 1123323 552059 571264 571264 571264 MISCELLANEOUS 611710 52092 52092 52092 11237706 9120767 0 623356 511826 266457 170524 74845 5131273 3945199 1099271 86803 1183448 883252 266296 33900 11 11 47034 47034 56608 56608 36782 36782 403969 403969 263660 263660 772377 772377 99069 99069 EDUCATIONAL EXPENSES 1994125 1994125 ADMINISTRATIVE EXPENSES 1168507 1102517 65990 11668689 7861410 3545741 261538 225949 607085 1145975 235168 18922 18922 191595 428864 25288030 15377064 10662631 9910966 1047579 1179979 13292651 12380984 1462375 1424443 672535 505702 6226724 5901169 1319355 1160426 9680989 8991740 X 759453 -65617 2852209 3454861 3611662 3389244 13292651 12380984 X -430983 208565 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 412821 412821 18502194 10055267 8446927 3799612 3386479 413133 2573403 1935318 638085 9910966 ASSET HELD BY AFFILIATE FOR LIFE INCOME TRUSTS 1148379 INVESTMENT PROPERTY 31600 1179979 PAYABLE TO AFFILIATE 1160426 1160426 X 11237706 0 11237706 0 11237706 11668689 0 11668689 0 11668689 PART X, LINE 2: IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE UNIVERSITY'S TAX POSITIONS AND CONCLUDED THAT THE UNIVERSITY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE UNIVERSITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE MAY 31, 2013. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS PUBLISHED ALONG WITH ADVERTISEMENTS FOR THE INSTITUTION IN SELECTED PERIODICALS. SCHEDULE E, PART I, LINE 6 THE COLLEGE PARTICIPATES IN THE DEPT. OF ED'S STUDENT FINANCIAL ASSISTANCE PROGRAM. ALSO, FUNDING IS RECEIVED FOR OTHER EDUCATIONAL PROGRAMS. PHELPS INSURANCE AGENCY ENTITY MORE THAN 35% OWNED BY NEPHEW OF RUSSELL PHELPS, TRUSTEE 1760 INSURANCE POLICIES AWARDED TO THE INSURANCE AGENCY THROUGH A BIDDING PROCESS 0 DIANE LYTLE SPOUSE OF JAMES LYTLE, PRESIDENT AND TRUSTEE 9774 EMPLOYED BY THE INSTITUTION 0 LISA KONZELMAN DAUGHTER OF ROBERT ALLEN, TRUSTEE 66297 EMPLOYED BY THE INSTITUTION 0 NIGEL BLACK TRUSTEE 1275 EMPLOYED BY THE INSTITUTION 0 EMILY HOWELL DAUGHTER OF JEFF HOWELL, TRUSTEE 3020 EMPLOYED BY THE INSTITUTION 0 FORM 990, PART VI, SECTION B, LINE 11B THE UNIVERSITY SENDS THE DRAFT 990 RETURN TO ALL TRUSTEES BY ELECTRONIC MEANS. A CONFERENCE CALL IS HELD IN WHICH DISCUSSION AND VOTE OCCURS PRIOR TO THE SUBMISSION DEADLINE OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE UNIVERSITY CONDUCTS SALARY SURVEYS TO COMPARE SALARIES WITH OTHER EDUCATIONAL INSTITUTIONS IN THE GEOGRAPHIC AREA,OTHER BIBLE AND CHRISTIAN-BASED INSTITUTIONS AND COMPARABLE WORTH ANALYSIS OF DIRECTOR AND EXECUTIVE-LEVEL POSITIONS. THIS INFORMATION IS COMPILED ANNUALLY AND REVIEWED WITH THE FINANCE AND AUDIT COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII - REPORTABLE COMPENSATION JAMES LYTLE, MELVIN WALKER, AND WILLIAM HIGLEY RECEIVE COMPENSATION FROM CLARKS SUMMIT UNIVERSITY. INCLUDED IN JAMES LYTLE'S, MELVIN WALKER'S, AND WILLIAM HIGLEY'S COMPENSATION IS A HOUSING ALLOWANCE IN THE AMOUNT OF $52,000, $23,000, AND 20,000, RESEPECTIVELY, WHICH IS BOTH FEDERAL AND FICA EXEMPT. THESE AMOUNTS ARE INCLUDED ON PART VII, COLUMN D, REPORTABLE COMPENSATION. FORM 990, PART XI, LINE 9: ACTUARIAL GAIN (LOSS) ON ANNUITIES AND LIFE INCOME TRUSTS 208,565. FORM 990, PART XII, LINE 2C THE UNIVERSITY HAS NOT CHANGED ITS AUDITOR OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. BBC FOUNDATION INC 538 VENARD ROAD CLARKS SUMMIT PA 18411 232732238 RAISE FUNDS FOR THE RELATED COLLEGE PA 501(C)(3) 509(A)(3) I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 BBC FOUNDATION INC S 475894 TRANSFER FROM FOUNDATION BBC FOUNDATION INC Q 261538 FAIR MARKET VALUE