MOUNT VERNON NAZARENE UNIVERSITY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MOUNT VERNON NAZARENE UNIVERSITY (EIN 31-0725957)
- Tax period
- 2016-06-01 to 2017-05-31
- Filed
- 2018-04-17
- IRS object ID
- 201841079349300729
- Schema version
- 2016v3.0
- 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 F
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-04-17T17:00:56-05:00 | ReturnTs |
| Tax Period End | 2017-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 West Nationwide Blvd Suite 500 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432152570 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310725957 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mount Vernon Nazarene University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 7403979000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert P Hamill | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2018-04-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL SPURLOCK | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 6144690001 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henry W Spaulding II | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $62,211,357 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mvnu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Mount Vernon Nazarene University (MVNU) exists to shape lives through educating the whole person and cultivating Christ-likeness for lifelong learning and service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 42 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 38 | VotingMembersIndependentCnt |
| Total Employee | 1412 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | -$188,695 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$188,570 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,937,759 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,331,487 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $45,946,884 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,981,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $955,602 | PYInvestmentIncomeAmt |
| CY Investment Income | $712,046 | CYInvestmentIncomeAmt |
| PY Other Revenue | $22,888 | PYOtherRevenueAmt |
| CY Other Revenue | $59,941 | CYOtherRevenueAmt |
| PY Total Revenue | $54,863,133 | PYTotalRevenueAmt |
| CY Total Revenue | $56,085,136 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,254,684 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $20,159,198 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $19,499,524 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,371,879 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,256,271 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,136,405 | PYOtherExpensesAmt |
| CY Other Expenses | $14,692,539 | CYOtherExpensesAmt |
| PY Total Expenses | $50,890,613 | PYTotalExpensesAmt |
| CY Total Expenses | $54,223,616 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,972,520 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,861,520 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $96,625,538 | TotalAssetsBOYAmt |
| Total Assets EOY | $95,854,643 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,025,606 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,826,106 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,599,932 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $80,028,537 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Mount Vernon Nazarene University (MVNU) exists to shape lives through educating the whole person and cultivating Christ-likeness for lifelong learning and service. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $49,604,948 | ExpenseAmt |
| Grant | $20,159,198 | GrantAmt |
| Revenue | $48,981,662 | RevenueAmt |
| Desc | Mount Vernon Nazarene University (MVNU) is a University of Arts & Sciences and Professional Studies, offering degrees of Associate in Arts, Associate in Applied Science, Bachelor of Arts, Bachelor of Science, and such other Baccalaureate and Graduate degrees as may be authorized by the Board of Trustees of Mount Vernon Nazarene University, and permitted by the State of Ohio, and the Higher Learning Commission; Member - North Central Association. 1,673 undergraduates (92%) received $36,758,922 in aid, including work study, averaging $21,864 per undergraduate. 248 graduate students (60%) received $2,758,305 in aid, averaging $11,122 per graduate student; for the year ended May 31, 2017. | Desc |
| Total Program Service Expenses | $49,604,948 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3024 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1412 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 42 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 38 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert P Hamill | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7403979000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Martinsburg Road | AddressLine1Txt |
| City | Mount Vernon | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (56 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Henry W Spaulding II | |||||||
| President | 40.0 | Yes (X) | Yes (X) | $168,593 | $0 | $62,356 | |
| D Geoffrey Kunselman | |||||||
| Chairman, Board of Trustees | 3.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Robert J Mahaffey | |||||||
| Vice-Chair, Board of Trustees | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Larry J Hammond | |||||||
| Secretary, Board of Trustees (Partial Year) | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Christopher M Weghorst | |||||||
| Secretary, Board of Trustees (Partial Year) | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Ify O Anyalewechi | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Daryl L Blank | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Douglas W Boquist | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $500 | $0 | $0 | ||
| Wendell D Brown | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $1,000 | $0 | $0 | ||
| Jason D Burgey | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Scott L Campbell | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Adam M Carr | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Angela L Castleman | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mikel L Cheek | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Michael J Cullado | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| J Kevin Dennis | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Sharon S Dodds | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Earl L Driggs | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| W Marshall Duke | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Kent A Estep | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Josephus A Foster | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Darrell C Frazier | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $700 | $0 | $0 | ||
| Kathy G Greenich | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $150 | $0 | $0 | ||
| Larry J Hall | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Daniel L Hanson | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Bryan W Heil | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Richard R Henry Jr | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Trevor H Johnston | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gregory S Kasler | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Brian W Knight | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Michael W Legg | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| David B Lutz | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Cathy M Manson | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rob W McCorkle | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Bethany S Mills | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Donald R Nelson | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gregory L Palmer | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Ollie Ray Parsons | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Edwin R Patterson | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Roy M Penix | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| James A Shank | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Lee T Skidmore | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Timothy M Smith | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mervin C Smith | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Steven C Suttles | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Sandra A Swift | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Douglas J VanNest | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $27,128 | $0 | $0 | ||
| Robb R Vogelmann | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Stephen R Ward | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Robert A Weaver | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Keven J Wentworth | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Douglas S Wyatt | |||||||
| Member, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Aaron L Zollars | |||||||
| Member, Board of Trustees (Partial Year) | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| B Barnett Cochran | |||||||
| Vice-President for Academic Affairs | 40.0 | Yes (X) | $115,001 | $0 | $20,604 | ||
| Robert P Hamill | |||||||
| Vice-President for Finance | 40.0 | Yes (X) | $104,530 | $0 | $22,656 | ||
| Carol Dorough | |||||||
| Dean, School of Nursing | 40.0 | $110,215 | $0 | $14,391 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $527,817 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,007 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Pioneer College Caterers | |||||
| 25055 West Valley Parkway Suite 120 | Olathe | KS | 66061 | Food Services | $1,824,307 |
| MBS Direct LLC | |||||
| PO Box 617 | Columbia | MO | 652050617 | Textbook Rentals and Sales and Related Services | $410,788 |
| Converge Consulting Inc | |||||
| 415 12th Avenue SE Suite 201 | Cedar Rapids | IA | 52401 | Marketing Services | $391,700 |
| Smalls Asphalt Paving Inc | |||||
| PO Box 552 | Gambier | OH | 43022 | Street Paving | $356,591 |
| Scott Gallogly dba Gallogly Builders | |||||
| 33 Longitude Dr | Mount Vernon | OH | 43050 | Construction Services | $197,914 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Government Grants | $1,025,544 | GovernmentGrantsAmt |
| All Other Contributions | $5,305,943 | AllOtherContributionsAmt |
| Noncash Contributions | $2,027,147 | NoncashContributionsAmt |
| Total Contributions | $6,331,487 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Student Tuition and Fees | 611710 | $40,311,409 | $40,311,409 |
| Student Housing and Food Services | 611710 | $7,592,332 | $7,592,332 |
| Campus Organization Income | 611710 | $515,294 | $515,294 |
| Alumni, Homecoming, Drama and Misc | 611710 | $304,339 | $304,339 |
| University Bookstore Revenue | 611710 | $151,471 | $151,471 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $106,817 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $106,817 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,981,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $649,053 | TotalRevenueColumnAmt |
| Exclusion | $649,053 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,176 | RealAmt |
| Personal | $8,100 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $4,623 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,176 | RealAmt |
| Personal | $3,477 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,653 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,477 | UnrelatedBusinessRevenueAmt |
| Exclusion | $220,176 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,565,560 | SecuritiesAmt |
| Other | $1,619,031 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,344,875 | SecuritiesAmt |
| Other | $1,776,723 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $220,685 | SecuritiesAmt |
| Other | -$157,692 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,993 | TotalRevenueColumnAmt |
| Exclusion | $62,993 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Vending, Printing & Copying Commissions | 900099 | $28,460 | $28,460 | |
| Grand Hotel Income (Loss) | 721110 | -$192,172 | -$192,172 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$163,712 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,085,136 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,981,662 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$188,695 | UnrelatedBusinessRevenueAmt |
| Exclusion | $960,682 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,159,198 | TotalAmt |
| Program Services | $20,159,198 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $585,394 | TotalAmt |
| Program Services | $206,028 | ProgramServicesAmt |
| Management And General | $379,366 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,564 | TotalAmt |
| Program Services | $178,441 | ProgramServicesAmt |
| Management And General | $7,123 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,034,310 | TotalAmt |
| Program Services | $11,205,723 | ProgramServicesAmt |
| Management And General | $3,316,139 | ManagementAndGeneralAmt |
| Fundraising | $512,448 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,740 | TotalAmt |
| Program Services | $194,597 | ProgramServicesAmt |
| Management And General | $50,999 | ManagementAndGeneralAmt |
| Fundraising | $11,144 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,277,153 | TotalAmt |
| Program Services | $1,311,841 | ProgramServicesAmt |
| Management And General | $883,861 | ManagementAndGeneralAmt |
| Fundraising | $81,451 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,032,718 | TotalAmt |
| Program Services | $724,443 | ProgramServicesAmt |
| Management And General | $288,795 | ManagementAndGeneralAmt |
| Fundraising | $19,480 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,165 | TotalAmt |
| Program Services | $738 | ProgramServicesAmt |
| Management And General | $29,427 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,620 | TotalAmt |
| Management And General | $86,620 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,922 | TotalAmt |
| Management And General | $80,922 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,338 | TotalAmt |
| Program Services | $873,828 | ProgramServicesAmt |
| Management And General | $202,219 | ManagementAndGeneralAmt |
| Fundraising | $64,291 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $942,185 | TotalAmt |
| Program Services | $893,089 | ProgramServicesAmt |
| Management And General | $16,969 | ManagementAndGeneralAmt |
| Fundraising | $32,127 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,847,872 | TotalAmt |
| Program Services | $1,250,135 | ProgramServicesAmt |
| Management And General | $491,070 | ManagementAndGeneralAmt |
| Fundraising | $106,667 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,836 | TotalAmt |
| Program Services | $141,664 | ProgramServicesAmt |
| Management And General | $519,547 | ManagementAndGeneralAmt |
| Fundraising | $16,625 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,016,500 | TotalAmt |
| Program Services | $75,260 | ProgramServicesAmt |
| Management And General | $1,938,380 | ManagementAndGeneralAmt |
| Fundraising | $2,860 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,264,836 | TotalAmt |
| Program Services | $1,069,576 | ProgramServicesAmt |
| Management And General | $47,489 | ManagementAndGeneralAmt |
| Fundraising | $147,771 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,057 | TotalAmt |
| Program Services | $110,387 | ProgramServicesAmt |
| Management And General | $28,845 | ManagementAndGeneralAmt |
| Fundraising | $3,825 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,986 | TotalAmt |
| Management And General | $282,889 | ManagementAndGeneralAmt |
| Fundraising | $6,097 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,797,894 | TotalAmt |
| Management And General | $2,797,894 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,264 | TotalAmt |
| Program Services | $79,596 | ProgramServicesAmt |
| Management And General | $291,418 | ManagementAndGeneralAmt |
| Fundraising | $250 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food Service / Student Health Insurance | $1,981,278 | $1,917,658 | $20,098 | $43,522 |
| Curriculum Expenses | $658,507 | $658,507 | ||
| UnCollectible Student Receivables | $327,630 | $327,630 | ||
| Allocation of ITS and Facility Services | $0 | $8,193,000 | -$8,400,213 | $207,213 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,649 | TotalAmt |
| Program Services | $33,609 | ProgramServicesAmt |
| Management And General | $2,540 | ManagementAndGeneralAmt |
| Fundraising | $500 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,223,616 | TotalAmt |
| Program Services | $49,604,948 | ProgramServicesAmt |
| Management And General | $3,362,397 | ManagementAndGeneralAmt |
| Fundraising | $1,256,271 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,150 | BOYAmt |
| EOY | $23,400 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,762,430 | BOYAmt |
| EOY | $11,440,160 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,743,469 | BOYAmt |
| EOY | $999,356 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,192,365 | BOYAmt |
| EOY | $1,060,721 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,762,377 | BOYAmt |
| EOY | $1,751,181 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,427 | BOYAmt |
| EOY | $118,126 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,722 | BOYAmt |
| EOY | $360,768 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,628,828 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $51,472,000 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,604,127 | BOYAmt |
| EOY | $60,156,828 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,099,420 | BOYAmt |
| EOY | $19,910,444 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,051 | BOYAmt |
| EOY | $33,659 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,625,538 | BOYAmt |
| EOY | $95,854,643 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,464,909 | BOYAmt |
| EOY | $2,653,268 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,383,289 | BOYAmt |
| EOY | $2,326,437 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,406,541 | BOYAmt |
| EOY | $8,689,561 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,364,458 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,406,409 | BOYAmt |
| EOY | $2,156,840 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,025,606 | BOYAmt |
| EOY | $15,826,106 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,172,963 | BOYAmt |
| EOY | $63,491,986 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,475,096 | BOYAmt |
| EOY | $6,288,285 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,951,873 | BOYAmt |
| EOY | $10,248,266 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,599,932 | BOYAmt |
| EOY | $80,028,537 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,625,538 | BOYAmt |
| EOY | $95,854,643 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,861,520 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,331,219 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $235,866 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,000,653 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,190,643 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,541,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,937,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,331,487 | CurrentTaxYearAmt |
| Total | $37,001,767 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,000,653 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,190,643 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,541,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,937,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,331,487 | CurrentTaxYearAmt |
| Total | $37,001,767 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $18,614,923 | SubstantialContributorsTotAmt |
| Public Support Total170 | $18,386,844 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $641,420 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $556,889 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $716,651 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,125,284 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,940,078 | CurrentTaxYearAmt |
| Total | $4,980,322 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,566 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,466 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $15,434 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,586 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,369 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,719 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,460 | CurrentTaxYearAmt |
| Total | $115,572 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $42,113,095 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $231,537,365 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.4366 | PublicSupportCY170Pct |
| Public Support PY170 | 0.4520 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II Public Support Test | The University received tax-exempt status as a school under IRC Section 170(b)(1)(A)(ii). However, in order to utilize the special rule on Schedule B , the University has completed Schedule A Part II in order to demonstrate that the organization's activities have met the 33 1/3% support test. |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - VENDING, PRINTING & COPYING COMMISSIONS, COLUMN A - 18586.0, COLUMN B - 15369.0, COLUMN C - 22438.0, COLUMN D - 30719.0, COLUMN E - 28460.0, COLUMN F - 115572.0; |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,564,303 | BeginningYearBalanceAmt |
| Contributions | $423,299 | ContributionsAmt |
| Investment Earnings Or Losses | $1,830,783 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $127,699 | GrantsOrScholarshipsAmt |
| Other Expenditures | $18,510 | OtherExpendituresAmt |
| End Year Balance | $19,672,176 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,067,957 | BeginningYearBalanceAmt |
| Contributions | $938,792 | ContributionsAmt |
| Investment Earnings Or Losses | $99,691 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $311,086 | GrantsOrScholarshipsAmt |
| Other Expenditures | $231,051 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $17,564,303 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,717,729 | BeginningYearBalanceAmt |
| Contributions | $827,884 | ContributionsAmt |
| Investment Earnings Or Losses | $818,035 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $211,950 | GrantsOrScholarshipsAmt |
| Other Expenditures | $83,741 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $17,067,957 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,305,585 | BeginningYearBalanceAmt |
| Contributions | $219,776 | ContributionsAmt |
| Investment Earnings Or Losses | $1,549,885 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $277,903 | GrantsOrScholarshipsAmt |
| Other Expenditures | $79,614 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $15,717,729 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,083,228 | BeginningYearBalanceAmt |
| Contributions | $276,543 | ContributionsAmt |
| Investment Earnings Or Losses | $1,915,150 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $301,651 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,667,685 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $14,305,585 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.2258 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.521 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.2532 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,303,743 | OtherCostOrOtherBasisAmt |
| Book Value | $4,303,743 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,985,542 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,299,500 | DepreciationAmt |
| Book Value | $47,686,042 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $937,564 | OtherCostOrOtherBasisAmt |
| Depreciation | $469,000 | DepreciationAmt |
| Book Value | $468,564 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,599,510 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,891,000 | DepreciationAmt |
| Book Value | $3,708,510 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,802,469 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,812,500 | DepreciationAmt |
| Book Value | $3,989,969 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $60,156,828 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Liability under unitrust agreements | $18,757 |
| Advances from government for federal loans | $1,586,917 |
| Accrued postretirement benefits | $551,166 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,156,840 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $38,818,036 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,331,219 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,641,801 | OtherRevenueAmt |
| Revenue Not Reported | $2,973,020 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,845,016 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $80,922 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $20,159,198 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $20,240,120 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $56,085,136 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $35,389,431 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,405,935 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,405,935 | ExpensesNotReportedAmt |
| Expenses Subtotal | $33,983,496 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $80,922 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $20,159,198 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $20,240,120 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $54,223,616 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The University's endowment primarily consists of seven categories for use: scholarship/student loan, academic support, mission outreach, maintenance and energy, equipment acquisition, lecture series, and quasi. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Internal Revenue Service has ruled that the University is exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a public charity described in Section 501(c)(3). Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-than-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at May 31, 2017 and 2016. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The University would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties as of May 31, 2017 and 2016. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | GAIN IN VALUE OF SPLIT INTEREST AGREEMENTS - 2357 POST RETIREMENT BENEFIT CHANGES - 233509 RENTAL EXPENSES TO REVENUE ON RETURN - 1235683 LOSS ON DISPOSAL OF PPE - 170252 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | UNFUNDED STUDENT FINANCIAL AID - 20159198 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | RENTAL EXPENSES TO RENTAL REVENUE ON RETURN - 1235683 LOSS ON DISPOSAL OF PPE - 170252 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | UNFUNDED STUDENT FINANCIAL AID - 20159198 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | Available on website and guides |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | Students receive financial aid from various federal Department of Education programs and from state student financial aid programs. The University also receives a grant from the federal Department of Education to assist with improving student retention and baccalaureate completion. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program Services | EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. | $121,590 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. | $12,767 |
| Sub-Saharan Africa | 0 | 0 | Program Services | EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. | $17,210 |
| South America | 0 | 0 | Program Services | EDUCATIONAL PROGRAMS AND MISSION OPPORTUNITIES PROVIDED TO STUDENTS AND THE RELATED TRAVEL COSTS. | $12,584 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $164,151 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $164,151 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| MERIT-BASED SCHOLARSHIPS | 1722 | $14,526,889 |
| NEED-BASED SCHOLARSHIPS | 364 | $3,070,822 |
| DEMOGRAPHIC-BASED SCHOLARSHIPS | 250 | $2,111,664 |
| PROGRAM/CAREER-BASED SCHOLARSHIPS | 53 | $449,823 |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part III, Column (b) Estimated Number Of Recipients | MERIT-BASED SCHOLARSHIPS : MERIT-BASED SCHOLARSHIPS: TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT. |
| Schedule I, Part III, Column (b) Estimated Number Of Recipients | NEED-BASED SCHOLARSHIPS : NEED-BASED SCHOLARSHIPS: TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT. |
| Schedule I, Part III, Column (b) Estimated Number Of Recipients | DEMOGRAPHIC-BASED SCHOLARSHIPS : DEMOGRAPHIC-BASED SCHOLARSHIPS: TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT. |
| Schedule I, Part III, Column (b) Estimated Number Of Recipients | PROGRAM/CAREER-BASED SCHOLARSHIPS : PROGRAM/CAREER-BASED SCHOLARSHIPS: TOTAL FOR AWARD CATEGORY DIVIDED BY AVERAGE AWARD AMOUNT. |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | Disbursements in furtherance of the University's exempt programs are made in accordance with procedures or subject to conditions established by the institution's governing board designed to insure that individuals and organizations receiving disbursements from the organization in furtherance of its exempt programs are adequately investigated to insure that they are qualifying recipients. Students receiving scholarships, student loans, etc. are judged worthy by the institution's assessment on the basis of academic achievement, financial needs and other similar standards. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Henry W Spaulding II | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President | TitleTxt |
| Base Compensation Filing Org | $150,593 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $18,000 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $23,075 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $39,281 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $230,949 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | A ministerial housing allowance was provided to Henry W. Spaulding, II. This benefit is not taxable for federal income tax purposes, but is considered taxable self-employment income for SECA purposes. All employees with qualifying ministerial credentials are eligible for this benefit. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | MVNU has a membership with a social club that Henry W. Spaulding II, President, uses for business purposes. No amount is treated as taxable compensation because it is 100% business use. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Mount Vernon Ohio | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 316400234 | BondIssuerEIN |
| Bond Issued | 2016-09-01 | BondIssuedDt |
| Issue Price | $8,930,834 | IssuePriceAmt |
| Purpose | REFUND 2011 BONDS | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $241,273 | RetiredAmt |
| Total Proceeds | $8,930,834 | TotalProceedsAmt |
| Other Spent Proceeds | $8,930,834 | OtherSpentProceedsAmt |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.005 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.01 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.015 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part III, Line 9 Establishment of Written Procedures | The organization is in the process of adopting written procedures to monitor the organization's ability to remain in compliance with the arbitrage requirements under Section 148 of the Internal Revenue Code. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. |
| Schedule K, Part IV, Line 7 Procedures to undertake corrective action | The organization is in the process of adopting written procedures which dictate how management timely identifies and corrects violations of federal tax requirements using the voluntary closing agreement program provided by the IRS when self-remediation is not available to the organization. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. In the event a violation is identified the organization's policy is to correct the violation as soon as possible, while working with the federal authorities as necessary to ensure that sufficient controls are present which will guard against future violations. |
| Schedule K, Part V Establishment of Written Procedures | The organization is in the process of adopting written procedures to ensure all nonqualified bonds (if any) of the issue are remediated in accordance with the associated regulations. The organization strives to stay abreast of federal regulations and considers the repercussions of all significant activities which could foreseeably have an impact on the organization's tax exempt bonds and the associated federal tax regulations. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART V SUPPLEMENTAL INFORMATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $274,996 | CashGrantAmt |
| Type Of Assistance | SCHOLARSHIPS AND EMPLOYEE DEPENDENT TUITION ASSISTANCE | TypeOfAssistanceTxt |
| Assistance Purpose | INSTITUTIONALLY FUNDED FINANCIAL AID | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| AMY E DUNMIRE | |||
| CHILD OF ROBERT P. HAMILL, CFO | $30,181 | EMPLOYEE COMPENSATION | false |
| BRADLEY DUNMIRE | |||
| SON-IN-LAW OF ROBERT P. HAMILL, CFO | $11,290 | EMPLOYEE COMPENSATION | false |
| HENRY W SPAULDING III | |||
| CHILD OF HENRY W. SPAULDING II, PRESIDENT | $11,500 | EMPLOYEE COMPENSATION | false |
| ROBERT STANLEY | |||
| SON-IN-LAW OF STEPHEN R. WARD, TRUSTEE | $60,544 | EMPLOYEE COMPENSATION | false |
| TAMMI J BROWN | |||
| SPOUSE OF WENDELL D. BROWN, TRUSTEE | $38,925 | EMPLOYEE COMPENSATION | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part III, Column (b) NAME OF INTERESTED PERSON | FormAndLineReferenceDesc |
| Explanation | COLLEGES, UNIVERSITIES AND PRIMARY AND SECONDARY SCHOOLS ARE NOT REQUIRED TO IDENTIFY INTERESTED PERSONS TO WHOM THEY PROVIDED SCHOLARSHIPS, FELLOWSHIPS AND SIMILAR FINANCIAL ASSISTANCE. PURSUANT TO THE INSTRUCTIONS TO FORM 990, SCHEDULE L, PART III, COLUMNS (A) AND (B) HAVE BEEN LEFT BLANK. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,002,993 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | VARIOUS AUCTION ITEMS | Desc |
| Contribution | 72 | ContributionCnt |
| Noncash Contributions Rpt F990 | $24,154 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Selling cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Securities - Publicly traded - NUMBER OF UNIQUE SECURITIES CONTRIBUTED. Other - VARIOUS AUCTION ITEMS - NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | From the Organization's Bylaws: Section 8: Duties of the Executive Committee of the Board of Trustees. In the interim of annual or special meetings of the Board of Trustees, the management of the affairs of the Corporation shall be vested in the Executive Committee. 1. The Executive Committee shall meet as often as is necessary and shall be governed by such rules as it may adopt, provided such rules and regulations are in harmony with the bylaws of the Corporation. 2. The Executive Committee shall act on whatever matters of corporation business as shall be referred and assigned to it by the Board of Trustees. 3. The Executive Committee may by resolution authorize the sale, conveyance, or mortgaging of any real property held by the Corporation, other than the main campus. 4. The Executive Committee shall approve the guidelines under which the Senior Administrators of the University are selected. The President shall confer with the Executive Committee prior to selection, reassignment, or termination of a senior administrator. 5. The Executive Committee shall keep a record of its proceedings and copies of these minutes shall be sent to each member of the Executive Committee within five days after the executive meeting. Minutes of action must also be received by the members of the Board of Trustees at its next meeting. 6. The Executive Committee may authorize and approve resolutions necessary to open and close bank, stock, bonds and other investment accounts and designate signatory authority thereon. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | KENT A. ESTEP AND CHRISTOPHER M. WEGHORST - Family relationship |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A copy of the final Form 990 and supplemental schedules was provided to all the members of the governing board shortly after filing with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | AT ITS ANNUAL REORGANIZATION MEETING IN NOVEMBER EACH BOARD MEMBER RECEIVES A COPY OF THE UNIVERSITY'S CONFLICT OF INTEREST POLICY AND IS REQUIRED TO COMPLETE A DISCLOSURE STATEMENT TO DETAIL THE EXISTENCE OF ANY CONFLICTS OF INTEREST OR AFFIRM THAT NONE EXIST. THESE STATEMENTS ARE REVIEWED AND RETAINED BY THE PRESIDENT'S OFFICE. THOSE FOUND TO HAVE A POTENTIAL CONFLICT, OR THE APPEARANCE OF SUCH, DO NOT PARTICIPATE IN FINAL RELATED BUSINESS DISCUSSIONS OR VOTES. |
| Form 990, Part VI, Line 19 Required documents available to the public | Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are currently available upon request to entities determined by management to have a legitimate interest. |
| Form 990, Part VII, Section A, Line 1a, Column (D) Compensation of Officers, Directors, Etc. | Compensation paid to Trustees Douglas Boquist, Wendell Brown, Darrell Frazier and Kathy Greewich was provided in exchange for services as adjunct faculty members or speaking at University events. These persons are not compensated in their position as trustees. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Misc Program Service Revenue - Total Revenue: 106817, Related or Exempt Function Revenue: 106817, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in Value of Split Interest Agreements - 2357; Postretirement Benefit Related Changes other than Periodic Cost - 233509; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| MVNU Management LLC | |||||||||
| 800 Martinsburg Rd | Mount Vernon | OH | 43050 | 472839129 | Hospitality Management | OH | $1,062,749 | $251,114 | Mount Vernon Nazarene University |
| Mount Vernon Grand Hotel LLC | |||||||||
| 800 Martinsburg Rd | Mount Vernon | OH | 43050 | 814919801 | Real Estate Holding and Management | OH | $0 | $8,882,992 | Mount Vernon Nazarene University |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNT VERNON NAZARENE UNIVERSITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 MARTINSBURG ROAD | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311398494 | EIN |
| Primary Activities | FUND MGMT (INACTIVE) | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 11 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable Remainder Trust | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Charitable Remainder Trust | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | Trust | EntityTypeTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |