EASTERN KENTUCKY UNIV FOUNDATION INC GILTNER CRT 007 38 6206718: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- EASTERN KENTUCKY UNIV FOUNDATION INC GILTNER CRT 007 38 6206718 (EIN 61-1131682)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-03
- IRS object ID
- 201841239349300429
- 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 G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-03T10:00:41-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271235638 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCM CPAS & ADVISORS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 462 S FOURTH ST SUITE 2600 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402023445 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 611131682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTERN KENTUCKY UNIVERSITY FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EAST | BusinessNameControlTxt |
| Phone | 8596225012 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE CPO 15A | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BERRY POINTER TREASURER EKUF | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8596225012 | PhoneNum |
| Signature | 2018-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REBECCA L PHILLIPS CPA | PreparerPersonNm |
| PTIN | P00024055 | PTIN |
| Phone | 5027491900 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 128.136.148.166 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-04-25 | IPDt |
| IP Tm | 17:30:46 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DBF9BA511EE4BBED143D498443DC70AC4FF7B755 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D29D84F6D7E271DF429660EFF37C42B486B079A8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MS MARIBETH BERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE CPO 15A | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,711,266 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP//DEVELOPMENT.EKU.EDU/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1968 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING FINANCIAL SUPPORT FOR EASTERN KENTUCKY UNIVERSITY IN ACCOMPLISHING ITS GOALS OF EDUCATION AND REGIONAL STEWARDSHIP FUNDRAISING AND LONG TERM INVESTMENTS FOR THIS PURPOSE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,163,197 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,862,234 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,619 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $60,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $492,091 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,619,775 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,581,968 | PYOtherRevenueAmt |
| CY Other Revenue | $106,169 | CYOtherRevenueAmt |
| PY Total Revenue | $9,280,875 | PYTotalRevenueAmt |
| CY Total Revenue | $6,648,178 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,789,197 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,677,734 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $92,932 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $111,418 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $111,418 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $690,501 | PYOtherExpensesAmt |
| CY Other Expenses | $658,326 | CYOtherExpensesAmt |
| PY Total Expenses | $10,572,630 | PYTotalExpensesAmt |
| CY Total Expenses | $4,447,478 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,291,755 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,200,700 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $67,269,351 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,814,623 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,717,141 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,281,434 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $48,552,210 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,533,189 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE EKU FOUNDATION PROVIDES SUPPORT FOR EASTERN KENTUCKY UNIVERSITY IN ACCOMPLISHING ITS GOALS OF EDUCATION AND REGIONAL STEWARDSHIP WITHIN ITS SOUTHEASTERN KENTUCKY SERVICE REGION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,839,055 | ExpenseAmt |
| Grant | $2,571,386 | GrantAmt |
| Revenue | $148,369 | RevenueAmt |
| Desc | FUNDING TO SUPPORT THE CORE MISSION OF THE UNIVERSITY BY ESTABLISHING FUNDS FOR ACADEMIC DEPARTMENTS TO PURCHASE EQUIPMENT, SUPPLIES, PROFESSIONAL DEVELOPMENT, AND OTHER MATERIALS RELATED TO FURTHERING THE CLASSROOM EXPERIENCE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,106,348 | ExpenseAmt |
| Grant | $1,106,348 | GrantAmt |
| Desc | FUNDING TO SUPPORT STUDENT FINANCIAL AID AND SCHOLARSHIPS, THUS ENABLING THOSE STUDENTS WHO ARE BOTH CAPABLE AND/OR HAVE FINANCIAL NEED TO RECEIVE A COLLEGE EDUCATION. THESE INCLUDE MERIT SCHOLARSHIPS AWARDED TO STUDENTS IN THE EASTERN KENTUCKY UNIVERSITY HONORS PROGRAM, AS WELL AS SCHOLARSHIPS FOR STUDENTS WHO HAVE DEMONSTRATED FINANCIAL NEED. ENDOWMENT INCOME FOR INVESTED FUNDS HELD BY THE EASTERN KENTUCKY UNIVERSITY FOUNDATION IS THE PRIMARY SOURCE OF FUNDING FOR THIS PURPOSE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,945,403 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRY POYNTER TREASURER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8596225012 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE COATES BOX 31A | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| MARIBETH BERMAN | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DON BORNHORST | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARY OUSLEY | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RITCHIE REDNOUR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA A RICKE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JANE BOYER PARTIAL YEAR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL R COLLINS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL W CHELLGREN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG TURNER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | 3.00 | |
| APRIL PERRY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GABE UEBEL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES B MOORE PARTIAL YEAR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA COMBS-WRIGHT | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT EVANS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS M MARTIN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY BOOTH | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE HALL PARTIAL YEAR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD MATTINGLY | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM GUICE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TROY ELLIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL T BENSON | |||||||
| EKU PRESIDENT | 1.00 | Yes (X) | $0 | $505,114 | $69,580 | 39.00 | |
| BARRY POYNTER | |||||||
| VP EKU/TREASURER | 3.00 | Yes (X) | $0 | $187,256 | $31,241 | 37.00 | |
| NICHOLAS PERLICK | |||||||
| VP OF DEVELOPMENT/EXECUTIVE DIRECTOR | 20.00 | Yes (X) | $0 | $164,366 | $38,591 | 20.00 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $856,736 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $139,412 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER HAAS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3520 PIEDMONT RD NE 300 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSULTING SERVICES | ServicesDesc |
| Compensation | $111,418 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $4,862,234 | AllOtherContributionsAmt |
| Noncash Contributions | $421,774 | NoncashContributionsAmt |
| Total Contributions | $4,862,234 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALUMNI EVENTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $60,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $60,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,506,677 | TotalRevenueColumnAmt |
| Exclusion | $1,506,677 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,168,686 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,055,588 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $113,098 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,098 | TotalRevenueColumnAmt |
| Exclusion | $113,098 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $25,300 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $7,500 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,800 | TotalRevenueColumnAmt |
| Exclusion | $17,800 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $88,369 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $88,369 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $88,369 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,648,178 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $148,369 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,637,575 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,677,734 | TotalAmt |
| Program Services | $3,677,734 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $425 | TotalAmt |
| Management And General | $425 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,185 | TotalAmt |
| Management And General | $51,185 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,418 | TotalAmt |
| Fundraising | $111,418 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,214 | TotalAmt |
| Management And General | $205,214 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,032 | TotalAmt |
| Program Services | $52,502 | ProgramServicesAmt |
| Management And General | $81,530 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,775 | TotalAmt |
| Program Services | $36,775 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,733 | TotalAmt |
| Program Services | $34,533 | ProgramServicesAmt |
| Management And General | $30,200 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $563 | TotalAmt |
| Program Services | $563 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953 | TotalAmt |
| Management And General | $1,953 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,124 | TotalAmt |
| Management And General | $14,124 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,754 | TotalAmt |
| Program Services | $13,728 | ProgramServicesAmt |
| Management And General | $6,026 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROFESSIONAL EVENTS | $86,306 | $86,306 |
| CAPITAL EXPENDITURES | $40,742 | $40,742 |
| REGISTRATION FEES | $2,020 | $2,020 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,447,478 | TotalAmt |
| Program Services | $3,945,403 | ProgramServicesAmt |
| Management And General | $390,657 | ManagementAndGeneralAmt |
| Fundraising | $111,418 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,239,646 | BOYAmt |
| EOY | $5,167,544 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,220,351 | BOYAmt |
| EOY | $3,123,719 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,381 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,147 | BOYAmt |
| EOY | $48,152 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $850,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $118,603 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $745,521 | BOYAmt |
| EOY | $731,397 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,066,844 | BOYAmt |
| EOY | $62,902,232 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,751,789 | BOYAmt |
| EOY | $3,643,128 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,672 | BOYAmt |
| EOY | $198,451 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,269,351 | BOYAmt |
| EOY | $75,814,623 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,910 | BOYAmt |
| EOY | $42,509 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,849,284 | BOYAmt |
| EOY | $19,366,773 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $849,428 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $971,519 | BOYAmt |
| EOY | $872,152 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,717,141 | BOYAmt |
| EOY | $20,281,434 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,117,483 | BOYAmt |
| EOY | $4,616,840 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,388,207 | BOYAmt |
| EOY | $21,313,492 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,046,520 | BOYAmt |
| EOY | $29,602,857 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,552,210 | BOYAmt |
| EOY | $55,533,189 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,269,351 | BOYAmt |
| EOY | $75,814,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,200,700 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,780,279 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,768,454 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,970,299 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,180,791 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,163,197 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,862,234 | CurrentTaxYearAmt |
| Total | $20,944,975 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,768,454 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,970,299 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,180,791 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,163,197 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,862,234 | CurrentTaxYearAmt |
| Total | $20,944,975 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $720,810 | SubstantialContributorsTotAmt |
| Public Support Total170 | $20,224,165 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,651,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,762,845 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,740,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,742,552 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,506,677 | CurrentTaxYearAmt |
| Total | $8,404,324 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,320 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $22,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,800 | CurrentTaxYearAmt |
| Total | $59,320 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $29,408,619 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,121,136 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.68770 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65650 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,951,950 | BeginningYearBalanceAmt |
| Contributions | $2,315,541 | ContributionsAmt |
| Investment Earnings Or Losses | $7,777,901 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,445,660 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $69,599,732 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,859,044 | BeginningYearBalanceAmt |
| Contributions | $2,146,270 | ContributionsAmt |
| Investment Earnings Or Losses | -$734,577 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,318,787 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $60,951,950 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,344,094 | BeginningYearBalanceAmt |
| Contributions | $4,023,355 | ContributionsAmt |
| Investment Earnings Or Losses | $667,373 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,914,553 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $261,225 | AdministrativeExpensesAmt |
| End Year Balance | $62,859,044 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $54,601,531 | BeginningYearBalanceAmt |
| Contributions | $1,508,259 | ContributionsAmt |
| Investment Earnings Or Losses | $8,477,630 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,243,326 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $61,344,094 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,888,278 | BeginningYearBalanceAmt |
| Contributions | $1,325,079 | ContributionsAmt |
| Investment Earnings Or Losses | $7,709,907 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,321,733 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $54,601,531 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.12360 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.58370 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.29270 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $250,000 | OtherCostOrOtherBasisAmt |
| Book Value | $250,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $600,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $118,603 | DepreciationAmt |
| Book Value | $481,397 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $731,397 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO UNIVERSITY | $481,706 |
| DEFERRED GIFT LIABILITY | $390,446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $872,152 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,230,743 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,780,279 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $4,780,279 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,450,464 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $205,214 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$7,500 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $197,714 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,648,178 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,249,764 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $7,500 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $7,500 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,242,264 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $205,214 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $205,214 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,447,478 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | ASSETS HELD FOR OTHERS REPRESENT FUNDS IN THE POSSESSION OF THE FOUNDATION ON BEHALF OF EASTERN KENTUCKY UNIVERSITY, WHICH ARE HELD FOR INVESTMENT IN THE REGIONAL UNIVERSITY ENDOWMENT TRUST FUND AND PROGRAMS OF DISTINCTION FUND. |
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS HOWEVER SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. ADDITIONALLY, THE FOUNDATION HAS BEEN DETERMINED BY THE IRS NOT TO BE A PRIVATE FOUNDATION WITHIN THE CONTEXT OF SECTION 509(A) OF THE CODE. US GAAP PRESCRIBES 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 OR LIABILITIES WILL BE RECOGNIZED ONLY IF THE TAX POSITION 1S MORE-LIKELY-THAN-NOT SUSTAINED 1N A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT OR LIABILITY THAT 1S GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY THAN-NOT TEST, NO TAX BENEFIT OR LIABILITY WILL BE RECORDED MANAGEMENT IS NOT AWARE OF ANY TAX BENEFITS OR LIABILIT1ES WHICH WOULD WARRANT RECOGNITION AS OF JUNE 3O, 2O17, NOR DOES IT EXPECT THIS TO CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE FOUNDATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF JUNE 30, 2017 AND 2016. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GAMING EXPENSES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAMING EXPENSES |
| SCHEDULE, D PART XII, LINE 2 (D) | ANNUITY LIABILITY INCREASE |
| SCHEDULE D, PART XII, LINE 4(B) | ANNUITY LIABILITY INCREASE |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER HAAS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3520 PIEDMONT RD NE 300 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULTING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $111,418 | RetainedByContractorAmt |
| Net To Organization | -$111,418 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $111,418 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$111,418 | TotalNetToOrganizationAmt |
| Licensed States | KY | LicensedStatesCd |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $25,300 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $7,500 | CashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (1) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.00000 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $25,300 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $7,500 | CashPrizesTotalGamingAmt |
| Direct Expense Summary Gaming | $7,500 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $17,800 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | 0 | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Other Facility | 1.00000 | GamingOtherFacilityPct |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAD COMPTON | BusinessNameLine1Txt |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTERN KENTUCKY UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 611011211 | RecipientEIN |
| IRC Section | 115(1) | IRCSectionDesc |
| Cash Grant | $3,677,734 | CashGrantAmt |
| Purpose Of Grant | TO ENHANCE THE STUDENT EXPERIENCE TO INCLUDE STUDENT FINANCIAL AID AND SCHOLARSHIPS, AS WELL AS FURTHER THE MISSION OF EASTERN KENTUCKY UNIVERSITY. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION WAS ESTABLISHED TO RECEIVE GIFTS AND CONTRIBUTIONS FOR THE BENEFIT OF EASTERN KENTUCKY UNIVERSITY AND TO ENSURE THAT FUNDS AND PROPERTY RECEIVED ARE APPLIED TO THE USES SPECIFIED BY THE DONORS. AS SUCH, AMOUNT REPORTED IN SCHEDULE I, PART II, REFLECT FINANCIAL SUPPORT THAT THE FOUNDATION PROVIDES TO THE UNIVERSITY FOR SCHOLARSHIPS, ACADEMIC PROGRAMS, RESEARCH, FACILITIES, FACULTY AND OTHER INITIATIVES OF THE UNIVERSITY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL T BENSON | ||||||||||||||
| EKU PRESIDENT | $0 | $400,000 | $0 | $0 | $0 | $105,114 | $0 | $48,475 | $0 | $21,105 | $0 | $574,694 | $0 | $0 |
| BARRY POYNTER | ||||||||||||||
| VP EKU/TREASURER | $0 | $187,256 | $0 | $0 | $0 | $0 | $0 | $25,677 | $0 | $5,564 | $0 | $218,497 | $0 | $0 |
| NICHOLAS PERLICK | ||||||||||||||
| VP OF DEVELOPMENT/EXECUTIVE DIRECTOR | $0 | $164,366 | $0 | $0 | $0 | $0 | $0 | $23,407 | $0 | $15,184 | $0 | $202,957 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS PAID AND DETERMINED BY EASTERN KENTUCKY UNIVERSITY (EKU), A RELATED TAX-EXEMPT ORGANIZATION. NICHOLAS PERLICK WAS THE TOP MANAGEMENT OFFICIALS OF THE EASTERN KENTUCKY UNIVERSITY FOUNDATION. HIS POSITION AS AN EMPLOYEE OF THE EASTERN KENTUCKY UNIVERSITY IS VICE PRESIDENT OF DEVELOPMENT. THEIR COMPENSATION AS SUCH IS DETERMINED VIA COMPENSATION SURVEY. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,200 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $41,957 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $361,142 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | OPINION OF EXPERTS | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $385 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
Scientific Specimens ScientificSpecimensGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,685 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | GIFT CARDS/ DISCOUNTS | 33 | $5,334 | COST |
| Yes (X) | AIRCRAFT ENGINE | 1 | $4,950 | OPINION OF EXPERTS |
| Yes (X) | MUSICAL INSTRUMENTS | 1 | $2,389 | OPINION OF EXPERTS |
| Yes (X) | TICKETS | 22 | $1,232 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 2 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE FOLLOWING BYLAW CHANGES WERE APPROVED BY THE BOARD OF TRUSTEES ON 4/25/2017. - REPLACE 'DIRECTORS' WITH 'TRUSTEES' EVERY PLACE THAT 'DIRECTORS' OCCURS IN THE BYLAWS. - REPLACE THE EXISTING DISSOLUTION CLAUSE IN THE ARTICLES OF INCORPORATION (ARTICLE VIII, P. 7), WITH: "UPON DISSOLUTION OF THE FOUNDATION, THE BOARD OF TRUSTEES SHALL, AFTER PAYING OR MAKING PROVISIONS FOR THE PAYMENTS OF ALL LIABILITIES OF THE FOUNDATION, TRANSFER ITS ASSETS OR PROPERTY TO THE UNIVERSITY, OR, IF APPROVED BY THE UNIVERSITY, TO A REINCORPORATED SUCCESSOR FOUNDATION, IN ACCORDANCE WITH APPLICABLE FEDERAL AND STATE LAW AND DONOR INTENT." - UPDATE ARTICLE 3.2 AS FOLLOWS: "EACH OFFICER SHALL HOLD OFFICE FOR A ONE-YEAR TERM, RENEWABLE FOR A TOTAL OF UP TO THREE ONE-YEAR TERMS." - REPLACE ARTICLE 3.1 AS FOLLOWS: "THE OFFICERS OF THE FOUNDATION SHALL BE THE CHAIRMAN OF THE BOARD, VICE CHAIRMAN, A SECRETARY, AND A TREASURER, AND SUCH OTHER OFFICERS AS MAY BE DESIGNATED BY THE BOARD OF TRUSTEES. THE UNIVERSITY VICE PRESIDENT FOR FINANCE AND ADMINISTRATION OR SUCCESSOR POSITION SHALL SERVE AS THE TREASURER. THE UNIVERSITY VICE PRESIDENT FOR DEVELOPMENT AND ALUMNI RELATIONS OR SUCCESSOR POSITION SHALL SERVE AS THE EXECUTIVE DIRECTOR OF THE BOARD. BOTH OF THESE POSITIONS WILL HAVE EX-OFFICIO, NON-VOTING STATUS." |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE MANAGEMENT OF EASTERN KENTUCKY UNIVERSITY ON BEHALF OF THE EASTERN KENTUCKY UNIVERSITY FOUNDATION, AS EASTERN KENTUCKY UNIVERSITY (EKU) PROVIDES ACCOUNTING AND FINANCIAL STATEMENT PREPARATION SERVICES FOR THE FOUNDATION. THEREFORE, EKU HAS THE INFORMATION NEEDED TO PREPARE THE FORM 990. THE FORM 990 WAS THEN PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12 | MANAGEMENT OF EASTERN KENTUCKY UNIVERSITY OVERSEES ALL EXPENSES AND PAYMENTS MADE BY THE EKU FOUNDATION. PART OF THE REVIEW INCLUDES MONITORING TRANSACTIONS INVOLVING ANY KNOWN RELATED PARTY ASSOCIATED WITH THE FOUNDATION, INCLUDING MEMBERS OF FOUNDATION MANAGEMENT AND/ OR FOUNDATION BOARD MEMBERS. ANY SUSPICIOUS ACTIVITY IS REVIEWED BY UNIVERSITY EXECUTIVE MANAGEMENT. IN ADDITION ALL TRUSTEES AND OFFICERS ARE SURVEYED ANNUALLY, VIA AN EXTENSIVE QUESTIONNAIRE, TO DISCLOSE A VARIETY OF RELATIONSHIPS WITH EACH OTHER OR DIRECTLY WITH THE FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND TOP FINANCIAL OFFICIAL ARE PAID BY EASTERN KENTUCKY UNIVERSITY, A RELATED TAX-EXEMPT ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE IRC SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EASTERN KENTUCKY UNIVERSITY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 521 LANCASTER AVE | AddressLine1Txt |
| City | RICHMOND | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40475 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 611011211 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Exempt Code Section | GOVERNMENT | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | Yes (1) | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |