SPALDING UNIVERSITY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- SPALDING UNIVERSITY (EIN 61-0444780)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201841359349301739
- 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 G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-15T09:00:07-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | 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 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | 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 | 610444780 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spalding University Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPAL | BusinessNameControlTxt |
| Phone | 5025859911 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 South Third Street | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402032188 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tori Murden Mcclure | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2018-05-14 | 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 | 5023263996 | 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 | Tori Murden McClure | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 South Third Street | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402032188 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,520,905 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.spalding.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | Spalding University is a co-educational, independent institution accredited by the Southern Association of Colleges and Schools as a doctoral level institution. With 2,322 students, the University offers programs in business, nursing, occupational therapy, social work, psychology, creative writing art, education and others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 27 | VotingMembersIndependentCnt |
| Total Employee | 864 | TotalEmployeeCnt |
| Total Volunteers | 76 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,500,194 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,714,258 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,773,886 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,492,746 | CYProgramServiceRevenueAmt |
| PY Investment Income | $312,767 | PYInvestmentIncomeAmt |
| CY Investment Income | $428,957 | CYInvestmentIncomeAmt |
| PY Other Revenue | $790,538 | PYOtherRevenueAmt |
| CY Other Revenue | $708,621 | CYOtherRevenueAmt |
| PY Total Revenue | $42,377,385 | PYTotalRevenueAmt |
| CY Total Revenue | $42,344,582 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,619,993 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,557,424 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,224,803 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,264,462 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $450,881 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,723,298 | PYOtherExpensesAmt |
| CY Other Expenses | $11,515,982 | CYOtherExpensesAmt |
| PY Total Expenses | $37,568,094 | PYTotalExpensesAmt |
| CY Total Expenses | $38,337,868 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,809,291 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,006,714 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $68,595,334 | TotalAssetsBOYAmt |
| Total Assets EOY | $73,708,028 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,349,794 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $16,515,322 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,245,540 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $57,192,706 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Spalding University is a diverse community of learners dedicated to meeting the needs of the times in the tradition of the Sisters of Charity of Nazareth through quality undergraduate and graduate liberal and professional studies, grounded in spiritual values, with emphasis on service and the promotion of peace and justice. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,818,394 | ExpenseAmt |
| Grant | $6,557,424 | GrantAmt |
| Revenue | $38,392,917 | RevenueAmt |
| Desc | Instruction for students: As a doctoral level institution with 2,202 students, the University offers degree programs in humanities, social science, health and natural science, education, business, and communication. Some examples of programs offered are psychology, creative writing, nursing, occupational therapy, art, social work, business, and advanced teacher education. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,670,122 | ExpenseAmt |
| Revenue | $1,168,737 | RevenueAmt |
| Desc | Student services: a comprehensive support system for students from initial inquiry to graduation is available. Services are provided by the offices of admissions, financial aid, registrar, bursar, campus development and student life, and athletics. Additional student engagement activities include the student government association, student-run organizations, as well as on-campus extracurricular and cultural events. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,468,074 | ExpenseAmt |
| Revenue | $33,647 | RevenueAmt |
| Desc | Academic support: organized activities related to educational departments aim to bolster the academic success of students by meeting their individual needs. These include the library, and the academic resource center. The academic resource center supports students with tutoring and advising programs, a math lab and writing center. Additional support for english-language learners (ell) and first-generation college students is also offered. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $30,956,590 | 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 | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | Yes (true) | 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 | false | 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 | false | 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 | 2787 | IRPDocumentCnt |
| IRP Document W2 G | 2 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 864 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 27 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | 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 | Yes (true) | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | Katherine Weyhing | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5028734315 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 South Third Street | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402032188 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 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 |
|---|---|---|---|---|---|---|---|
| Paul Ratterman | |||||||
| Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| James A Morris | |||||||
| First Vice Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Angela Leet | |||||||
| Second Vice Chair | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brian B Reynolds | |||||||
| Secretary | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rose Howard SCN | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Anthony Disser | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| William Blodgett | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mary Wolford | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rick Blackwell | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dana Jackson | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Perry E Sangalli Ed D | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Nicholas Harshfield | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Alfonso N Cornish | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| James Rissler | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| M Serra Goethals SCN | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Kellie Sheryak | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gene M Smith | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| HI Stroth Jr | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Carter Vance | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Jean West | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Kathleen Driskell | |||||||
| Faculty Trustee | 40.0 | Yes (X) | $81,713 | $0 | $21,340 | ||
| Christie Coe | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Melissa Lowe | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Neville Blakemore | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Ishmon Burks | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Craig Mackin | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| John P Malloy | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Andrew Trager-Kusman | |||||||
| Trustee | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Tori M McClure | |||||||
| President | 40.0 | Yes (X) | $245,575 | $0 | $36,249 | ||
| Lewis Randy Strickland | |||||||
| Provost (partial year) | 40.0 | Yes (X) | $191,252 | $0 | $24,981 | ||
| Rick Hudson | |||||||
| Dean of Students | 40.0 | Yes (X) | $107,567 | $0 | $22,313 | ||
| Jefferson Rush Sherman | |||||||
| CFO | 40.0 | Yes (X) | $116,174 | $0 | $21,006 | ||
| Joanne Berryman | |||||||
| Dean (partial year) / Provost | 40.0 | Yes (X) | $149,441 | $0 | $27,553 | ||
| Michelle Reiss | |||||||
| Faculty | 40.0 | $131,429 | $0 | $13,732 | Yes (X) | ||
| Laura Strickland | |||||||
| Faculty | 40.0 | $121,286 | $0 | $20,410 | Yes (X) | ||
| John Nyland | |||||||
| Faculty | 40.0 | $117,504 | $0 | $24,079 | Yes (X) | ||
| Cindee Quake-Rapp | |||||||
| Faculty | 40.0 | $114,719 | $0 | $8,677 | Yes (X) | ||
| Jeffrey M Lederer | |||||||
| Faculty | 40.0 | $113,521 | $0 | $13,071 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,490,181 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $233,411 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 19 | 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 |
|---|---|---|---|---|---|
| JONES LANG & LASALLE | |||||
| PO BOX 2847 | LOUISVILLE | KY | 40201 | MAINTENANCE AND CUSTODIAL | $665,411 |
| Schaefer General Contracting | |||||
| 4716 Pinewood Road | Louisville | KY | 40218 | Construction | $456,750 |
| EPIC Insurance Solutions | |||||
| 9700 Ormsby Station Rd | Louisville | KY | 40223 | Insurance Services | $386,607 |
| Ellucian Inc | |||||
| 62814 Collection Center Dr | Chicago | IL | 606930625 | Computer Hosting and Maintenance | $275,069 |
| Universal Protection | |||||
| 26375 Network Place | Chicago | IL | 60573 | Security Services | $141,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $66,730 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $1,647,528 | AllOtherContributionsAmt |
| Noncash Contributions | $27,814 | NoncashContributionsAmt |
| Total Contributions | $1,714,258 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition and Fees | 611310 | $37,690,753 | $37,690,753 | $0 | $0 |
| Residence Hall | 611310 | $758,338 | $758,338 | $0 | $0 |
| Sponsored Programs | 611310 | $293,192 | $293,192 | $0 | $0 |
| Master of Fine Arts Program | 611310 | $196,916 | $196,916 | $0 | $0 |
| Entech Program | 611310 | $185,051 | $185,051 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $368,496 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $368,496 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,492,746 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $319,443 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $319,443 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| 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 |
Royalties Revenue RoyaltiesRevenueGrp
| 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 |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| 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 |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,197,023 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,087,509 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $109,514 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $109,514 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $109,514 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,185 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $66,730 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $55,300 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,115 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$21,115 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $60,220 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $33,514 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,706 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $26,706 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| 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 |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Food Service | 611710 | $569,493 | $0 | $0 | $569,493 |
| Fees | 611710 | $64,731 | $64,731 | $0 | $0 |
| Parking | 611710 | $30,982 | $0 | $0 | $30,982 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,824 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,824 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $703,030 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,344,582 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,595,301 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,035,023 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,557,424 | TotalAmt |
| Program Services | $6,557,424 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,030,412 | TotalAmt |
| Program Services | $377,116 | ProgramServicesAmt |
| Management And General | $653,296 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,146 | TotalAmt |
| Program Services | $129,146 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,523,823 | TotalAmt |
| Program Services | $13,433,072 | ProgramServicesAmt |
| Management And General | $1,793,123 | ManagementAndGeneralAmt |
| Fundraising | $297,628 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $818,640 | TotalAmt |
| Program Services | $678,891 | ProgramServicesAmt |
| Management And General | $121,285 | ManagementAndGeneralAmt |
| Fundraising | $18,464 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,536,609 | TotalAmt |
| Program Services | $680,373 | ProgramServicesAmt |
| Management And General | $827,848 | ManagementAndGeneralAmt |
| Fundraising | $28,388 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,225,832 | TotalAmt |
| Program Services | $1,017,459 | ProgramServicesAmt |
| Management And General | $188,134 | ManagementAndGeneralAmt |
| Fundraising | $20,239 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,468 | TotalAmt |
| Management And General | $170,468 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,697 | TotalAmt |
| Management And General | $158,697 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,090 | TotalAmt |
| Management And General | $70,090 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,971,668 | TotalAmt |
| Program Services | $1,634,478 | ProgramServicesAmt |
| Management And General | $317,982 | ManagementAndGeneralAmt |
| Fundraising | $19,208 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,077 | TotalAmt |
| Management And General | $391,077 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,036,153 | TotalAmt |
| Program Services | $562,105 | ProgramServicesAmt |
| Management And General | $454,499 | ManagementAndGeneralAmt |
| Fundraising | $19,549 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,182 | TotalAmt |
| Management And General | $672,182 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,206 | TotalAmt |
| Program Services | $1,444,570 | ProgramServicesAmt |
| Management And General | $24,332 | ManagementAndGeneralAmt |
| Fundraising | $4,304 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $935,540 | TotalAmt |
| Program Services | $871,864 | ProgramServicesAmt |
| Management And General | $38,207 | ManagementAndGeneralAmt |
| Fundraising | $25,469 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $565 | TotalAmt |
| Management And General | $565 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,791,070 | TotalAmt |
| Program Services | $1,756,255 | ProgramServicesAmt |
| Management And General | $29,582 | ManagementAndGeneralAmt |
| Fundraising | $5,233 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,054 | TotalAmt |
| Program Services | $26,054 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bad Debt | $406,480 | $406,480 | ||
| Maintenance | $327,832 | $327,832 | ||
| Minor Equipment | $274,506 | $15,522 | $258,127 | $857 |
| Books | $252,094 | $252,094 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,558,300 | TotalAmt |
| Program Services | $949,730 | ProgramServicesAmt |
| Management And General | $597,028 | ManagementAndGeneralAmt |
| Fundraising | $11,542 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,337,868 | TotalAmt |
| Program Services | $30,956,590 | ProgramServicesAmt |
| Management And General | $6,930,397 | ManagementAndGeneralAmt |
| Fundraising | $450,881 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,124,341 | BOYAmt |
| EOY | $7,208,420 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,671,601 | BOYAmt |
| EOY | $7,075,255 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,872 | BOYAmt |
| EOY | $424,506 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,263 | BOYAmt |
| EOY | $613,695 | 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 | $1,341,532 | BOYAmt |
| EOY | $1,415,937 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,560 | BOYAmt |
| EOY | $719,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $62,581,799 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,832,417 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,491,653 | BOYAmt |
| EOY | $36,749,382 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,622,005 | BOYAmt |
| EOY | $18,635,333 | 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 |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,507 | BOYAmt |
| EOY | $865,672 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,595,334 | BOYAmt |
| EOY | $73,708,028 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,077,714 | BOYAmt |
| EOY | $1,959,938 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,225,451 | BOYAmt |
| EOY | $964,611 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,330,000 | BOYAmt |
| EOY | $7,445,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,435,866 | BOYAmt |
| EOY | $3,261,016 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,280,763 | BOYAmt |
| EOY | $2,884,757 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,349,794 | BOYAmt |
| EOY | $16,515,322 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,066,733 | BOYAmt |
| EOY | $36,466,190 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,685,522 | BOYAmt |
| EOY | $9,948,581 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,493,285 | BOYAmt |
| EOY | $10,777,935 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,245,540 | BOYAmt |
| EOY | $57,192,706 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,595,334 | BOYAmt |
| EOY | $73,708,028 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,006,714 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,438,346 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $502,110 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $5,371,802 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,715,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,402,107 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,500,194 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,695,658 | CurrentTaxYearAmt |
| Total | $14,685,573 | 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 | $5,371,802 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,715,812 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,402,107 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,500,194 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,695,658 | CurrentTaxYearAmt |
| Total | $14,685,573 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,184,824 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,500,749 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $278,532 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $277,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $566,723 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $317,027 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $319,443 | CurrentTaxYearAmt |
| Total | $1,759,582 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,165 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $400,957 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $625,079 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $646,739 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $695,012 | CurrentTaxYearAmt |
| Total | $2,648,952 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $19,094,107 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $186,810,197 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.7071 | PublicSupportCY170Pct |
| Public Support PY170 | 0.7184 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 72223.0, COLUMN B - 58842.0, COLUMN C - 40672.0, COLUMN D - 46062.0, COLUMN E - 34185.0, COLUMN F - 251984.0; DESCRIPTION - GAMING INCOME, COLUMN A - 25000.0, COLUMN B - 73430.0, COLUMN C - 71590.0, COLUMN D - 70690.0, COLUMN E - 60220.0, COLUMN F - 300930.0; DESCRIPTION - OTHER INCOME, COLUMN A - 183942.0, COLUMN B - 268685.0, COLUMN C - 512817.0, COLUMN D - 529987.0, COLUMN E - 600607.0, COLUMN F - 2096038.0; | ExplanationTxt |
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 | $17,510,756 | BeginningYearBalanceAmt |
| Contributions | $176,115 | ContributionsAmt |
| Investment Earnings Or Losses | $1,889,651 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $500,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $19,076,522 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,568,893 | BeginningYearBalanceAmt |
| Contributions | $1,395,021 | ContributionsAmt |
| Investment Earnings Or Losses | $46,842 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $500,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $17,510,756 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,276,251 | BeginningYearBalanceAmt |
| Contributions | $868,839 | ContributionsAmt |
| Investment Earnings Or Losses | $673,803 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $250,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| End Year Balance | $16,568,893 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,957,495 | BeginningYearBalanceAmt |
| Contributions | $180,410 | ContributionsAmt |
| Investment Earnings Or Losses | $2,138,346 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $15,276,251 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,365,992 | BeginningYearBalanceAmt |
| Contributions | $176,952 | ContributionsAmt |
| Investment Earnings Or Losses | $1,414,551 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $12,957,495 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0855 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.565 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.3495 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,584,169 | OtherCostOrOtherBasisAmt |
| Book Value | $4,584,169 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,137,828 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,857,145 | DepreciationAmt |
| Book Value | $29,280,683 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,238,526 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,914,297 | DepreciationAmt |
| Book Value | $2,324,229 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $621,276 | OtherCostOrOtherBasisAmt |
| Depreciation | $60,975 | DepreciationAmt |
| Book Value | $560,301 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $36,749,382 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable Government Loans | $1,392,066 |
| Accrued Fair Value of Interest Rate Swap Agreement | $586,256 |
| Capital leases | $6,568 |
| Other Long Term Liabilities | $899,867 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,884,757 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $37,746,338 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,438,346 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $590,924 | OtherRevenueAmt |
| Revenue Not Reported | $2,029,270 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,717,068 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $70,090 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $6,557,424 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,627,514 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $42,344,582 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,799,172 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $88,814 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $88,814 | ExpensesNotReportedAmt |
| Expenses Subtotal | $31,710,358 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $70,090 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $6,557,424 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,627,514 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,337,872 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | The purpose of the University's endowment is to provide funding for the scholarship programs and other restricted purposes with the goal of supporting the mission of Spalding University. For the quasi endowment it is to provide financial security for the University and its use is board designated. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The University is a not-for-profit corporation and has been recognized by the Internal Revenue Service to be exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. 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 would "more-likely-than-not" be sustained in 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 is 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 has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2017 and 2016 and does not expect this to change in the next 12 months. The University would recognize interest and penalties related to uncertain tax positions in interest and income tax expense, respectively. The University does not have amounts accrued for interest or penalties as of June 30, 2017 and 2016. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Fundraising Event Expense - 55300 Gaming Expense - 33514 Change in Value of split interest agreements - 109571 Change in value of swap agreements - 392539 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Scholarships to individuals - 6557424 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Fundraising Event Expenses - 55300 Gaming Expense - 33514 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Scholarships to individuals - 6557424 |
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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | FormAndLineReferenceDesc |
| Explanation | SPALDING UNIVERSITY IS AN EQUAL OPPORTUNITY EDUCATIONAL INSTITUTION. THE UNIVERSITY DOES NOT DISCRIMINATE AGAINST OTHERWISE QUALIFIED APPLICANT, PARTICIPANT, EMPLOYEE OR BENEFICIARY ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AGE, DISABILITY, RELIGION, SEX, PREGNANCY, SEXUAL ORIENTATION, GENDER IDENTITY, MARITAL STATUS, MILITARY STATUS, VETERAN STATUS OR OTHER PROTECTED STATUS. (Statements comparable to this appear in the university's recruitment publications.) | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Bracketology | Event1Nm |
| Gross Receipts Event1 | $100,915 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $66,730 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $34,185 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $750 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $11,570 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $21,829 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $21,151 | OtherDirectExpensesEvent1Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $100,915 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $66,730 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,185 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $750 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $11,570 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $21,829 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $21,151 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $55,300 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$21,115 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $60,220 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $30,110 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $3,128 | NonCashPrizesOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $276 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (true) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.0 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $60,220 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $30,110 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $3,128 | NonCashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $276 | OthDirectExpnssTotalGamingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | KY | StatesWhereGamingConductedCd |
| Licensed | Yes (true) | LicensedInd |
| License Suspended Etc | false | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | false | GamingWithNonmembersInd |
| Member Of Other Entity | false | MemberOfOtherEntityInd |
| Gaming Own Facility | 0.0 | GamingOwnFacilityPct |
| Gaming Other Facility | 1.0 | GamingOtherFacilityPct |
| Individual With Books | Roger Burkman | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 S Third St | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | false | CntrctWith3rdPrtyForGameRevInd |
Gaming Manager Business Name GamingManagerBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROGER BURKMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Manager Compensation | $1,084 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | SEE SCHEDULE G PART IV | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | false | CharitableDistributionRqrInd |
| Distributed | $0 | DistributedAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part III, Line 16 Description of Services Provided | FormAndLineReferenceDesc |
| Explanation | ESTIMATED TIME 25 HOURS PER YEAR. COORDINATION OF RAFFLE, INCLUDING ARRANGING FOR VOLUNTEER SALESPEOPLE OF RAFFLE AND COMPLIANCE WITH FEDERAL AND STATE GAMING REQUIREMENTS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SFA NEED BASED | 502 | $1,476,676 |
| SFA MERIT BASED | 636 | $3,016,688 |
| SFA 55,000 DEGREES | 229 | $1,011,526 |
| GRADUATE ASSISTANT/SCHOLARSHIPS | 150 | $513,170 |
| ENDOWED/RESTRICTED AID | 161 | $241,535 |
| OTHER | 105 | $297,829 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | All assistance that is provided through the University to students is designated for tuition, fees, books, and other direct educational costs. The financial aid office and finance office of the University monitors and controls disbursement of all assistance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tori M McClure | ||||||||||||||
| President | $244,123 | $0 | $0 | $0 | $1,452 | $0 | $18,750 | $0 | $17,499 | $0 | $281,824 | $0 | $0 | $0 |
| Lewis Randy Strickland | ||||||||||||||
| Provost (partial year) | $154,777 | $0 | $159 | $0 | $36,316 | $0 | $13,257 | $0 | $11,724 | $0 | $216,233 | $0 | $0 | $0 |
| Joanne Berryman | ||||||||||||||
| Dean (partial year) / Provost | $147,002 | $0 | $164 | $0 | $2,275 | $0 | $11,765 | $0 | $15,788 | $0 | $176,994 | $0 | $0 | $0 |
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 | Louisville Jefferson County Metro Government | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 320049006 | BondIssuerEIN |
| Bond Issued | 2010-06-30 | BondIssuedDt |
| Issue Price | $12,860,000 | IssuePriceAmt |
| Purpose | Reissuance of 2008 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 | $5,415,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $12,860,000 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $0 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $12,860,000 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2010 | SubstantialCompletionYr |
| 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 | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (true) | 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 |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| Variable Rate Issue | Yes (true) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part II, Line 13 Year of substantial completion | FormAndLineReferenceDesc |
| Explanation | The bond was a reissuance of a 2008 bond and the project the original bond was used for was completed in 2008. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DR LAURA STRICKLAND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SPOUSE OF OFFICER DR. L. RANDY STRICKLAND | RelationshipDescriptionTxt |
| Transaction | $129,146 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $564 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Equipment for Auxillary Enterprise | 1 | $1,168 | Market value |
| Yes (X) | Travel expenses | 1 | $346 | Market value |
| Yes (X) | Foursomes (3) for Golf Event | 1 | $10,200 | Market value |
| Yes (X) | Codes for HESI senior testing | 1 | $12,936 | NONE |
| Yes (X) | Discount on computer and copiers | 1 | $1,100 | Market value |
| Yes (X) | Clothing | 1 | $1,500 | Market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | 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 | Books and publications - Number of contributions Other - Equipment for Auxillary Enterprise Number of contributions Other - Travel expenses Number of contributions Other - Foursomes (3) for Golf Event Number of Contributions Other - Codes for HESI senior testing Number of contributions Other - Discount on computer and copiers Number of contributions Other - Clothing Number of contributions | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES | The University president, provost and human resources manager review and determine the compensation of the other officers and key employees using CUPA salary scales and other relevant economic and industry data. Documentation of deliberations were retained in each relevant meeting's notes. Process was last conducted in June 2016. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The executive committee is composed of officers of the governing body to address only specific isolated managerial issues that do not require full board approval. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | It is Spalding University's policy that the audit committee will be responsible for the internal review of the Internal Revenue Service Form 990 that is to be filed. Upon approval of the audit committee, the Form 990 shall be presented to the Board of Trustees for their review. The audit committee chair will approve the filing of the Form 990 with the IRS. The Board of Trustees is relying on the university's staff, the audit committee and independent accountants to complete and examine the Form 990. |
| Form 990, Part VI, Line 12c Conflict of interest policy | A conflict of interest questionnaire is completed by each board member and any employee who interfaces with the board. The CFO and Finance office reviews the questionnaires. Any conflicts are then discussed with the president and chairman of the board, and any board member with a potential or actual conflict of interest would abstain from voting on any issues surrounding that conflict. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | The Board of Trustees reviews and determines the compensation of the University president using CUPA salary scale and other relevant economic and industry data. Documentation of deliberations were retained by the executive committee in meetings notes. Process is done annually. |
| 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. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | All Other - Total Revenue: 368496, Related or Exempt Function Revenue: 368496, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other - Total Revenue: 37824, Related or Exempt Function Revenue: 37824, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , 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 agreement - 109571; Change in value of swap agreement - 392539; |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST (1) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | KY | 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 |
| Controlled Organization | false | ControlledOrganizationInd |
| 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 |
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