2017-11-14T13:07:10-05:00 2017-06-30 030325875 DAVIS & HODGDON ASSOCIATES CPAS PLC 33 BLAIR PARK RD STE 201 WILLISTON VT 05495 990 2016-07-01 030197728 STERLING COLLEGE STER 8025867711 PO BOX 72 CRAFTSBURY COMMON VT 05827 MATTHEW DERR PRESIDENT 8025867711 2017-10-27 true BRET HODGDON P00497283 8028781963 2017-11-14 FFC923B9AC48198FE60749DEA12439AF322121E0 FFC923B9AC48198FE60749DEA12439AF322121E0 2016 2017-02-10 21:41:12Z MATTHEW DERR PO BOX 72 CRAFTSBURY COMMON VT 05827 8958494 false X WWW.STERLINGCOLLEGE.EDU X 1958 VT THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. 18 18 137 10 0 1489546 1718457 5847004 6722974 14739 15027 46802 35197 7398091 8491655 2935653 3375948 0 2459401 2482952 0 209984 2281092 2172315 7676146 8031215 -278055 460440 5501938 5547288 2893415 2381159 2608523 3166129 X THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. false false 1691957 5467674 PROVIDED POST-SECONDARY EDUCATION AND CONTINUING EDUCATION ACADEMIC INSTRUCTION TO COLLEGE STUDENTS. 666856 16118 COSTS INCURRED FOR RECRUITING, ENROLLING, AND PROVIDING HEALTH AND COUNSELING SERVICES TO STUDENTS. 438913 1239182 PROVIDED DINING SERVICES, HOUSING, AND WORKING FARM OPPORTUNITIES FOR STUDENTS. 3474037 3375948 SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS. 3474037 3375948 6271763 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 38 0 true 137 true false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false X MR WILLIAM WHITE 8025867711 PO BOX 72 CRAFTSBURY COMMON VT 05827 JON LARSEN CHAIR 2.00 X X 0 0 0 CATHERINE DONNELLY VICE CHAIR 2.00 X X 0 0 0 WENDY KOENIG SECRETARY 2.00 X X 0 0 0 PETER CHEHAYL TREASURER 2.00 X X 0 0 0 DEBORAH ALFOND TRUSTEE 2.00 X 0 0 0 MARGO BALDWIN TRUSTEE 2.00 X 0 0 0 ERIC BECKER TRUSTEE 2.00 X 0 0 0 MARION BURROS TRUSTEE 2.00 X 0 0 0 RICHARD DETWEILDER TRUSTEE 2.00 X 0 0 0 JOHN ELDER PHD TRUSTEE 2.00 X 0 0 0 JUDY GEER TRUSTEE 2.00 X 0 0 0 KENNETH GIBBONS TRUSTEE 2.00 X 0 0 0 CLARE GOLDMAN TRUSTEE 2.00 X 0 0 0 THADDEUS GULDBRANDSEN TRUSTEE 2.00 X 0 0 0 ALLISON HOOPER TRUSTEE 2.00 X 0 0 0 ROBERT SHELTON JD TRUSTEE 2.00 X 0 0 0 JULIE WORMSER TRUSTEE 2.00 X 0 0 0 MATTHEW DERR PRESIDENT 40.00 X 110166 0 21023 110166 21023 1 false false false 190627 1527830 14468 1718457 TUITION & FEES 611600 5467674 5467674 AUXILIARY SERVICES 611600 1239182 1239182 OTHER PROGRAM SERVICE REVENUE 611600 16118 16118 6722974 13420 13420 35185 35185 35185 35185 468168 250 466811 1357 250 1607 1607 40 28 12 12 8491655 6722974 50224 3375948 3375948 115000 82581 26838 5581 2057644 1477586 480205 99853 61261 43991 14297 2973 22250 22250 226797 162862 52929 11006 11172 500 10672 23750 23750 249034 173884 68658 6492 39566 26742 12824 148703 129963 826 17914 22974 22974 364262 121739 242523 156508 122882 12845 20781 3331 25 2993 313 101132 101132 169590 5241 164349 164842 47080 117762 FOOD 288124 265455 16980 5689 SUPPLIES 115521 115521 COURSE COSTS 97147 97147 MISCELLANEOUS 49793 26996 11357 11440 166866 111141 27783 27942 8031215 6271763 1549468 209984 45432 105058 67422 37317 500000 407609 26782 95202 58183 43814 6781077 2826011 3678606 3955066 1003214 903222 122299 5501938 5547288 326208 267227 261834 265231 2305373 1848701 2893415 2381159 X 1223846 1517196 762888 1021894 621789 627039 2608523 3166129 5501938 5547288 460440 97166 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1035414 5250 101008 -201000 940672 1104836 32200 -38559 -63063 1035414 1040895 119590 -55649 1104836 922213 175757 -57075 1040895 859872 123950 -61609 922213 0.33340 0.66660 false false 5723927 2139631 3584296 682598 366989 315609 374552 319391 55161 3955066 X 5203922 97166 -3375920 -3278754 8482676 8979 8979 8491655 4646316 28 28 4646288 3384927 3384927 8031215 SCHEDULE D, PAGE 3, PART X THE COLLEGE ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISICTION. THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2014. IN THE NORMAL COURSE OF BUSINESS, THE COLLEGE IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE COLLEGE BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2017 AND 2016. SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS NET OF REVENUE ON 990 28 STUDENT FINANCIAL AID -3,375,948 SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT EXPENSES 8,979 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS NET OF REVENUE ON 990 28 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT EXPENSES 8,979 STUDENT FINANCIAL AID 3,375,948 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 STERLING RECRUITS ITS STUDENTS NATIONALLY AND THE RACIALLY NONDISCRIMINATORY POLICY OF THE INSTITUTION IS CLEARLY STATED IN ALL RECRUTING MATERIALS. MANAGEMENT BELIEVES THAT THE PLACEMENT OF ADS IN LOCAL NEWPAPERS OR IN THE LOCAL BROADCAST MEDIA WOULD NOT SERVE THE PURPOSE OF NOTIFYING PROSPECTIVE STUDENTS OF SUCH POLICIES AND THAT COMPLIANCE WITH SECTION 403 IS SATISFIED. SCHEDULE E, LINE 6 COLLEGE RECEIVES FEDERAL AID AS TUITION REIMBUSEMENT FOR STUDENTS ELIGIBLE TO RECEIVE AID. false GRANTS PAID TO INDIVIDUAL 3375948 FORM 990 - ORGANIZATION'S MISSION THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE MANAGEMENT TEAM REVIEWS THE RETURN AND COMPARES IT TO THE AUDIT IN DETAIL BEFORE FILING THE RETURN. THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO IT BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS PROVIDE BIOGRAPHIES AND COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE REVIEWED AND MEMBERS ARE ASKED TO UPDATE OR CORRECT THEIR CONFLICT OF INTEREST STATEMENT IF BASED ON THE BIOGRAPHIES, AND OTHER INFORMATION THAT MAY BE AVAILABLE, A CONFLICT IS FOUND THAT IS NOT NOTED CORRECTLY IN THE STATEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS THE PRESIDENT'S PERFORMANCE ANNUALLY AND DETERMINES APPROPRIATE SALARY BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B SALARIES ARE REVIEWED ANNUALLY BY THE PRESIDENT AND COMPENSATIO IS SET BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION AND/OR GENERAL EQUITY BUMPS AND ACCROSS THE BOARD INCREASES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST. FORM 990, PART XI, LINE 9 COGS NET OF REVENUE ON 990 28 STUDENT FINANCIAL AID -3,375,948 INVESTMENT EXPENSES -8,979 COGS NET OF REVENUE ON 990 -28 INVESTMENT EXPENSES 8,979 STUDENT FINANCIAL AID 3,375,948