2017-05-15T15:18:40-04:00 2016-06-30 030325875 DAVIS & HODGDON ASSOCIATES CPAS PLC 33 BLAIR PARK RD STE 201 WILLISTON VT 05495 990 2015-07-01 030197728 STERLING COLLEGE STER 8025867711 PO BOX 72 CRAFTSBURY COMMON VT 05827 MATTHEW DERR PRESIDENT 8025867711 2017-05-12 true BRET HODGDON P00497283 8028781963 2017-05-15 2015 2021-01-29 14:40:06Z MATTHEW DERR PO BOX 72 CRAFTSBURY COMMON VT 05827 7489644 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. 17 17 137 10 0 3120161 1489546 5392901 5847004 22710 14739 35965 46802 8571737 7398091 2798647 2935653 0 2339133 2459401 0 231706 2222131 2281092 7359911 7676146 1211826 -278055 5536254 5501938 2593718 2893415 2942536 2608523 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 1897632 4631842 PROVIDED ACADEMIC INSTRUCTION TO COLLEGE STUDENTS. 781932 13027 COSTS INCURRED FOR RECRUITING, ENROLLING, AND PROVIDING HEALTH AND COUNSELING SERVICES TO STUDENTS. 531582 1188952 PROVIDED DINING SERVICES, HOUSING, AND WORKING FARM OPPORTUNITIES FOR STUDENTS. 3051932 2935653 13183 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. 3051932 2935653 13183 6263078 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 true false false false false false false false false true 40 0 true 137 true false false false false false false false false false false false false X 17 17 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 JOHN ELDER PHD TRUSTEE 2.00 X 0 0 0 PETER CHEHAYL TREASURER 2.00 X X 0 0 0 CATHERINE DONNELLY VICE CHAIR 2.00 X X 0 0 0 THADDEUS GULDBRANDSEN TRUSTEE 2.00 X 0 0 0 MARION BURROS TRUSTEE 2.00 X 0 0 0 WENDY KOENIG SECRETARY 2.00 X X 0 0 0 ROBERT SHELTON JD TRUSTEE 2.00 X 0 0 0 JON LARSEN CHAIR 2.00 X X 0 0 0 KENNETH GIBBONS TRUSTEE 2.00 X 0 0 0 RICHARD DETWEILDER TRUSTEE 2.00 X 0 0 0 ERIC BECKER TRUSTEE 2.00 X 0 0 0 BOB DURAND TRUSTEE 2.00 X 0 0 0 JUDY GEER TRUSTEE 2.00 X 0 0 0 ALLISON HOOPER TRUSTEE 2.00 X 0 0 0 JULIE WORMSER TRUSTEE 2.00 X 0 0 0 DEBORAH ALFOND TRUSTEE 2.00 X 0 0 0 MARGO BALDWIN TRUSTEE 2.00 X 0 0 0 MATTHEW DERR PRESIDENT 40.00 X 121203 0 11850 121203 11850 1 false false false 186062 1303484 51071 1489546 TUITION & FEES 611600 4631842 4631842 AUXILIARY SERVICES 611600 1188952 1188952 OTHER PROGRAM SERVICE REVENUE 611600 26210 26210 5847004 17995 17995 46723 46723 46723 46723 88047 91303 -3256 -3256 -3256 329 250 79 79 7398091 5847004 61541 2935653 2935653 113575 85334 22898 5343 2064571 1551202 416236 97133 63245 47519 12751 2975 26710 26710 191300 143732 38568 9000 1177 128 1049 30450 30450 326165 191724 115916 18525 42902 38974 2548 1380 228302 212948 1506 13848 47185 47185 345285 304012 41273 164136 128063 14780 21293 12618 3030 9508 80 101547 101547 173981 11117 162864 180933 147887 33046 FOOD 297382 281054 11852 4476 COURSE COSTS 73120 73120 MISCELLANEOUS 66735 29754 32657 4324 SUPPLIES 58018 58018 131156 77827 53329 7676146 6263078 1181362 231706 44517 45432 279 67422 466307 500000 80752 26782 72738 58183 6335028 2656422 3744526 3678606 1109886 1003214 17249 122299 5536254 5501938 166801 326208 283342 261834 2143575 2305373 2593718 2893415 X 1587047 1223846 765900 762888 589589 621789 2942536 2608523 5536254 5501938 -278055 -55958 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1104836 32200 -38559 -63063 1035414 1040895 119590 -55649 1104836 922213 175757 -57075 1040895 859872 123950 -61609 922213 876051 2212 -18391 859872 0.39950 0.60050 false false 5309628 2033298 3276330 653833 330090 323743 371567 293034 78533 3678606 X 7332320 -55958 250 -55708 7388028 10063 10063 7398091 7666333 250 250 7666083 10063 10063 7676146 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 JURISDICTION. THE COLLEGE IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2013. 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, 2016 AND 2015. SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS NET OF REVENUE ON 990 250 SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT EXPENSES 10,063 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS NET OF REVENUE ON 990 250 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT EXPENSES 10,063 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 2935653 X 1 24400 APPRAISAL X AUCTION ITEMS 1 26671 FAIR MARKET VALUE false true false 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 990 250 INVESTMENT EXPENSES -10,063 COGS NET OF REVENUE ON 990 -250 INVESTMENT EXPENSES 10,063