AMERICAN INSTITUTE OF BUSINESS: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN INSTITUTE OF BUSINESS (EIN 42-0681067)
- Tax period
- 2014-09-01 to 2015-08-31
- Filed
- 2016-07-13
- IRS object ID
- 201631959349301378
- Schema version
- 2014v6.0
- 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 O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-07-13T16:04:19-05:00 | ReturnTs |
| Tax Period End | 2015-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5550 WILD ROSE LANE SUITE 300 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 502665304 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420681067 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN INSTITUTE OF BUSINESS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 5152444221 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 FLEUR DRIVE | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50321 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM HORSCH | PersonNm |
| Person Title | CONTROLLER | PersonTitleTxt |
| Phone | 5152444221 | PhoneNum |
| Signature | 2016-07-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD L HINTZ CPA | PreparerPersonNm |
| PTIN | P01060958 | PTIN |
| Phone | 5152224400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIM HORSCH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 FLEUR DRIVE | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,407,140 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AIB.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1921 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | EDUCATIONAL SERVICES | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 314 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $910,288 | PYContributionsGrantsAmt |
| CY Contributions Grants | $293,507 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,869,928 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,798,384 | CYProgramServiceRevenueAmt |
| PY Investment Income | $229,747 | PYInvestmentIncomeAmt |
| CY Investment Income | $104,332 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,105,969 | PYOtherRevenueAmt |
| CY Other Revenue | $147,151 | CYOtherRevenueAmt |
| PY Total Revenue | $14,115,932 | PYTotalRevenueAmt |
| CY Total Revenue | $11,343,374 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $622,043 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $88,871 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,100,747 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,240,607 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $305,140 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,188,153 | PYOtherExpensesAmt |
| CY Other Expenses | $6,842,674 | CYOtherExpensesAmt |
| PY Total Expenses | $14,910,943 | PYTotalExpensesAmt |
| CY Total Expenses | $14,172,152 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$795,011 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,828,778 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,538,127 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,392,923 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,167,303 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,850,877 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,370,824 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,542,046 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE ASSOCIATE AND BACHELOR DEGREES AND DIPLOMA COURSES OF STUDY FOR STUDENTS SEEKING CAREERS IN BUSINESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,691,191 | ExpenseAmt |
| Grant | $62,653 | GrantAmt |
| Revenue | $8,388,593 | RevenueAmt |
| Desc | EXPENSES RELATED TO PROVIDING AN ACCREDITED EDUCATION TO THE STUDENTS OF AMERICAN INSTITUTE OF BUSINESS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $906,900 | ExpenseAmt |
| Revenue | $1,442,077 | RevenueAmt |
| Desc | EXPENSES RELATED TO PROVIDING CAMPUS HOUSING FOR STUDENTS RECEIVING THEIR EDUCATION AT AMERICAN INSTITUTE OF BUSINESS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $843,501 | ExpenseAmt |
| Grant | $26,218 | GrantAmt |
| Revenue | $967,714 | RevenueAmt |
| Desc | EXPENSES RELATED TO AUXILLARY SERVICES FOR THE CONVENIENCE OF THE STUDENTS, INCLUDING BOOKSTORE AND TELEPHONE SERVICES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,441,592 | 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 | 0 | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | 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 | 49 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 314 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NANCY WILLIAMS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5152444221 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 FLEUR DRIVE | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50321 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| ROLLIN DICK | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL DISBRO MD | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS COSTA | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL BROWN | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RANDY FORBURGER | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| SHEILA TIPTON | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES BETTS | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID CASTEN | ||||||||
| TRUSTEE | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DAWN ROBERTS | ||||||||
| DIRECTOR/ADVANCEMENT | 40.00 | $77,472 | $0 | $3,750 | Yes (X) | |||
| CHRISTY ROLAND | ||||||||
| CHIEF ACADEMIC OFFICER | 40.00 | $89,970 | $0 | $17,423 | Yes (X) | |||
| JOAN HITZEL | ||||||||
| DIRECTOR/HUMAN RESOURCES | 40.00 | $32,274 | $0 | $1,610 | Yes (X) | |||
| CHRIS SCHMIDT | ||||||||
| CHIEF FACILITIES OFFICER | 40.00 | $59,075 | $0 | $20,596 | Yes (X) | |||
| KIRK TROW | ||||||||
| VICE PRESIDENT | 40.00 | $71,392 | $0 | $17,090 | Yes (X) | |||
| ALAN DORENKAMP | ||||||||
| ATHLETIC DIRECTOR | 40.00 | $72,123 | $0 | $12,900 | Yes (X) | |||
| TIM HORSCH | ||||||||
| CONTROLLER | 40.00 | $72,518 | $0 | $14,647 | Yes (X) | |||
| NANCY WILLIAMS | ||||||||
| PRESIDENT | 40.00 | $218,945 | $0 | $10,333 | Yes (X) | |||
| MARGARET S CIGELMAN | ||||||||
| VP/ACADEMIC AFFAIRS | 40.00 | $75,371 | $0 | $7,293 | Yes (X) | |||
| DENISE CODY | ||||||||
| DIRECTOR/INFORMATION TECHN | 40.00 | $90,147 | $0 | $5,212 | Yes (X) | |||
| COURTNEY GREENE | ||||||||
| VICE PRESIDENT | 40.00 | $61,199 | $0 | $8,342 | Yes (X) | |||
| LISA HETZEL | ||||||||
| DEAN OF STUDENTS | 40.00 | $69,070 | $0 | $5,212 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $989,556 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $124,408 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HIGHSTREET IT HOLDINGS LLC | |||||
| 8480 E ORCHARD RD STE 6200 | GREENWOOD VILLAGE | CO | 80111 | CONTRACT LABOR - IT | $1,128,158 |
| ORACLE CREDIT | |||||
| 260 N CHARLES LINDBERGH DR | SALT LAKE CITY | UT | 84116 | SOFTWARE | $287,325 |
| CENGAGE LEARNING | |||||
| PO BOX 95999 | CHICAGO | IL | 60694 | TEXTBOOKS | $227,080 |
| ALLIANCE TECHNOLOGY | |||||
| 420 WATSON POWELL JR WAY | DES MOINES | IA | 50309 | CONTRACT LABOR - IT | $187,811 |
| ROBERT HALF TECHNOLOGY | |||||
| PO BOX 743295 | LOS ANGELES | CA | 90074 | CONTRACT LABOR - IT | $155,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $96,368 | FundraisingAmt |
| Government Grants | $81,479 | GovernmentGrantsAmt |
| All Other Contributions | $115,660 | AllOtherContributionsAmt |
| Total Contributions | $293,507 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $8,388,593 | $8,388,593 |
| DORMITORY FEES | 611710 | $1,442,077 | $1,442,077 |
| ACTIVITY FEES; BOOKSTORE | 611710 | $810,511 | $810,511 |
| EXT HOUSING, FEES | 611710 | $157,203 | $157,203 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,798,384 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,332 | TotalRevenueColumnAmt |
| Exclusion | $104,332 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $63,766 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $96,368 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $63,766 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT UNREALIZED GAINS/LOSSE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $147,151 | TotalRevenueColumnAmt |
| Exclusion | $147,151 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $147,151 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,343,374 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,798,384 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $251,483 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,871 | TotalAmt |
| Program Services | $88,871 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,978,416 | TotalAmt |
| Program Services | $4,503,635 | ProgramServicesAmt |
| Management And General | $1,302,537 | ManagementAndGeneralAmt |
| Fundraising | $172,244 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,525 | TotalAmt |
| Program Services | $142,361 | ProgramServicesAmt |
| Management And General | $60,164 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $635,941 | TotalAmt |
| Program Services | $440,247 | ProgramServicesAmt |
| Management And General | $158,452 | ManagementAndGeneralAmt |
| Fundraising | $37,242 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,725 | TotalAmt |
| Program Services | $326,832 | ProgramServicesAmt |
| Management And General | $82,927 | ManagementAndGeneralAmt |
| Fundraising | $13,966 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,967 | TotalAmt |
| Management And General | $131,967 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,649 | TotalAmt |
| Management And General | $296,649 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,867 | TotalAmt |
| Management And General | $130,867 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,650 | TotalAmt |
| Program Services | $152,808 | ProgramServicesAmt |
| Management And General | $61,842 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,796 | TotalAmt |
| Program Services | $18,928 | ProgramServicesAmt |
| Management And General | $1,868 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,435 | TotalAmt |
| Management And General | $83,435 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,073,288 | TotalAmt |
| Program Services | $59,562 | ProgramServicesAmt |
| Management And General | $1,013,726 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,082 | TotalAmt |
| Program Services | $11,940 | ProgramServicesAmt |
| Management And General | $166,142 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER | $2,533,603 | $352,920 | $2,098,995 | $81,688 |
| EQUIPMENT RENTAL & MAIN | $894,784 | $113,851 | $780,933 | |
| COST OF GOODS SOLD | $533,575 | $533,575 | ||
| UTILITIES | $441,052 | $76,527 | $364,525 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,926 | TotalAmt |
| Program Services | $153,110 | ProgramServicesAmt |
| Management And General | $156,816 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,172,152 | TotalAmt |
| Program Services | $6,441,592 | ProgramServicesAmt |
| Management And General | $7,425,420 | ManagementAndGeneralAmt |
| Fundraising | $305,140 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,210 | BOYAmt |
| EOY | $3,049,332 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,991 | BOYAmt |
| EOY | $164,748 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,516 | BOYAmt |
| EOY | $704,134 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,694 | BOYAmt |
| EOY | $114,494 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,047 | BOYAmt |
| EOY | $292,750 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,594,718 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,977,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,634,150 | BOYAmt |
| EOY | $9,617,465 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,290,455 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,342 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,722 | BOYAmt |
| EOY | $450,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,538,127 | BOYAmt |
| EOY | $14,392,923 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $726,186 | BOYAmt |
| EOY | $343,567 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,552 | BOYAmt |
| EOY | $927,022 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,256 | BOYAmt |
| EOY | $280,901 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,600,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,620,333 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,976 | BOYAmt |
| EOY | $299,387 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,167,303 | BOYAmt |
| EOY | $1,850,877 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,116,387 | BOYAmt |
| EOY | $12,525,508 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,067 | BOYAmt |
| EOY | $16,538 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,370 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,370,824 | BOYAmt |
| EOY | $12,542,046 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,538,127 | BOYAmt |
| EOY | $14,392,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,828,778 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 | $9,475,408 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $231,780 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $9,707,188 | OtherExpendituresAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,156,192 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,319,216 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $9,475,408 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,238,883 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $917,312 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $8,156,195 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,593,929 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $644,951 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,238,883 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,767,065 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $826,864 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $6,593,929 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $894,219 | OtherCostOrOtherBasisAmt |
| Book Value | $894,219 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,281,305 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,479,053 | DepreciationAmt |
| Book Value | $7,802,252 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,419,194 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,498,200 | DepreciationAmt |
| Book Value | $920,994 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,617,465 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE DEPOSITS | Desc |
| Amt | $299,387 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $299,387 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $11,505,903 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $162,529 | OtherRevenueAmt |
| Revenue Not Reported | $162,529 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,343,374 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,343,374 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,172,152 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,172,152 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,172,152 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE HELD TO SUPPORT THE MISSION AND GROWTH OF THE COLLEGE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SATISFACTION OF RESTRICTED PURPOSE (RECLASSIFICATION) 162,529. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | ADVERTISING AND ADMISSION POLICIES INCLUDE NONDISCRIMINATORY POLICY |
| SCHEDULE E, PART I, LINE 6 | THE AMERICAN INSTITUTE OF BUSINESS RECEIVES NO DIRECT FINANCIAL AID FROM ANY GOVERNMENT AGENCY. HOWEVER, STUDENTS ATTENDING THE AMERICAN INSTITUTE OF BUSINESS ARE ELIGIBLE FOR ASSISTANCE THROUGH THE FEDERAL PELL GRANT, FEDERAL SEOG, FEDERAL PERKINS LOAN, FEDERAL FAMILY EDUCATION LOANS AND FEDERAL WORK STUDY PROGRAMS. AIB RECEIVES A FEDERAL GRANT FOR ASSISTANCE IN THE COURT REPORTING CURRICULUM. THESE FUNDS ARE ALLOCATED AS NEEDED TO MAINTAIN THE PROGRAM. STATE OF IOWA GRANTS AND WORK STUDY ARE ALSO AVAILABLE TO STUDENTS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | MONROE COLSTON DINNER | Event1Nm |
| Gross Receipts Event1 | $153,390 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $89,668 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $63,722 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $50,000 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $4,350 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $8,796 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $576 | OtherDirectExpensesEvent1Amt |
| Event2 | CHIPS FOR SCHOLARSHIPS | Event2Nm |
| Gross Receipts Event2 | $6,744 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $6,700 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $44 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $44 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $160,134 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $96,368 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $63,766 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $50,000 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $4,350 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $8,796 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $620 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $63,766 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FEDERAL PERKINS | 69 | $26,218 |
| GENERAL SCHOLARSHIPS & GRANTS | 1032 | $62,653 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | AWARD FUNDS ARE BALANCED PERIODICALLY ACCORDING TO THE AWARD YEAR TIME FRAME AND ANY DISCREPENCIES ARE INVESTIGATED IMMEDIATELY. EACH AWARD FUND MAINTAINS RECORDS OF ELIGIBILITY, SELECTION CRITERIA AND AMOUNT AWARDED. THESE PARAMETERS MAY BE ADJUSTED ANNUALLY AND STUDENTS ARE NOTIFIED ACCORDINGLY. MOST AWARDS ARE GRANTED FOR TUITION ONLY, BUT SOME MAY BE USED FOR BOOKS AND HOUSING, ETC. THE PARAMETERES ARE EITHER PUBLISHED IN THE HANDBOOK OR WITH THE AWARD PACKET AND APPLICATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NANCY WILLIAMS | ||||||||||||||
| PRESIDENT | $196,000 | $0 | $0 | $0 | $22,945 | $0 | $0 | $0 | $10,333 | $0 | $229,278 | $0 | $0 | $0 |
| MARGARET S CIGELMAN | ||||||||||||||
| VP/ACADEMIC AFFAIRS | $75,371 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,293 | $0 | $82,664 | $0 | $0 | $0 |
| DENISE CODY | ||||||||||||||
| DIRECTOR/INFORMATION TECHN | $90,147 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,212 | $0 | $95,359 | $0 | $0 | $0 |
| COURTNEY GREENE | ||||||||||||||
| VICE PRESIDENT | $61,199 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,342 | $0 | $69,541 | $0 | $0 | $0 |
| LISA HETZEL | ||||||||||||||
| DEAN OF STUDENTS | $69,070 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,212 | $0 | $74,282 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 WILL BE PRESENTED DURING A BOARD OF TRUSTEES MEETING FOR REVIEW BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL POLICIES ARE UPDATED ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING AND APPROVING COMPENSATION AND BENEFITS FOR THE CEO, EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS INCLUDES A COMPARISON OF THE JOB MARKET COMBINED WITH THE EXPERIENCE AND EDUCATION ACHIEVED BY THE EMPLOYEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | INFORMATION IS AVAILABLE UPON REQUEST OF THE PRESIDENT'S OFFICE. |
| FORM 990, PART XII, LINE 2C: | TAXPAYER HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR. |
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