SPALDING UNIVERSITY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SPALDING UNIVERSITY (EIN 61-0444780)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-02-09
- IRS object ID
- 201640409349301429
- 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 K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-02-09T16:00:12-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | 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 | AddressLine1Txt |
| Address Line2 | Suite 400 | AddressLine2Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | 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 | 2016-02-09 | 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 | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | 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 | $45,316,177 | 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 2,367 students, the university offers programs in nursing, occupational therapy, social work, psychology, creative writing and education and others. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 953 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,715,812 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,402,107 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,467,270 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $36,706,976 | CYProgramServiceRevenueAmt |
| PY Investment Income | $776,390 | PYInvestmentIncomeAmt |
| CY Investment Income | $984,941 | CYInvestmentIncomeAmt |
| PY Other Revenue | $412,961 | PYOtherRevenueAmt |
| CY Other Revenue | $706,280 | CYOtherRevenueAmt |
| PY Total Revenue | $38,372,433 | PYTotalRevenueAmt |
| CY Total Revenue | $40,800,304 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,147,797 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,428,113 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,950,322 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,101,045 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $463,158 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,269,283 | PYOtherExpensesAmt |
| CY Other Expenses | $10,341,445 | CYOtherExpensesAmt |
| PY Total Expenses | $35,367,402 | PYTotalExpensesAmt |
| CY Total Expenses | $35,870,603 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,005,031 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,929,701 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,841,116 | TotalAssetsBOYAmt |
| Total Assets EOY | $61,436,677 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,078,133 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,800,747 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,762,983 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $46,635,930 | 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 | $30,350,561 | ExpenseAmt |
| Grant | $6,428,113 | GrantAmt |
| Revenue | $36,877,402 | RevenueAmt |
| Desc | INSTRUCTION FOR STUDENTS: AS A DOCTORAL LEVEL INSTITUTION WITH 2,311 STUDENTS, THE UNIVERSITY OFFERS DEGREE PROGRAMS IN HUMANITIES, SOCIAL SCIENCE, HEALTH AND NATURAL SCIENCE, EDUCATION, BUSINESS AND COMMUNICATION. THESE INCLUDE PSYCHOLOGY, CREATIVE WRITING, NURSING, OCCUPATIONAL THERAPY, SOCIAL WORK AND ADVANCED TEACHER EDUCATION, AMONG OTHERS. 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, RESEARCH, AND THE ACADEMIC RESOURCE CENTER (TUTORING AND ADVISING PROGRAMS, THE UNIVERSITY MATH LAB AND THE UNIVERSITY WRITING CENTER, AS WELL AS PROGRAMS FOR AS ENGLISH-LANGUAGE LEARNERS (ELL) AND FIRST-GENERATION COLLEGE STUDENTS). STUDENT SERVICES: A COMPREHENSIVE SUPPORT SYSTEM FOR STUDENTS FROM INITIAL INQUIRY TO GRADUATION. THESE INCLUDE THE OFFICES OF ADMISSION, FINANCIAL AID, REGISTRAR, BURSAR, CAMPUS DEVELOPMENT AND STUDENT LIFE (INCLUDING THE STUDENT GOVERNMENT ASSOCIATION AND STUDENT-RUN CLUBS), ATHLETICS AND ON-CAMPUS EXTRACURRICULAR AND CULTURAL EVENTS. | Desc |
| Total Program Service Expenses | $30,350,561 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | false | 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 | Yes (true) | 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 | 1017 | IRPDocumentCnt |
| IRP Document W2 G | 5 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 953 | 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 | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Anne-Marie Hogan | 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 (37 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 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| James A Morris | |||||||
| First Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Angela Leet | |||||||
| Second Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Brian B Reynolds | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rose Howard SCN | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Anthony Disser | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| William Blodgett | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mary Wolford | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rick Blackwell | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Cordell Lawrence | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dana Jackson | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Perry E Sangalli Ed D | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nicholas Harshfield | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Alfonso N Cornish | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| James Rissler | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| William E Summers V | |||||||
| Trustee (Parital Year) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Bringardner | |||||||
| Trustee (Partial Year) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| M Serra Goethals SCN | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Neal Richmond MD | |||||||
| Trustee (Partial Year) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dewey Hensley | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Christie Coe | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Melissa Lowe | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kellie Sheryak | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gene M Smith | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HI Stroth Jr | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Carter Vance | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jean West | |||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kathleen Driskell | |||||||
| Faculty Trustee | 40.00 | Yes (X) | $70,259 | $0 | $31,578 | ||
| Tori M McClure | |||||||
| President | 40.00 | Yes (X) | $244,171 | $0 | $43,662 | ||
| Lewis Randy Strickland | |||||||
| Provost | 40.00 | Yes (X) | $227,543 | $0 | $27,233 | ||
| Rick Hudson | |||||||
| Dean of Students | 40.00 | Yes (X) | $105,719 | $0 | $33,268 | ||
| Mark P Hohmann | |||||||
| CFO | 40.00 | Yes (X) | $117,118 | $0 | $17,564 | ||
| Laura Strickland | |||||||
| Faculty | 40.00 | $136,780 | $0 | $20,649 | Yes (X) | ||
| Beverly Keepers | |||||||
| Dean, College of Education | 40.00 | $134,435 | $0 | $11,132 | Yes (X) | ||
| Joanne Berryman | |||||||
| Dean, College of Health & Natural Sciences | 40.00 | $129,770 | $0 | $30,316 | Yes (X) | ||
| Michelle Reiss | |||||||
| Faculty | 40.00 | $124,885 | $0 | $9,952 | Yes (X) | ||
| Cindee Quake-Rapp | |||||||
| MSOT Program Chair | 40.00 | $121,557 | $0 | $8,689 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,412,237 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $234,043 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 17 | 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 (3 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 | $599,608 |
| Brantley Security Inc | |||||
| PO Box 643878 | Cincinnati | OH | 45264 | Security Services | $159,304 |
| SECURITAS SECURITY SERVICES | |||||
| PO BOX 403412 | ATLANTA | GA | 303843412 | SECURITY SERVICES | $140,895 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $58,535 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $2,343,572 | AllOtherContributionsAmt |
| Noncash Contributions | $53,482 | NoncashContributionsAmt |
| Total Contributions | $2,402,107 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Tuition and Fees | 611600 | $34,691,824 | $34,691,824 | $0 | $0 |
| Residence Hall | 611600 | $750,057 | $750,057 | $0 | $0 |
| Sponsored Programs | 611600 | $334,567 | $334,567 | $0 | $0 |
| Entech Program | 611600 | $323,283 | $323,283 | $0 | $0 |
| Master of Fine Arts Program | 611600 | $196,936 | $196,936 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $410,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $410,309 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $36,706,976 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $566,723 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $566,723 | 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 | $4,844,866 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,426,648 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $418,218 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $418,218 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $418,218 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,672 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $58,535 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $59,493 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,821 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$18,821 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $71,590 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $29,732 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,858 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $41,858 | 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 | 611600 | $477,750 | $0 | $0 | $477,750 |
| Fees | 611600 | $142,845 | $142,845 | $0 | |
| Parking | 611600 | $35,067 | $0 | $35,067 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,581 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,581 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $683,243 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,800,304 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,877,402 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,520,795 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,428,113 | TotalAmt |
| Program Services | $6,428,113 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $780,449 | TotalAmt |
| Program Services | $135,229 | ProgramServicesAmt |
| Management And General | $645,220 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,189 | TotalAmt |
| Program Services | $139,189 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,837,750 | TotalAmt |
| Program Services | $12,831,894 | ProgramServicesAmt |
| Management And General | $1,689,027 | ManagementAndGeneralAmt |
| Fundraising | $316,829 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,894 | TotalAmt |
| Program Services | $647,694 | ProgramServicesAmt |
| Management And General | $117,456 | ManagementAndGeneralAmt |
| Fundraising | $17,744 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,432,597 | TotalAmt |
| Program Services | $1,174,192 | ProgramServicesAmt |
| Management And General | $213,858 | ManagementAndGeneralAmt |
| Fundraising | $44,547 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,128,166 | TotalAmt |
| Program Services | $951,618 | ProgramServicesAmt |
| Management And General | $153,708 | ManagementAndGeneralAmt |
| Fundraising | $22,840 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,642 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $28,642 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,300 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $94,300 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,219 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $64,219 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,923 | TotalAmt |
| Program Services | $542,759 | ProgramServicesAmt |
| Management And General | $237,091 | ManagementAndGeneralAmt |
| Fundraising | $4,073 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,103 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $316,103 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,538,155 | TotalAmt |
| Program Services | $1,832,189 | ProgramServicesAmt |
| Management And General | $690,478 | ManagementAndGeneralAmt |
| Fundraising | $15,488 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,238 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $338,238 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,760,813 | TotalAmt |
| Program Services | $1,733,918 | ProgramServicesAmt |
| Management And General | $22,853 | ManagementAndGeneralAmt |
| Fundraising | $4,042 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,369 | TotalAmt |
| Program Services | $489,679 | ProgramServicesAmt |
| Management And General | $36,622 | ManagementAndGeneralAmt |
| Fundraising | $17,068 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,598 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $107,742 | ManagementAndGeneralAmt |
| Fundraising | $5,856 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,367,748 | TotalAmt |
| Program Services | $1,340,963 | ProgramServicesAmt |
| Management And General | $22,759 | ManagementAndGeneralAmt |
| Fundraising | $4,026 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,646 | TotalAmt |
| Program Services | $20,133 | ProgramServicesAmt |
| Management And General | $6,513 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Master of Fine Arts Program | $425,776 | $425,776 | $0 | $0 |
| Professional Development | $210,248 | $168,811 | $36,264 | $5,173 |
| Minor Equipment | $215,033 | $201,074 | $13,959 | $0 |
| Books and Periodicals | $253,345 | $253,345 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,261,289 | TotalAmt |
| Program Services | $1,033,985 | ProgramServicesAmt |
| Management And General | $221,832 | ManagementAndGeneralAmt |
| Fundraising | $5,472 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,870,603 | TotalAmt |
| Program Services | $30,350,561 | ProgramServicesAmt |
| Management And General | $5,056,884 | ManagementAndGeneralAmt |
| Fundraising | $463,158 | FundraisingAmt |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,635 | BOYAmt |
| EOY | $1,302 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,483,145 | BOYAmt |
| EOY | $11,375,681 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $486,450 | BOYAmt |
| EOY | $441,774 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,091 | BOYAmt |
| EOY | $501,738 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,702,491 | BOYAmt |
| EOY | $1,864,343 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,308 | BOYAmt |
| EOY | $289,206 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $52,063,105 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $22,445,022 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,859,008 | BOYAmt |
| EOY | $29,618,083 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,315,483 | BOYAmt |
| EOY | $16,434,428 | 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 |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $831,505 | BOYAmt |
| EOY | $910,122 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,841,116 | BOYAmt |
| EOY | $61,436,677 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,418,755 | BOYAmt |
| EOY | $1,140,498 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,180,017 | BOYAmt |
| EOY | $1,205,295 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,980,000 | BOYAmt |
| EOY | $9,175,000 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,499,361 | BOYAmt |
| EOY | $3,279,954 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,078,133 | BOYAmt |
| EOY | $14,800,747 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,045,812 | BOYAmt |
| EOY | $30,605,600 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,572,171 | BOYAmt |
| EOY | $6,932,542 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,145,000 | BOYAmt |
| EOY | $9,097,788 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,762,983 | BOYAmt |
| EOY | $46,635,930 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,841,116 | BOYAmt |
| EOY | $61,436,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,929,701 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$334,433 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $10,000 | DonatedServicesAndUseFcltsAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $267,679 | 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 |
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 | $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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,517,346 | BeginningYearBalanceAmt |
| Contributions | $50,071 | ContributionsAmt |
| Investment Earnings Or Losses | -$201,425 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $11,365,992 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $11,517,346 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $11,517,346 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.088 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.549 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.363 | 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 | $3,741,890 | OtherCostOrOtherBasisAmt |
| Book Value | $3,741,890 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,421,430 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,646,721 | DepreciationAmt |
| Book Value | $22,774,709 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,770,755 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,260,430 | DepreciationAmt |
| Book Value | $2,510,325 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,129,030 | OtherCostOrOtherBasisAmt |
| Depreciation | $537,871 | DepreciationAmt |
| Book Value | $591,159 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,618,083 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Refundable Government Loans | $1,392,066 |
| Accrued Fair Value of Interest Rate Swap Agreement | $978,138 |
| Capital leases | $24,615 |
| Other Long Term Liabilities | $885,135 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,279,954 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $34,317,997 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$334,433 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $10,000 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $342,154 | OtherRevenueAmt |
| Revenue Not Reported | $17,721 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,300,276 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $64,219 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $6,435,809 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,500,028 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $40,800,304 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,445,050 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $89,225 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $89,225 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,355,825 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $64,219 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $6,450,559 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,514,778 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $35,870,603 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part III, Line 4 Collections of art - description of collections | The collection furthers student experience and learning by exposing undergraduate and graduate students to various works of art. |
| 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 a safety net for the university and its use is board designated. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Fundraising Event Expense - 59493 Gaming Expense - 29732 Change in value of split interest agreement - 92312 Change in value of swap - 160617 |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | Grants to Individuals - 6428113 Sponsorship expense netted with sponsor programs - 7696 |
| Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 | Fundraising Event Expense - 59493 Gaming Expense - 29732 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Grants to individuals - 6428113 Sponsorship Expense netted with sponsored programs - 7696 Write off of pledges - 14750 |
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 |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | Spalding University admits all qualified students regardless of race, creed, national origin, sex or age. It does not discriminate against any otherwise qualified student, applicant, participant, employee or beneficiary on the basis of handicap. (Statements comparable to this appear in the local newspaper and in the university's recruitment publications.) |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | The university receives federal student financial aid assistance from the Department of Education and DHHS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Bracketology | Event1Nm |
| Gross Receipts Event1 | $99,207 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $58,535 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $40,672 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $4,686 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $10,600 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $26,126 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $18,081 | OtherDirectExpensesEvent1Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $99,207 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $58,535 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,672 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $4,686 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,600 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $26,126 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,081 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $59,493 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$18,821 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $71,590 | GrossRevenueOtherGamingAmt |
| Cash Prizes Other Gaming | $26,000 | CashPrizesOtherGamingAmt |
| Non Cash Prizes Other Gaming | $3,732 | NonCashPrizesOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (true) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.0 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $71,590 | GrossRevenueTotalGamingAmt |
| Cash Prizes Total Gaming | $26,000 | CashPrizesTotalGamingAmt |
| Non Cash Prizes Total Gaming | $3,732 | NonCashPrizesTotalGamingAmt |
| 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 | 1.0 | GamingOwnFacilityPct |
| Gaming Other Facility | 0.0 | GamingOtherFacilityPct |
| Individual With Books | Anne-Marie Hogan | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 S Third Street | 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 | $1,028 | 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 | 476 | $1,392,838 |
| SFA MERIT BASED | 447 | $2,702,754 |
| SFA 55,000 DEGREES | 230 | $975,165 |
| GRADUATE ASSISTANT/SCHOLARSHIPS | 152 | $490,456 |
| ENDOWED/RESTRICTED AID | 218 | $305,968 |
| OTHER | 254 | $560,932 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds | 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 business office of the university monitors and controls disbursement of all assistance. |
| Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | 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 business office of the university monitors and controls disbursement of all assistance. |
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 (4 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 | $242,716 | $0 | $0 | $0 | $1,455 | $0 | $18,750 | $0 | $24,912 | $0 | $287,833 | $0 | $0 | $0 |
| Lewis Randy Strickland | ||||||||||||||
| Provost | $205,433 | $0 | $19,975 | $0 | $2,135 | $0 | $15,567 | $0 | $11,666 | $0 | $254,776 | $0 | $0 | $0 |
| Laura Strickland | ||||||||||||||
| Faculty | $135,759 | $0 | $0 | $0 | $1,021 | $0 | $9,178 | $0 | $11,471 | $0 | $157,429 | $0 | $0 | $0 |
| Joanne Berryman | ||||||||||||||
| Dean, College of Health & Natural Sciences | $128,564 | $0 | $0 | $0 | $1,206 | $0 | $10,224 | $0 | $20,092 | $0 | $160,086 | $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 | $3,685,000 | 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 | $139,189 | 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 | $85 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $150 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,420 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (7 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | modern cotton and wool Soumak rug | 1 | $7,600 | Opinions of experts |
| Yes (X) | Various Furniture and Accessories | 1 | $2,200 | Market value |
| Yes (X) | Conceptual floor plans | 1 | $6,500 | Opinions of experts |
| Yes (X) | Various Furniture and Accessories | 1 | $5,045 | Market value |
| Yes (X) | PGA Championship Tent Tickets | 1 | $310 | Cost |
| Yes (X) | 2000 Pride Power Chair and Stander | 1 | $3,000 | Market value |
| Yes (X) | Auction Items | 102 | $22,112 | Selling cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | 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 (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule M, Part I Explanations of reporting method for number of contributions | Other: Number of Items Books and publications: Number of Items Received Other: Number of Contribtions Other: Number of Items Books and publications: Number of Items Clothing and household goods: Number of Item Donated Other: Number of Contribtions Drugs and medical supplies: Number of contributions Other: Number of contributions Other: Number of Contributions |
| Schedule M, Part I Number of contributions or items contributed | Number of Items |
| Schedule M, Part I, Line 4 Number of contributions or items contributed | Number of Items Received |
| Schedule M, Part I Number of contributions or items contributed | Number of Contribtions |
| Schedule M, Part I Number of contributions or items contributed | Number of Items |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 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 2015. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Cordell Lawrence - Business relationship, Carter Vance - Business relationship |
| 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 on behalf of Spalding University. Upon approval of the audit committee, the Form 990 shall be presented to the Board of Trustees for their review. After distribution to the full Board of Trustees, 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 | Individuals are asked to re-affirm the policy each year. The policy is reviewed and new board members sign forms when they join the board. The responsibility of avoiding and managing conflicts of interest begins with the Board of Trustees and includes all Covered Persons. Disclosure is required of relationships and business affiliations that reasonably could give rise to conflicts of interest involving the University. The disclosure form shall be furnished annually to report and keep current potential conflict areas. Whenever changes occur, disclosures are to be updated in writing as soon as possible. Whenever possible, Covered Persons should disclose expected changes or newly anticipated conflicts at least thirty (30) days before they occur. The disclosures shall be reviewed by the reviewer, A subcommittee of the Governance Committee of the Board of Trustees or its designate, and an initial determination on whether a conflict exists will be made after a review of all the material facts. If the Reviewer determines that no conflict exists, that determination will be made in writing and presented to the full Governance Committee at its next regularly scheduled meeting for final review and determination. If the Reviewer determines there is a conflict, the Reviewer shall inform the Covered Person and indicate that the matter is being referred to the Governance Committee whose decision shall be final unless the matter is further referred to the full Board of Trustees, in which event the Board's decision shall be final. The Governance Committee or Board of Trustees (as applicable) may authorize or approve the conflicting interest transaction under procedures and criteria as specified under applicable Kentucky statute. Trustees and committee members who have a conflict of interest in any matter may participate in the discussion of the matter after disclosing any conflict of interest, but shall refrain from voting on the matter. |
| 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 | Social Work - Total Revenue: 57955, Related or Exempt Function Revenue: 57955, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Psychology - Total Revenue: 99296, Related or Exempt Function Revenue: 99296, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Psychology Clinic - Total Revenue: 31550, Related or Exempt Function Revenue: 31550, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; BSPL Institute - Total Revenue: -9024, Related or Exempt Function Revenue: -9024, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Nursing - Total Revenue: 124820, Related or Exempt Function Revenue: 124820, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Occupational Therapy - Total Revenue: 23510, Related or Exempt Function Revenue: 23510, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Advising - Total Revenue: 8849, Related or Exempt Function Revenue: 8849, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Bookstore - Total Revenue: 45459, Related or Exempt Function Revenue: 45459, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Education - Total Revenue: 6000, Related or Exempt Function Revenue: 6000, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Rehab - Total Revenue: 20794, Related or Exempt Function Revenue: 20794, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; Applied Behavior - Total Revenue: 1100, Related or Exempt Function Revenue: 1100, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Misc Other - Total Revenue: 27581, Related or Exempt Function Revenue: 27581, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Change in Value of Split Interest Agreement - 92312; Change in value of swap agreement - 160617; Pledges Written Off - 14750; |
| Schedule M, Part I, Line 4 Number of contributions or items contributed | Number of Items |
| Schedule M, Part I, Line 5 Number of contributions or items contributed | Number of Item Donated |
| Schedule M, Part I Number of contributions or items contributed | Number of Contribtions |
| Schedule M, Part I, Line 20 Number of contributions or items contributed | Number of contributions |
| Schedule M, Part I Number of contributions or items contributed | Number of contributions |
| Schedule M, Part I Number of contributions or items contributed | Number of Contributions |
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) |
|---|---|---|
| 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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