2016-02-09T16:00:12-06:00 2015-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2014-07-01 610444780 Spalding University Inc SPAL 5025859911 845 South Third Street Louisville KY 402032188 Tori Murden Mcclure President 2016-02-09 true Rachel Spurlock P00520729 5023263996 2014 2016-08-17 19:52:53Z Tori Murden McClure 845 South Third Street Louisville KY 402032188 45316177 false X www.spalding.edu X 1984 KY 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. 25 25 953 200 0 0 1715812 2402107 35467270 36706976 776390 984941 412961 706280 38372433 40800304 6147797 6428113 0 0 17950322 19101045 0 0 463158 11269283 10341445 35367402 35870603 3005031 4929701 57841116 61436677 16078133 14800747 41762983 46635930 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. false false 30350561 6428113 36877402 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. 30350561 true true false false false false false false true true false false false true false true false true false false false false false true true false false true true true false false false false false false false false true false true true false false false true false false false true 1017 5 true 953 true false false false false false true true false false false false X 25 25 true false false false false false false true true false false true true true true true true true false false KY X Anne-Marie Hogan 5028734315 845 South Third Street Louisville KY 402032188 Paul Ratterman Chair 1.00 X X 0 0 0 James A Morris First Vice Chair 1.00 X X 0 0 0 Angela Leet Second Vice Chair 1.00 X X 0 0 0 Brian B Reynolds Secretary 1.00 X X 0 0 0 Rose Howard SCN Trustee 1.00 X 0 0 0 Anthony Disser Trustee 1.00 X 0 0 0 William Blodgett Trustee 1.00 X 0 0 0 Mary Wolford Trustee 1.00 X 0 0 0 Rick Blackwell Trustee 1.00 X 0 0 0 Cordell Lawrence Trustee 1.00 X 0 0 0 Dana Jackson Trustee 1.00 X 0 0 0 Perry E Sangalli Ed D Trustee 1.00 X 0 0 0 Nicholas Harshfield Trustee 1.00 X 0 0 0 Alfonso N Cornish Trustee 1.00 X 0 0 0 James Rissler Trustee 1.00 X 0 0 0 William E Summers V Trustee (Parital Year) 1.00 X 0 0 0 Jeff Bringardner Trustee (Partial Year) 1.00 X 0 0 0 M Serra Goethals SCN Trustee 1.00 X 0 0 0 Neal Richmond MD Trustee (Partial Year) 1.00 X 0 0 0 Dewey Hensley Trustee 1.00 X 0 0 0 Christie Coe Trustee 1.00 X 0 0 0 Melissa Lowe Trustee 1.00 X 0 0 0 Kellie Sheryak Trustee 1.00 X 0 0 0 Gene M Smith Trustee 1.00 X 0 0 0 HI Stroth Jr Trustee 1.00 X 0 0 0 Carter Vance Trustee 1.00 X 0 0 0 Jean West Trustee 1.00 X 0 0 0 Kathleen Driskell Faculty Trustee 40.00 X 70259 0 31578 Tori M McClure President 40.00 X 244171 0 43662 Lewis Randy Strickland Provost 40.00 X 227543 0 27233 Rick Hudson Dean of Students 40.00 X 105719 0 33268 Mark P Hohmann CFO 40.00 X 117118 0 17564 Laura Strickland Faculty 40.00 X 136780 0 20649 Beverly Keepers Dean, College of Education 40.00 X 134435 0 11132 Joanne Berryman Dean, College of Health & Natural Sciences 40.00 X 129770 0 30316 Michelle Reiss Faculty 40.00 X 124885 0 9952 Cindee Quake-Rapp MSOT Program Chair 40.00 X 121557 0 8689 1412237 0 234043 17 false true true JONES LANG & LASALLE PO BOX 2847 LOUISVILLE KY 40201 MAINTENANCE AND CUSTODIAL 599608 Brantley Security Inc PO Box 643878 Cincinnati OH 45264 Security Services 159304 SECURITAS SECURITY SERVICES PO BOX 403412 ATLANTA GA 303843412 SECURITY SERVICES 140895 3 X 0 0 58535 0 0 2343572 53482 2402107 Tuition and Fees 611600 34691824 34691824 0 0 Residence Hall 611600 750057 750057 0 0 Sponsored Programs 611600 334567 334567 0 0 Entech Program 611600 323283 323283 0 0 Master of Fine Arts Program 611600 196936 196936 0 0 410309 410309 0 0 36706976 566723 0 0 566723 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4844866 0 4426648 0 418218 0 418218 0 0 418218 40672 58535 59493 -18821 0 -18821 71590 29732 41858 0 0 41858 0 0 0 0 0 0 Food Service 611600 477750 0 0 477750 Fees 611600 142845 142845 0 Parking 611600 35067 0 35067 27581 27581 0 0 683243 40800304 36877402 0 1520795 0 0 6428113 6428113 0 0 0 0 780449 135229 645220 0 139189 139189 0 0 14837750 12831894 1689027 316829 782894 647694 117456 17744 1432597 1174192 213858 44547 1128166 951618 153708 22840 0 0 0 0 28642 0 28642 0 94300 0 94300 0 0 0 0 0 0 0 64219 0 64219 0 783923 542759 237091 4073 316103 0 316103 0 2538155 1832189 690478 15488 338238 0 338238 0 0 0 0 0 1760813 1733918 22853 4042 543369 489679 36622 17068 0 0 0 0 0 0 0 0 113598 0 107742 5856 0 0 0 0 1367748 1340963 22759 4026 26646 20133 6513 0 Master of Fine Arts Program 425776 425776 0 0 Professional Development 210248 168811 36264 5173 Minor Equipment 215033 201074 13959 0 Books and Periodicals 253345 253345 0 0 1261289 1033985 221832 5472 35870603 30350561 5056884 463158 0 0 0 0 1635 1302 12483145 11375681 486450 441774 543091 501738 0 0 1702491 1864343 618308 289206 52063105 22445022 25859008 29618083 15315483 16434428 0 0 831505 910122 57841116 61436677 1418755 1140498 1180017 1205295 9980000 9175000 0 3499361 3279954 16078133 14800747 X 27045812 30605600 6572171 6932542 8145000 9097788 41762983 46635930 57841116 61436677 X 4929701 -334433 10000 0 267679 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15276251 868839 673803 250000 0 16568893 12957495 180410 2138346 15276251 11365992 176952 1414551 12957495 11517346 50071 -201425 11365992 0 11517346 0 11517346 0.088 0.549 0.363 false false 3741890 3741890 32421430 9646721 22774709 14770755 12260430 2510325 1129030 537871 591159 29618083 Refundable Government Loans 1392066 Accrued Fair Value of Interest Rate Swap Agreement 978138 Capital leases 24615 Other Long Term Liabilities 885135 3279954 34317997 -334433 10000 0 342154 17721 34300276 64219 6435809 6500028 40800304 29445050 89225 89225 29355825 64219 6450559 6514778 35870603 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 true true true true true true true false false false false false false false false true false true 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. Bracketology 99207 58535 40672 4686 10600 26126 0 18081 0 0 99207 58535 40672 4686 10600 26126 0 18081 59493 -18821 71590 26000 3732 true 1.0 71590 26000 3732 KY true false false false 1.0 0.0 Anne-Marie Hogan 845 S Third Street Louisville KY 40203 false ROGER BURKMAN 1028 SEE SCHEDULE G PART IV X false 0 Schedule G, Part III, Line 16 Description of Services Provided ESTIMATED TIME 25 HOURS PER YEAR. COORDINATION OF RAFFLE, INCLUDING ARRANGING FOR VOLUNTEER SALESPEOPLE OF RAFFLE AND COMPLIANCE WITH FEDERAL AND STATE GAMING REQUIREMENTS. true SFA NEED BASED 476 1392838 SFA MERIT BASED 447 2702754 SFA 55,000 DEGREES 230 975165 GRADUATE ASSISTANT/SCHOLARSHIPS 152 490456 ENDOWED/RESTRICTED AID 218 305968 OTHER 254 560932 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. X X false false false false false false false false false Tori M McClure President 242716 0 0 0 1455 0 18750 0 24912 0 287833 0 0 0 Lewis Randy Strickland Provost 205433 0 19975 0 2135 0 15567 0 11666 0 254776 0 0 0 Laura Strickland Faculty 135759 0 0 0 1021 0 9178 0 11471 0 157429 0 0 0 Joanne Berryman Dean, College of Health & Natural Sciences 128564 0 0 0 1206 0 10224 0 20092 0 160086 0 0 0 A Louisville Jefferson County Metro Government 320049006 2010-06-30 12860000 Reissuance of 2008 Bonds false false false A 3685000 0 12860000 0 0 0 0 0 0 0 12860000 0 2010 true false true true A false false false false 0.0 0.0 0.0 true false true A false true true false false false false true A true Schedule K, Part II, Line 13 Year of substantial completion The bond was a reissuance of a 2008 bond and the project the original bond was used for was completed in 2008. DR LAURA STRICKLAND SPOUSE OF OFFICER DR. L. RANDY STRICKLAND 139189 COMPENSATION false X 85 Market value X 150 Market value X 1 6420 Market value X modern cotton and wool Soumak rug 1 7600 Opinions of experts X Various Furniture and Accessories 1 2200 Market value X Conceptual floor plans 1 6500 Opinions of experts X Various Furniture and Accessories 1 5045 Market value X PGA Championship Tent Tickets 1 310 Cost X 2000 Pride Power Chair and Stander 1 3000 Market value X Auction Items 102 22112 Selling cost 1 false false false 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 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 CHARITABLE REMAINDER TRUST (1) INVESTMENTS KY NA false false false false false false false false false false false false false false false false false false false