2015-03-12T23:47:21-05:00 2014-04-30 480567703 KCOE ISOM LLP 1190 CIVIC CENTER BLVD YUBA CITY CA 95993 990 2013-05-01 941339635 SIMPSON UNIVERSITY SIMP 5302245600 2211 COLLEGE VIEW DRIVE REDDING CA 96003 BRADLEY E WILLIAMS CHIEF FINANCIAL OFFICER 5302245600 2015-03-02 1 STEVEN D PITMAN P00131453 5306711550 2013 2016-03-07 17:11:31Z BRADLEY E WILLIAMS 2211 COLLEGE VIEW DRIVE REDDING CA 96003 33919881 0 X WWW.SIMPSONU.EDU X 1955 CA SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH AND CHARACTER. 23 23 818 22 0 0 858397 5020924 25418935 26300030 20694 880298 634110 708446 26932136 32909698 6790088 7439953 0 0 12786518 13458401 0 0 0 7552265 7494433 27128871 28392787 -196735 4516911 26735240 25343983 19935830 19324973 6799410 6019010 SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE IN A CONSTANTLY CHANGING WORLD. 0 0 22359006 7439953 26300030 SIMPSON UNIVERSITY IS AN INSTITUTION OF HIGHER LEARNING OFFERING LIBERAL ARTS AND PROFESSIONAL STUDIES DEGREES AND A GRADUATE SCHOOL. THE UNIVERSITY SERVED APPROXIMATELY 750 TRADITIONAL UNDERGRADUATE STUDENTS, 280 CONTINUING STUDIES STUDENTS, AND 240 EDUCATION AND GRADUATE LEVEL STUDENTS. 22359006 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 98 0 1 818 1 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR MD AK CO WA X SIMPSON UNIVERSITY 5302445600 2211 COLLEGE VIEW DRIVE REDDING CA 96003 DR BETTY DEAN TRUSTEE CHAIR 1.00 X 0 0 0 REV R DOUGLAS SWINBURNE JR TRUSTEE VICE CHAIR 1.00 X 0 0 0 MICHAEL FITZPATRICK TRUSTEE SECRETARY 1.00 X 0 0 0 ALAN BURCHETT TRUSTEE 1.00 X 0 0 0 REV DAVID CLARK TRUSTEE 1.00 X 0 0 0 DR JO ANNE CRIPE TRUSTEE 1.00 X 0 0 0 KATHY EVANS TRUSTEE 1.00 X 0 0 0 GARY FRIESEN TRUSTEE 1.00 X 0 0 0 RAYMOND HOMAN TRUSTEE 1.00 X 0 0 0 JULIE IRVING TRUSTEE 1.00 X 0 0 0 HAROLD KIMBALL TRUSTEE 1.00 X 0 0 0 REV WILLIAM MALICK TRUSTEE 1.00 X 0 0 0 MARK MATHESON TRUSTEE 1.00 X 0 0 0 DR THOMAS PERRY TRUSTEE 1.00 X 0 0 0 DR JAMES POSTMA TRUSTEE 1.00 X 0 0 0 DAVID PRESZLER TRUSTEE 1.00 X 0 0 0 LINDA PROUTY TRUSTEE 1.00 X 0 0 0 DR RAYMOND REID TRUSTEE 1.00 X 0 0 0 NORM REINHARDT TRUSTEE 1.00 X 0 0 0 DAVID RICHEY TRUSTEE 1.00 X 0 0 0 REV RANDY SHAW TRUSTEE 1.00 X 0 0 0 CHARLES RICHARD STAUB JR TRUSTEE 1.00 X 0 0 0 LUE THAO TRUSTEE 1.00 X 0 0 0 LARRY MCKINNEY CHIEF EXECUTIVE OFFICER 40.00 X 169446 0 6966 DR ROBIN DUMMER CHIEF EXECUTIVE OFFICER 40.00 X 156813 0 15488 BRADLEY WILLIAMS CHIEF FINANCIAL OFFICER 40.00 X 149178 0 14930 GORDON FLINN SECRETARY 40.00 X 126151 0 13654 HERBERT TOLBERT VP ENROLLMENT MANAGEMENT 40.00 X 111588 0 11837 RICHARD BROWN VP STUDENT DEVELOPMENT 40.00 X 116881 0 13052 830057 0 75927 6 0 1 0 0 13070 4333301 128439 546114 5020924 TUITION 611310 22844755 22844755 RESIDENCE HALLS AND MEALS 611310 3455275 3455275 26300030 21763 21763 671856 0 671856 671856 671856 1859039 1000504 858535 858535 858535 14223 13070 9679 4544 4544 BOOKSTORE 451211 32046 32046 32046 32909698 26300030 0 1588744 7439953 7439953 592030 592030 10386508 7655045 2731463 308069 212111 95958 1340376 846793 493583 831418 572387 259031 33144 33144 43240 43240 114652 53840 60812 448133 319503 128630 1202844 897104 305740 633552 531472 102080 852396 752480 99916 163105 92131 70974 790491 563699 226792 961370 685553 275817 226466 178582 47884 CAMPUS MEALS 1112677 1093876 18801 EQUIPMENT MAINTENANCE 468805 209410 259395 STUDENT ACTIVITIES 219997 130750 89247 FEES AND PERMITS 22092 16252 5840 201469 108065 93404 28392787 22359006 6033781 0 4043 3493 2872833 3448185 137796 123236 375511 396116 4934669 502258 38680200 18241758 18075254 20438442 335134 432253 26735240 25343983 1005244 1296849 15539427 15208555 3048948 2426513 342211 393056 19935830 19324973 X 6545145 5782598 133226 118666 121039 117746 6799410 6019010 26735240 25343983 4516911 -14560 -5282751 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1017279 1017279 24636697 18241758 6394939 8463578 8463578 4562646 4562646 20438442 STUDENT DEPOSITS 291859 LIABILITY UNDER ANNUITY AND TRUST AGREEMENTS 101197 393056 X PART X, LINE 2: ON MAY 1, 2008, THE UNIVERSITY ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB ASC 740, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF FASB ASC 740-10 DID NOT HAVE A MATERIAL EFFECT ON THE UNIVERSITY. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY PUBLISHES ITS POLICY IN CATALOGS, PUBLICATIONS, BROCHURES, AND ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 THE UNIVERSITY RECEIVES FEDERAL ASSISTANCE TO AWARD FINANCIAL AID TO ELIGIBLE STUDENTS. EAST ASIA AND PACIFIC 0 0 PROGRAM SERVICE GRADUATE LEVEL EDUCATION 36675 0 0 0 0 0 0 36675 0 36675 0 0 0 0 0 0 GOLF TOURNAMENT 27293 13070 14223 161 200 6609 2709 27293 13070 14223 161 200 6609 2709 9679 4544 1 SCHOLARSHIPS $0 TO $5,000 254 12630 SCHOLARSHIPS $5,001 TO $10,000 423 3751942 SCHOLARSHIPS $10,001 TO $15,000 199 2373966 SCHOLARSHIPS $15,001 TO $20,000 45 768800 SCHOLARSHIPS $20,001 TO $25,575 24 532615 PART I, LINE 2: THE UNIVERSITY PAYS GRANTS/ASSISTANCE IN THE FORM OF SCHOLARSHIPS. ENDOWED SCHOLARSHIPS ARE AWARDED BASED ON CRITERIA STIPULATED BY THE DONOR. INSTITUTIONAL SCHOLARSHIPS ARE AWARDED ON FINANCIAL NEED, ACADEMIC PERFORMANCE, SERVICE AND FAMILY SITUATION. THE PROCESS IS MONITORED BY THE SCHOLARSHIP REVIEW COMMITTEE. FOR FEDERAL AND STATE AID, THE PROCESS IS GOVERNED BY A MULTI-STEP REVIEW PROCESS INVOLVING SEVERAL STAFF FROM THE UNIVERSITY'S STUDENT FINANCIAL SERVICES DEPARTMENT. X X 1 0 0 0 0 0 0 0 0 LARRY MCKINNEY CHIEF EXECUTIVE OFFICER 169446 0 0 0 0 0 3480 0 3486 0 176412 0 0 0 DR ROBIN DUMMER CHIEF EXECUTIVE OFFICER 156813 0 0 0 0 0 7122 0 8366 0 172301 0 0 0 BRADLEY WILLIAMS CHIEF FINANCIAL OFFICER 149178 0 0 0 0 0 6564 0 8366 0 164108 0 0 0 PART I, LINE 4A LARRY MCKINNEY RECEIVED A SEVERANCE PAYMENT OF $75,664. FORM 990, PART VI, SECTION B, LINE 11 THE OUTSIDE CPA PREPARES A DRAFT OF THE RETURN. THE CFO AND CONTROLLER REVIEW THE RETURN. THE BOARD IS THEN PROVIDED WITH A DRAFT OF THE RETURN FOR REVIEW AT A BOARD MEETING, WITH THE DRAFT BEING PRESENTED BY THE OUTSIDE CPA. ONCE THE RETURN IS FILED, THE BOARD IS GIVEN INSTRUCTIONS ON HOW TO ACCESS THE FINAL RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS COMPENSATION DATA COMPILED FROM THE COALITION OF CHRISTIAN COLLEGES AND UNIVERSITY'S (CCCU) NATIONAL SALARY SURVEY. THIS DATA SHOWS CURRENT EXECUTIVE SALARIES AND CONSIDERS THOSE ALONG WITH THE STANDARD EMPLOYEE PAY INCREASE FOR ALL UNIVERSITY EMPLOYEES. THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR ALL EXECUTIVES. THE SECRETARY OF THE BOARD OF TRUSTEES SIGNS THE EMPLOYEE CONTRACTS FOR EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY WILL PROVIDE A COPY UPON REQUEST. SIMPSON UNIVERSITY FOUNDATION 2211 COLLEGE VIEW DRIVE REDDING CA 96003 680274677 UNIVERSITY SUPPORT CA 501(C)(3) LINE 7 SIMPSON UNIVERSITY 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 SIMPSON UNIVERSITY FOUNDATION C 4333301