SOUTHWESTERN CHRISTIAN UNIVERSITY INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWESTERN CHRISTIAN UNIVERSITY INC (EIN 73-0599209)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-12
- IRS object ID
- 201511329349303516
- Schema version
- 2013v4.0
- 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 F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-12T14:29:18-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1 |
| City | Colorado Springs | City |
| State | CO | State |
| ZIP Code | 80920 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 730599209 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southwestern Christian University | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 4057897661 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1 |
| City | Bethany | City |
| State | OK | State |
| ZIP Code | 73008 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Reggies Wenyika | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 4057897661 | PhoneNum |
| Signature | 2015-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Principal Officer | Dr Reggies Wenyika | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1 |
| City | Bethany | City |
| State | OK | State |
| ZIP Code | 73008 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,383,207 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.swcu.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | OK | LegalDomicileStateCd |
| Activity Or Mission | Providing Christ-centered liberal arts education, empowering graduates to excel. | ActivityOrMissionDesc |
| Voting Members Governing Body | 37 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 378 | TotalEmployeeCnt |
| Total Volunteers | 47 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $663,947 | PYContributionsGrantsAmt |
| CY Contributions Grants | $847,405 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,546,289 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,310,448 | CYProgramServiceRevenueAmt |
| PY Investment Income | $31,974 | PYInvestmentIncomeAmt |
| CY Investment Income | $29,166 | CYInvestmentIncomeAmt |
| CY Other Revenue | $153,290 | CYOtherRevenueAmt |
| PY Total Revenue | $8,242,210 | PYTotalRevenueAmt |
| CY Total Revenue | $12,340,309 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,614,515 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,316,481 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $4,568,626 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $110,259 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,517,671 | PYOtherExpensesAmt |
| CY Other Expenses | $4,986,637 | CYOtherExpensesAmt |
| PY Total Expenses | $8,132,186 | PYTotalExpensesAmt |
| CY Total Expenses | $11,871,744 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $110,024 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $468,565 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,853,164 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,729,359 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,348,465 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,715,350 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,504,699 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,014,009 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SCU is a Christ-centered liberal arts institution equipping students for a life of learning, leadership, and service; integrating faith, learning, and living; and empowering graduates to excel and to positively impact their world for Jesus Christ. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,623,399 | ExpenseAmt |
| Grant | $2,316,481 | GrantAmt |
| Revenue | $11,310,448 | RevenueAmt |
| Desc | Southwestern Christian University is a private, four-year Christian University offering both undergrauate and graduate programs. Undergraduate students can choose from over 30 degree options in 14 academic departments divided among three schools: the School of Professional Studies, School of Arts and Sciences, and the School of Adult and Graduate Studies. Graduate degrees include a Master of Arts in Ministry and a Master of Arts in Theological Studies. | Desc |
| Total Program Service Expenses | $11,623,399 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 378 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 37 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4057897661 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7210 NW 39th Expressway | AddressLine1 |
| City | Bethany | City |
| State | OK | State |
| ZIP Code | 73008 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Dr Ed Huckeby | ||||||
| President | 40.00 | Yes (X) | Yes (X) | $201,770 | $0 | $25,116 |
| Rev David Burrows | ||||||
| Board Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Rita Tate | ||||||
| Board Vice Chair | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Randell Drake | ||||||
| Secretary | 0.50 | Yes (X) | Yes (X) | $3,569 | $0 | $0 |
| David Anderson | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Rev Richard Goad | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Sue Ann Hamm | ||||||
| Regent - Board Member (part year) | 0.50 | Yes (X) | $0 | $0 | $0 | |
| David Haynes | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Tim Hooper | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $2,763 | $0 | $0 | |
| Jo Ann Johnson | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| David Light | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Thomas McGhee | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Greg Amos | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gordon Atwell | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Neil Barlow | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Charles Boyd | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Tim Cox | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Denise Crosswhite Hader | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gary Jackson | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| George Kanelopoulos | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $2,003 | $0 | $0 | |
| Tame Lambert | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Terry Lowder | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Bob Mills | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| David Moore | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jerry C Morris | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jerry M Morris | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Mark Muse | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Manuel Pate | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jack Peck | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Brenda Phillips | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Michael Salazar | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gary Shockley | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Clyde Smith | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Evelyn Springer | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Jaime Trevino | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Ricky Walter | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Norman Wilkie | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Charles Womack | ||||||
| Regent - Board Member | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Wallace Hamilton | ||||||
| VP-Fiscal Affairs | 40.00 | Yes (X) | $82,044 | $0 | $1,043 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $292,149 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $26,159 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Comcourse Inc | |||||
| 1101 Pacific Ave Ste 250 | Santa Cruz | CA | 95060 | Online education support | $1,674,796 |
| Pioneer College Caterers Inc | |||||
| 12351 W 96th Terrace Ste 204-W | Lenexa | KS | 66215 | Food service | $375,815 |
| L Wallace Construction Co | |||||
| 14220 S Meridian Ave | Oklahoma City | OK | 73173 | Construction | $108,999 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $280,020 | RelatedOrganizationsAmt |
| Government Grants | $65,353 | GovernmentGrantsAmt |
| All Other Contributions | $502,032 | AllOtherContributionsAmt |
| Noncash Contributions | $7,706 | NoncashContributionsAmt |
| Total Contributions | $847,405 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611310 | $10,123,034 | $10,123,034 |
| Auxiliary Enterprises | 900099 | $1,140,234 | $1,140,234 |
| Other program service | 900009 | $47,180 | $47,180 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,310,448 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,410 | TotalRevenueColumnAmt |
| Exclusion | $36,410 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,775 | TotalRevenueColumnAmt |
| Exclusion | $146,775 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,564 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,210 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,354 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,354 | TotalRevenueColumnAmt |
| Exclusion | $4,354 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,893 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,137 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$7,244 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,244 | TotalRevenueColumnAmt |
| Exclusion | -$7,244 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $10,712 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $8,551 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,161 | TotalRevenueColumnAmt |
| Exclusion | $2,161 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,340,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,310,448 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $182,456 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,316,481 | TotalAmt |
| Program Services | $2,316,481 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,209 | TotalAmt |
| Program Services | $377,209 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,498,669 | TotalAmt |
| Program Services | $3,413,977 | ProgramServicesAmt |
| Fundraising | $84,692 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,166 | TotalAmt |
| Program Services | $41,286 | ProgramServicesAmt |
| Fundraising | $1,880 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,736 | TotalAmt |
| Program Services | $400,209 | ProgramServicesAmt |
| Fundraising | $9,527 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,846 | TotalAmt |
| Program Services | $239,275 | ProgramServicesAmt |
| Fundraising | $571 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,707 | TotalAmt |
| Program Services | $5,707 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,698 | TotalAmt |
| Management And General | $30,698 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,468 | TotalAmt |
| Management And General | $7,468 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,210,798 | TotalAmt |
| Program Services | $2,210,798 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,109 | TotalAmt |
| Program Services | $52,109 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,711 | TotalAmt |
| Program Services | $43,389 | ProgramServicesAmt |
| Fundraising | $9,322 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,212 | TotalAmt |
| Program Services | $55,212 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $551,002 | TotalAmt |
| Program Services | $551,002 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,925 | TotalAmt |
| Program Services | $18,834 | ProgramServicesAmt |
| Fundraising | $1,091 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,031 | TotalAmt |
| Program Services | $36,699 | ProgramServicesAmt |
| Fundraising | $332 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,065 | TotalAmt |
| Program Services | $8,145 | ProgramServicesAmt |
| Management And General | $99,920 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,867 | TotalAmt |
| Program Services | $194,867 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,356 | TotalAmt |
| Program Services | $70,356 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Athletics | $481,286 | $481,286 | |
| Institutional Support | $261,297 | $259,848 | $1,449 |
| Instruction | $195,475 | $195,475 | |
| Online course materials | $182,516 | $182,516 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,114 | TotalAmt |
| Program Services | $468,719 | ProgramServicesAmt |
| Fundraising | $1,395 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,871,744 | TotalAmt |
| Program Services | $11,623,399 | ProgramServicesAmt |
| Management And General | $138,086 | ManagementAndGeneralAmt |
| Fundraising | $110,259 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,005 | BOYAmt |
| EOY | $164,527 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,104,728 | BOYAmt |
| EOY | $717,264 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,318 | BOYAmt |
| EOY | $275,258 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,668 | BOYAmt |
| EOY | $280,834 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,174 | BOYAmt |
| EOY | $2,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,739,078 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,327,953 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,389,069 | BOYAmt |
| EOY | $7,411,125 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,502 | BOYAmt |
| EOY | $502,582 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,700 | BOYAmt |
| EOY | $375,700 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,853,164 | BOYAmt |
| EOY | $9,729,359 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,208 | BOYAmt |
| EOY | $206,385 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,392 | BOYAmt |
| EOY | $45,318 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,597,865 | BOYAmt |
| EOY | $4,463,647 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,348,465 | BOYAmt |
| EOY | $4,715,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,516,895 | BOYAmt |
| EOY | $3,763,841 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,169 | BOYAmt |
| EOY | $312,828 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $929,635 | BOYAmt |
| EOY | $937,340 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,504,699 | BOYAmt |
| EOY | $5,014,009 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,853,164 | BOYAmt |
| EOY | $9,729,359 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $468,565 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $40,745 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $902,593 | BeginningYearBalanceAmt |
| Contributions | $7,705 | ContributionsAmt |
| Investment Earnings Or Losses | $48,320 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $7,425 | AdministrativeExpensesAmt |
| End Year Balance | $951,193 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $869,627 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $45,903 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $12,937 | GrantsOrScholarshipsAmt |
| End Year Balance | $902,593 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $857,615 | BeginningYearBalanceAmt |
| Contributions | $15,050 | ContributionsAmt |
| Investment Earnings Or Losses | $9,647 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $12,685 | GrantsOrScholarshipsAmt |
| End Year Balance | $869,627 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.98000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $336,903 | OtherCostOrOtherBasisAmt |
| Book Value | $336,903 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,138,125 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,434,963 | DepreciationAmt |
| Book Value | $6,703,162 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $938,338 | OtherCostOrOtherBasisAmt |
| Depreciation | $583,579 | DepreciationAmt |
| Book Value | $354,759 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $325,712 | OtherCostOrOtherBasisAmt |
| Depreciation | $309,411 | DepreciationAmt |
| Book Value | $16,301 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,411,125 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,098,613 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $48,213 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $16,761 | OtherRevenueAmt |
| Revenue Not Reported | $64,974 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,033,639 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $7,468 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $4,299,202 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,306,670 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,340,309 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,589,303 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,761 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,761 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,572,542 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,299,202 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,299,202 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,871,744 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Income from endowment funds is used to provide scholarships for students. |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of June 30, 2014 and 2013, the University had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. |
| Part XI, Line 2d - Other Adjustments: | Rental expense 8,210. Special event expense 8,551. |
| Part XI, Line 4b - Other Adjustments: | Grants & Financial Aid to Students 2,441,890. Revenue sharing with online course provider 1,857,312. |
| Part XII, Line 2d - Other Adjustments: | Rental expense 8,210. Special event expense 8,551. |
| Part XII, Line 4b - Other Adjustments: | Grants & Financial Aid to Students 2,441,890. Revenue sharing with online course provider 1,857,312. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | The University publicizes this policy in local newspapers and on the University's website. In addition, admissions counselors utilize promotion and recruiting procedures designed to inform and attract students from all racial segments within their recruiting territories. |
| Schedule E, Part I, Line 6 | The university receives funds from the U.S. Department of Education for the following awards: Federal Direct Student Loan Program, Federal Pell Grants, Federal Supplemental Educational Opportunity Grant Program, and the Federal Work-Study Program. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | South America | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Program services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | Student mission trips | SpecificServicesProvidedTxt |
| Region Total Expenditures | $25,109 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $25,109 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $25,109 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | Foreign expenditures are accounted for according to the accrual basis of accounting using receipts, expense reports, and other appropriate documentation. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarship | GrantTypeTxt |
| Recipient | 449 | RecipientCnt |
| Cash Grant | $2,316,481 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Criteria is established for the awarding of individual scholarships. Students must complete an application and scholarships are awarded after all external scholarships and grants have been applied, not to exceed the cost of attendance. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr Ed Huckeby | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $120,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $12,750 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $69,020 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $16,500 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $8,695 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $226,965 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | President Dr. Huckeby received a housing allowance. This benefit was included in taxable compensation. |
| Part I, Line 3 | The President has an annual review by the Board of Trustees that includes a performance review and comparison to average salaries and benefits of similiar institutions. The deliberations and decisions regarding executive compensation are documented in the board minutes. |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Various | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Org | Board members | RelationshipWithOrgTxt |
| Cash Grant | $12,948 | CashGrantAmt |
| Type Of Assistance | Tuition assistance | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Wallace Hamilton | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Family member of board member, George Kanelopoulos | RelationshipDescriptionTxt |
| Transaction | $99,156 | TransactionAmt |
| Transaction | W-2 wages and benefits | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Heading, Box B, Initial Return | Although tax year 2013 is the first year the University has been required to file Form 990, the University has been in existence since 1959. To better disclose its activities in tax year 2013 vs. tax year 2012, the University has completed the prior year columns on Form 990 Parts I and X. |
| Form 990, Part II, Signing Officer: | President Dr. Ed Huckeby was replaced by Dr. Reggies Wenyika after the end of this tax period, 06/30/2014. Accordingly, Dr. Reggies Wenyika is not reported on Form 990, Part VII, during this tax period. |
| Form 990, Part VI, Section A, line 2 | Rita Tate, Board Vice Chair, has a family relationship with David Light, Board Member. Wallace Hamilton, VP of Fiscal Affairs, has a family relationship with George Kanelopoulos, Board Member. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm and is first reviewed by the Finance Team. The 990 is then made available to the Audit Committee and all board members prior to being submitted to the IRS. |
| Form 990, Part VI, Section B, line 12c | Officers, trustees, key employees and all employees with budgetary responsibility are required to submit conflict of interest disclosures annually. These forms are reviewed by management as well as the Audit Committee. Any conflicts or potential conflicts are resolved by the Audit Committee and the Board of Regents. All interested parties are required to recuse themselves from board deliberations and any subsequent vote. |
| Form 990, Part VI, Section B, line 15 | The University participates in annual compensation studies of various higher education associations and uses the studies to review appropriateness of officer and key employee salaries. The President has an annual review by the Board of Trustees that includes a performance review and comparison to average salaries and benefits of similar institutions. The deliberations and decisions regarding executive compensation are documented in the board minutes. |
| Form 990, Part VI, Section C, line 19 | The university makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| Form 990, Part IX, line 11g | Online course support: Program service expenses 1,674,796. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,674,796. Security services: Program service expenses 51,188. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,188. Construction services: Program service expenses 108,999. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,999. Food services: Program service expenses 375,815. Management and general expenses 0. Fundraising expenses 0. Total expenses 375,815. |
| Form 990, Part XII, Line 2c - Explanation of Responsibility | The organization has a committee that assumes responsibility for oversight of audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| IPHC Extension Loan Fund Inc | |||||||||
| PO Box 12609 | Oklahoma City | OK | 73157 | 237044238 | Loans to IPHC Member Churches | OK | 501(c)(3) | Line 1 | 0 |
| International Pentecostal Holiness Church Inc | |||||||||
| PO Box 12609 | Oklahoma City | OK | 73157 | 580904463 | International church organization | OK | 501(c)(3) | Line 1 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |