2014-05-05T11:06:05-05:00 2013-06-30 BKD LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2012-07-01 710239729 PHILANDER SMITH COLLEGE % TERRY WALLACE PHIL 5013705341 812 W 13TH STREET Suite LITTLE ROCK AR 72202 TERRY WALLACE 5013705341 2014-03-12 true AMBER SHERRILL 5013721040 2012 2015-11-30 17:44:51Z TERRY WALLACE 812 W 13TH STREET LITTLE ROCK AR 72202 19148983 false X www.philander.edu X 1877 AR OPERATION OF AN ACADEMIC INSTITUTION OF HIGHER EDUCATION AND RELATED STUDENT ACTIVITIES. 21 21 351 50 0 6976765 7671626 7845841 7659787 151991 282448 3661889 3508710 18636486 19122571 2738379 2807971 0 0 8509134 8374335 0 0 462332 8323388 8686571 19570901 19868877 -934415 -746306 52264821 52626406 20039244 20300866 32225577 32325540 OPERATION OF AN ACADEMIC INSTITUTION OF HIGHER EDUCATION AND RELATED STUDENT ACTIVITIES. false false 14668055 2807971 7659787 OPERATION OF AN ACADEMIC INSTITUTION OF HIGHER EDUCATION AND RELATED STUDENT ACTIVITIES SERVED THE FOLLOWING NUMBER OF PERSONS THROUGH THESE PROGRAM SERVICES: PROGRAM: PEOPLE SERVED: FEDERAL PELL GRANT 519 FEDERAL FAMILY EDUCATION LOAN 591 TRIO CLUSTER 150 FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITIES GRANT 96 14668055 true true false false false false false true false true true true false false true false true false true false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false true 159 0 true 351 true false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true false true false false false AR X TERRY WALLACE 5013705224 812 W 13TH STREET LITTLE ROCK AR 72202 REV LARRY ROSS 1.0 X 0 0 0 MS LYNDA BYRD 1.0 X X 0 0 0 MR EXCELL LAFAYETTE JR 1.0 X 0 0 0 MR BOB BIRCH 1.0 X X 0 0 0 DR JOYCELYN ELDERS 1.0 X 0 0 0 MR HAROLD GWATNEY 1.0 X 0 0 0 DR FRANCES R HARRIS 1.0 X 0 0 0 DR CYNTHIA B HOPSON 1.0 X 0 0 0 MRS PAT LILE 1.0 X 0 0 0 MR ARTHUR MONTGOMERY 1.0 X 0 0 0 REV ARTEE WILLIAMS 1.0 X X 0 0 0 MR BARNETT GRACE 1.0 X 0 0 0 REV C E MCADOO 1.0 X 0 0 0 MR DON RIGGINS 1.0 X 0 0 0 DR EMMANUEL CLEAVER III 1.0 X 0 0 0 MR CJ DUVALL 1.0 X 0 0 0 MR RUSH F HARDING III 1.0 X 0 0 0 DR CHRISTY WALKER MD 1.0 X 0 0 0 DR CHARLES DONALDSON 1.0 X 0 0 0 JIM KINCANNON 1.0 X 0 0 0 BISHOP GARY MEULLER 1.0 X 0 0 0 DR WALTER M KIMBROUGH 40.0 X 96862 0 12578 DR FRANK JAMES 40.0 X 125928 0 10659 JOHN S FLEMING 40.0 X 89829 0 9836 MR DAVID PAGE 40.0 X 87290 0 6530 MR TERRY WALLACE 40.0 X 97871 0 10440 STACEY DOWNING 40.0 X 79593 3148 DR JOHNNY M MOORE 40.0 X 98600 0 11947 675973 0 65138 1 false false false 0 4118656 3552970 7671626 TUITION & FEES 611710 7596782 7596782 BOOKSTORE SALES 611710 63005 63005 7659787 133976 0 0 133976 0 0 69828 10982 58846 0 58846 0 0 58846 148472 148472 148472 0 0 148472 42725 24350 15430 27295 0 27295 0 0 DORM FEES 721310 1836589 1836589 MEAL PLAN 722514 1030658 1030658 SUMMER PROGRAMS 900099 123028 123028 432294 432294 3422569 19122571 7659787 0 3791158 0 2807971 2807971 0 0 741223 0 741223 0 0 6391732 4645095 1565561 181076 237022 172252 58055 6715 454691 330440 111370 12881 549667 399462 134633 15572 0 35426 25745 8677 1004 83846 60934 20537 2375 0 0 0 1395026 1013814 341691 39521 36667 26647 8981 1039 228017 165708 55849 6460 1858 1350 455 53 0 1717299 1248021 420627 48651 408099 296580 99958 11561 0 61862 44957 15152 1753 897624 652335 219860 25429 0 1414057 1027645 346352 40060 159658 116029 39106 4523 PARTICIPANT ACTIVITIES 317031 230398 77652 8981 PRESIDENT LECTURE SERIES 166087 120701 40681 4705 INDIRECT COSTS 143694 104427 35196 4071 BAD DEBT EXPENSE 107608 78202 26357 3049 1512712 1099342 370517 42853 19868877 14668055 4738490 462332 1036268 710583 226039 832971 153806 1392565 271603 483570 0 0 0 0 32231 32233 16778 16437 297796 251627 56168455 17511120 38915920 38657335 0 0 10421459 9624110 0 0 0 0 892921 624975 52264821 52626406 4429128 4160700 0 0 0 0 12814167 12607575 0 0 0 0 2754760 3482108 0 0 41189 50483 20039244 20300866 X 18219395 17777805 6063508 6599147 7942674 7948588 32225577 32325540 52264821 52626406 X -746306 536627 309642 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 7673820 139622 705730 340210 1356815 48223 6773924 8748725 101379 -42687 220978 881297 31322 7673820 8428176 23205 -124839 254886 -714586 37517 8748725 8007859 0 718528 1920 265001 31290 8428176 9414963 0 -1034138 1766 337110 34090 8007859 0.20000 0.79000 0.01000 false false 1112083 1112083 45250293 11091876 34158417 6791545 6103615 687930 3014534 315629 2698905 38657335 CASH EQUIVALENTS 40690 F CERTIFICATES OF DEPOSIT 22536 F MUTUAL FUNDS 3167142 F UNITED METHODIST FOUND OF AR 3284206 F REAL ESTATE 259350 F OTHERS 2850186 F 9624110 0 ADVANCES FROM FEDERAL GOVT 15325 FUNDS HELD FOR OTHERS 35158 50483 17176299 536627 325072 861699 16314600 2807971 2807971 19122571 17076336 15430 15430 17060906 2807971 2807971 19868877 ORGANIZATION'S COLLECTIONS OF ART FORM 990, SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION'S ARTWORK FOR PUBLIC DISPLAY IS MAINTAINED IN THE LIBRARY. INTENDED USES OF ENDOWMENT FUNDS FORM 990, SCHEDULE D, PAGE 2, PART V, LINE 4 PERMANENT AND TERM ENDOWMENTS ARE RESTRICTED FOR SCHOLARSHIPS, INSTRUCTION AND FACULTY DEVELOPMENT, D.W. REYNOLDS LIBRARY MAINTENANCE AND THE PURCHASE OF LIBRARY BOOKS AND MEDIA. BOARD-DESIGNATED FUNDS ARE RESTRICTED FOR A CHAIR POSITION FOR THE DIVISION OF BUSINESS. UNRESTRICTED NET ASSETS THAT HAVE NO BOARD RESTRICTIONS ARE INTENDED FOR OPERATING RESERVES AND FUTURE CAPITAL PROJECTS. FIN 48 FOOTNOTE FORM 990, SCHEDULE D, PAGE 3, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. REVENUES INCLUDED ON AUDIT REPORT, NOT INCLUDED IN TAX RETURN FORM 990, SCHEDULE D, PAGE 4, PART XI, 2D CHANGE IN INTEREST IN ASSETS HELD BY OTHERS 309,642. SPECIAL EVENTS 15,430. -------- TOTAL 325,072. REVENUES PER AUDIT REPORT, INCLUDED AS EXPENSES PER TAX RETURN FORM 990, SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS AND GRANTS 2,807,971 REVENUES PER AUDIT REPORT, INCLUDED AS EXPENSES PER TAX RETURN FORM 990, SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS AND GRANTS 2,807,971 EXPENSES PER AUDIT REPORT, INCLUDED IN REVENUE ON RETURN FORM 990, SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS 15,430. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY FORM 990, SCHEDULE E, LINE 3 THE COLLEGE PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH PUBLIC ADVERTISEMENTS. FINANCIAL AID FROM A GOVERNMENTAL AGENCY FORM 990, SCHEDULE E, LINE 6A THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM VARIOUS GOVERNMENTAL AGENCIES. GOLF TOURNAMENT 10300 1850 8450 5494 2088 412 UNCF LUNCHEON 56775 22500 34275 7436 0 67075 24350 42725 5494 2088 7848 15430 27295 true FEDERAL WORK STUDY 79 137010 N/A N/A EXTERNAL SCHOLARSHIPS 108 205028 N/A N/A INSTITUTIONAL SCHOLARSHIPS 349 2465933 N/A N/A PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. FORM 990, SCHEDULE I, PART 1, LINE 2 EXPENDITURE REQUESTS ARE INITIATED AT THE DEPARTMENT LEVEL (I.E. THE PI, OR THEIR DESIGNEE REQUESTS THAT THEIR DEPARTMENT MAKE A PURCHASE ON THEIR BEHALF). EXPENDITURE REQUESTS ARE SUBMITTED IN WRITING EITHER BY USING A PURCHASE ORDER, CHECK REQUEST, TRAVEL VOUCHER, OR, ON RARE OCCASIONS, A MEMO. TO PRECLUDE INCURRING OBLIGATIONS IN EXCESS OF TOTAL FUNDS AVAILABLE FOR THE AWARD THE CONTROLLER REVIEWS ALL EXPENDITURE REQUESTS, PRIOR TO BEING INCURRED, TO ENSURE THAT THERE IS ADEQUATE BUDGET AVAILABLE FOR THE PURCHASE. THE GRANT ACCOUNTANT IS REQUIRED TO REVIEW GRANT BUDGETS PERIODICALLY. THE GRANT ACCOUNTANT REVIEWS THE EXPENDITURE REQUESTS TO ENSURE THAT NO BUDGET CATEGORIES ARE OVERRUN AND REVIEWS THE EXPENSE LIST FOR ANY UNUSUAL ACTIVITY. THE CONTROLLER REVIEWS AWARD-RELATED EXPENDITURE REQUESTS FOR COMPLIANCE WITH OMB COST PRINCIPLES. RECONCILIATIONS ARE PREPARED BY THE GRANT ACCOUNTANT FOR MAJOR GRANTS AND ARE REVIEWED BY THE VICE PRESIDENT FOR FISCAL AFFAIRS AND CONTROLLER. A PULASKI COUNTY PUBLIC FACILITIES BOARD 710721974 74539NAYO 2006-05-25 7950000 STUDENT HOUSING false false false B PULASKI COUNTY PUBLIC FACILITIES BOARD 710721974 74539NBA1 2011-10-19 5537510 STUDENT HOUSING false false false A 765000 0 10044566 28865 0 0 157000 0 0 7793000 0 0 false false true true B 0 0 5358314 186617 0 0 97415 0 0 5069247 0 0 false false true true A false false false false 0.00000 0.00000 0.00000 false false false false B false false false false 0.00000 0.00000 0.00000 false false 0.00000 false false A false false false true false false 0 false 0 false true B false true false false false false 0 false 0 false true A true B true SCHEDULE K, PART IV, LINE 2C 0 FOR THE 2006A BONDS, THE DATE THE LAST REBATE COMPUTATION WAS PERFORMED WAS FEBRUARY 29, 2012. GOVERNING DOCUMENTS FORM 990, PAGE 6, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 REVIEW PROCESS FORM 990, PAGE 6, PART VI, SECTION B, LINE 11B AFTER FINALIZING FORM 990, MANAGEMENT WILL PROVIDE THE FORM AND ANY ATTACHMENTS TO THE CHAIRMAN OF THE BOARD AND THE CHAIRMAN OF THE FINANCE COMMITTEE. SUFFICIENT TIME TO REVIEW, DISCUSS, AND ASK QUESTIONS WILL BE ALLOWED BEFORE THE FORM IS FILED WITH THE IRS. CONFLICT OF INTEREST POLICY PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS AS THEY ARISE. IN-HOUSE LEGAL COUNSEL INVESTIGATES ANY POTENTIAL CONFLICTS AND ACTION IS TAKEN IF NECESSARY. IN-HOUSE LEGAL COUNSEL REVIEWS ALL AGREEMENTS PRIOR TO SIGNATURE. OTHER CHANGE IN NET ASSETS FORM 990, PART XI, LINE 9 CHANGE IN INTEREST IN ASSETS HELD BY OTHERS $309,642