UNIVERSITY OF THE CUMBERLANDS INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY OF THE CUMBERLANDS INC (EIN 61-0470593)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-09-03
- IRS object ID
- 201412469349300551
- Schema version
- 2013v3.0
- 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 I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-09-03T06:49:30-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611129847 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marr Miller & Myers PSC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 663 | AddressLine1 |
| City | Corbin | City |
| State | KY | State |
| ZIP Code | 40702 | 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 | 610470593 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of the Cumberlands Inc | BusinessNameLine1 |
| Business Name Line2 | Cumberland College Inc | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 6065492200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6180 College Station Drive | AddressLine1 |
| City | Williamsburg | City |
| State | KY | State |
| ZIP Code | 40769 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANA BAILEY | PersonNm |
| Person Title | Vice President of Finance | PersonTitleTxt |
| Phone | 6065394234 | PhoneNum |
| Signature | 2014-09-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REBECCA B MYERS | PreparerPersonNm |
| PTIN | P00483090 | PTIN |
| Phone | 6065282454 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jana Bailey | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6180 College Station Drive | AddressLine1 |
| City | Williamsburg | City |
| State | KY | State |
| ZIP Code | 40769 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $64,823,846 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.ucumberlands.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1889 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | Private Baptist University | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 1692 | TotalEmployeeCnt |
| Total Volunteers | 1415 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,109,995 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,627,268 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,065,750 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,482,474 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,669,250 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,642,572 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,135,880 | PYOtherRevenueAmt |
| CY Other Revenue | $4,757,125 | CYOtherRevenueAmt |
| PY Total Revenue | $60,980,875 | PYTotalRevenueAmt |
| CY Total Revenue | $64,509,439 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,583,910 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,039,690 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,550,663 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,689,187 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $24,611,022 | PYOtherExpensesAmt |
| CY Other Expenses | $26,158,876 | CYOtherExpensesAmt |
| PY Total Expenses | $50,745,595 | PYTotalExpensesAmt |
| CY Total Expenses | $55,887,753 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $10,235,280 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,621,686 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $176,273,138 | TotalAssetsBOYAmt |
| Total Assets EOY | $185,059,316 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $43,899,895 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,064,387 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $132,373,243 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $140,994,929 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Providing exceptional educational services in a private Baptist university environment. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $51,946,672 | ExpenseAmt |
| Grant | $8,039,690 | GrantAmt |
| Revenue | $48,882,171 | RevenueAmt |
| Desc | Program service activity, tuition and fees,contribute importantly to the University's exempt purposes by providing educational services to students at less than the aggregate cost of these services. Such activity is the primary corporate purpose for which the University was formed. Athletics, sales and services and all auxiliary enterprises are essential components of the University's primary exempt purpose of providing educational service. Since these business activities are substantially related and contribute importantly to the accomplishment of the University's exempt purposes, the net income is not required to be reported on Form 990T. | Desc |
| Total Program Service Expenses | $51,946,672 | 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 | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | 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 | 209 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1692 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Company Officials | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6065492200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6180 College Station Drive | AddressLine1 |
| City | Williamsburg | City |
| State | KY | State |
| ZIP Code | 40769 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Judge Jerry D Winchester | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr French B Harmon | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr John Mark Toby | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr William David Henard III | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Bruce Rector | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Roland Mullins | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr J Hunt Perkins | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Paul Estes | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Charles L Roesel | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr David Myers | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Dallas Petrey | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Richard Knock | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Howard Mann | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Carolyn Petrey | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Dave Huff | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mrs Maureen Henson | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Paul Steely | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Lonnie D Walden | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mrs Lori Albro Lewis | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Tony Hancock | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Jim Oaks | ||||||
| Board of Trustees/Chairman | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr H Ray Hammons Jr | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Donnie Patrick | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Scott Thompson | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Jon Westbrook | ||||||
| Board of Trustees/Vice Chair | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mrs Georgetta Gannon | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr Oliver Keith Gannon | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Mr Donnie Rains | ||||||
| Board of Trustees | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Dr James Taylor | ||||||
| President | 40.00 | $161,290 | $0 | $0 | Yes (X) | |
| Larry Cockrum | ||||||
| VP Academic Affairs | 40.00 | $161,757 | $0 | $0 | Yes (X) | |
| Sue Wake | ||||||
| VP Institutional Advancement | 40.00 | $116,977 | $0 | $0 | Yes (X) | |
| Michael Colegrove | ||||||
| VP Student Services | 40.00 | $125,867 | $0 | $0 | Yes (X) | |
| Steve Morris | ||||||
| VP Business Services | 40.00 | $112,610 | $0 | $0 | Yes (X) | |
| Kyle Gilbert | ||||||
| VP Operations | 40.00 | $96,850 | $0 | $0 | Yes (X) | |
| Jana Bailey | ||||||
| VP Finance | 40.00 | $95,120 | $0 | $0 | Yes (X) | |
| Steve Allen | ||||||
| VP Student Financial Planning | 40.00 | $97,629 | $0 | $0 | Yes (X) | |
| Randy Vernon | ||||||
| VP Director of Athletics | 40.00 | $85,222 | $0 | $0 | Yes (X) | |
| Donnie Grimes | ||||||
| VP Information Technology | 40.00 | $86,111 | $0 | $0 | Yes (X) | |
| Eddie Perkins | ||||||
| VP Physicians Asst Program | 40.00 | $127,205 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,266,638 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,733,512 | GovernmentGrantsAmt |
| All Other Contributions | $6,893,756 | AllOtherContributionsAmt |
| Total Contributions | $15,627,268 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition/fees/room and | 611710 | $38,755,837 | $38,755,837 |
| Auxiliary enterprises | 611710 | $1,944,897 | $1,944,897 |
| Departmental sales and | 611710 | $508,498 | $508,498 |
| Other revenue | 611710 | $273,242 | $273,242 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,482,474 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,712,746 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,712,746 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $244,233 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $314,407 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$70,174 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$70,174 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$70,174 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Fair value change | 611710 | $4,570,299 | $4,570,299 |
| Actuarial adjustments | 611710 | $186,826 | $186,826 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,757,125 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,509,439 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,882,171 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | 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 | $8,039,690 | TotalAmt |
| Program Services | $8,039,690 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,266,638 | TotalAmt |
| Management And General | $1,266,638 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,462,506 | TotalAmt |
| Program Services | $16,069,299 | ProgramServicesAmt |
| Management And General | $393,207 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,780,523 | TotalAmt |
| Program Services | $2,443,013 | ProgramServicesAmt |
| Management And General | $337,510 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,179,520 | TotalAmt |
| Program Services | $1,064,591 | ProgramServicesAmt |
| Management And General | $114,929 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,556 | TotalAmt |
| Program Services | $355,310 | ProgramServicesAmt |
| Management And General | $45,246 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976,069 | TotalAmt |
| Program Services | $976,069 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,249 | TotalAmt |
| Program Services | $450,357 | ProgramServicesAmt |
| Management And General | $13,892 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,020,635 | TotalAmt |
| Program Services | $985,054 | ProgramServicesAmt |
| Management And General | $35,581 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,192,184 | TotalAmt |
| Program Services | $1,192,184 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,769,113 | TotalAmt |
| Program Services | $2,413,069 | ProgramServicesAmt |
| Management And General | $356,044 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $523,931 | TotalAmt |
| Program Services | $523,931 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Athletics | $4,170,067 | $4,170,067 | |
| Operation and maintenan | $4,007,873 | $3,206,298 | $801,575 |
| Supplies and external s | $3,849,124 | $3,603,462 | $245,662 |
| Contracted services | $3,206,846 | $3,206,846 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,578,229 | TotalAmt |
| Program Services | $3,247,432 | ProgramServicesAmt |
| Management And General | $330,797 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,887,753 | TotalAmt |
| Program Services | $51,946,672 | ProgramServicesAmt |
| Management And General | $3,941,081 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,506,013 | BOYAmt |
| EOY | $7,158,580 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,310 | BOYAmt |
| EOY | $176,529 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,124,969 | BOYAmt |
| EOY | $1,242,125 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,870,237 | BOYAmt |
| EOY | $3,382,282 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,287 | BOYAmt |
| EOY | $14,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $117,710,126 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,446,677 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,772,359 | BOYAmt |
| EOY | $75,263,449 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,189,175 | BOYAmt |
| EOY | $85,017,811 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,561,788 | BOYAmt |
| EOY | $12,803,668 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,273,138 | BOYAmt |
| EOY | $185,059,316 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,969,608 | BOYAmt |
| EOY | $6,203,732 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,582,828 | BOYAmt |
| EOY | $2,069,377 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,430,200 | BOYAmt |
| EOY | $29,312,400 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $670,000 | BOYAmt |
| EOY | $550,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,247,259 | BOYAmt |
| EOY | $5,928,878 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,899,895 | BOYAmt |
| EOY | $44,064,387 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,999,588 | BOYAmt |
| EOY | $78,490,382 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,179,962 | BOYAmt |
| EOY | $3,233,029 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,193,693 | BOYAmt |
| EOY | $59,271,518 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,373,243 | BOYAmt |
| EOY | $140,994,929 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,273,138 | BOYAmt |
| EOY | $185,059,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $8,621,686 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,189,175 | BeginningYearBalanceAmt |
| Contributions | $872,365 | ContributionsAmt |
| Investment Earnings Or Losses | $3,956,271 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $85,017,811 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $76,737,974 | BeginningYearBalanceAmt |
| Contributions | $479,529 | ContributionsAmt |
| Investment Earnings Or Losses | $2,971,672 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $80,189,175 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $75,983,994 | BeginningYearBalanceAmt |
| Contributions | $1,692,242 | ContributionsAmt |
| Investment Earnings Or Losses | -$938,262 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $76,737,974 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $67,789,096 | BeginningYearBalanceAmt |
| Contributions | $1,076,275 | ContributionsAmt |
| Investment Earnings Or Losses | $7,118,623 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $75,983,994 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $59,218,096 | BeginningYearBalanceAmt |
| Contributions | $1,573,343 | ContributionsAmt |
| Investment Earnings Or Losses | $6,997,657 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $67,789,096 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $14,919,874 | InvestmentCostOrOtherBasisAmt |
| Book Value | $14,919,874 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $80,372,046 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $27,944,287 | DepreciationAmt |
| Book Value | $52,427,759 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $17,876,088 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $14,496,124 | DepreciationAmt |
| Book Value | $3,379,964 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,542,118 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $6,266 | DepreciationAmt |
| Book Value | $4,535,852 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $75,263,449 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investments | Desc |
| Book Value | $85,017,811 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $85,017,811 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Other Receivables | $362,034 |
| Debt Issuance Costs, Net | $334,490 |
| Note receivable-Cumberland Wellness Investment Fund, LLC | $10,955,789 |
| Museum collections | $1,151,355 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,803,668 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Actuarial Liability for Annuities Payable | $2,069,933 |
| Federal Student Loan Funds | $3,273,945 |
| Taxable bonds | $585,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,928,878 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $64,699,439 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $190,000 | OtherRevenueAmt |
| Revenue Not Reported | $190,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $64,509,439 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $64,509,439 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $56,404,675 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $516,922 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $516,922 | ExpensesNotReportedAmt |
| Expenses Subtotal | $55,887,753 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,887,753 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4: | The museum collections are on display at the Cumberland Inn and are there for educational purposes. |
| Part XI, Line 2d - Other Adjustments: | Lease income-Cumberland Wellness Properties 190000. |
| Part XII, Line 2d - Other Adjustments: | Depreciation-Cumberland Wellness Properties, Inc. 326922. Interest expense-Cumberland Wellness Properties, Inc. 190000. |
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's nondiscriminatory policy is published in the student handbook, distributed to students at the beginning of each school year. |
| Schedule E, Part I, Line 6 | The University receives financial assistance from governmental agencies that it passes on to its students in the form of scholarships. |
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 | Student financial aid | GrantTypeTxt |
| Recipient | 1366 | RecipientCnt |
| Cash Grant | $8,039,690 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Part IV, Line 22 | FormAndLineReferenceDesc |
| Explanation | THE UNIVERSITY HAS POLICIES AND PROCEDURES TO DETERMINE ELIGIBILITY FOR STUDENT FINANCIAL ASSISTANCE. THEY ALSO COMPLY WITH THE FEDERAL REQUIREMENTS FOR AWARDING STUDENT AID. | 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 | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr James Taylor | ||||||||||||||
| President | $161,290 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $161,290 | $0 | $0 | $0 |
| Larry Cockrum | ||||||||||||||
| VP Academic Affairs | $161,757 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $161,757 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Housing allowance for the President of the University of $18,000 is included in his taxable compensation. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| University of the Cumberlands Inc | ||||||||
| A | 610470593 | 23041QAA3 | 2003-01-31 | $3,500,000 | Capital projects | 0 | 0 | 0 |
| University of the Cumberlands Inc | ||||||||
| B | 610470593 | 969579AA9 | 2002-12-20 | $26,500,000 | Capital projects | 0 | 0 | 0 |
| University of the Cumberlands Inc | ||||||||
| C | 610470593 | 2013-04-01 | $3,000,000 | Capital projects | 0 | 0 | 0 | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | |
| B | 0 | 0 | 0 | Yes (1) | $1,055,000 |
| C | 0 | 0 | 0 | Yes (1) | $117,800 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $23,100 | NoncashContributionsRptF990Amt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $89,726 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV at date of gift | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | IRA | 10 | $251,350 | Value of IRA |
| Yes (X) | Mutual fund | 3 | $15,120 | Mutual Fund Value |
| Yes (X) | Services dona | 1 | $11,893 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | The 990 is reviewed by the audit and finance committee before filing. |
| Form 990, Part VI, Section B, line 12c | Disclosure forms are distributed annually to all Board of Trustees and to all faculty and staff. |
| Form 990, Part VI, Section B, line 15 | The President of the University is reviewed annually by the personnel committee of the Board of Trustees which recommend the compensation and benefit levels to the full Board. All management personnel are reviewed by the President of the University. |
| Form 990, Part VI, Section C, line 19 | The University would make its governing documents, conflict of interest policy and financial statements available to anyone who requested the documents. |
| Form 990, Part IX, line 24e | Utilities: Program service expenses 610796. Management and general expenses 0. Fundraising expenses 0. Total expenses 610796. Maintenance of equipment: Program service expenses 536738. Management and general expenses 3891. Fundraising expenses 0. Total expenses 540629. Bad debts/collection expenses: Program service expenses 516547. Management and general expenses 0. Fundraising expenses 0. Total expenses 516547. Banking/credit card fees: Program service expenses 213748. Management and general expenses 195217. Fundraising expenses 0. Total expenses 408965. Duplication: Program service expenses 284407. Management and general expenses 29861. Fundraising expenses 0. Total expenses 314268. Special events: Program service expenses 308420. Management and general expenses 0. Fundraising expenses 0. Total expenses 308420. Postage: Program service expenses 193454. Management and general expenses 61358. Fundraising expenses 0. Total expenses 254812. Telephone: Program service expenses 193680. Management and general expenses 18630. Fundraising expenses 0. Total expenses 212310. Dues and memberships: Program service expenses 143696. Management and general expenses 15239. Fundraising expenses 0. Total expenses 158935. Faculty development: Program service expenses 124204. Management and general expenses 4515. Fundraising expenses 0. Total expenses 128719. Casual labor: Program service expenses 92437. Management and general expenses 0. Fundraising expenses 0. Total expenses 92437. Amortization: Program service expenses 16052. Management and general expenses 2086. Fundraising expenses 0. Total expenses 18138. Miscellaneous: Program service expenses 13253. Management and general expenses 0. Fundraising expenses 0. Total expenses 13253. |
| Form 990, Part XII, Line 2c: | The University has an audit and finance committee which reviews and approves the audit of the financial statements prior to public distribution. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cumberland Wellness Properties Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6180 College Station Drive | AddressLine1 |
| City | Williamsburg | City |
| State | KY | State |
| ZIP Code | 40769 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261289884 | EIN |
| Primary Activities | Leases educational property to University of the Cumberlands, Inc. | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Exempt Code Section | 501 (c) (3) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | 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 |
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