2014-04-08T08:16:23-05:00 2013-05-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2012-06-01 350868095 GRACE SCHOOLS % MARK BURRITT GRAC 5743725100 200 SEMINARY DR Suite WINONA LAKE IN 46590 PAUL BLAIR 5743725100 2014-04-15 true Joyce A Dulworth 2604604000 2012 2015-11-30 17:44:51Z WILLIAM J KATIP 200 SEMINARY DR WINONA LAKE IN 46590 44263875 false X www.grace.edu X 1948 IN GRACE COLLEGE IS AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION WHICH APPLIES BIBLICAL VALUES IN STRENGTHENING CHARACTER, SHARPENING COMPETENCE, AND PREPARING FOR SERVICE. 19 19 963 50 0 0 1925458 2619827 32130956 38421055 247413 132552 0 0 34303827 41173434 9970968 12867925 0 0 11545252 12070450 0 0 667731 13483275 15329934 34999495 40268309 -695668 905125 47308242 49411513 20758408 21670460 26549834 27741053 X Grace College is an evangelical Christian Community of higher education which applies biblical values in strengthening character, sharpening competence, and preparing for service. Grace Theological Seminary is a learning community dedicated to teaching, training, and transforming the whole person for local church and global ministry. At Grace, the students, administration, faculty, and staff aim together to make Christ preiminent in all things. Students learn this by living, studying, working, worshipping and achieving academic success with other young people who share similar Christian ideals in a setting where the community lifestyle fosters devotion to serious academic inquiry, wholesome recreation and relaxation, and mature spiritual growth. false false 28696238 12867925 31416242 Instructional programs located on a 180 acre campus with 2 satellite campuses serving nearly 1,600 undergraduate and graduate students in over 60 majors. Grace offers a 3 year degree program with opportunity to earn a masters degree in the 4th year. Emphasis on a biblical worldview and student ownership of personal faith that rightly handles the scriptures as the inerrant and verbally inspired Word of God. 6201448 7004813 Auxiliary programs offering residential housing and meals on 180 acre campus. Grace offers 15 varsity sports and a vibrant intramural sporting program. Grace has 15 primary student organizations and many academic clubs. 34897686 true true false true false false false true false true true false false false true false false true true false true false false false false false false false true true true false false false false false false false false false false false false false false false true true false false false true 84 0 true 963 true false false false false true true true true false false false false X 19 19 false false false false true true true true true false false true true true true false true true false false IN X MARK BURRITT 5743725100 200 SEMINARY DR WINONA LAKE IN 46590 REV DANIEL ALLAN 1.0 1.0 X 0 0 0 MS BROOK AVEY 1.0 X 0 0 0 MR WILLIAM BURKE 1.0 1.0 X 0 0 0 DR JOHN CARINI 1.0 X 0 0 0 REV KIP CONE 1.0 X 0 0 0 DR JAMES CUSTER 1.0 1.0 X 0 0 0 MR GREG DOSMANN 1.0 X 0 0 0 MRS STEFANIE GROSS 1.0 X 0 0 0 MR KEVAN JOHNSTON 1.0 X 0 0 0 MR CHARLES KREIDER 1.0 X 0 0 0 MR LAMARR LARK SR 1.0 1.0 X 0 0 0 REV JOHN MCINTOSH 1.0 X 0 0 0 MRS JAMET MINNIX 1.0 X 0 0 0 MR SCOTT SILVEUS 1.0 X 0 0 0 DR JOHN F SMITH 1.0 1.0 X 0 0 0 MR ROBERT VITOUX 1.0 1.0 X 0 0 0 REV MICHAEL YODER 1.0 X 0 0 0 REV NATHAN ZAKAHI 1.0 X 0 0 0 MS JANINE ZELTWANGER 1.0 1.0 X 0 0 0 DR RONALD MANAHAN 40.0 5.0 X 146577 0 91532 G STEPHEN POPENFOOSE 40.0 5.0 X 91619 0 21861 238196 0 113393 1 false true false ARAMARK 24818 NETWORK PLACE CHICAGO IL 606731225 MAINTENANCE 1309120 JENZABAR PO BOX 55018 BOSTON MA 020555018 SOFTWARE 351750 SODEXHO INC 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 2330740 WEIGAND CONSTRUCTION 7808 HONEYWELL DRIVE FORT WAYNE IN 46825 CONSTRUCTION 2222891 4 2619827 24453 2619827 TUITION & FEES 611710 30503407 30503407 ROOM, BOARD, FEES 611710 7917648 7917648 38421055 71914 71914 0 0 0 0 0 3151079 3090441 60638 60638 60638 0 0 0 0 41173434 38421055 132552 0 12867925 12867925 0 0 351589 298851 45707 7031 0 9416209 7923924 1202347 289938 258377 217429 32992 7956 1430098 1203455 182608 44035 614177 516842 78424 18911 2970266 2944939 25327 83701 4242 77266 2193 66200 66200 26250 6972 19278 0 0 2344308 900511 1372054 71743 355806 245532 109974 300 1185051 770249 360000 54802 768008 377780 350520 39708 0 1816417 1754910 49858 11649 1113558 1002255 65774 45529 0 39338 22623 14028 2687 483295 473653 9642 0 1572766 1541389 31377 195886 166503 29383 FOOD 608738 554422 25025 29291 MEMBERSHIP & DUES 155093 61884 88923 4286 MISCELLANEOUS 1545253 1048368 478491 18394 40268309 34897686 4702892 667731 2380132 5257 2613241 5779432 5000 82516 799531 1232378 0 0 0 0 4512662 4974986 26380 10021 687292 546781 56816505 24324739 30225909 32491766 0 857854 4846774 2244120 0 0 0 0 1211321 1186402 47308242 49411513 2081523 1613396 2391607 3207303 307550 793701 12385000 11890000 0 0 0 0 1837083 2612598 0 0 1755645 1553462 20758408 21670460 X 15112072 15493200 3376534 4125559 8061228 8122294 26549834 27741053 47308242 49411513 X 905125 118381 167713 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 26250 26250 false PART II-B LINE 1I GRACE SCHOOLS ENGAGED A LOBBYING FIRM TO PROMOTE CHRISTIAN VALUES IN LEGISLATION IN THE UNITED STATES CONGRESS. X X X X false 9892858 50273 509582 414615 10038098 9777863 119507 394331 398843 9892858 9170592 233705 742758 369192 9777863 8817722 47918 669501 364549 9170592 9308415 78439 -180768 388364 8817722 0.81000 0.19000 true false 174558 174558 36317548 11870990 24446558 5518435 3410535 2107900 8488341 5942426 2545915 6317623 3100788 3216835 32491766 0 ANNUITIES & TRUSTS PAYABLE 702088 INTEREST RATE SWAP AGREEMENT 851374 1553462 28385609 118381 118381 28267228 12906206 12906206 41173434 27400384 27400384 12867925 12867925 40268309 PART III, LINE 1 COLLECTIONS OF HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED INASMUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN UNRESTRICTED NET ASSETS, OR IN TEMPORARY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY THE DONOR. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF, AND THE INSURANCE RECOVERED RELATED TO COLLECTION ITEMS ARE REPORTED AS INCREASES IN APPROPRIATE NET ASSET CLASSES. THE SCHOOLS COLLECTIONS CONSIST OF THE HOME AND ORIGINAL CONTENTS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY. LINE 4 THE ORGANIZATION HOLDS SEVERAL HISTORICAL BIBLICAL DOCUMENTS THAT ARE USED IN RESEARCH FOR THE ORGANIZATION'S SEMINARY AND OTHER INTERESTED PARTIES. THE SCHOOL HOLDS PERSONAL BELONGINGS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY, ALSO USED IN RESEARCH FOR STUDENTS AND OTHER INTERESTED PARTIES. PART V, LINE 4 TO FUND SCHOLARSHIPS AND OTHER DESIGNATED PROGRAM RELATED EXPENSES. ASC 740 FOOTNOTE 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. PART XI, LINE 4B STUDENT FINANCIAL AID $12,867,925 CHANGE IN VALUE OF ANNUITIES & TRUSTS 38,281 TOTAL $12,906,206 PART XII LINE 4B STUDENT FINANCIAL AID $12,867,925 true true true true true true true false false false false false false false false true false true PART I, LINE 3 NONDISCRIMINATION POLICIES ARE INCLUDED IN ALL MATERIALS AVAILABLE TO THE PUBLIC. PART I, LINE 6 GRACE SCHOOLS PARTICIPATES IN THE FEDERAL STUDENT AID PROGRAM ADMINISTERED THROUGH THE U.S. DEPARTMENT OF EDUCATION. GRACE STUDENTS WHO QUALIFY RECEIVE PELL GRANTS AND FEDERAL STUDENT LOANS AS WELL AS AID AND LOANS FROM CAMPUS-BASED PROGRAMS SUCH AS PERKINS, SEOG AND FEDERAL WORK STUDY. QUALIFIED STUDENTS ALSO RECEIVE FUNDING FROM INDIANA'S STATE STUDENT ASSISTANCE COMMISSION. East Asia and the Pacific Program Services ONLINE PROGRAMS 292112 292112 292112 false false false false false false SCHOLARSHIPS 1274 12867925 PART I, LINE 2 STUDENT FINANCIAL AID IS MONITORED BY INSTITUTIONAL GUIDELINES AND A COMMITTEE OF EMPLOYEES WITH RESPONSIBILITY TO ENSURE THE INSTRUCTION GUIDELINES ARE PROPERLY FOLLOWED. X true true X X X false false false false false false false false false DR RONALD MANAHAN 135624 0 0 0 10953 0 17340 0 74192 0 238109 0 0 0 PART I, LINE 1A THE PRESIDENT OF GRACE SCHOOLS IS A PASTOR, AND, AS SUCH, PART OF THE OVERALL COMPENSATION IS DESIGNATED AS HOUSING ALLOWANCE. A TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 975204AH1 2006-05-23 6840000 BUILDING false false false B TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 975204AC2 2012-05-30 2825000 BUILDING false false false A 135000 0 0 0 0 0 136800 104222 0 0 0 0 false false true true B 0 0 0 0 0 0 56500 0 0 0 0 0 false false true true A false false false false 0.00000 0.00000 0.00000 false false false true B false false false false 0.00000 0.00000 0.00000 false false false true A false true true false 0 false 0 false false B false true true false 0 false 0 false false A false B false PART VI SECTION A, LINE 6 INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES AND CONTRIBUTE $25 OR MORE IN A CALENDAR YEAR BECOME CORPORATION MEMBERS FOR THAT YEAR. INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES AND CONTRIBUTE $1,000 OR MORE IN ANY CALENDAR YEAR BECOME CORPORATION MEMBERS FOR LIFE. SECTION A, LINE 7A THE BOARD OF TRUSTEES SUBMITS A BALLOT OF NOMINEES AT THE ANNUAL CORPORATION MEETING. THE CORPORATION MEMBERS PRESENT AT THE CORPORATION MEETING APPROVE THE BALLOT OF NOMINEES. ALL CORPORATION MEMBERS OF RECORD RECEIVE BALLOTS AND ELECT TRUSTEES. SECTION A, LINE 7B THE MEMBERS MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION. SECTION B, LINE 11B A COPY OF FORM 990 IS SENT ELECTRONICALLY TO ALL GOVERNING BODY MEMBERS BEFORE IT IS SUBMITTED. SECTION B, LINE 12C MEMBERS OF THE GOVERNING BODY AND KEY EMPLOYEES COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED, INVESTIGATED AND RESOLVED. SECTION B, LINE 13 GRACE SCHOOLS IS CURRENTLY DEVELOPING A WHISTLEBLOWER POLICY THAT WILL BE IN PLACE FOR 5/31/14. SECTION B, LINE 15 A COMPARISON OF CCCU PRESIDENTS' SALARIES IS PROVIDED TO THE PRESIDENTIAL CARE COMMITTEE OF THE BOARD OF TRUSTEES. THE PRESIDENTIAL CARE COMMITTEE SETS THE PRESIDENT'S ANNUAL SALARY. SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. RECONCILIATION OF NET ASSETS PART XI, LINE 9 CHANGE IN VALUE OF DERIVATIVE CONTRACTS 204,965 CHANGE IN VALUE OF ANNUITIES & TRUSTS (38,281) TRANSFER FROM RELATED ORGANIZATION 1,029 TOTAL $167,713 TOTAL $167,713 GRACE COMMUNITY EDUCATION 200 SEMINARY DR WINONA LAKE IN 46590 460695402 EDUCATION IN 501(C)(3) 2 GRACE COLL true CHARITABLE REMAINDER TRUSTS (2) CHARITABLE TRUST IN NA TRUST false false false false false false false false false false false false false false true true true false false false