GREENVILLE COLLEGE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GREENVILLE COLLEGE (EIN 37-0681530)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-23
- IRS object ID
- 201430239349301303
- Schema version
- 2012v2.1
- 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 G
- Schedule I
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-23T17:57:51-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370681530 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenville College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREE | NameControl |
| Phone | 6186647010 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Avenue | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dana T Funderburk | Name |
| Title | CFO | Title |
| Phone | 6186647010 | Phone |
| Date Signed | 2014-01-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Ivan Filby | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Avenue | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 44633921 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.greenville.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1892 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | To transform students for lives of character and service through a Christ-centered education. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1012 | TotalNbrEmployees |
| Total Nbr Volunteers | 264 | TotalNbrVolunteers |
| Total Gross UBI | 22029 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -27218 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2230303 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3648389 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 33476441 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 33483101 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 610629 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1372460 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 40562 | OtherRevenuePriorYear |
| Other Revenue Current Year | 44296 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 36357935 | TotalRevenuePriorYear |
| Total Revenue Current Year | 38548246 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9649111 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 11242770 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14157334 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13918375 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 356093 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11270359 | OtherExpensePriorYear |
| Other Expenses Current Year | 12152651 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 35076804 | TotalExpensesPriorYear |
| Total Expenses Current Year | 37313796 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1281131 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1234450 | RevenuesLessExpensesCY |
| Total Assets BOY | 52300783 | TotalAssetsBOY |
| Total Assets EOY | 53270656 | TotalAssetsEOY |
| Total Liabilities BOY | 9939873 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8820764 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 42360910 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 44449892 | NetAssetsOrFundBalancesEOY |
| Mission Description | Greenville College empowers students for lives of character and service through a transforming Christ-centered education in the liberal arts, sciences, and professional studies. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 30704332 | Expense |
| Grants | 11242770 | Grants |
| Revenue | 26839736 | Revenue |
| Description | UNDERGRADUATE AND GRADUATE LEVEL EDUCATION SERVICES-Instruction, scholarships, and other student services:Classes are held for approximately 1,600 students. Faculty, instruction, equipment and supplies are provided for the classroom and library. Students are awarded scholarships on the basis of need and academic achievement. Student support services include student development, religious life, student organizations and many other student activities. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3279793 | Expense |
| Revenue | 6621336 | Revenue |
| Description | AUXILIARY SERVICES -Food Service, Textbook Services, and Residence Halls:Cafeteria-style dining services are offered in the Dining Commons and snack bar/grill services are offered in the Student Union.Textbook rental services are provided to all enrolled students.Eight residence halls and nine student houses provide housing for approximately 750 students. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 33984125 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2478 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1012 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greenville College-Dana Funderburk | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6186647010 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 East College Ave | AddressLine1 |
| City | Greenville | City |
| State | IL | State |
| ZIP Code | 62246 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Rebecca Smith | |||||||
| Chair | 6.00 | X | X | 0 | 0 | 0 | |
| Jerry Hood | |||||||
| Vice Chair | 3.00 | X | X | 0 | 0 | 0 | |
| David Colgan | |||||||
| Secretary | 3.00 | X | X | 0 | 0 | 0 | |
| Mark Whitlock | |||||||
| Treasurer | 3.00 | X | X | 0 | 0 | 0 | |
| Robert Bastian | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Patricia Burd part year | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Howard Costley | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dan Denbo | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dennis Fenton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| David Fisher | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lloyd Ganton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Paul Killinger part year | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Doug Newton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Richard Schien | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Craig Tidball | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Melissa Westover | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Donald Wolf | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jeffrey Johnson | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Rex Bennett | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Paul Donnell | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Dana Funderburk | |||||||
| CFO | 40.00 | X | 95900 | 0 | 24765 | ||
| Randall Bergen | |||||||
| Acting President | 40.00 | X | 120196 | 0 | 27695 | ||
| Walter Fenton | |||||||
| VP for Advancement | 40.00 | 107388 | 0 | 11963 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 323484 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 64423 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexo Inc | |||||
| 9801 Washingtonian Blvd | Gaithersburg | MD | 20878 | Food service | 1529285 |
| Tree of Life Bookstores Inc | |||||
| 1500 South Western Ave | Marion | IN | 46953 | Book service | 678391 |
| Royall & Company | |||||
| 1920 E Parham Rd | Richmond | VA | 23228 | Marketing | 384973 |
| EDE | |||||
| 3740 W 74th Street | Chicago | IL | 60629 | Construction/remodeling | 190234 |
| L&B Flooring Center | |||||
| 815 S Third St | Greenville | IL | 62246 | Construction/remodeling | 132141 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 14958 | FundraisingEvents |
| Government Grants | 1464509 | GovernmentGrants |
| All Other Contributions | 2168922 | AllOtherContributions |
| Noncash Contributions | 23539 | NoncashContributions |
| Total Contributions | 3648389 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Tuition and fees | 900099 | 26424362 | 26424362 | |
| Auxiliary enterprises | 900099 | 6621336 | 6621336 | |
| Other program revenue | 900099 | 415374 | 415374 | |
| Sports training ctr | 713940 | 22029 | 22029 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 33483101 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 518271 | TotalRevenueColumn |
| Exclusion | $518,271 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15740 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 4507 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 11233 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11233 | TotalRevenueColumn |
| Exclusion | $11,233 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6928643 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6074454 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 854189 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 854189 | TotalRevenueColumn |
| Exclusion | $854,189 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 8866 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 14958 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 6714 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2152 | TotalRevenueColumn |
| Exclusion | $2,152 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Penalty/fine revenue | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 30911 | TotalRevenueColumn |
| Exclusion | $30,911 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 30911 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 38548246 | TotalRevenueColumn |
| Related Or Exempt Function Income | 33461072 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 22029 | UnrelatedBusinessRevenue |
| Exclusion | $1,416,756 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1200000 | Total |
| Program Services | 1200000 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10042770 | Total |
| Program Services | 10042770 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 324025 | Total |
| Program Services | 270076 | ProgramServices |
| Management And General | 34923 | ManagementAndGeneral |
| Fundraising | 19026 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185579 | Total |
| Program Services | 71584 | ProgramServices |
| Management And General | 9257 | ManagementAndGeneral |
| Fundraising | 104738 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10500990 | Total |
| Program Services | 9247320 | ProgramServices |
| Management And General | 1195768 | ManagementAndGeneral |
| Fundraising | 57902 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 427080 | Total |
| Program Services | 376499 | ProgramServices |
| Management And General | 48685 | ManagementAndGeneral |
| Fundraising | 1896 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1787156 | Total |
| Program Services | 1578131 | ProgramServices |
| Management And General | 204068 | ManagementAndGeneral |
| Fundraising | 4957 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 693545 | Total |
| Program Services | 610209 | ProgramServices |
| Management And General | 78906 | ManagementAndGeneral |
| Fundraising | 4430 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19067 | Total |
| Program Services | 16884 | ProgramServices |
| Management And General | 2183 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75520 | Total |
| Program Services | 66873 | ProgramServices |
| Management And General | 8647 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81658 | Total |
| Program Services | 72308 | ProgramServices |
| Management And General | 9350 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1123057 | Total |
| Program Services | 994463 | ProgramServices |
| Management And General | 128594 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 996457 | Total |
| Program Services | 882359 | ProgramServices |
| Management And General | 114098 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1121175 | Total |
| Program Services | 936200 | ProgramServices |
| Management And General | 121060 | ManagementAndGeneral |
| Fundraising | 63915 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 508238 | Total |
| Program Services | 433720 | ProgramServices |
| Management And General | 56084 | ManagementAndGeneral |
| Fundraising | 18434 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1189292 | Total |
| Program Services | 1026745 | ProgramServices |
| Management And General | 132768 | ManagementAndGeneral |
| Fundraising | 29779 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 619430 | Total |
| Program Services | 539515 | ProgramServices |
| Management And General | 69765 | ManagementAndGeneral |
| Fundraising | 10150 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43147 | Total |
| Program Services | 38207 | ProgramServices |
| Management And General | 4940 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214529 | Total |
| Program Services | 187238 | ProgramServices |
| Management And General | 24212 | ManagementAndGeneral |
| Fundraising | 3079 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1935483 | Total |
| Program Services | 1690082 | ProgramServices |
| Management And General | 218544 | ManagementAndGeneral |
| Fundraising | 26857 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 251807 | Total |
| Program Services | 222974 | ProgramServices |
| Management And General | 28833 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food service | 1578898 | 1398109 | 180789 | |
| Student services | 1028308 | 900885 | 116493 | 10930 |
| Textbook rental | 766929 | 679113 | 87816 | |
| Memberships | 116558 | 103212 | 13346 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 483098 | Total |
| Program Services | 398649 | ProgramServices |
| Management And General | 84449 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37313796 | Total |
| Program Services | 33984125 | ProgramServices |
| Management And General | 2973578 | ManagementAndGeneral |
| Fundraising | 356093 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6697653 | BOY |
| EOY | 7622022 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 872120 | BOY |
| EOY | 665634 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 54907688 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 26356349 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28614727 | BOY |
| EOY | 28551339 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13218697 | BOY |
| EOY | 13626057 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 865095 | BOY |
| EOY | 963506 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1665290 | BOY |
| EOY | 1626559 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 367201 | BOY |
| EOY | 215539 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52300783 | BOY |
| EOY | 53270656 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1709353 | BOY |
| EOY | 1636959 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1549760 | BOY |
| EOY | 1561477 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1188845 | BOY |
| EOY | 987280 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4375939 | BOY |
| EOY | 3416954 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1115976 | BOY |
| EOY | 1218094 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9939873 | BOY |
| EOY | 8820764 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24956454 | BOY |
| EOY | 26252918 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3614682 | BOY |
| EOY | 3072082 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13789774 | BOY |
| EOY | 15124892 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42360910 | BOY |
| EOY | 44449892 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52300783 | BOY |
| EOY | 53270656 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1234450 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 764591 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 89941 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | ART EDUCATION | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13849265 | BeginningOfYearBalance |
| Contributions | 413112 | Contributions |
| Investment Earnings Or Losses | 1580384 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 354424 | GrantsOrScholarships |
| Other Expenditures | 320478 | OtherExpenditures |
| End Of Year Balance | 15167859 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13855079 | BeginningOfYearBalance |
| Contributions | 250168 | Contributions |
| Investment Earnings Or Losses | -75223 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 168175 | GrantsOrScholarships |
| Other Expenditures | 12584 | OtherExpenditures |
| End Of Year Balance | 13849265 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 431302 | BeginningOfYearBalance |
| Contributions | 11640341 | Contributions |
| Investment Earnings Or Losses | 2015730 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 190658 | GrantsOrScholarships |
| Other Expenditures | 41636 | OtherExpenditures |
| End Of Year Balance | 13855079 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 387572 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 43730 | InvestmentEarningsOrLosses |
| End Of Year Balance | 431302 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 457250 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -69678 | InvestmentEarningsOrLosses |
| End Of Year Balance | 387572 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00280 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.99720 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2093177 | OtherCostOrOtherBasis |
| Book Value | 2093177 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 42208675 | OtherCostOrOtherBasis |
| Depreciation | 17443118 | Depreciation |
| Book Value | 24765557 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9909960 | OtherCostOrOtherBasis |
| Depreciation | 8913231 | Depreciation |
| Book Value | 996729 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 695876 | OtherCostOrOtherBasis |
| Book Value | 695876 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 28551339 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities and trusts payable | $432,492 |
| Student deposits | $255,602 |
| Asset retirement obligations | $530,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1218094 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 29371229 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 764591 | NetUnrealizedGainsInvestments |
| Other Revenues | 101162 | OtherRevenues |
| Revenue Not Rptd F990 | 865753 | RevenueNotRptdF990 |
| Revenue Subtotal | 28505476 | RevenueSubtotal |
| Other Revenues Not Included | 10042770 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 10042770 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 38548246 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 27282247 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 11221 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 11221 | ExpensesNotRptdF990 |
| Expenses Subtotal | 27271026 | ExpensesSubtotal |
| Other Expenses Not Included | 10042770 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 10042770 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 37313796 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part III, Line 1a: | The College maintains a collection of donated art. The collection is held exclusively for public exhibition, education and research. The collection is appropriately catalogued and cared for by the curator. As allowed by the accounting standards, the College has elected not to recognize the collection in the statements of financial position. Proceeds from any deaccessions or insurance recoveries are used to acquire other works of art. | |
| Part III, Line 4: | Greenville College is privileged to be the home and conservator of the Richard W. Bock Sculpture Museum. This museum, established in 1975, houses an extensive collection of sculptures, drawings, photographs, and the Bock family art library. The Bock family presented the collection to Greenville College on the condition that the works be placed on permanent exhibition. Public exhibition and preservation for future generations are the primary purposes the College maintains the collection. However, the College also loans pieces to other museums for temporary exhibits, allows researchers and other interested parties to use the museum's resources, and utilizes the collection as a tool for teaching art students of the College. | |
| Part V, Line 4: | The permanent endowments are established and used to provide scholarships to students attending Greenville College, to fund various academic programs and to fund campus improvements. Most of the amount shown on Line 1b, column (b) includes endowed assets transferred upon dissolution of Greenville College Foundation on July 1, 2010. | Description of Intended Use of Endowment Funds: |
| 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 statements of activities. As of June 30, 2013 and 2012, the College had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. | Description of Uncertain Tax Positions Under FIN 48: |
| Rental expenses reported on Part VIII, Line 6b 4,507. Fundraising expenses reported on Part VIII, Line 8b 6,714. Change in value of gifts held in trust 89,941. | Part XI, Line 2d - Other Adjustments: | |
| Scholarships netted with student tuition and fees 10,042,770. | Part XI, Line 4b - Other Adjustments: | |
| Rental expenses reported on Part VIII, Line 6b 4,507. Fundraising expenses reported on Part VIII, Line 8b 6,714. | Part XII, Line 2d - Other Adjustments: | |
| Scholarships netted with student tuition and fees 10,042,770. | Part XII, Line 4b - Other Adjustments: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | A statement of the racial non discrimination policy is included as a student admissions policy and requirement within our College Catalog, which is viewable on our website. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The College receives funding from the federal government in connection with provisions of Title IV of the Higher Education Act. As a result, the College is required to comply with various regulations related to these programs. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (2 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | Paid foreign travel organization for mission trip to Northern Ireland. | 12805 |
| East Asia and the Pacific | 0 | 0 | Program Services | Recruiting students | 15000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 27805 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 27805 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, Part I, Line 3: Accrual method of accounting | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf Scramble | NameOfEvent1 |
| Gross Receipts Event1 | 23824 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 14958 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 8866 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 2325 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 4389 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 23824 | GrossReceiptsTotal |
| Charitable Contributions Total | 14958 | CharitableContributionsTotal |
| Gross Revenue Total Events | 8866 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 2325 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 4389 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 6714 | DirectExpenseSummaryEvents |
| Net Income Summary | 2152 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Free Methodist Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8050 Spring Arbor Rd | AddressLine1 |
| City | Spring Arbor | City |
| State | MI | State |
| ZIP Code | 49283 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 731317073 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 1200000 | AmountOfCashGrant |
| Purpose Of Grant | Support Free Methodist Education | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Student scholarshipsSTUDENT SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 997 | NumberOfRecipients |
| Amount Of Cash Grant | 10042770 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Students requesting financial aid are screened for financial need, academic merit, and other scholarship criteria prior to the awarding of scholarships. The combined total of scholarships, grants and other tuition related awards may not exceed the cost of tuition. Students must meet the enrollment guidelines and maintain satisfactory academic progress to retain awards received. Monitoring of these criteria is a combined effort of the Financial Aid office, the Registrar's office and the Business office. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Greenville Bond County Illinios | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 376000403 | IssuerEIN |
| Date Issued | 2011-11-01 | DateIssued |
| Issue Price | 5000000 | IssuePrice |
| Description Of Purpose | Refund 2006 Bond Issue | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 1583046 | AmountRetired |
| Total Proceeds | 5000000 | TotalProceeds |
| Other Spent Proceeds | 5000000 | OtherSpentProceeds |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 1 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 1 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)
| Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance | Purpose Of AssistancePurposeOfAssistance |
|---|---|---|
| 10000 | Merit Scholarships | Scholarship |
| 1000 | Other Scholarships | Scholarship |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Dustin Fenton | |||
| See Part V Related to Dennis Fenton, Trustee | 42740 | Fiscal Wages | 0 |
| Walter Fenton | |||
| See Part V Related to Dennis Fenton, Trustee | 109773 | Fiscal Wages | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule L, Part III | Identifier |
| Return Reference | Scholarships to Interested Persons: | ReturnReference |
| Explanation | All scholarships are awarded on an objective and nondiscriminatory basis based on pre-established criteria. These criteria include financial need, academic merit, criteria set by donors, and other factors. No scholarships are awarded on the basis of a student's familial relationships. Scholarships reported in Schedule L, represent 0.1% of total scholarship expense. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Number of Employees | Form 990, Part I, Line 5: | The number of employees reported here is the total number of Forms W-2 issued for the year 2012. However, this number is not indicative of the number of employees the College employs at any given point in time. Due to the high volume of student workers employed and the short-term nature of their work, the number of Forms W-2 issued is much higher than the average number of individuals employed on an on-going basis. Over a twelve-month period, the average number of individuals paid in a pay period is approximately 530. Of this number, approximately 295 are faculty/staff and approximately 235 are student workers. |
| Form 990, Part VI, Section B, line 11 | The College's 990 is prepared by an independent accounting firm using information from management. The Form 990 is reviewed by management and provided to each Board Member for review. However, the Board review copy does not disclose Schedule B contributor names and addresses. Upon approval of management and the Board, the Form 990 is filed electronically with the Internal Revenue Service. | |
| Form 990, Part VI, Section B, line 12c | Conflict of interest questionnaires are completed annually by all Trustees, officers, and executive management. All responses are carefully reviewed by an independent staff member of the College for possible conflicts of interest. Should any potential conflicts of interest be disclosed, the Trustee or officer would be asked to refrain from participation in any decision with regard to matters affected by the relationship. | |
| Form 990, Part VI, Section B, line 15a | The Greenville College Board of Trustees Standing Policies Manual stipulates the following with respect to the President's evaluation and compensation: "The officers of the Board negotiate all contractual matters with the President and conduct the President's annual evaluation. The contract will be presented to the full board, sitting in executive session, for consideration and approval. The officers report the findings of the annual review of the President to the Executive Committee and to the full board sitting in executive session." In reference to the hiring and compensation of other employees, including officers of the College, the Standing Policies Manual states the following: "The president should hire well trained, quality people of impeccable character who are committed to excellence...As a long term goal, pay employees appropriate compensation similar to other selected Christian liberal arts colleges and the norms of the Greenville area. The president is to develop fair personnel procedures and benefits that are communicated clearly through faculty/staff handbooks and are kept in the Board Reference Book." Levels of compensation for all positions (including the president) are determined based on performance evaluations and benchmark levels derived from several different compensation surveys. The CUPA-HR Administrative, CCCU and CCC Compensation Surveys are all utilized to ensure reasonableness and comparability of compensation. Annual contracts are completed for and signed by all officers of the College. | |
| Form 990, Part VI, Section C, line 19 | The College makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. | |
| Executive Committee | Form 990, Part VI, Section A, Line 1a | The Executive Committee is composed of the four Officers, Business Affairs Committee Chair, and one at-large member. The Executive Committee shall conduct any business authorized by the Board and other urgent business that cannot be reasonably deferred until the next Board meeting. It may not countermand any action taken by the Board without the Board's express permission. |
| Changes in Net Assets or Fund Balances: | Form 990, Part XI, line 9: | Change in value of gifts held in trust 89,941. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charitable remainder trusts (3) | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activity | Trust | PrimaryActivity |
| Legal Domicile State | MI | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Free Methodist Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | T | TypeOfEntity |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |