2014-02-13T14:32:07-08:00 2013-06-30 Mukai Greenlee & Company PC 2600 North Central Avenue Suite 182 Phoenix AZ 850043000 990 2012-07-01 860294012 PRESCOTT COLLEGE PRES 9283504001 220 Grove Avenue Prescott AZ 86301 CATHERINE BOLAND 2014-02-13 true Patrick W Greenlee CPA P01076858 6022792600 2012 2015-11-30 17:44:51Z 25782035 false false X www.prescott.edu X 1975 AZ INTERDISCIPLINARY AND EXPERIENTIAL LIBERAL ARTS EDUCATIONAL INSTITUTION. OFFERS ON-CAMPUS AND LIMITED RESIDENCY UNDERGRADUATE DEGREES AND LIMITED RESIDENCY MASTERS AND PHD DEGREES. 16 14 631 940041 -364309 1227280 2264301 21806714 21302650 51762 30992 1380485 1927623 24466241 25525566 0 0 11449500 11106389 0 342977 11806082 12769560 23255582 23875949 1210659 1649617 26951194 26476780 16595853 14311165 10355341 12165615 X INTERDISCIPLINARY AND EXPERIENTIAL LIBERAL ARTS EDUCATIONAL INSTITUTION. OFFERS ON-CAMPUS AND LIMITED RESIDENCY UNDERGRADUATE DEGREES AND LIMITED RESIDENCY MASTERS AND PHD DEGREES. false false 9062576 3083080 12523796 ON-CAMPUS UNDERGRADUATE BACHELOR OF ARTS DEGREES IN ADVENTURE EDUCATION, ARTS AND LETTERS, ENVIRONMENTAL SCIENCE, EDUCATION, CULTURAL AND REGIONAL STUDIES AND HUMAN DEVELOPMENT. FULL TIME TUITION EQUIVALENT STUDENTS FOR THE FALL TERM: 639. 4025522 2232576 8668125 LIMITED RESIDENCY UNDERGRADUATE, MASTERS, AND PHD DEGREE PROGRAMS: COMMUNITY-BASED INDIVIDUALLY MENTORED BACHELOR OF ARTS DEGREES IN HUMANITIES OR LIBERALS ARTS INCLUDING TEACHER PREPARATION. MASTER OF ARTS DEGREE IN ADVENTURE EDUCATION, COUNSELING PSYCHOLOGY, ENVIRONMENTAL EDUCATION, HUMANITIES AND EDUCATION. A PHD DEGREE IN SUSTAINABILITY EDUCATION. FULL TIME TUITION EQUIVALENT STUDENTS FOR THE FALL TERM: 285. 409951 7169 LIBRARY AND LEARNING COMMONS. 99185 103560 13597234 true true false false false false false true false true true true false false false true true false true true true false false false false false false false false true true false false true false false false false true false false true true false false false false false false false false true 336 0 true 631 true true false false false false false false 0 false false false false false false false false false false X 16 14 false false false false false true true true true false false true true true true false true true true false AZ X Catherine Boland 9283504001 220 Grove Ave Prescott AZ 86301 JOHN VAN DOMELEN PHD 0.00 0.00 X X 0 0 0 GERALD D SECUNDY 0.00 0.00 X 0 0 0 JIM WALSH 0.00 0.00 X 0 0 0 STEVE PACE 40.00 0.00 X X 50852 0 4497 MICHAEL ROONEY 0.00 0.00 X 0 0 0 DAVID MEEKS 0.00 0.00 X 0 0 0 CARLA RELLINGER 40.00 0.00 X 55267 0 1919 DAN CAMPBELL 0.00 0.00 X 0 0 0 DAN BOYCE 0.00 0.00 X 0 0 0 RICHARD ACH 0.00 0.00 X X 0 0 0 KEN ZIESENHEIM 0.00 0.00 X X 0 0 0 BETSY BOLDING 0.00 0.00 X 0 0 0 PETER EVANS 0.00 0.00 X 0 0 0 Josh Traeger 0.00 0.00 X 0 0 0 BARBARA HAMMER 0.00 0.00 X 0 0 0 JAY HUGHES 0.00 0.00 X 0 0 0 KRISTIN WOOLEVER 40.00 0.00 X 207314 0 3141 CATHERINE BOLAND 40.00 0.00 X 79983 0 3086 Paul Burkhardt 40.00 0.00 X 112393 0 1919 Brian Sajko 40.00 0.00 X 29458 0 1102 Janice Kempster 40.00 0.00 X 75229 0 1902 John Herring 40.00 0.00 X 82975 0 4407 Marjory Sente 40.00 0.00 X 88371 0 3086 781842 25059 2 false true false Savage Development Inc PO Box 11591 Prescott AZ 86301 Construction 279401 OMK Properties LLC 7228 N Dreamy Draw Drive Phoenix AZ 85020 Rent 130638 Noel Levitz 2350 Oakdale Blvd Coalville IA 52241 Consulting 129960 Haley Construction Company PO Box 831 Prescott AZ 86302 Campus Construction 566211 Anderson Security Agency PO Box 42690 Phoenix AZ 85080 Security Service 105629 6 2264301 784610 2264301 RESIDENT DEGREE PROGRAM 12523796 12523796 LIBRARY 7169 7169 EXTERNAL DEGREE PROGRAM 8668125 8668125 CESLL 103560 103560 21302650 30992 30992 0 0 612016 612016 612016 612016 0 0 0 635587 256469 379118 51093 328025 MISCELLANEOUS REVENUE 936489 936489 936489 25525566 22321224 940041 X 0 0 0 0 806901 806901 0 8164451 3781447 4159315 223689 0 2135037 945496 1137303 52238 0 0 18275 18275 85212 85212 0 0 0 0 146017 103559 42458 482628 20764 455828 6036 0 0 0 180595 87432 88185 4978 0 0 530470 318282 212188 0 961508 576905 384603 417906 250744 167162 Computer Expenses 473938 473938 Rent 581364 25563 555801 Outside Services 840383 443529 396854 Scholarships & Grants 5296341 5296341 2754923 940271 1758616 56036 23875949 13597234 9935738 342977 2662024 931262 1119477 1204649 41843 30436 714967 604899 0 0 0 130070 121460 611301 354537 27067114 6126548 19467877 20940566 0 1452253 1897166 0 400363 11114 351019 380691 26951194 26476780 1719975 1267598 1782434 1230796 13093444 11812771 16595853 14311165 X 8713235 10229491 522629 731475 1119477 1204649 10355341 12165615 26951194 26476780 1649617 160657 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 784610 784610 X false 2503166 325909 2829075 2367398 135768 2503166 1716632 629173 156853 135260 2367398 1257328 384579 74725 1716632 785004 37254 -99933 722325 0.46000 0.54000 true false false 2135077 2135077 19936769 3104859 16831910 386399 168410 217989 694661 662066 32595 3914208 2191213 1722995 20940566 1897166 X 25525566 25525566 25525566 23875949 23875949 23875949 Part X Part X : FIN48 Footnote The College has adopted ASC 740, Income Taxes. This standard requires a more likely-than not threshold for financial statement recognition and measurement of tax positions taken or expected to be taken in the College's tax return. Management believes the tax positions taken on the Colleges' tax returns are fairly stated. To the extent that the College managements assessment of such tax positions changes, the change in estimate is recorded in the period in which the determination ismade. Tax years ended June 30, 2010 and 2009, are open tax years for Federal and Arizona, respectively. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Endowment Funds are established for scholarships Part III, Line 4 Part III, Line 4: Description of organization's collections and how it furthers its purpose. Works of art displayed on campus. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE COLLEGE POLICIES MANUALS AND CATALOGS STATE NON-DISCRIMINATION POLICY. true Kino Bay 1 4 Program Services Provide educational programs for school students 104163 1 4 1 4 104163 104163 false false false false false false Grantmaker's Description of How Grants are Used in Foreign Country The business office at Prescott College maintains all grant financials, and if necessary, draws down the money from the granting agency. X true true X X X X false false false false false false false false false false KRISTIN WOOLEVER 207314 3141 210455 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. A IDA of County of Yavapai 866093423 2011-06-29 11855000 Repay Debt, purchase/construct false true false A 476275 11869771 425999 7094773 4348998 2013 true false true true A false false false false false false false A false true false false false true A true Supplemental Information Part VI NOTE: Part I(c): No CUSIP was assigned to the Bonds because they were issued via private placement. Michael Rooney Trustee 15062 Legal Services false X 162 784610 FMV false false false Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Work Study: Column (A) - Total = $3946; Column (B) - Program Services = $0; Column (C) - Management & General = $3946; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Vehicle Expenses: Column (A) - Total = $70302; Column (B) - Program Services = $0; Column (C) - Management & General = $70302; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Utilities: Column (A) - Total = $294122; Column (B) - Program Services = $0; Column (C) - Management & General = $294122; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Tuition Discounts: Column (A) - Total = $205560; Column (B) - Program Services = $0; Column (C) - Management & General = $205560; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Trustee Support: Column (A) - Total = $6463; Column (B) - Program Services = $0; Column (C) - Management & General = $6463; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Telephone & Fax: Column (A) - Total = $70182; Column (B) - Program Services = $3534; Column (C) - Management & General = $66648; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Subscriptions: Column (A) - Total = $15272; Column (B) - Program Services = $15272; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Student ID Cards: Column (A) - Total = $352; Column (B) - Program Services = $0; Column (C) - Management & General = $352; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Special Events: Column (A) - Total = $82149; Column (B) - Program Services = $44468; Column (C) - Management & General = $36180; Column (D) - Fundraising = $1501 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Speakers, Writers & Exhibition: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Software: Column (A) - Total = $156482; Column (B) - Program Services = $156482; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Safety: Column (A) - Total = $100033; Column (B) - Program Services = $0; Column (C) - Management & General = $100033; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses REPAIRS & MAINTENANCE: Column (A) - Total = $120521; Column (B) - Program Services = $15572; Column (C) - Management & General = $104949; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Recruiting: Column (A) - Total = $48026; Column (B) - Program Services = $41573; Column (C) - Management & General = $6453; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Program Expense: Column (A) - Total = $42111; Column (B) - Program Services = $21827; Column (C) - Management & General = $20284; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Program Allowance & Discounts: Column (A) - Total = $60040; Column (B) - Program Services = $60040; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Professional Development: Column (A) - Total = $42602; Column (B) - Program Services = $2280; Column (C) - Management & General = $31677; Column (D) - Fundraising = $8645 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $156701; Column (B) - Program Services = $101511; Column (C) - Management & General = $52038; Column (D) - Fundraising = $3152 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $106911; Column (B) - Program Services = $71719; Column (C) - Management & General = $26732; Column (D) - Fundraising = $8460 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Phonathon: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Permits & Fees: Column (A) - Total = $59015; Column (B) - Program Services = $14653; Column (C) - Management & General = $44362; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Other Taxes: Column (A) - Total = $36797; Column (B) - Program Services = $0; Column (C) - Management & General = $36797; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Orientation & Seminars: Column (A) - Total = $35444; Column (B) - Program Services = $35280; Column (C) - Management & General = $164; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Office Supplies: Column (A) - Total = $7209; Column (B) - Program Services = $7209; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $152785; Column (B) - Program Services = $24189; Column (C) - Management & General = $100644; Column (D) - Fundraising = $27952 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Membership, Dues & Conf Fees: Column (A) - Total = $46119; Column (B) - Program Services = $2962; Column (C) - Management & General = $38428; Column (D) - Fundraising = $4729 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Library Supplies: Column (A) - Total = $11210; Column (B) - Program Services = $11210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses JANITORIAL EXPENSE: Column (A) - Total = $32503; Column (B) - Program Services = $5712; Column (C) - Management & General = $26791; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Housing Allowance: Column (A) - Total = $39800; Column (B) - Program Services = $0; Column (C) - Management & General = $39800; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Graduation Expense: Column (A) - Total = $27750; Column (B) - Program Services = $0; Column (C) - Management & General = $27750; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Furnishings & Equipment: Column (A) - Total = $87638; Column (B) - Program Services = $10420; Column (C) - Management & General = $77218; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Fuel: Column (A) - Total = $76764; Column (B) - Program Services = $0; Column (C) - Management & General = $76764; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Faculty Functions: Column (A) - Total = $7561; Column (B) - Program Services = $7561; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Entertainment: Column (A) - Total = $10613; Column (B) - Program Services = $0; Column (C) - Management & General = $10613; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Employee Relocation: Column (A) - Total = $11303; Column (B) - Program Services = $0; Column (C) - Management & General = $11303; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Employee Recognition: Column (A) - Total = $4220; Column (B) - Program Services = $0; Column (C) - Management & General = $4220; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Emergency Relief Fund: Column (A) - Total = $725; Column (B) - Program Services = $0; Column (C) - Management & General = $725; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Discretionary Fund: Column (A) - Total = $637; Column (B) - Program Services = $637; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Curriculum Development: Column (A) - Total = $72739; Column (B) - Program Services = $72739; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Course Liability & Research: Column (A) - Total = $2702; Column (B) - Program Services = $2702; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Course Budget Expenses: Column (A) - Total = $178380; Column (B) - Program Services = $178380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Counseling Services: Column (A) - Total = $1833; Column (B) - Program Services = $0; Column (C) - Management & General = $1833; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Consultant Fees: Column (A) - Total = $1297; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1297 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses CLS Expense: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Books & Periodicals: Column (A) - Total = $35889; Column (B) - Program Services = $26475; Column (C) - Management & General = $9114; Column (D) - Fundraising = $300 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANKING FEES: Column (A) - Total = $26366; Column (B) - Program Services = $0; Column (C) - Management & General = $26366; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Bad Debt Expense: Column (A) - Total = $65692; Column (B) - Program Services = $0; Column (C) - Management & General = $65692; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Alligator Juniper: Column (A) - Total = $5664; Column (B) - Program Services = $5664; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Admin Overhead: Column (A) - Total = $134293; Column (B) - Program Services = $0; Column (C) - Management & General = $134293; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents via Prescott College website; conflict of interest policy and audited financial statements upon request. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Top Management and Directors as well as other positions in the college are determined based on comparability of data from like institutions, like positions and the local economy. Status within Prescott College is also a factor so that one job is not out of alignment compared to other "like responsibility" jobs in other departments. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The policy is enforced if the conflict is known. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is first reviewed by the Director of Financial Services and the V.P. of Finance. Next, the return is reviewed by the finance committee. The return receives final approval by the Board of Trustees. Form 990, Part VI, Line 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Decisions relating to the bylaws and the Mission Statement must be voted on and approved by the "Corporation". Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Prescott College Corporation which is comprised of students, employees, alumni, and Board of Trustees votes to elect the members of the Board of Trustees. Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: EXTENDED STUDIES AND LIFELONG LEARNING CENTER: THE COURSES CAN VARY FROM LOCAL COMMUNITY BASED TO TRAVEL PROGRAMS. THE COURSES ARE SET UP TO BE NON-CREDIT AND NON-DEGREE. THIS PROGRAM IS ACADEMIC IN NATURE FOR NON-DEGREE SEEKING STUDENTS. COURSES REFLECT THE COLLEGES MISSION IN NATURE.