2014-05-08T15:00:07-05:00 2013-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2012-07-01 362166962 AUGUSTANA COLLEGE AUGU 3097947499 639 38TH STREET ROCK ISLAND IL 612012296 DAVID ENGLISH 2014-05-08 true NICOLE BENCIK P00756195 3128997000 2012 2015-11-30 17:44:51Z STEVEN BAHLS 639 38TH STREET ROCK ISLAND IL 612012296 192455397 false X WWW.AUGUSTANA.EDU X 1860 IL BACCALAUREATE LEVEL INSTRUCTION: AUGUSTANA COLLEGE, ROOTED IN THE LIBERAL ARTS AND SCIENCES AND A LUTHERAN EXPRESSION OF THE CHRISTIAN FAITH, IS COMMITTED TO OFFERING A CHALLENGING EDUCATION THAT DEVELOPS QUALITIES OF MIND, SPIRIT, AND BODY NECESSARY FOR A REWARDING LIFE OF LEADERSHIP AND SERVICE IN A DIVERSE AND CHANGING WORLD 39 38 2742 250 65339 1463 17895855 16183997 101560008 105495701 8013812 10858572 222973 937146 127692648 133475416 39451535 42951755 0 0 38596349 38593350 59250 60000 1913454 31081406 31355231 109188540 112960336 18504108 20515080 279462251 318151270 71890865 88473734 207571386 229677536 AUGUSTANA COLLEGE, ROOTED IN THE LIBERAL ARTS AND SCIENCES AND A LUTHERAN EXPRESSION OF THE CHRISTIAN FAITH, IS COMMITTED TO OFFERING A CHALLENGING EDUCATION THAT DEVELOPS QUALITIES OF MIND, SPIRIT, AND BODY NECESSARY FOR A REWARDING LIFE OF LEADERSHIP AND SERVICE IN A DIVERSE AND CHANGING WORLD. false false 68494525 42951755 9901739 HIGHER EDUCATION: INSTRUCTION - INCLUDES 73 ACADEMIC MAJORS, FOREIGN STUDY PROGRAMS, HONORS PROGRAMS, AND OTHER EDUCATIONAL RELATED DEPARTMENTS SERVICING APPROXIMATELY 2,500 TOTAL STUDENTS AND STAFFED BY APPROXIMATELY 300 FACULTY MEMBERS. (2,500 STUDENTS) 12357530 0 6759711 HIGHER EDUCATION: ACADEMIC SUPPORT - INCLUDES LIBRARY SUPPORT OF 160,000 TOTAL VOLUMES, AUDIOVISUAL MATERIALS AND EQUIPMENT, ART EXHIBITS, JAZZ, THEATER, BAND, CHOIR, DEBATE, INTERCOLLEGIATE ATHLETICS, AND RELATED ACTIVITIES SERVICING THE STUDENT AND THE COMMUNITY. (2,500 STUDENTS) 11484967 0 79835670 HIGHER EDUCATION: AUXILIARY ENTERPRISES - SERVES THE STUDENT COMMUNITY BY SELLING TEXTBOOKS AND OTHER INSTRUCTIONAL MATERIALS AND SUPPLIES, AND PROVIDES MEAL SERVICE AND HOUSING. (2,500 STUDENTS) 9277262 0 8952542 HIGHER EDUCATION: STUDENT SERVICES - SERVES THE STUDENT COMMUNITY BY PROVIDING REGISTRATION ASSISTANCE, COUNSELING, CAREER PLANNING, INTERNSHIPS, FINANCIAL ASSISTANCE, MULTICULTURAL PROGRAMMING, ORIENTATION AND ADVISING, INTRAMURAL SPORTS, AND OTHER RELATED PROGRAMS. (2,500 STUDENTS) HIGHER EDUCATION: PUBLIC SERVICES - INCLUDES A CENTER FOR COMMUNICATIVE DISORDERS, ART PROGRAMS, ALUMNI PROGRAMS, COMMUNITY SERVICE AND A NATIONAL PUBLIC RADIO STATION SERVING THE STUDENTS AND COMMUNITY. (2500 STUDENTS) HIGHER EDUCATION: RESEARCH - SUPPORTS EXTENSIVE OPPORTUNITIES FOR STUDENTS AND FACULTY TO CONDUCT RESEARCH ON AND OFF CAMPUS. (2,500 STUDENTS) 9277262 0 8952542 101614284 true true false true false false true false true true true false true true true true false true true true false false true false false false false true true true false false false false false false true false true false true true false false false false false false false false true 3210 0 true 2742 true true true true BD CJ SW false false false false true 1 false false false false X 39 38 false false false false false false false true true false false true true true true true true true true false X DAVID ENGLISH 3097947203 639 38th Street Rock Island IL 61201 LEE SELANDER 1.00 X X 0 0 0 PETER MARTY 1.00 X X 0 0 0 STEVEN BAHLS 55.00 X X 349322 0 85073 THOMAS LEACH 1.00 X X 0 0 0 BRENDA BARNDS 1.00 X 0 0 0 CHARLES HAMMERSMITH JR 1.00 X 0 0 0 CHARLES LINDBERG 1.00 X 0 0 0 CHRIS COULTER 1.00 X 0 0 0 CHRISTOPHER SEYFARTH 1.00 X 0 0 0 DALE ECK 1.00 X 0 0 0 DEAN CHRISTENSEN 1.00 X 0 0 0 DIANE HARRIS 1.00 X 0 0 0 DIANE HILL 1.00 X 0 0 0 DONALD BERG 1.00 X 0 0 0 DONALD HALLBERG 1.00 X 0 0 0 DONALD SUNDQUIST 1.00 X 0 0 0 GARY WOLLERSHEIM 1.00 X 0 0 0 HECTOR GARFIASTOLEDO 1.00 X 0 0 0 JOHN LUCKEN 1.00 X 0 0 0 KENNETH ABRAMS 1.00 X 0 0 0 KIM BRUNNER 1.00 X 0 0 0 LAWRENCE BARKER 1.00 X 0 0 0 LINDA NEWBORN 1.00 X 0 0 0 LOIS LEVINE-MUNDIE 1.00 X 0 0 0 MARK SCHWIEBERT 1.00 X 0 0 0 MARK WILHELM 1.00 X 0 0 0 MARY E JUNCK 1.00 X 0 0 0 MURRY GERBER 1.00 X 0 0 0 NILS HASSELMO 1.00 X 0 0 0 PAUL GUEHLER 1.00 X 0 0 0 PAULA ARNELL 1.00 X 0 0 0 PERRY WAUGHTAL 1.00 X 0 0 0 PETER BENSON 1.00 X 0 0 0 PETER SIMSHAUSER 1.00 X 0 0 0 RICHARD GODFREY 1.00 X 0 0 0 ROBERT KARLBLOM 1.00 X 0 0 0 ROBERT ONTIVEROS 1.00 X 0 0 0 ROBERT SWIERINGA 1.00 X 0 0 0 RONALD NYBERG 1.00 X 0 0 0 SUNDER SUBBAROYAN 1.00 X 0 0 0 THOMAS WEIGAND 1.00 X 0 0 0 TOM GREVLOS 1.00 X 0 0 0 WILLIE RUCKER 1.00 X 0 0 0 DAVID ENGLISH 55.00 X 115565 0 16831 KENT BARNDS 55.00 X 205066 0 32638 SHERI CURRAN 35.00 X 63043 0 7540 LYNN JACKSON 55.00 X 178530 0 23406 PAREENA LAWRENCE 55.00 X 166196 0 29438 BILL HAMMER 55.00 X 104496 0 14317 CHRISTOPHER VAUGHAN 55.00 X 103600 0 10594 EVELYN CAMPBELL 55.00 X 139060 0 19763 KAREN YOUNGBERG 55.00 X 107360 0 10787 PAUL OLSEN 55.00 X 103296 0 10313 1635534 0 260700 12 false true false RUSSELL CONSTRUCTION 4600 E 53RD STREET DAVENPORT IA 528070000 CONSTRUCTION 12522857 ESTES COMPANY 131 WEST 2ND STREET SUITE 400 DAVENPORT IA 528080000 CONSTRUCTION 7804228 PARAGON COMMERCIAL INTERIORS 210 EMERSON PLACE STE 300 DAVENPORT IA 528011633 DESIGN SERVICES 1412676 FIELDTURF USA INC 175 N INDUSTRIAL BLVD CALHOUN GA 30701 CONSTRUCTION 713137 HASTINGS & CHIVETTA ARCHITECTS INC 622 EMERSON STE 200 SAINT LOUIS MO 63141 ARCHITECTS 539712 13 0 0 0 0 1011124 15172873 597471 16183997 TUITION AND FEES 611710 87093977 87093977 0 0 SALES AND SERVICES - AUXILIARY 722320 17651699 17605660 46039 0 SALES AND SERVICES - ED DEPT 611710 750025 750025 0 0 0 0 0 0 0 0 105495701 3184437 0 0 3184437 0 0 0 0 0 0 0 0 293000 0 0 0 293000 0 293000 19300 273700 66654116 58979981 7674135 0 7674135 7674135 0 0 0 DEPARTMENTAL DESIGNATED 611710 262420 262420 FMV/PV ADJUSTMENTS 900001 292139 292139 ANNUITANT PAYMENTS 900001 -169280 -169280 258867 0 0 258867 644146 133475416 105449662 65339 11776418 0 0 42951755 42951755 0 0 0 0 1233686 1233686 0 28546109 25396577 2002289 1147243 2310074 2016231 193357 100486 4536615 2409348 2045258 82009 1966866 1670676 220668 75522 0 0 0 0 47100 6728 40372 0 116584 10436 106148 0 0 0 0 0 60000 60000 260938 0 260938 0 2461500 1927670 522680 11150 192979 162026 29108 1845 2851713 1872171 846796 132746 379476 292038 83831 3607 2473 2473 0 0 5966247 5346268 619979 0 3862918 3494009 259127 109782 0 0 0 0 244329 113745 112681 17903 2010052 1989151 20901 0 0 0 0 0 4342469 4005833 336636 0 293471 148138 143308 2025 BOOKSTORE AND FOOD SERVICE FUNCTIONS 2969397 2969397 REPAIR AND MAINTENANCE 1133828 1122940 10888 MEMBERSHIP DUES 944366 762958 148732 32676 EQUIPMENT 856617 803191 44288 9138 2418774 2140525 150927 127322 112960336 101614284 9432598 1913454 0 2496387 2394632 6733960 21828580 8656535 12026297 837117 718258 0 0 0 0 0 0 458297 418110 1307815 1184926 217587165 100550223 89706499 117036942 109196064 114684207 31210624 22096637 3502900 3428492 0 0 25356053 22334189 279462251 318151270 8777837 14075102 0 0 0 0 54621111 62093715 0 0 0 0 239877 119877 0 4043175 8252040 8141865 71890865 88473734 X 102002716 120691438 35424778 39398389 70143892 69587709 207571386 229677536 279462251 318151270 20515080 1591070 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false true 0 false false true 536 false false 536 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 TO ADVOCATE ON BEHALF OF HIGHER EDUCTATION. 31145 10125484 X X X EDUCATION false 118812024 4010138 11991200 2896194 2297971 0 129619197 121668222 5026091 -2869872 2725513 2286904 118812024 102260963 2492244 22010712 2856600 2239097 0 121668222 91291579 5511036 10282577 2752868 2071361 0 102260963 115133483 4481828 -23062476 2283797 2977459 0 91291579 0.32000 0.53000 0.15000 true false 5426175 5426175 147734807 70717208 77017599 11088364 4460084 6628280 28562833 25372931 3189902 24774986 0 24774986 117036942 0 0 ALTERNATIVE INVESTMENTS : HEDGE FUNDS 13433146 F ALTERNATIVE INVESTMENTS: PRIVATE EQUITY 2871104 F FIXED INCOME MUTUAL FUNDS 201189 F EQUITY MUTUAL FUNDS 5591198 F 22096637 CASH SURRENDER VALUE OF LIFE INSURANCE 1104125 BOND ISSUANCE COSTS 979597 ART COLLECTION 10125484 DEPOSITS HELD BY BOND TRUSTEE 3260121 TRUST RECEIVABLE 6864862 22334189 0 STUDENT DEPOSITS 1000283 LEASES PAYABLE 106749 US GOVERNMENT PAYABLE 3025134 ANNUITY PAYABLE 1445411 CONDITIONAL ASSET RETIREMENT 2564288 8141865 X 91853792 1591070 -42951756 -41360686 133214478 260938 0 260938 133475416 69747642 0 0 69747642 260938 42951756 43212694 112960336 Collections of art - description of collections Schedule D, Part III, Line 4 THE COLLEGE RECORDS THE ART COLLECTION IN OUR FINANCIAL STATEMENTS. THE ART COLLECTION CONSISTS OF WORKS OF ART, HISTORICAL TREASURES OR SIMILAR ASSETS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION OR RESEARCH. Intended uses of endowment funds Schedule D, Part V, Line 4 THE ENDOWMENTS' PRIMARY PURPOSE IS TO PROVIDE SUPPORT TO BOTH AUGUSTANA COLLEGE'S GENERAL OPERATING BUDGET, TO STUDENT SCHOLARSHIPS AND AWARDS, AND TO SUPPORT FACULTY CHAIRS AND PROFESSORSHIPS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 ANNUAL CORPORATION TAX FILING: THE COLLEGE FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE TAX POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO COLLEGES INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME TAX (UBIT). UBIT IS REPORTED ON FORM 990-T, AS APPROPRIATE. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE WOULD BE REFLECTED AS A LIABILITY FOR UNCERTAIN TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. AS OF JUNE 30, 2013 AND 2012, THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED. THE COLLEGE DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. FORMS 990 AND 990-T FILED BY THE COLLEGE ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. MANAGEMENT BELIEVES THE FORMS 990 AND 990-T HAVE BEEN FILED APPROPRIATELY. FORMS 990 AND 990-T FILED BY THE COLLEGE ARE NO LONGER SUBJECT TO EXAMINATION FOR THE FISCAL YEARS ENDED JUNE 30, 2008 AND PRIOR. THE COLLEGE WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX POSITIONS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE COLLEGE HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF JUNE 30, 2013 AND 2012. Other revenues in audited financial statements not in form 990 Schedule D, Part XI, Line 2d SCHOLARSHIPS - -42951756; Other expenses in form 990 not in audited financial statements Schedule D, Part XII, Line 4b SCHOLARSHIPS - 42951756; true true false true true true true false false false false false false false false true false true Racially nondiscriminatory policy Schedule E, Part I, Line 3 ALL THE BROCHURES AND CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS AND SCHOLARSHIPS, INCLUDE OUR RACIALLY NONDISCRIMINATORY POLICY AS TO THE STUDENTS. FURTHER, ALL WRITTEN ADVERTISING GIVEN TO PROSPECTIVE STUDENTS CONTAINS OUR POLICY STATEMENT. BECAUSE WE CUSTOMARILY DRAW ABOUT 90% OF OUR STUDENTS FROM OUTSIDE THE GENERAL COMMUNITY, WE DO NOT HAVE TO PUBLICIZE OUR NONDISCRIMINATORY POLICY TO THE GENERAL COMMUNITY. IN ORDER TO DEMONSTRATE THAT WE ARE FOLLOWING OUR POLICY, WE POINT TO OUR CURRENT FIRST YEAR ENROLLMENT OF RACIALLY MINORITY STUDENTS WHICH STANDS AT ABOUT 15%. WE FEEL THIS IS A MEANINGFUL NUMBER TO QUALIFY FOR THE PUBLICITY NOTICE EXCEPTION PROVIDED BY SECTION 4.03(2)(B) OF REV. PROC. 75-50. Financial aid or assistance from a governmental agency Schedule E, Part I, Line 6a FINANCIAL ASSISTANCE IS RECEIVED FROM THE STATE OF ILLINOIS AS FINANCIAL ASSISTANCE FOR NON-PUBLIC INSITUTIONS, AND FEDERALLY FUNDED STUDENT AID PROGRAMS INCLUDE COLLEGE WORK STUDY PROGRAM, STAFFORD LOAN PROGRAM, PELL GRANT PROGRAM, PERKINS LOAN PROGRAM, SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, SMART GRANT PROGRAM, AND ACADEMIC GRANT PROGRAM. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES COURSE STUDY ABOARD 718695 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES COURSE STUDY ABROAD 707963 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES COURSE STUDY ABROAD 150455 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES COURSE STUDY ABROAD 126220 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 13414703 0 0 15118036 true false true false false false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: CASH EAST ASIA AND THE PACIFIC: CASH EUROPE (INCLUDING ICELAND AND GREENLAND): CASH SUB-SAHARAN AFRICA: CASH Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: CASH EAST ASIA AND THE PACIFIC: CASH EUROPE (INCLUDING ICELAND AND GREENLAND): CASH SUB-SAHARAN AFRICA: CASH X X X X X X X true RUFFALOCODY 65 KIRKWOOD NORTH RD SW CEDAR RAPIDS IA 524040000 PHONE-A-THON false 265238 60000 205238 265238 60000 205238 true HONORS SCHOLARSHIP 1678 15233986 AUGUSTANA GRANT 1097 5885640 SEOG GRANT 122 93424 TUITION EXCHANGE 30 871661 PRESIDENTIAL SCHOLARSHIPS 896 14170418 MERIT BASED SCHOLARSHIPS 557 971091 ALUMNI SCHOLARSHIPS 134 126362 OTHER SCHOLARSHIPS 1751 1053599 FAMILY ALLOWANCE 1 3000 YELLOW RIBBON SCHOLARSHIPS 7 35038 SEOG 560 280273 ENDOWED SCHOLARSHIPS 854 2896194 ANNUAL SCHOLARSHIP 107 367634 STUDENT LANGUAGE AWARDS 12 25000 MINORITY SCHOLARSHIP 270 878753 OTHER FUNDED SCHOLARSHIPS 13 59683 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE INSTITUTION AWARDS BOTH NEED BASED AND MERIT BASED FUNDS AND ARE DISTRIBUTED IN A FAIR AND EQUITABLE BASIS. FUNDS ARE AWARDED BASED ON THE INSTITUTION'S PACKAGING POLICIES AND AWARDING CRITERIA. STUDENTS MUST COMPLETE THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) ON A YEARLY BASIS TO APPLY FOR NEED BASED INSTITUTIONAL ASSISTANCE. THE FAFSA RESULTS ARE USED TO DETERMINE ELIGIBILITY FOR NEED BASED AWARDS BASED ON THE ESTABLISHED INSTITUTIONS PACKAGING POLICIES. SPECIAL CIRCUMSTANCES MAY BE CONSIDERED WHEN AWARDING NEED-BASED FUNDS AND ARE CONSIDERED ON AN INDIVIDUAL BASIS. STUDENT RECORDS/FILES ARE KEPT FOR 5 YEARS FROM THE DATE OF LAST ENROLLMENT---FILES WILL INCLUDE FAFSA'S AND ALL SUPPORTING DOCUMENTATION FOR DETERMINING ELIGIBILITY. THE COLLEGE MAINTAINS CONTROL OF THESE FUNDS BY APPLYING THEM DIRECTLY TO A STUDENTS BILLING INSTEAD OF AWARDING THEM DIRECLTY TO THE STUDENT ENSURING PROPER USE.. X X true true X X false false false false false false false false false PAREENA LAWRENCE 166196 0 0 0 0 0 17646 0 11792 0 195634 0 0 0 EVELYN CAMPBELL 139060 0 0 0 0 0 13909 0 5854 0 158823 0 0 0 KENT BARNDS 170066 0 35000 0 0 0 16900 0 15738 0 237704 0 0 0 LYNN JACKSON 178530 0 0 0 0 0 17426 0 5980 0 201936 0 0 0 STEVEN BAHLS 316519 0 30000 0 2803 0 33250 0 51823 0 434395 0 0 0 Travel for companions Schedule J, Part I, Line 1a THE PRESIDENT'S WIFE ACCOMPANIES HIM ON COLLEGE-RELATED BUSINESS AS PART OF HER EMPLOYMENT CONTRACT WITH THE COLLEGE. AS PART OF THE PRESIDENT'S CONTRACT HE IS REQUIRED TO RESIDE IN THE COLLEGE-OWEND RESIDENCE AT THE COLLEGE'S EXPENSE, INCLUDING BUT NOT LIMITED TO, GROUNDS KEEPING, GENERAL MAINTENANCE AND ALL UTILITIES. THE PRESIDENT'S RESIDENCE IS AVAILABLE FOR COLLEGE-RELATED BUSINESS AND ENTERTAINMENT ON A REGULAR AND CONTINUING BASIS. THESE BENEFITS ARE NOT CONSIDERED TAXABLE. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE TERMS OF STEVEN BAHLS', EMPLOYMENT CONTRACT STATE THAT AN ON CAMPUS HOME WILL BE PROVIDED, AND HE IS REQUIRED TO RESIDE IN SAID HOME. THIS IS A NONTAXABLE BENEFIT, AS THE ORGANIZATION HAS DETERMINED IT IS PROVIDED FOR BUSINESS PURPOSES. A ILLINOIS EDUCATIONAL FACILITY AUTHORITY 521297563 4520014E7 2003-02-13 7090000 CONSTRUCTION AND RENOVATION OF ATHLETIC FACILITIES, 2003B ISSUE false false false B ILLINOIS FINANCE AUTHORITY 861091967 NONENONEN 2007-06-28 5000000 CONSTRUCT NEW APARTMENTS AND RENOVATE RES HALLS false false false C QUAD CITIES REGIONAL DEVELOPMENT AUTHORITY 363580390 74731RAB7 2005-10-21 15000000 CONSTRUCT NEW RES HALLS AND RENOVATIONS false false false D QUAD CITIES REGIONAL DEVELOPMENT AUTHORITY 363580390 74731RAV3 2012-07-11 38702767 CONSTRUCTION OF DINING STUDENT LIFE CENTER AND RETIREMENT OF 2003A BOND ISSUE false false false A 0 0 7090000 0 0 0 49007 40993 0 7000000 0 0 2004 false false true true B 0 0 5000000 0 0 0 100000 0 0 4900000 0 0 2010 false false true true C 0 0 15000000 0 0 0 300000 57081 0 14642919 0 0 2008 false false true true D 0 0 38702767 847244 0 0 658033 0 0 7004189 30193301 0 2013 true false true true A false false false false false false 0.0000 0.0000 0.0000 false false 0 false true B false false false false false false 0.0000 0.0000 0.0000 false false 0 false true C false false false false false false 0.0000 0.0000 0.0000 false false 0 false true D false false false false false false 0.0000 0.0000 0.0000 false false 0 false true A false false false true true false 0 false false false 0 false false true B false false true false false false 0 false false false 0 false false true C false false false true true false 0.0 false false false 0.0 false false true D false true false false false false 0 false false false 0 false false true A false B false C false D false ISSUER NAME: Illinois Educational Facility Authority: Rebate Not Due Yet. Schedule K, Part IV, Line 2a THE CALCULATION FOR COMPUTING REBATE NOT DUE YET WAS PERFORMED ON JANUARY 7 2010. ISSUER NAME: Illinois Finance Authority: Rebate Not Due Yet. Schedule K, Part IV, Line 2a THE CALCULATION FOR COMPUTING REBATE NOT DUE YET WAS PERFORMED ON OCTOBER 21 2010. ISSUER NAME: Quad Cities Regional Development Authority: Rebate Not Due Yet. Schedule K, Part IV, Line 2a THE CALCULATION FOR COMPUTING REBATE NOT DUE YET WAS PERFORMED ON OCTOBER 21, 2010. ISSUER NAME: Illinois Educational Facility Authority: Exception to Rebate. Schedule K, Part IV, Line 2b THE CALCULATION FOR COMPUTING EXCEPTION TO REBATE WAS PERFORMED ON JANUARY 7 2010. ISSUER NAME: Quad Cities Regional Development Authority: Exception to Rebate. Schedule K, Part IV, Line 2b THE CALCULATION FOR COMPUTING EXCEPTION TO REBATE WAS PERFORMED ON OCTOBER 21, 2010. ISSUER NAME: Illinois Educational Facility Authority: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON JANUARY 7 2010. ISSUER NAME: Quad Cities Regional Development Authority: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON OCTOBER 21, 2010. NA N/A 19828 TUITION REMISSION EDUCATION KARIN YOUNGBERG SISTER TO BOARD MEMBER 109600 PAYMENT PURSUANT TO CONTRACT false JULIE PETERS SISTER TO BOARD MEMBER 15960 PAYMENT PURSUANT TO EMPLOYMENT CONTRACT false JANE BAHLS PRESIDENT'S WIFE 15000 PAYMENT PURSUANT TO CONTRACT false X 2 58912 OPINIONS OF EXPERTS X 12 532785 MARKET VALUE X 1 4500 OPINIONS OF EXPERTS X RADIO AIR TIME 1 1100 MARKET VALUE X BOARD TRAVEL EXPENSES 1 174 COST 1 false true false Explanations of reporting method for number of contributions Schedule M, Part I SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS RECEIVED ART - WORKS OF ART: NUMBER OF CONTRIBUTIONS RECEIVED COLLECTIBLES: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 18 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line other=RADIO AIR TIME NUMBER OF CONTRIBUTIONS Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND COMMENT VIA A SECURE WEBSITE PRIOR TO FILING; THE AUDIT COMMITTEE OF THE BOARD APPROVES THE FORM 990 BEFORE FILING. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE COLLEGE HAS A CONFLICT OF INTEREST POLICY INCLUDED WITHIN ITS CODE OF CONDUCT WHICH IS DISTRIBUTED ONLINE TO ALL EMPLOYEES VIA A PRINTED AND ELECTRONIC HANDBOOK. THE CODE REQUIRES THAT CONFLICTS BE DISCLOSED TO AN EMPLOYEE'S SUPERVISOR, THE GENERAL COUNSEL, OR THE COLLEGE PRESIDENT. THIS POLICY COVERS ALL EMPLOYEES AS WELL AS COLLEGE VISITORS, INCLUDING CONSULTANTS. TO AVOID A CONFLICT, EMPLOYEES ARE PROHIBITED FROM ACCEPTING A POSITION WITH ANOTHER EMPLOYER WITHOUT SUPERVISORY APPROVAL. ANY EMPLOYEE WISHING TO PERFORM CONSULTING SERVICES MUST OBTAIN PRIOR APPROVAL FROM THE PRESIDENT OF THE COLLEGE. FINALLY, GIFTS ARE STRICTLY LIMITED AND MUST BE DISCLOSED TO THE PRESIDENT'S OFFICE IF VALUED OVER $100. ADDITIONALLY, THE COLLEGE HAS A "SELF-STANDING" CONFLICT OF INTEREST POLICY WHICH IS REFERENCED IN THE CODE OF CONDUCT AND ALSO INCLUDED IN THE HANDBOOK. COMPLIANCE WITH THIS POLICY IS AFFIRMED EACH YEAR BY EACH INDIVIDUAL MEMBER OF THE BOARD OF TRUSTEES. THESE RESPONSES ARE REVIEWED BY THE GENERAL COUNSEL AND THE TRUSTEESHIP COMMITTEE; ANY POTENTIAL CONFLICTS WOULD ALSO BE REVIEWED BY THE AUDIT COMMITTEE AND EXECUTIVE COMMITTEE. ULTIMATELY, THE AUDIT COMMITTEE WOULD DETERMINE THE EXISTENCE OF A CONFLICT AND THE APPROPRIATE REMEDY, AND REPORT THESE TO THE BOARD. THE CONFLICT OF INTEREST POLICY PRECLUDES ANY INDIVIDUAL IN A CONFLICT OF INTEREST SITUATION FROM VOTING ON ANY PROPOSED TRANSACTION WHICH RELATES TO THE CONFLICT. REMEDIES BEYOND ABSTENTION FROM VOTING WOULD BE DETERMINED ON A CASE BY CASE BASIS. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE COMPENSATION COMMITTEE, COMPRISED OF INDEPENDENT BOARD MEMBERS ALONG WITH THE COLLEGE PRESIDENT, REVIEWS COMPENSATION OF TOP MANAGEMENT POSITIONS AT THE COLLEGE ON AT LEAST AN ANNUAL BASIS. THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION OF THE PRESIDENT OF THE COLLEGE IN THE ABSENCE OF THE PRESIDENT, ALSO ON AT LEAST AN ANNUAL BASIS. MINUTES ARE TAKEN DURING THESE MEETINGS. THE COMPENSATION COMMITTEE LAST MET IN JULY 2012. A VARIETY OF BENCHMARKING DATA IS REVIEWED BY THIS COMMITTEE IN DETERMINING APPROPRIATE COMPENSATION, INCLUDING BUT NOT LIMITED TO COMPARABILITY DATA MADE AVAILABLE BY CUPA, ELCA, AND THE CHRONICLE OF HIGHER EDUCATION. THE COMPENSATION COMMITTEE HAS BEEN CHARGED BY THE BOARD WITH THE RESPONSIBILITY OF EXERCISING THE "AUTHORITY OF THE BOARD" WITH RESPECT TO TERMS AND CONDITIONS OF EMPLOYMENT OF THE PRESIDENT AND OF OTHER SENIOR ADMINISTRATIVE EMPLOYEES OF THE COLLEGE. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THESE POSITIONS WERE LAST REVIEWED FOR SALARY YEAR BEGINNING SEPTEMBER 1,2012: COLLEGE PRESIDENT VICE PRESIDENT OF BUSINESS AND FINANCE VICE PRESIDENT OF ENROLLMENT COLLEGE CHAPLAIN VICE PRESIDENT AND DEAN OF STUDENT SERVICES VICE PRESIDENT OF ADVANCEMENT DEAN OF THE COLLEGE GENERAL COUNSEL Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE IN HARD COPY AND ELECTRONICALLY UPON REQUEST FROM THE PUBLIC. Number of contributions or items contributed. Schedule M, part I, column (b), Line other=BOARD TRAVEL EXPENSES NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line 18 NUMBER OF CONTRIBUTIONS RECEIVED Number of contributions or items contributed. Schedule M, part I, column (b), Line other=RADIO AIR TIME NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=BOARD TRAVEL EXPENSES NUMBER OF CONTRIBUTIONS