2014-05-15T08:01:05-05:00 2013-06-30 MALONEY NOVOTNY LLC 1111 SUPERIOR AVENUE SUITE 700 CLEVELAND OH 44114 990 2012-07-01 340714334 THE CLEVELAND INSTITUTE OF ART % ALMUT ZVOSEC CLEV 2164217000 11141 EAST BOULEVARD Suite CLEVELAND OH 441061710 ALMUT ZVOSEC 2164217000 2014-05-14 true CHRISTOPHER B ANDERSON 2163630100 2012 2015-11-30 17:44:51Z GRAFTON NUNES PRESIDENT 11141 EAST BLVD CLEVELAND OH 441061710 35510552 false X WWW.CIA.EDU X 1882 OH TO NURTURE THE INTELLECTUAL, ARTISTIC AND PROFESSIONAL DEVELOPMENT OF STUDENTS AND COMMUNITY MEMBERS THROUGH RIGOROUS VISUAL ARTS AND DESIGN EDUCATION. 41 39 569 50 164685 -62977 9252720 10013406 17797492 18973598 770130 1452304 -196732 414165 27623610 30853473 8059819 8900187 0 0 10149708 10321410 0 7577 949421 6636625 5895093 24846152 25124267 2777458 5729206 65814889 73194867 6681108 6344004 59133781 66850863 THE MISSION STATEMENT OF THE CLEVELAND INSTITUTE OF ART IS AS FOLLOWS: TO NURTURE THE INTELLECTUAL, ARTISTIC AND PROFESSIONAL DEVELOPMENT OF STUDENTS AND COMMUNITY MEMBERS THROUGH RIGOROUS VISUAL ARTS AND DESIGN EDUCATION. false false 23051241 8900187 19223078 THE CLEVELAND INSTITUTE OF ART IS AN INDEPENDENT COLLEGE OF ART AND DESIGN COMMITTED TO LEADERSHIP AND VISION IN ALL FORMS OF VISUAL ARTS EDUCATION. THE INSTITUTE'S MISSION IS TO MAKE AN ENDURING CONTRIBUTION THROUGH EDUCATION, RESEARCH AND SERVICE TO DIVERSE COMMUNITIES, BOTH IMMEDIATE AND GLOBAL. THE INSTITUTE RECOGNIZES THE IMPORTANCE OF THE VISUAL ARTS IN CULTURE AND THE POTENTIAL FOR ARTISTS TO CONTRIBUTE TO THE NEEDS OF SOCIETY. THE UNDERGRADUATE PROGRAM HAD 556 STUDENTS ENROLLED IN THE FALL OF 2012. 23051241 true true false true false false false true false true true false false true true true false true true false false false false false false false false false true true false false false false false false false false true false false false false true true true false false true 102 0 true 569 true true true false false false false false false false false false X 41 39 false false false false false false false true true false false true true true true true false true true true false OH X ALMUT ZVOSEC 2164217000 11141 EAST BLVD CLEVELAND OH 441061710 Fran Belkin 5.0 X 0 0 0 Steven M Cencula 1.0 X 0 0 0 Frederick Clarke 4.0 X 0 0 0 Ron Copfer 1.0 X 0 0 0 Robin J Davenport 1.0 X 0 0 0 Joseph S Dehner 1.0 X 0 0 0 Ruth Swetland Eppig 5.0 X 0 0 0 Marsha B Everett 1.0 X 0 0 0 Meg Fulton-Mueller 1.0 X 0 0 0 Cynthia Prior Gascoigne 1.0 X 0 0 0 Robert A Glick 1.0 X 0 0 0 Victor Goldberg MD 1.0 X 0 0 0 Deba Jean Gray 1.0 X 0 0 0 Matthew L Greene 1.0 X 0 0 0 Joseph Hahn MD 1.0 X 0 0 0 Michelle F Harris PhD 2.0 X 0 0 0 Barbara Hawley 2.0 X 0 0 0 Sally Stecher Hollington 1.0 X 0 0 0 Donald Insul 3.0 X 0 0 0 Toby Devan Lewis 1.0 X 0 0 0 Yan Maschke 1.0 X 0 0 0 Rex Garrison Mason 1.0 X 0 0 0 Heather Moore 1.0 X 0 0 0 Laura Ospanik 1.0 X 0 0 0 Rene Polin 1.0 X 0 0 0 John Schulze 5.0 X 0 0 0 Michael Schwartz 8.0 X 0 0 0 Phyllis Seltzer 1.0 X 0 0 0 Robert M Siewert 3.0 X 0 0 0 Daniel Simon MD 1.0 X 0 0 0 Karen Skunta 1.0 X 0 0 0 Carey L Spencer 1.0 X 0 0 0 John Spirk 1.0 X 0 0 0 Janet Spreen 1.0 X 0 0 0 Joy Sweeney 1.0 X 0 0 0 William A Valerian 4.0 X 0 0 0 Peter van Dijk 3.0 X 0 0 0 Jeffrey M Weiss 1.0 X 0 0 0 Kirk Zehnder 1.0 X 0 0 0 Grafton Nunes 40.0 X X 238544 0 92120 Nancy McEntee 35.0 X X 55141 0 3420 R Michael Cole 40.0 X 132744 0 24163 Chris Whittey 40.0 X 154925 0 21893 Mark Inglis 40.0 X 123524 0 22599 Almut Zvosec 40.0 X 131869 0 22069 Robert Borden 40.0 X 116781 0 32207 Howard Weiner 40.0 X 114511 0 22174 1068039 0 240645 7 false true false STANTEC ARCHITECTURE INC 13980 COLLECTIONS CENTER DR CHICAGO IL 60693 ARCHITECTURE SVCS. 650541 CASE WESTERN RESERVE UNIVERSITY 10900 EUCLID AVENUE CLEVELAND OH 44106 STUD.HSG&MEAL PLAN 1382546 SECURITAS SECURITY PO BOX 403412 ATLANTA GA 30384 SECURITY SERVICES 318306 ANTHEM BCBS OH GROUP P O BOX 105673 ATLANTA GA 30348 MEDICAL INS SVCS 991067 JENZABAR INC PO BOX 845939 BOSTON MA 022845939 SOFTWARE SERVICES 144939 11 1378873 8634533 1157835 10013406 TUITION AND FEES 900099 18577003 18577003 AUXILIARY SERVICES 900099 396595 396595 18973598 539994 539994 0 0 0 0 0 5569389 4657079 912310 912310 912310 0 0 0 CINEMATHEQUE 713910 155538 155538 INCOME FROM SUBSIDIARIES 900099 217320 217320 OTHER 713910 41307 32160 9147 414165 30853473 19223078 164685 1452304 0 8900187 8900187 0 0 909400 393820 234454 281126 0 7681971 7040284 283606 358081 203849 183974 12292 7583 905410 817133 54596 33681 620780 560254 37433 23093 0 66993 66993 57000 57000 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USE OF ENDOWMENT FUNDS, PART V, LINE 4: THE INSTITUTE'S ENDOWMENT CONSISTS OF FUNDS FUNCTIONING AS ENDOWMENT AND PERMANENTLY RESTRICTED ENDOWMENT FUNDS REPRESENTING ENDOWMENT GIFTS RESTRICTED BY DONORS IN PERPETUITY. THE INSTITUTE USES ITS ENDOWMENT FUNDS TO FURTHER ITS EXEMPT EDUCATIONAL PURPOSES. FIN 48 (ASC 740) FOOTNOTE, PART X, LINE 2: INCOME TAXES - THE INSTITUTE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE, EXCEPT THAT IF THE INSTITUTE HAS ANY UNRELATED BUSINESS INCOME, SUCH INCOME WOULD BE TAXABLE. EFFECTIVE JULY 1, 2009, THE INSTITUTE ADOPTED THE NEW PROVISIONS OF ASC TOPIC 740, "ACCOUNTING FOR INCOME TAXES," WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE PROVISIONS PRESCRIBE CERTAIN CRITERIA FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THESE PROVISIONS ALSO PROVIDE GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. INTEREST, IF ANY, WILL BE CLASSIFIED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS A COMPONENT OF INTEREST EXPENSE AND STATUTORY PENALTIES, IF ANY, WILL BE CLASSIFIED AS A COMPONENT OF STATE AND LOCAL INCOME TAX EXPENSE. AS OF JUNE 30, 2013, THE INSTITUTE'S AND ITS SUBSIDIARIES' INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. OTHER CHANGES IN REVENUE, PART XI, LINE 4B: STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990: $8,900,187 OTHER CHANGES IN EXPENSES, PART XII, LINE 4B: STUDENT FINANCIAL AID, WHICH WAS SHOWN AS A REDUCTION OF REVENUE ON FINANCIAL STATEMENTS BUT AS AN EXPENSE IN PART IX OF FORM 990: $8,900,187 USE OF ART COLLECTION ITEMS, PART III, ITEM 3A: THE RECENTLY DONATED ART COLLECTION IS TEMPORARILY IN STORAGE. THE INSTITUTE WILL DISPLAY THE COLLECTION IN ITS GALLERY IN THE NEAR FUTURE. DESCRIPTION OF ORGANIZATION'S COLLECTION, PART III, LINE 4: THE INSTITUTE RECEIVED A DONATION OF AN ART COLLECTION FROM A FORMER DEAN OF STUDENTS. THE COLLECTION ENCOMPASSES WELL OVER 200 PAINTINGS, PRINTS, SCULPTURAL OBJECTS, MASKS, AND OTHER WORKS OF ART, MAINLY FROM AFRICA. THE INSTITUTE INTENDS TO DISPLAY THE COLLECTION IN ITS NEW GALLERY, THE ANN AND NORMAN ROULET STUDENT AND ALUMNI GALLERY. THIS GALLERY WILL ALLOW STUDENTS TO EXHIBIT THEIR WORK FOR THE ART COMMUNITY AND THE PUBLIC. THE COLLECTION WILL ALSO BE USED FOR ART HISTORY CLASSES. true true true true true true true false false false false false false false false true false true PUBLICATION OF RACIALLY NONDISCRIMINATORY POLICY, LINE 3: THE INSTITUTE'S NONDISCRIMINATION POLICY IS INCLUDED IN PUBLICATIONS, INCLUDING COURSE CATALOGS, AND ADVERTISEMENTS. AID FROM A GOVERNMENTAL AGENCY, LINE 6A: THE CLEVELAND INSTITUTE OF ART RECEIVES STUDENT FINANCIAL ASSISTANCE FROM THE U.S. DEPARTMENT OF EDUCATION. THE PROGRAM CONSISTS OF THE FOLLOWING: FEDERAL PELL GRANT PROGRAM, FEDERAL SUPPLEMENTAL EDUCATION & OPPORTUNITY GRANT PROGRAM, FEDERAL WORK STUDY PROGRAM, AND FEDERAL PERKINS LOAN PROGRAM. true STUDENT FINANCIAL AID 551 8900187 MONITORING USE OF GRANT FUNDS, PART I, LINE 2: THE INSTITUTE ENSURES THAT ITS GRANTS OF FINANCIAL AID ARE USED BY STUDENTS FOR EDUCATIONAL PURPOSES BY CREDITING THE AID DIRECTLY TO THE STUDENTS' ACCOUNTS OR THROUGH ITS FINANCIAL AID COMPLIANCE PROCESSES. THE INSTITUTE ALSO PROVIDES FUNDING FOR TRAVEL EXPENSES, WHICH HAS BEEN INCLUDED IN THE TOTAL ABOVE, FOR STUDENTS WHOSE PROJECT PROPOSALS HAVE BEEN APPROVED BY THE PRESIDENT. X true true X X X false true false false false false false false true true Grafton Nunes 228544 0 10000 0 0 0 5460 0 86660 0 330664 0 10000 0 R Michael Cole 132744 0 0 0 0 0 5728 0 18435 0 156907 0 0 0 Chris Whittey 154925 0 0 0 0 0 0 0 21893 0 176818 0 0 0 Almut Zvosec 131869 0 0 0 0 0 5273 0 16796 0 153938 0 0 0 BENEFITS PROVIDED TO CERTAIN EMPLOYEES, PART I, LINE 1A: THE INSTITUTE PAYS FOR DUES TO A SOCIAL CLUB FOR ITS PRESIDENT, GRAFTON NUNES. MR. NUNES USES THE CLUB ENTIRELY FOR BUSINESS PURPOSES, AND ACCORDINGLY, HE DOES NOT REALIZE ANY TAXABLE INCOME FROM THE PAYMENTS. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, PART I, LINE 4B: THE INSTITUTE SPONSORS A SECTION 457(B) PLAN FOR CERTAIN EXECUTIVES. CONTRIBUTIONS TO THE PLAN ARE ENTIRELY MADE UP OF SALARY DEFERRALS FROM THE PARTICIPANTS. THERE IS NO EMPLOYER MATCH OR OTHER EMPLOYER CONTRIBUTION TO THIS PLAN. THERE WERE NO SALARY DEFERRALS TO THE PLAN THIS YEAR. INITIAL CONTRACT EXCEPTION INFORMATION, PART I, LINE 8: ALL COMPENSATION AND BENEFIT PAYMENTS TO GRAFTON NUNES, THE INSTITUTE'S PRESIDENT, WERE MADE IN ACCORDANCE WITH HIS FIRST EMPLOYMENT CONTRACT WITH THE INSTITUTE. THE CONTRACT WAS NEGOTIATED BY THE BOARD OF DIRECTORS, WHO WERE INDEPENDENT OF MR. NUNES, BEFORE HE JOINED THE INSTITUTE. IT IS THE INSTITUTE'S POSITION THAT THE PROVISIONS OF REGULATION SECTION 53.4958-4(a)(3), THE SO-CALLED "INITIAL CONTRACT EXCEPTION," APPLY TO THESE PAYMENTS OF COMPENSATION AND BENEFITS. ADDITIONAL INFORMATION REGARDING BENEFITS, PART II, LINE D: NONTAXABLE BENEFITS FOR GRAFTON NUNES AND ALMUT ZVOSEC SHOWN ON SCHEDULE J, PART II, COLUMN D AND FORM 990, PART VII, COLUMN F INCLUDE $61,500 AND $15,500, RESPECTIVELY, FOR THE ESTIMATED BENEFIT VALUE OF TUITION SCHOLARSHIPS THROUGH THE TUITION EXCHANGE PROGRAM, A RECIPROCAL EDUCATIONAL SCHOLARSHIP PROGRAM BETWEEN MEMBER INSTITUTIONS, OF WHICH THE INSTITUTE IS A MEMBER. X 0 N/A X 12 1157835 FMV X INSTRUCTIONAL EQUIPMENT & SUPPLIES 6 0 N/A false true true USE OF THIRD PARTIES, PART I, LINE 32B: THE INSTITUTE UTILIZES THE SERVICES OF BROKERS TO SELL DONATED SECURITIES AND DONATED REAL ESTATE. THE FEES CHARGED BY THE BROKERS ARE AT OR BELOW FAIR MARKET VALUE. RECORDING REVENUE FOR CERTAIN GIFTS, PART I, LINE 33: THE INSTITUTE DID NOT RECORD REVENUE FOR GIFTS OF BOOKS AND GIFT CERTIFICATES BECAUSE IT CONSIDERED THE AMOUNTS IMMATERIAL. REVIEW OF FORM 990, FORM 990, PART VI, LINE 11B: AFTER PREPARATION OF FORM 990 BY MANAGEMENT AND THE INDEPENDENT PUBLIC ACCOUNTANTS, AND PRIOR TO FILING, THE AUDIT COMMITTEE REVIEWS THE FORM IN DETAIL AND MANAGEMENT DISTRIBUTES AN ELECTRONIC COPY OF THE FORM 990 TO THE VOTING MEMBERS OF THE BOARD. IN ADDITION, THE AUDIT COMMITTEE REPORTS BACK TO THE BOARD OF DIRECTORS SUMMARIZING ITS REVIEW OF THE RETURN WITH THE INDEPENDENT PUBLIC ACCOUNTANTS. MONITORING AND ENFORCEMENT OF CONFLICT POLICY, FORM 990, PART VI, LINE 12C: EACH YEAR A CONFLICT OF INTEREST QUESTIONNAIRE IS GIVEN TO THE BOARD OF DIRECTORS, OFFICERS, AND CERTAIN OTHER EMPLOYEES TO BE COMPLETED. THE PRESIDENT REVIEWS THE QUESTIONNAIRES FOR ANY CONFLICTS. WHEN A CONFLICT ARISES, THE INDIVIDUAL WITH THE CONFLICT IS NOT PERMITTED TO VOTE OR PARTICIPATE IN THE DISCUSSION OF THE PROPOSED TRANSACTION. THE DECISION ABOUT THE TRANSACTION IS MADE BY PERSONS WHO HAVE NO CONFLICT OF INTEREST WITH THE TRANSACTION. COMPENSATION DETERMINATION, FORM 990, PART VI, LINE 15: THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD WHOSE MEMBERS ARE INDEPENDENT OF THE PRESIDENT. THE COMMITTEE USES COMPARABILITY DATA TO ENSURE REASONABLENESS OF COMPENSATION. THE SAME COMMITTEE ALSO REVIEWS COMPENSATION FOR VICE PRESIDENT POSITIONS AS PART OF THE BUDGETING PROCESS. THE EXECUTIVE COMMITTEE OF THE BOARD APPROVES THE COMPENSATION COMMITTEE'S RECOMMENDATIONS. AVAILABILITY OF DOCUMENTS, FORM 990, PART VI, LINE 19: THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INFORMATION ON FORMS W-2 ISSUED IN 2012, FORM 990, PART I, LINE 5 AND PART V, LINE 2A: THE TOTAL OF 569 OF FORMS W-2 ISSUED IN 2012 IS MADE UP OF THE FOLLOWING: STUDENTS ON WORK-STUDY PROGRAMS: 244; FACULTY AND ADMINISTRATIVE STAFF: 220; PART-TIME EMPLOYEES: 105 DOCUMENT RETENTION POLICY, FORM 990, PART VI, LINE 14: THE INSTITUTE IS OPERATING ACCORDING TO DOCUMENT RETENTION AND DESTRUCTION GUIDELINES. THE FORMAL WRITTEN POLICY IS BEING DEVELOPED AND WILL BE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL WHEN COMPLETE. AS SUCH, WE ARE REQUIRED TO ANSWER THE QUESTION ON LINE 14 OF PART VI "NO" EVEN THOUGH DOCUMENT RETENTION AND DESTRUCTION PROCEDURES ARE BEING UTILIZED AT THE INSTITUTE. 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