2013-11-05T13:29:46-06:00 2013-06-30 DAVIS & HODGDON ASSOCIATES CPAS PLC 33 BLAIR PARK RD STE 201 WILLISTON VT 05495 990 2012-07-01 030197728 STERLING COLLEGE STER 8025867711 PO BOX 72 CRAFTSBURY COMMON VT 05827 MATTHEW DERR 8025867711 2013-10-06 true BRET HODGDON 8028781963 2013-10-28 2012 2015-11-30 17:44:51Z MATTHEW DERR PO BOX 72 CRAFTSBURY COMMON VT 05827 5683226 false X WWW.STERLINGCOLLEGE.EDU X 1958 VT THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. 18 18 111 10 0 1110149 734135 4004993 3999786 142319 123686 10367 11320 5267828 4868927 1673404 1737776 0 1858901 1981868 0 122856 1390240 1670233 4922545 5389877 345283 -520950 3275380 3076781 805129 1127480 2470251 1949301 X THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. false false 1617833 3209751 PROVIDED ACADEMIC INSTRUCTION TO COLLEGE STUDENTS. 420306 776203 PROVIDED FOOD SERVICES, HOUSING, BOOKSTORE AND OTHER SERVICES TO STUDENTS. 655023 13832 COSTS INCURRED IN RECRUITING, ENROLLING AND PROVIDING HEALTH AND COUNSELING SERVICES TO STUDENTS. 1857994 1737776 SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS. 1857994 1737776 4551156 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 30 0 111 true false false false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true false false true true false X MS DEBORAH CLARK 8025867711 PO BOX 72 CRAFTSBURY COMMON VT 05827 JOHN ELDER PHD 2.00 X 0 0 0 PETE CHEHAYL 2.00 X X 0 0 0 CATHERINE DONNELLY 2.00 X 0 0 0 MELISSA FISHER 2.00 X 0 0 0 STEPHANIE GEORGE 2.00 X 0 0 0 THADDEUS GULDBRANDSEN 2.00 X 0 0 0 PENNY SCHMITT 2.00 X 0 0 0 MARION BURROS 2.00 X 0 0 0 ANN GUYER 2.00 X 0 0 0 RICHARD DETWEILDER 2.00 X 0 0 0 TOM STEARNS 2.00 X 0 0 0 WENDY KOENIG 2.00 X 0 0 0 ROBERT SHELTON JD 2.00 X X 0 0 0 DAVID STONER 2.00 X X 0 0 0 JON LARSEN 2.00 X X 0 0 0 RIAN FRIED 2.00 X 0 0 0 CHRISTINA HAYWARD 2.00 X 0 0 0 KENNETH GIBBONS 2.00 X 0 0 0 WILLIAM WOOTTON 40.00 X 97476 0 15116 MATTHEW DERR 40.00 X 37884 0 4454 135360 19570 false false false 160538 573597 22090 734135 TUITION & FEES 611600 3209751 3209751 AUXILIARY SERVICES 611600 776203 776203 OTHER PROGRAM SERVICE REVENUE 611600 13832 13832 3999786 14797 14797 10710 10710 10710 10710 922213 813324 108889 108889 108889 1585 975 610 610 4868927 3999786 135006 1737776 1737776 139636 108477 25798 5361 1399410 1087149 258538 53723 58015 45070 10718 2227 227183 143529 68035 15619 157624 122452 29121 6051 2393 2393 18700 18700 182118 122491 53282 6345 30780 22882 7848 50 219148 123027 87105 9016 24378 5447 18931 397082 337531 58811 740 60444 38613 8133 13698 8177 6053 2058 66 50530 173 50357 120323 96258 24065 41755 16776 24979 FOOD 217501 216657 844 SCHOOL TRIPS 116863 88228 25263 3372 MISCELLANEOUS 44403 31936 6835 5632 OUTDOOR PROGRAM SUPPLIES 38548 38548 97090 162083 -65105 112 5389877 4551156 715865 122856 232482 42121 503 323 36525 83050 52853 27630 3155 2147 77939 52652 4100985 2200474 1616837 1900511 859872 922213 395214 46134 3275380 3076781 92848 127997 183772 158542 528509 840941 805129 1127480 X 1581518 944696 299144 415016 589589 589589 2470251 1949301 3275380 3076781 -520950 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 838263 123950 -40000 922213 876051 2212 -40000 838263 710304 165747 876051 633127 77177 710304 589589 244830 -126292 -75000 633127 0.36070 0.63930 false false 321065 321065 3216009 1740685 1475324 304691 259831 44860 259220 199958 59262 1900511 4869902 975 975 4868927 4868927 5390852 975 975 5389877 5389877 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE COLLEGE ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE COLLEGE IS NO LONGER SUBJECT TO THE U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2010. IN THE NORMAL COURSE OF BUSINESS, THE COLLEGE IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE COLLEGE BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2013 AND 2012. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS NET OF REVENUE ON 990 975 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS NET OF REVENUE ON 990 975 true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 STERLING RECRUITS ITS STUDENTS NATIONALLY AND THE RACIALLY NONDISCRIMINATORY POLICY OF THE INSTITUTION IS CLEARLY STATED IN ALL RECRUTING MATERIALS MANAGEMENT BELIEVES THAT THE PLACEMENT OF ADS IN LOCAL NEWPAPERS OR IN THE LOCAL BROADCAST MEDIA WOULD NOT SERVE THE PURPOSE OF NOTIFYING PROSPECTIVE STUDENTS OF SUCH POLICIES AND THAT COMPLIANCE WITH SECTION 403 IS SATISFIED FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 COLLEGE RECEIVES FEDERAL AID AS TUITION REIMBUSEMENT FOR STUDENTS ELIGIBLE TO RECEIVE AID false GRANTS PAID TO INDIVIDUAL 107 1737776 ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE MANAGEMENT TEAM REVIEWS THE RETURN AND COMPARES IT TO THE AUDIT IN DETAIL BEFORE FILING THE RETURN. THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO IT BEING FILED. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS PROVIDE BIOGRAPHIES AND COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE REVIEWED AND MEMBERS ARE ASKED TO UPDATE OR CORRECT THEIR CONFLICT OF INTEREST STATEMENT IF BASED ON THE BIOGRAPHIES, AND OTHER INFORMATION THAT MAY BE AVAILABLE, A CONFLICT IS FOUND THAT IS NOT NOTED CORRECTLY IN THE STATEMENT. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS THE PRESIDENT'S PERFORMANCE ANNUALLY AND DETERMINES APPROPRIATE SALARY BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SALARIES ARE REVIEWED ANNUALLY BY THE PRESIDENT AND COMPENSATIO IS SET BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION AND/OR GENERAL EQUITY BUMPS AND ACCROSS THE BOARD INCREASES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 COGS NET OF REVENUE ON 990 975 COGS NET OF REVENUE ON 990 -975