2013-07-15T11:13:45-05:00 2012-08-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2011-09-01 431430599 Cleveland University - Kansas City % CHRISTINA NICHOLSON CLEV 9132340600 10850 LOWELL AVE OVERLAND PARK KS 66210 CARL CLEVELAND III DC 2013-08-15 true Michael J Engle 8162216300 2011 2016-02-24 21:20:13Z CARL CLEVELAND III DC 10850 LOWELL AVE OVERLAND PARK KS 66210 3075699 false X www.cleveland.edu X 1987 MO THE CLEVELAND MISSION IS TO PROVIDE STRONG STUDENT-CENTERED ACADEMIC AND PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. 9 9 17 9 0 0 10000 25000 3536377 3049886 75636 0 -29239 813 3592774 3075699 0 0 0 0 1401591 1560972 0 0 30243 2087088 1596416 3488679 3157388 104095 -81689 895554 803802 188410 178347 707144 625455 TO PROVIDE A STRONG STUDENT-CENTERED ACADEMIC AND PROFESSIONAL EDUCATION WITH A FOCUS IN THE AREAS OF LIFE SCIENCES AND HEALTH PROMOTION THROUGH EDUCATION, SCHOLARSHIP AND SERVICE. false false 1761355 3049886 THIS ORGANIZATION WAS CREATED TO SUPPORT CLEVELAND CHIROPRACTIC COLLEGE. 1761355 true true false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false true false false false false false true true true true false false true 14 0 true 17 true false false false false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true true false false KS X CHRISTINA NICHOLSON 9132340600 10850 LOWELL AVE OVERLAND PARK KS 66210 X ERNST ANRIG DC 1.0 X X 0 0 0 ALLEN A ASHWORTH BS 1.0 X 0 0 0 CHARLES A EDDY DC 1.0 X X 0 0 0 TIMOTHY E MENG DC 1.0 X X 0 0 0 JAMES C ANDERSON 1.0 X 0 0 0 THE HONORABLE ANNA HO 1.0 X 0 0 0 EDWARD MCKENZIE DC 1.0 X 0 0 0 DANIEL FAHNESTOCK DC 1.0 X 0 0 0 ROSEMARIE WILSON DC 1.0 X 0 0 0 ANITA OSBORN 1.0 X 0 0 0 CARL CLEVELAND III DC 20.0 X 298043 0 7974 ASHLEY CLEVELAND 10.0 X 144713 0 4982 JEFFREY D KARP 10.0 X 181634 0 11234 624390 0 24190 3 false true false ENLIGHTENED SOLUTIONS IT SERVICES 426488 CRETCHER-HEARTLAND INSURANCE 178196 BKD LLP AUDIT SERVICES 116975 SEIGFREIDBINGHAMLEVYSELZER LEGAL SERVICES 145954 CAMPUS MANAGEMENT SOFTWARE SERVICES 113803 5 25000 25000 Tuition & Fees 611600 134196 134196 Management Fees 541610 2915690 2915690 3049886 0 0 0 0 0 0 0 Miscellaneous Revenue 900099 813 813 813 3075699 3049886 813 0 0 0 0 242248 24225 208333 9690 209669 209669 891682 294350 581384 15948 43756 25253 17973 530 92924 82678 10246 80693 45645 34080 968 0 99194 99194 150269 150269 0 0 0 116926 54380 62515 31 2999 2999 362721 319789 41870 1062 417368 354763 62605 0 19671 10222 8996 453 88501 43691 43478 1332 0 28322 26758 1564 0 0 44113 37734 6379 109425 82069 27356 EDUCATION 123501 122935 566 . . . 33406 24195 8982 229 3157388 1761355 1365790 30243 49324 0 0 0 0 0 423055 1449 0 0 0 0 0 0 0 0 2401 9499 317289 132817 209625 184472 0 0 0 0 0 0 0 0 211149 608382 895554 803802 188410 178347 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 188410 178347 X 707144 625455 0 0 0 0 707144 625455 895554 803802 -81689 X false true true X true true X X X false false false CCC 446000294 02 true 1955146 1 1955146 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126988 126988 51638 51638 0 138663 81179 57484 184472 RELATED PARTY RECEIVABLES 608382 608382 0 0 3075699 3157388 -81689 -81689 13375952 10300253 10300253 3075699 3075699 15953626 12796238 12796238 3157388 3157388 UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINES 2D & 4B LINE 2D: RELATED ORGANIZATIONS' REVENUE $10,687,513 ELIMINATIONS $ (387,260) ----------- TOTAL $10,300,253 =========== RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINES 2D & 4B LINE 2D: RELATED ORGANIZATIONS' EXPENSES $13,183,498 ELIMINATIONS (387,260) ----------- TOTAL $12,796,238 =========== X X X X false true false false false false false false false CARL CLEVELAND III DC 296976 0 0 0 1067 0 7350 0 624 0 306017 0 0 0 JEFFREY D KARP 181376 0 0 0 258 0 5610 0 5624 0 192868 0 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART 1, LINE 4B DR. CARL CLEVELAND III PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO ACCRUAL OR PAYMENTS WERE MADE FOR THE FISCAL YEAR ENDING 8/31/12, AND THE PREVIOUSLY ACCRUED PLAN WAS REDUCED BY $63,769. SEE PART V BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV, LINES 1 & 2 A) ELIZABETH CLEVELAND B) ELIZABETH CLEVELAND IS THE WIFE OF CARL CLEVELAND III DC, AN OFFICER OF CLEVELAND CHIROPRACTIC COLLEGE C) $51,423 D) ELIZABETH CLEVELAND'S COMPENSATION WAS PAID BY CLEVELAND CHIROPRACTIC COLLEGE(CCC) IN CALENDAR 2011 AND CLEVELAND UNIVERSITY(CU) IN CALENDAR 2012. HOWEVER, SHE IS AN OFFICER OF CLEVELAND COLLEGE FOUNDATION FUND, INC., A RELATED ORGANIZATION. THE FOUNDATION REIMBURSES 70% OF THE COMPENSATION EXPENSE INCURRED. E) NO A) ASHLEY CLEVELAND B) ASHLEY CLEVELAND IS THE DAUGHTER OF CARL CLEVELAND III DC, AN OFFICER OF CLEVELAND UNIVERSITY-KANSAS CITY (CUKC) C) $158,246 D) ASHLEY CLEVELAND IS AN EMPLOYEE OF CUKC E) NO FAMILY OR BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 Dr. Carl S Cleveland III is the father of Dr. Ashley Cleveland. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION A, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY ALL OFFICERS AND ACCOUNTING PERSONNEL OF CLEVELAND CHIROPRACTIC COLLEGE. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE 990. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C AT THE TIME OF HIRE OR ELECTION (IN THE CASE OF DIRECTORS) AND ANNUALLY THEREAFTER, THE OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PROVIDED THE APPLICABLE CONFLICT OF INTEREST DISCLOSURES WHICH SHALL BE COMPLETED TO IDENTIFY ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH IT IS BELIEVED A CONFLICT MAY ARISE. IF A CONFLICT ARISES, THE OFFICER, DIRECTOR, OR KEY EMPLOYEE ABSTAINS FROM THE VOTE OF THE CONFLICTED TRANSACTION. AN APPROPRIATE REPORT SHALL BE SUBMITTED TO THE EXECUTIVE BOARD CONCERNING ANY INTEREST DISCLOSED FOR MONITORING. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A THE PRESIDENT WAS COMPENSATED BY CLEVELAND UNIVERSITY - KANSAS CITY (CUKC). CUKC CONSULTED AN INDEPENDENT FIRM TO PREPARE A COMPENSATION STUDY, WHICH THE INDEPENDENT MEMBERS OF CUKC'S BOARD USED TO REVIEW THE WRITTEN COMPENSATION CONTRACT OF THE PRESIDENT. THE REVIEW PROCESS AND DECISION MAKING REGARDING THE PRESIDENT'S COMPENSATION IS DOCUMENTED BY CUKC. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. DR. CARL CLEVELAND'S COMPENSATION FORM 990, PART VII, SECTION A, LINE 1A DR. CARL CLEVELAND III PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. NO ACCRUAL OR PAYMENTS WERE MADE FOR THE FISCAL YEAR ENDING 8/31/12, AND THE PREVIOUSLY ACCRUED PLAN WAS REDUCED BY $63,769. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ERNST ANRIG DC TITLE:DIRECTOR/VICE CHAIRMAN HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ALLEN A ASHWORTH BS TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CHARLES A EDDY DC TITLE:DIRECTOR/CHAIRMAN HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TIMOTHY E MENG DC TITLE:DIRECTOR/SECRETARY/TREASURER HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES C ANDERSON TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THE HONORABLE ANNA HO TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:EDWARD MCKENZIE DC TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DANIEL FAHNESTOCK DC TITLE:DIRECTOR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROSEMARIE WILSON DC TITLE:DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ANITA OSBORN TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CARL CLEVELAND III DC TITLE:PRESIDENT HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ASHLEY CLEVELAND TITLE:PROVOST HOURS:30 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JEFFREY D KARP TITLE:COO HOURS:30 63-HOLMES PARKING LLC 10850 LOWELL AVE OVERLAND PARK KS 66210 431858535 PARKING KS 0 130711 NA CCC INTERNATIONAL LLC 10850 LOWELL AVE OVERLAND PARK KS 66210 161676535 EDUCATION KS 0 24114 NA CLEVELAND CHIROPRACTIC COLLEGE 10850 LOWELL AVE OVERLAND PARK KS 66210 446000294 EDUCATION MO 501(C)(3) 2 CUKC true CLEVELAND CHIROPRACTIC COLLEGE OF LA 590 N VERMONT AVE LOS ANGELES CA 90004 952988463 SUPPORT ORG CA 501(C)(3) 11A CCC true CLEVELAND COLLEGE FOUNDATION FUND INC 10850 LOWELL AVE OVERLAND PARK KS 66210 431822649 SUPPORT ORG MO 501(C)(3) 11A CCC true CCC CONDO ASSOCIATION 10850 LOWELL AVE OVERLAND PARK KS 66210 262152297 REAL ESTATE KS CCC C CORP 0 0 0.00000 false false false false false false false false false false true true true true true true false false CLEVELAND CHIROPRACTIC COLLEGE K 2548768 BOOK CLEVELAND CHIROPRACTIC COLLEGE P 2145635 BOOK CLEVELAND CHIROPRACTIC COLLEGE - LA K 550903 BOOK CLEVELAND CHIROPRACTIC COLLEGE - LA P 560000 BOOK CLEVELAND COLLEGE FOUNDATION FUND INC K 113198 BOOK CLEVELAND COLLEGE FOUNDATION FUND INC P 110000 BOOK CLEVELAND CHIROPRACTIC COLLEGE L 2121047 BOOK CLEVELAND CHIROPRACTIC COLLEGE O 2121047 BOOK