SIMPSON UNIVERSITY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SIMPSON UNIVERSITY (EIN 94-1339635)
- Tax period
- 2012-05-01 to 2013-04-30
- Filed
- 2013-10-30
- IRS object ID
- 201323039349301347
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-30T19:02:53-05:00 | Timestamp |
| Tax Period End Date | 2013-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942222122 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MATSON AND ISOM | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1726 COURT STREET | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-05-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941339635 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SIMP | NameControl |
| Phone | 5302245600 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRADLEY E WILLIAMS | Name |
| Title | EXECUTIVE VP AND TREASURER | Title |
| Phone | 5302245600 | Phone |
| Date Signed | 2013-10-22 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVE PITMAN | Name |
| PTIN | P00131453 | PTIN |
| Phone | 5302412515 | Phone |
| Date Prepared | 2013-10-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRADLEY E WILLIAMS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 26932136 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SIMPSONU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1955 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH AND CHARACTER. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 824 | TotalNbrEmployees |
| Total Nbr Volunteers | 22 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1265857 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 858397 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 24285301 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25418935 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 428 | InvestmentIncomePriorYear |
| Investment Income Current Year | 20694 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 625201 | OtherRevenuePriorYear |
| Other Revenue Current Year | 634110 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 26176787 | TotalRevenuePriorYear |
| Total Revenue Current Year | 26932136 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6230744 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6790088 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 12185496 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12786518 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7177227 | OtherExpensePriorYear |
| Other Expenses Current Year | 7552265 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25593467 | TotalExpensesPriorYear |
| Total Expenses Current Year | 27128871 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 583320 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -196735 | RevenuesLessExpensesCY |
| Total Assets BOY | 27105508 | TotalAssetsBOY |
| Total Assets EOY | 26735240 | TotalAssetsEOY |
| Total Liabilities BOY | 20109363 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19935830 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6996145 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6799410 | NetAssetsOrFundBalancesEOY |
| Mission Description | SIMPSON UNIVERSITY IS A CHRIST-CENTERED LEARNING COMMUNITY COMMITTED TO DEVELOPING EACH STUDENT IN MIND, FAITH, AND CHARACTER FOR A LIFE-TIME OF MEANINGFUL WORK AND SERVICE IN A CONSTANTLY CHANGING WORLD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 21230499 | Expense |
| Grants | 6790088 | Grants |
| Revenue | 25418935 | Revenue |
| Description | SIMPSON UNIVERSITY IS AN INSTITUTION OF HIGHER LEARNING OFFERING LIBERAL ARTS AND PROFESSIONAL STUDIES DEGREES AND A GRADUATE SCHOOL. THE UNIVERSITY SERVED APPROXIMATELY 750 TRADITIONAL UNDERGRADUATE STUDENTS, 280 CONTINUING STUDIES STUDENTS, AND 240 EDUCATION AND GRADUATE LEVEL STUDENTS. | Description |
| Total Program Service Expense | 21230499 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 52 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 824 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CO | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5302445600 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DR JO ANNE CRIPE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DR BETTY DEAN | |||||||
| TRUSTEE CHAIR | 1.00 | X | 0 | 0 | 0 | ||
| KATHY EVANS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL FITZPATRICK | |||||||
| TRUSTEE SECRETARY | 1.00 | X | 0 | 0 | 0 | ||
| DAVID S RICHEY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RAYMOND HOMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DR WILLIAM MALICK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARK MATHESON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LINDA E PROUTY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| REV R DOUGLAS SWINEBURNE JR | |||||||
| TRUSTEE VICE CHAIR | 1.00 | X | 0 | 0 | 0 | ||
| LUE THAO | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HAROLD W KIMBALL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| NORM F REINHARDT | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JULIE IRVING | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DR LARRY MCKINNEY | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 201652 | 0 | 17634 | X | ||
| BRADLEY E WILLIAMS | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 147248 | 0 | 15239 | X | ||
| GORDON FLINN | |||||||
| SECRETARY | 40.00 | 124319 | 0 | 14073 | X | ||
| RICHARD BROWN | |||||||
| VP-STUDENT DEVELOPMENT | 40.00 | 113903 | 0 | 13530 | X | ||
| JB TOLBERT | |||||||
| VP OF ENROLLMENT MANAGEMENT | 40.00 | 106119 | 0 | 12145 | X | ||
| ROBIN DUMMER | |||||||
| INTERIM PROVOST | 40.00 | 135082 | 0 | 15321 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 828323 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 87942 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 235936 | GovernmentGrants |
| All Other Contributions | 622461 | AllOtherContributions |
| Total Contributions | 858397 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611310 | 22070835 | 22070835 |
| RESIDENCE HALLS AND MEALS | 611310 | 3348100 | 3348100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25418935 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20694 | TotalRevenueColumn |
| Exclusion | $20,694 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 597570 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 597570 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 597570 | TotalRevenueColumn |
| Exclusion | $597,570 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BOOKSTORE/COFFEE SHOP | Description |
| Business Code | 451211 | BusinessCode |
| Total Revenue Column | 36540 | TotalRevenueColumn |
| Exclusion | $36,540 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 36540 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 26932136 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25418935 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $654,804 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6790088 | Total |
| Program Services | 6790088 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453481 | Total |
| Management And General | 453481 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9865034 | Total |
| Program Services | 7467033 | ProgramServices |
| Management And General | 2398001 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303100 | Total |
| Program Services | 214334 | ProgramServices |
| Management And General | 88766 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1392904 | Total |
| Program Services | 886562 | ProgramServices |
| Management And General | 506342 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 771999 | Total |
| Program Services | 545896 | ProgramServices |
| Management And General | 226103 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132023 | Total |
| Program Services | 538 | ProgramServices |
| Management And General | 131485 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38956 | Total |
| Management And General | 38956 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 158504 | Total |
| Program Services | 87322 | ProgramServices |
| Management And General | 71182 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 331614 | Total |
| Program Services | 241077 | ProgramServices |
| Management And General | 90537 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1013857 | Total |
| Program Services | 755275 | ProgramServices |
| Management And General | 258582 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 579370 | Total |
| Program Services | 478720 | ProgramServices |
| Management And General | 100650 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 748094 | Total |
| Program Services | 682811 | ProgramServices |
| Management And General | 65283 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178868 | Total |
| Program Services | 104951 | ProgramServices |
| Management And General | 73917 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 839512 | Total |
| Program Services | 580271 | ProgramServices |
| Management And General | 259241 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 942559 | Total |
| Program Services | 651497 | ProgramServices |
| Management And General | 291062 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205277 | Total |
| Program Services | 160403 | ProgramServices |
| Management And General | 44874 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CAMPUS MEALS | 971598 | 956232 | 15366 |
| EQUIPMENT MAINTENANCE | 964445 | 275477 | 688968 |
| STUDENT ACTIVITIES | 254833 | 228256 | 26577 |
| FEES AND PERMITS | 24722 | 16261 | 8461 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 168033 | Total |
| Program Services | 107495 | ProgramServices |
| Management And General | 60538 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27128871 | Total |
| Program Services | 21230499 | ProgramServices |
| Management And General | 5898372 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4045 | BOY |
| EOY | 4043 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2781057 | BOY |
| EOY | 2872833 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4339 | BOY |
| EOY | 137796 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 432725 | BOY |
| EOY | 375511 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5012316 | BOY |
| EOY | 4934669 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 35671992 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 17596738 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18341320 | BOY |
| EOY | 18075254 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 529706 | BOY |
| EOY | 335134 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27105508 | BOY |
| EOY | 26735240 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1099225 | BOY |
| EOY | 1005244 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18251970 | BOY |
| EOY | 18219427 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 368948 | BOY |
| EOY | 368948 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 389220 | BOY |
| EOY | 342211 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20109363 | BOY |
| EOY | 19935830 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6761987 | BOY |
| EOY | 6545145 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124422 | BOY |
| EOY | 133226 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109736 | BOY |
| EOY | 121039 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6996145 | BOY |
| EOY | 6799410 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27105508 | BOY |
| EOY | 26735240 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -196735 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1176420 | OtherCostOrOtherBasis |
| Book Value | 1176420 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 25102106 | OtherCostOrOtherBasis |
| Depreciation | 17596738 | Depreciation |
| Book Value | 7505368 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8248435 | OtherCostOrOtherBasis |
| Book Value | 8248435 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1145031 | OtherCostOrOtherBasis |
| Book Value | 1145031 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 18075254 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | STUDENT DEPOSITS | Description |
| Amount | $342,211 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 342211 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | ON MAY 1, 2008, THE UNIVERSITY ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB ASC 740, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF FASB ASC 740-10 DID NOT HAVE A MATERIAL EFFECT ON THE UNIVERSITY. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | CATALOGS, PUBLICATIONS, BROCHURES, AND ADVERTISING |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE UNIVERSITY RECEIVES FEDERAL ASSISTANCE TO AWARD FINANCIAL AID TO ELIGIBLE STUDENTS. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EAST ASIA AND PACIFIC | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Type Of Activities Conducted | PROGRAM SERVICE | TypeOfActivitiesConducted |
| Specific Services Provided | MASTER OF ARTS | SpecificServicesProvided |
| Total Expenditures | 51008 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 51008 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 51008 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS $0 TO $5,000 | 352 | 444341 |
| SCHOLARSHIPS $5,001 TO $10,000 | 439 | 3293373 |
| SCHOLARSHIPS $10,001 TO $15,000 | 184 | 2204651 |
| SCHOLARSHIPS $15,001 TO $20,000 | 29 | 486849 |
| SCHOLARSHIPS $20,001 TO $25,575 | 16 | 360874 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE UNIVERSITY PAYS GRANTS/ASSISTANCE IN THE FORM OF SCHOLARSHIPS. ENDOWED SCHOLARSHIPS ARE AWARDED BASED ON CRITERIA STIPULATED BY THE DONOR. INSTITUTIONAL SCHOLARSHIPS ARE AWARDED ON FINANCIAL NEED, ACADEMIC PERFORMANCE, SERVICE AND FAMILY SITUATION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR LARRY MCKINNEY | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | 201652 | 0 | 0 | 0 | 0 | 0 | 8339 | 0 | 9295 | 0 | 219286 | 0 | 0 | 0 |
| BRADLEY E WILLIAMS | ||||||||||||||
| CHIEF FINANCIAL OFFICER | 147248 | 0 | 0 | 0 | 0 | 0 | 5944 | 0 | 9295 | 0 | 162487 | 0 | 0 | 0 |
| ROBIN DUMMER | ||||||||||||||
| INTERIM PROVOST | 135082 | 0 | 0 | 0 | 0 | 0 | 6166 | 0 | 9155 | 0 | 150403 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE OUTSIDE CPA PREPARES A DRAFT OF THE RETURN. THE CFO AND CONTROLLER REVIEW THE RETURN. THE BOARD IS THEN PROVIDED WITH A DRAFT OF THE RETURN FOR REVIEW AT A BOARD MEETING, WITH THE DRAFT BEING PRESENTED BY THE OUTSIDE CPA. ONCE THE RETURN IS FILED, THE BOARD IS GIVEN INSTRUCTIONS ON HOW TO ACCESS THE FINAL RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE UNIVERSITY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD APPROVES SALARY OF CEO ANNUALLY. COMPENSATION SURVEYS ARE USED TO AID IN DECISION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE UNIVERSITY WILL PROVIDE A COPY UPON REQUEST. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 COLLEGE VIEW DRIVE | AddressLine1 |
| City | REDDING | City |
| State | CA | State |
| ZIP Code | 96003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680274677 | EIN |
| Primary Activities | UNIVERSITY SUPPORT | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMPSON UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |