SIMPSON UNIVERSITY: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SIMPSON UNIVERSITY (EIN 94-1339635)
- Tax period
- 2010-05-01 to 2011-04-30
- Filed
- 2012-05-24
- IRS object ID
- 201201459349300315
- Schema version
- 2010v3.4
- 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 | 2012-05-24T11:36:09-05:00 | Timestamp |
| Tax Period End Date | 2011-04-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-05-01 | 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 | 2012-05-23 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAURA REDWINE | Name |
| Phone | 5302412515 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 24607959 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SIMPSONU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1953 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | A CHRIST-CENTERED LEARNING COMMUNITY THAT DEVELOPS STUDENTS FOR LEADERSHIP, SCHOLARSHIP, AND SERVICE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 781 | TotalNbrEmployees |
| Total Nbr Volunteers | 22 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 858104 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1591004 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 20944735 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 22368324 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 30109 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 801928 | OtherRevenuePriorYear |
| Other Revenue Current Year | 648631 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 22634876 | TotalRevenuePriorYear |
| Total Revenue Current Year | 24607959 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5251981 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 6114850 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10603351 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10721784 | 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 | 6534065 | OtherExpensePriorYear |
| Other Expenses Current Year | 7139472 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 22389397 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23976106 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 245479 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 631853 | RevenuesLessExpensesCY |
| Total Assets BOY | 26737250 | TotalAssetsBOY |
| Total Assets EOY | 27128459 | TotalAssetsEOY |
| Total Liabilities BOY | 20956278 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 20715634 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5780972 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6412825 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | A CHRIST-CENTERED LEARNING COMMUNITY THAT DEVELOPS STUDENTS IN MIND, FAITH, AND CHARACTER TO INFLUENCE THE WORLD THROUGH LEADERSHIP, SCHOLARSHIP, AND SERVICE. WE SERVE APPROXIMATELY 700 STUDENTS THROUGH OUR TRADITIONAL UNDERGRADUATE PROGRAM AND APPROXIMATELY ANOTHER 500 STUDENTS THROUGH OUR DEGREEE PROGRAM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 19717645 | Expense |
| Grants | 6114850 | Grants |
| Revenue | 22368324 | Revenue |
| Description | A FOUR YEAR LIBERAL ARTS INSTITUTION OF HIGHER LEARNING AND INCLUDES A GRADUATE SCHOOL. VARIOUS FINANCIAL AID SCHOLARSHIPS BASED ON ACHIEVEMENT, CHARACTER, AND FINANCIAL NEED. THESE FUNDS HELP STUDENTS TO EITHER COME TO, OR STAY AT, SIMPSON UNIVERSITY AND COMPLETE THEIR HIGHER EDUCATION GOALS. | Description |
| Total Program Service Expense | 19717645 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | 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 | 0 | 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 | 38 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 781 | 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 |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | 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 | 5302245600 | 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 (27 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| DR MATTHEW BODA | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| DR BETTY DEAN | ||||||||
| TRUSTEE VICE CHAIR | 1.00 | X | 0 | 0 | 0 | |||
| DALE DYK | ||||||||
| TRUSTEE CHAIR | 1.00 | X | 0 | 0 | 0 | |||
| KATHY EVANS | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| MICHAEL FITZPATRICK | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| LINDA PROUTY | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| BRENDA GEIGER | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| RAYMOND HOMAN | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| WILLIAM MALICK | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| ELDEN MCDIRMIT | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| MARK MATHESON | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| DR THOMAS PERRY | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| DENNIS PUST | ||||||||
| TRUSTEE SECRETARY | 1.00 | X | 0 | 0 | 0 | |||
| DAVID RICHEY | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| R DOUGLAS SWINBURNE JR | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| CARY TAMURA | ||||||||
| TRUSTEE | 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 | |||
| NORMAN F REINHARDT | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| THOMAS W LANCE | ||||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |||
| DR LARRY MCKINNEY | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 211719 | 0 | 0 | X | X | X | |
| BRADLEY E WILLIAMS | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 155472 | 0 | 0 | X | X | ||
| GORDON FLINN | ||||||||
| SECRETARY | 40.00 | 132436 | 0 | 0 | X | X | ||
| STANLEY CLARK | ||||||||
| PROVOST | 40.00 | 156133 | 0 | 0 | X | |||
| RICHARD BROWN | ||||||||
| VP-STUDENT DEVELOPMENT | 40.00 | 121575 | 0 | 0 | X | |||
| JB TOLBERT | ||||||||
| VP OF ENROLLMENT MANAGEMENT | 40.00 | 114690 | 0 | 0 | X | |||
| ROBIN DUMMER | ||||||||
| ASSOCIATE PROVOST AND DEAN | 40.00 | 113288 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1005313 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Related Organizations | 619782 | RelatedOrganizations |
| Government Grants | 236335 | GovernmentGrants |
| All Other Contributions | 734887 | AllOtherContributions |
| Total Contributions | 1591004 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 611600 | 19250124 | 19250124 |
| RESIDENCE HALLS AND ME | 611600 | 3118200 | 3118200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 22368324 | TotalProgramServiceRevenue |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 608885 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 608885 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 608885 | TotalRevenueColumn |
| Exclusion | $608,885 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BOOKSTORE/COFFEE SHOP | Description |
| Business Code | 451211 | BusinessCode |
| Total Revenue Column | 39746 | TotalRevenueColumn |
| Exclusion | $39,746 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 39746 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24607959 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22368324 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $648,631 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6114850 | Total |
| Program Services | 6114850 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 684308 | Total |
| Management And General | 684308 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8058086 | Total |
| Program Services | 8058086 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250698 | Total |
| Program Services | 250698 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1047570 | Total |
| Program Services | 1047570 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 681122 | Total |
| Program Services | 681122 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 175282 | Total |
| Management And General | 175282 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40441 | Total |
| Management And General | 40441 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 314956 | Total |
| Management And General | 314956 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 783423 | Total |
| Management And General | 783423 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 499443 | Total |
| Program Services | 499443 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77798 | Total |
| Program Services | 77798 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1101907 | Total |
| Management And General | 1101907 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 976518 | Total |
| Management And General | 976518 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 192708 | Total |
| Program Services | 192708 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CAMPUS MEALS | 945644 | 945644 | |
| OTHER STUDENT RELATED E | 866182 | 684556 | 181626 |
| UTILITIES | 595690 | 595690 | |
| EQUIPMENT RENTAL & MAIN | 539720 | 539720 | |
| FEES AND PERMITS | 29760 | 29760 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23976106 | Total |
| Program Services | 19717645 | ProgramServices |
| Management And General | 4258461 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12088 | BOY |
| EOY | 3896 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2892974 | BOY |
| EOY | 3235351 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 490913 | BOY |
| EOY | 549301 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3576933 | BOY |
| EOY | 4055539 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 34771502 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 15708815 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19544927 | BOY |
| EOY | 19062687 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 219415 | BOY |
| EOY | 221685 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26737250 | BOY |
| EOY | 27128459 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 918240 | BOY |
| EOY | 1036804 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19316724 | BOY |
| EOY | 18914883 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 721314 | BOY |
| EOY | 763947 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20956278 | BOY |
| EOY | 20715634 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5490722 | BOY |
| EOY | 6162578 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 128724 | BOY |
| EOY | 117456 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 161526 | BOY |
| EOY | 132791 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5780972 | BOY |
| EOY | 6412825 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26737250 | BOY |
| EOY | 27128459 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 631853 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | 1176420 | InvestmentCostOrOtherBasis |
| Book Value | 1176420 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 24813781 | InvestmentCostOrOtherBasis |
| Depreciation | 15708815 | Depreciation |
| Book Value | 9104966 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 7990674 | InvestmentCostOrOtherBasis |
| Book Value | 7990674 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 790627 | InvestmentCostOrOtherBasis |
| Book Value | 790627 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19062687 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| STUDENT DEPOSITS | $394,999 |
| LOANS FROM UNITED STATES GOVERNMENT | $368,948 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 763947 | TotalOfAmounts |
| Total Revenue | 24607959 | TotalRevenue |
| Total Expenses | 23976106 | TotalExpenses |
| Excess Or Deficit For Year | 631853 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 631853 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 18493109 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | -6114850 | OtherRevenues |
| Revenue Not Rptd F990 | -6114850 | RevenueNotRptdF990 |
| Revenue Subtotal | 24607959 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 24607959 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 17861256 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 17861256 | ExpensesSubtotal |
| Other Expenses Not Included | 6114850 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 6114850 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23976106 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE UNIVERSITY PRESENTLY RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. THE IMPLEMENTATION OF FIN 48 HAS NO IMPACT ON THE FINANCIAL STATEMENTS, NO LIABILITY HAS BEEN ACCRUED. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS -6,114,850. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 6,114,850. |
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 | 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 |
| Type Of Activities Conducted | PROGRAM SERVICE | TypeOfActivitiesConducted |
| Specific Services Provided | MASTER OF ARTS | SpecificServicesProvided |
| Total Expenditures | 74258 | 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 | 74258 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 74258 | TotalAmountSpent |
| No Recipient Over5 K | X | NoRecipientOver5K |
| 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 | 160 | 693629 |
| SCHOLARSHIPS $5,001 TO $10,000 | 400 | 3010500 |
| SCHOLARSHIPS $10,001 TO $15,000 | 124 | 1525011 |
| SCHOLARSHIPS $15,001 TO $20,000 | 31 | 516016 |
| SCHOLARSHIPS $20,001 TO $25,375 | 17 | 369694 |
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: SCHOLARSHIPS ARE BASED ON: 1) CRITERIA STIPULATED BY SPECIFIC DONORS, 2) FINANCIAL NEED, 3) ACADEMIC PERFORMANCE, 4) SERVICE TO UNIVERSITY, 5) OTHER (I.E. FAMILY SITUATION). | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| 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)
| 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 | |||||||||||||
| 195995 | 0 | 0 | 0 | 15724 | 0 | 0 | 0 | 0 | 0 | 211719 | 0 | 0 | 0 |
| BRADLEY E WILLIAMS | |||||||||||||
| 141579 | 0 | 0 | 0 | 13893 | 0 | 0 | 0 | 0 | 0 | 155472 | 0 | 0 | 0 |
| STANLEY CLARK | |||||||||||||
| 142257 | 0 | 0 | 0 | 13876 | 0 | 0 | 0 | 0 | 0 | 156133 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| 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 12C | |
| BOARD APPROVES SALARY OF CEO ANNUALLY. COMPENSATION SURVEYS ARE USED TO AID IN DECISION. | FORM 990, PART VI, SECTION B, LINE 15 | |
| UNIVERSITY WILL PROVIDE COPY TO ANY INDIVIDUAL WHO REQUESTS INFORMATION. | FORM 990, PART VI, SECTION C, LINE 18 | |
| UNIVERSITY WILL PROVIDE COPY TO ANY INDIVIDUAL WHO REQUESTS INFORMATION. | FORM 990, PART VI, SECTION C, LINE 19 | |
| 990, LINE 2C NO CHANGES HAVE BEEN MADE FROM PRIOR IN REGARDS TO AUDIT COMMITTEE. |
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 | TO RAISE AND MANAGE PRIVATE SUPPORT FOR BENEFIT OF SIMPSON UNIVERSITY. | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(C)3 | ExemptCodeSection |
| Public Charity Status | SUPPORT FROM PUBLIC | PublicCharityStatus |
| Controlled Org | 0 | 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 | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| 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 |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| SIMPSON UNIVERSITY FOUNDATION | |
| C | 619782 |
| SIMPSON UNIVERSITY FOUNDATION | |
| D | 3542300 |