HOUGHTON UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- HOUGHTON UNIVERSITY (EIN 16-0743045)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-03-07
- IRS object ID
- 201100669349300610
- Schema version
- 2009v1.7
- 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 B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-07T14:13:51-06:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bonadio & Co LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 Sullys Trail Suite 201 | AddressLine1 |
| City | Pittsford | City |
| State | NY | State |
| ZIP Code | 14534 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160743045 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Houghton College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HOUG | NameControl |
| Phone | 5855679312 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Willard Avenue | AddressLine1 |
| City | Houghton | City |
| State | NY | State |
| ZIP Code | 14744 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Efrain Rivera | Name |
| Title | Vice President Finance & Admin | Title |
| Phone | 5855679312 | Phone |
| Date Signed | 2011-03-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5853811000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dr Shirley Mullen | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Willard Avenue | AddressLine1 |
| City | Houghton | City |
| State | NY | State |
| ZIP Code | 14744 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 50625501 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.houghton.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1883 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | Houghton College provides an academically challenging, Christ-centered education in the liberal arts and sciences to students from diverse traditions and economic backgrounds and equips them to lead and labor as scholar-servants in a changing world. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 26 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1786 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 92297 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -32095 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4869909 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3686291 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 37050097 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 38733259 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 847509 | InvestmentIncomePriorYear |
| Investment Income Current Year | 253266 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 892601 | OtherRevenuePriorYear |
| Other Revenue Current Year | 723447 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 43660116 | TotalRevenuePriorYear |
| Total Revenue Current Year | 43396263 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9831421 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 10993950 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 19994927 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 19777463 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1297688 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 15379973 | OtherExpensePriorYear |
| Other Expenses Current Year | 13867320 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 45206321 | TotalExpensesPriorYear |
| Total Expenses Current Year | 44638733 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1546205 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1242470 | RevenuesLessExpensesCY |
| Total Assets BOY | 80869947 | TotalAssetsBOY |
| Total Assets EOY | 83698789 | TotalAssetsEOY |
| Total Liabilities BOY | 31023659 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 31012322 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 49846288 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 52686467 | NetAssetsOrFundBalancesEOY |
| Mission Description | Houghton College provides an academically challenging, Christ-centered education in the liberal arts and sciences to students from diverse traditions and economic backgrounds and equips them to lead and labor as scholar-servants in a changing world. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 24334682 | Expense |
| Grants | 10993950 | Grants |
| Revenue | 30626232 | Revenue |
| Description | Instruction-faculty salaries, scholarships, financial aid and other costs for instruction. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6576022 | Expense |
| Revenue | 8312622 | Revenue |
| Description | Auxiliary Enterprises- student housing, food services, campus store, and other | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5866909 | Expense |
| Revenue | 66067 | Revenue |
| Description | Student services-Student life, athletic, admissions and other student services | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2468274 | Expense |
| Revenue | 360100 | Revenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 2468274 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 360100 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 39245887 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | 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 | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| 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 | 1 | 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1586 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1786 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | TZ | NameOfForeignCountry |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| Name Of Foreign Country | AS | NameOfForeignCountry |
| 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 |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 26 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | 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 | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Efrain Rivera | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5855679312 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Willard Ave | AddressLine1 |
| City | Houghton | City |
| State | NY | State |
| ZIP Code | 14744 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (33 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 |
|---|---|---|---|---|---|---|---|
| Alexander William | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Babb David | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Barnett Lyn | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Batman Kevin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Davidson Robert | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Graham Anthony | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Hoover Stanley | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Horsman Bruce | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jones Kelvin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Jones William | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Knowlton Kevin | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lamos Paul | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Larder Gary | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lee John | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lloyd J Anthony | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Lyon John | |||||||
| Acting Secretary | 1.00 | X | 0 | 0 | 0 | X | |
| Luchetti Lenny | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| McClain Greg | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Olson Harriett | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Russett Brent | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Seaman Clifton | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Showvaker James | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Slye Terry | |||||||
| Vice Chair | 1.00 | X | 0 | 0 | 0 | X | |
| Strand Bobbie | |||||||
| Chair | 1.00 | X | 0 | 0 | 0 | X | |
| White David | |||||||
| Assistant Secretary | 1.00 | X | 0 | 0 | 0 | X | |
| Zimmerman Woody | |||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | ||
| Mullen Shirley | |||||||
| President | 40.00 | X | 180387 | 0 | 12850 | X | |
| Rivera Efrain | |||||||
| VIce President for FInance | 40.00 | 57692 | 0 | 3438 | X | ||
| VanWicklin Bob | |||||||
| Vice PResident for Advancement | 40.00 | 104507 | 0 | 13411 | X | ||
| Wade Scott | |||||||
| Executive Director of Development | 40.00 | 108170 | 0 | 14797 | X | ||
| Mahurin Ron | |||||||
| VP for Academics & Dean of College | 40.00 | 131735 | 0 | 12257 | X | ||
| Stewart Chris | |||||||
| Professor of Philosophy | 40.00 | 107523 | 0 | 12606 | X | ||
| Hynes Sharra | |||||||
| VP for Student LIfe | 40.00 | 103019 | 0 | 7131 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 793033 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 76490 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation | Address Line1AddressOfContractor/AddressForeign/AddressLine1 | CityAddressOfContractor/AddressForeign/City | CountryAddressOfContractor/AddressForeign/Country | Postal CodeAddressOfContractor/AddressForeign/PostalCode |
|---|---|---|---|---|---|---|---|---|---|
| Pioneer College Caterers | |||||||||
| 12351 West 96th Terrace Suite 204 | Lenexa | KS | 66215 | Food service | 1955790 | ||||
| Food for the Hungry | |||||||||
| 1224 E Washington St | Phoenix | AZ | 85034 | Educational Services | 231250 | ||||
| The Highbury Centre | |||||||||
| Meals and Housing Services | 220633 | 20-26 Aberdeen Park | Highbury | UK | N5 2BJ | ||||
| Register Graphics | |||||||||
| 220 Main Street | Randolph | NY | 14772 | Printing | 175196 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Government Grants | 130540 | GovernmentGrants |
| All Other Contributions | 3555751 | AllOtherContributions |
| Noncash Contributions | 131109 | NoncashContributions |
| Total Contributions | 3686291 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Tuition and fees | 611600 | 30626232 | 30626232 | |
| Auxiliary Enterprises | 611710 | 8107027 | 8070461 | 36566 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 38733259 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 391113 | TotalRevenueColumn |
| Unrelated Business Revenue | 612 | UnrelatedBusinessRevenue |
| Exclusion | $390,501 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6368952 | Securities |
| Other | 74532 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 6511617 | Securities |
| Other | 69714 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -142665 | Securities |
| Other | 4818 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -137847 | TotalRevenueColumn |
| Exclusion | -$137,847 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 903127 | GrossSalesOfInventory |
| Cost Of Goods Sold | 647907 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 255220 | TotalRevenueColumn |
| Related Or Exempt Function Income | 242161 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 13059 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 468227 | TotalRevenueColumn |
| Related Or Exempt Function Income | 426167 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 42060 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 468227 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 43396263 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39365021 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 92297 | UnrelatedBusinessRevenue |
| Exclusion | $252,654 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10993950 | Total |
| Program Services | 10993950 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 291727 | Total |
| Management And General | 254358 | ManagementAndGeneral |
| Fundraising | 37369 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14558559 | Total |
| Program Services | 11016456 | ProgramServices |
| Management And General | 2866884 | ManagementAndGeneral |
| Fundraising | 675219 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70307 | Total |
| Program Services | 54377 | ProgramServices |
| Management And General | 12905 | ManagementAndGeneral |
| Fundraising | 3025 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3893097 | Total |
| Program Services | 3017890 | ProgramServices |
| Management And General | 685721 | ManagementAndGeneral |
| Fundraising | 189486 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 963773 | Total |
| Program Services | 698026 | ProgramServices |
| Management And General | 218609 | ManagementAndGeneral |
| Fundraising | 47138 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75123 | Total |
| Management And General | 75123 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60000 | Total |
| Management And General | 60000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 857169 | Total |
| Program Services | 465135 | ProgramServices |
| Management And General | 321275 | ManagementAndGeneral |
| Fundraising | 70759 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 369521 | Total |
| Program Services | 310290 | ProgramServices |
| Management And General | 29169 | ManagementAndGeneral |
| Fundraising | 30062 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1276072 | Total |
| Program Services | 815096 | ProgramServices |
| Management And General | 366407 | ManagementAndGeneral |
| Fundraising | 94569 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329877 | Total |
| Program Services | 171424 | ProgramServices |
| Management And General | 158453 | ManagementAndGeneral |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 812 | Total |
| Program Services | 812 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1976323 | Total |
| Program Services | 897710 | ProgramServices |
| Management And General | 1078613 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1001649 | Total |
| Program Services | 842148 | ProgramServices |
| Management And General | 77449 | ManagementAndGeneral |
| Fundraising | 82052 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182431 | Total |
| Program Services | 100254 | ProgramServices |
| Management And General | 64463 | ManagementAndGeneral |
| Fundraising | 17714 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1088847 | Total |
| Program Services | 962643 | ProgramServices |
| Management And General | 126204 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8744 | Total |
| Management And General | 8744 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2825900 | Total |
| Program Services | 2392953 | ProgramServices |
| Management And General | 417616 | ManagementAndGeneral |
| Fundraising | 15331 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235631 | Total |
| Program Services | 91861 | ProgramServices |
| Management And General | 143770 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food | 1870465 | 1852975 | 17490 | |
| Special programs and pr | 993868 | 870933 | 122935 | |
| Miscellaneous | 489066 | 280931 | 208135 | |
| Auxiliary Services | 225822 | 225822 | ||
| Allocation of O&M and A | 0 | 3184201 | -3219165 | 34964 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44638733 | Total |
| Program Services | 39245887 | ProgramServices |
| Management And General | 4095158 | ManagementAndGeneral |
| Fundraising | 1297688 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3491429 | BOY |
| EOY | 5758711 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1112207 | BOY |
| EOY | 715777 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1570179 | BOY |
| EOY | 1580422 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2433358 | BOY |
| EOY | 2391349 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 360809 | BOY |
| EOY | 241095 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 654221 | BOY |
| EOY | 664100 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 64159529 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 33594111 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32192474 | BOY |
| EOY | 30565418 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20964555 | BOY |
| EOY | 23328439 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12124845 | BOY |
| EOY | 12543590 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 329490 | BOY |
| EOY | 292983 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5636380 | BOY |
| EOY | 5616905 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80869947 | BOY |
| EOY | 83698789 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2981540 | BOY |
| EOY | 3045800 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210000 | BOY |
| EOY | 180000 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 941669 | BOY |
| EOY | 1203600 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20754323 | BOY |
| EOY | 19920801 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51921 | BOY |
| EOY | 332557 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6084206 | BOY |
| EOY | 6329564 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31023659 | BOY |
| EOY | 31012322 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11433547 | BOY |
| EOY | 13965836 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5988756 | BOY |
| EOY | 5834175 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32423985 | BOY |
| EOY | 32886456 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49846288 | BOY |
| EOY | 52686467 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80869947 | BOY |
| EOY | 83698789 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 30508920 | BeginningOfYearBalance |
| Contributions | 414894 | Contributions |
| Investment Earnings Or Losses | 4385758 | InvestmentEarningsOrLosses |
| Other Expenditures | 1157283 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 34152289 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 42338558 | BeginningOfYearBalance |
| Contributions | 159910 | Contributions |
| Investment Earnings Or Losses | -11074113 | InvestmentEarningsOrLosses |
| Other Expenditures | 915435 | OtherExpenditures |
| End Of Year Balance | 30508920 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.01000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.96500 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.02500 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1081019 | OtherCostOrOtherBasis |
| Book Value | 1081019 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 48201208 | OtherCostOrOtherBasis |
| Depreciation | 24140200 | Depreciation |
| Book Value | 24061008 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9455314 | OtherCostOrOtherBasis |
| Depreciation | 6814839 | Depreciation |
| Book Value | 2640475 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5421988 | OtherCostOrOtherBasis |
| Depreciation | 2639072 | Depreciation |
| Book Value | 2782916 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 30565418 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Alternative Investments | 6401905 | F |
| Pooled Investment Trusts | 6141685 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 12543590 | TotalOfBookValueSecurities |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Split Interest Agreements | 4237430 |
| Limited use assets | 1229867 |
| Beneficial interest in net assets of Willard J. Houghton Foundation | 149608 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5616905 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Funds held on behalf of others | $2,217,551 |
| Obligations under split interest agreements | $3,031,044 |
| Liability under interest rate swap | $1,066,469 |
| Other liabilities | $14,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6329564 | TotalOfAmounts |
| Total Revenue | 43396263 | TotalRevenue |
| Total Expenses | 44638733 | TotalExpenses |
| Excess Or Deficit For Year | -1242470 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 4424851 | NetUnrealizedGLOnInvestments |
| Other | -$342,202 | OtherAmount |
| Total Adjustments | 4082649 | TotalAdjustments |
| Excess Or Deficit Per FS | 2840179 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 37132869 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 4424851 | NetUnrealizedGainsInvestments |
| Other Revenues | -11336152 | OtherRevenues |
| Revenue Not Rptd F990 | -6911301 | RevenueNotRptdF990 |
| Revenue Subtotal | 44044170 | RevenueSubtotal |
| Other Revenues Not Included | -647907 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -647907 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 43396263 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 34292690 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 647907 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 647907 | ExpensesNotRptdF990 |
| Expenses Subtotal | 33644783 | ExpensesSubtotal |
| Other Expenses Not Included | 10993950 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 10993950 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 44638733 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Part III, Line 4: | Collection items in the Houghton College art collection are held for public exhibition, education or research in furtherance of public service and are not capialized. Contributions of collection items are not recognized in the consolidated statement of activities. All proceeds from the sale of collection items are used to acquire other items for the collection. | |
| Part V, Line 4: | Departmental projects, scholarships to students, and student loans. | Description of Intended Use of Endowment Funds: |
| Part X: | In June 2006, the Financial Accounting Standards Board (FASB) issued Interpretation No. 48, Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109, Accounting for Income Taxes (FIN 48). FIN 48 is now known as Accounting Standards Codification Section 740 (ASC Section 740). This interpretation addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. For tax-exempt entities, their tax-exempt status itself is deemed to be an uncertainty, since events could potentially occur to jeopardize their tax-exempt status. ASC Section 740 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. The Organization adopted the provisions of ASC Section 740 in 2009 and there was no impact on the Organizations financial statements. At the date of adoption and as of May 31, 2010, the Organization does not have a liability for unrecognized tax benefits. The Organization files income tax returns in the U.S. federal jurisdiction and New York State. The Organization is no longer subject to U.S. federal and state income tax examinations by tax authorities for years through 2006. | Description of Uncertain Tax Positions Under FIN 48: |
| Part XI, Line 8 - Other Adjustments: | Change in fair value of interest rate swap agreement: -94582. Change in beneficial interest in Willard J. Houghton Foundation: -101696. Change in value of split interest agreements: -145924. | |
| Part XII, Line 2d - Other Adjustments: | Scholarships and grants: -10993950. Change in beneficial interest in net assets of Willard J. Houghton Foundatio: -101696. Change in value of split interest agreements: -145924. Change in fair value of interest rate swap agreement: -94582. | |
| Part XII, Line 4b - Other Adjustments: | Cost of Good Sold: -647907. | |
| Part XIII, Line 2d - Other Adjustments: | Cost of goods sold: 647907. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships and grants: 10993950. |
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 |
| Pub Via Broadcast Media Expln | The college publicizes the nondiscriminatory policy during our registration period on our application for admission, in our college catalog, in several places on the college website at www.houghton.edu and in our student guide for enrolling students. College media recruitment efforts are primarily electronic and as such, point prospective students to the college web site information where this policy is noted multiple times. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | THE COLLEGE RECEIVES MULTIPLE FEDERAL AWARDS FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF STUDENT FINANCIAL AID. THIS INCLUDES GRANT PROGRAMS AS WELL AS GOVERNMENT LOANS FOR STUDENTS TO TAKE OUT TOWARDS THE COST OF ATTENDENCE. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Europe | 1 | 8 | Program Services | Various semester long academic and 3 week travel courses | 525457 |
| Sub-Saharan Africa | 1 | 9 | Program Services | Various Semester long academic courses, 3 week long academic travel courses, 5 week long summer course. | 290846 |
| Central America | 0 | 1 | Program Services | 3 week academic travel course | 26906 |
| South America | 0 | 1 | Program Services | 3 week academic travel course | 31257 |
| Middle East and North Africa | 0 | 1 | Program Services | 3 week academic travel course | 29339 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 2 | TotalNumberOfOffices |
| Total Number Of Employees | 20 | TotalNumberOfEmployees |
| Total Amount Spent | 903805 | TotalAmountSpent |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| Federal SEOG Grants | 136 | 130540 |
| Athletic Grants | 115 | 540742 |
| Academic Scholarships | 690 | 3277331 |
| NEED BASED grants and SCHOLARSHIPS GIVEN TO STUDENTS | 1191 | 5152196 |
| Endowed and other funded grants and scholarships | 287 | 447296 |
| Special category grants and scholarships | 992 | 1445845 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Other Information: | Identifier |
| Return Reference | Part IV: | ReturnReference |
| Explanation | A file is created for each grantee. We determine each student's demonstrated financial need based on their cost of attendance minus expected family contribution according to the institutional student information record from the federal processor. We attempt to meet each student's demonstrated need with a combination of merit-based scholarships, need-based grants, federal college work-study, and student loans. Financial aid may be awarded from federal, state, institutional, and private sources. We monitor and maintain compliance with all federal, state, and institutional financial aid policies and procedures. In addition, the college monitors and maintains separate fund accounts for each award category and provides the necessary reports to the federal and state agencies. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mullen Shirley | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 180387 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 9159 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 3691 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 193237 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| Explanation | As part of her employment contract, the President receives living accomodations. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Allegany County Industrial Development Agency | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 470942108 | IssuerEIN |
| CUSIP Number | 017106BYO | CUSIPNumber |
| Date Issued | 2004-11-12 | DateIssued |
| Issue Price | 100 | IssuePrice |
| Description Of Purpose | Refinance existing debt, purchase computers and build addition to library | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 9995000 | TotalProceeds |
| Issuance Costs From Proceeds | 199000 | IssuanceCostsFromProceeds |
| Capital Expenditures | 3399065 | CapitalExpenditures |
| Year Of Subst Completion | 2006 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Key Bank National | BusinessNameLine1 |
| Business Name Line2 | Association | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 25.000000000000 | TermOfHedge |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 36905 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Qualified appraiser | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 12104 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Avg hi/low date received | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | String instruments | 1 | 19800 | Qualified appraiser |
| X | Piano | 1 | 12000 | Internal appraisal by faculty |
| X | Horses | 3 | 50300 | Qualified appraiser |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 3 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Dr. JoAnne Lyon, General Superintendent of The Wesleyan Church, serves as liaison for the Wesleyan colleges and universities. She attends one board meeting per year. Her son, John Lyon, is on the Houghton Board. JoAnne Lyon is not a voting member of the Board. Her son, John, is a voting member. | |
| Form 990, Part VI, Section A, line 4 | Houghton last filed a Form 990 in 1999. Since that time, two major changes have occurred in the college constitution. In 2007 the college added a Graduate Policies Council which was subsequently suspended in 2009. In 2010, the college added an Adult Education Council. | |
| Form 990, Part VI, Section B, line 11 | Form 990 is provided in draft format to the audit committee for review. Upon approval, it is submitted with a recommendation of approval to the Board of Trustees with a period for providing comment, edits and corrections prior to filing. | |
| Form 990, Part VI, Section B, line 12c | Each year the members of the board of trustees and the senior administrators complete and sign a form disclosing any conflict of interest. If there is a conflict of interest on a matter under consideration at a board meeting, the trustee is not allowed to vote on the matter. The minutes of the meeting will document that the trustee having the conflict of interest abstained from voting. | |
| Form 990, Part VI, Section B, line 15 | For the determination of compensation of the College's President, all members of the Executive Committee of the Board as well as the full Board (save the president, who would not be present in these deliberations) would be independent trustees, i.e. they are not employees of the college, nor married to employees, and none of them have business relationships with the College that affect their independence. The process is as follows: 1. Comparative executive compensation data is gathered from several sources: Guidestar, Coalition of Christian Colleges and Universities, Bentz, Whaley, Flessner (consulting firm) and New York State private colleges. 2. The board executive committee (excluding the president) reviews the comparative compensation data and makes a contract recommendation to the full board. 3. The full board meets in executive session (excluding the president) to discuss the recommended contract and votes on a final contract. Documentation of the recommendation appears in the Board Executive Committee minutes and documentation of full Board approval appears in the Board minutes. For determination of compensation for other officers and key employees, comparison salary data is provided directly to the President by the Human Resources Office. The President then authorizes a certain salary based on both external comparison and internal comparison with other Vice Presidents. This salary information is shared with the executive committee / compensation committee of the board. | |
| Form 990, Part VI, Section C, line 19 | Governing documents, the conflict of interest policy and financial statements are available for public inspection upon request. | |
| Form 990, Part XI, line 2c | During fiscal 2010, the College implemented the use of an audit committee. The audit committee is a subcommittee of the Board of Trustees who oversee all aspects of the independent audit and report back to the full board on audit related items. | Explanation of changes of oversight of audit |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| Willard J Houghton Foundation | |||||||||
| 1 Willard Ave | Houghton | NY | 14744 | 222325519 | Support of community | NY | 501(c)(3) | Line 9 | Houghton College |
| Houghton Academy | |||||||||
| 9790 Thayer St | Houghton | NY | 14744 | 160838072 | Secondary Education | NY | 501(c)(3) | Line 2 | Houghton College |
| 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 | 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 | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | No transactions occurring over 50000 | BusinessNameLine1 |