2011-04-29T10:01:06-05:00 2010-06-30 PBGH LLP 558 South Main Street Harrisonburg VA 22801 990 2009-07-01 540575812 Eastern Mennonite University EAST 5404324000 1200 Park Road Harrisonburg VA 228022404 Loren E Swartzendruber 5404324000 2011-04-08 1 Daniel B Martin 5404345975 2009 2016-02-24 21:20:13Z Loren E Swartzendruber 1200 Park Road Harrisonburg VA 228022404 43025005 0 X www.emu.edu X 1917 VA University education 17 17 1231 100 0 0 5376460 5872790 31325071 34311022 1059249 1606926 25907 3469 37786687 41794207 7278273 8101826 0 18838008 18771794 67232 44050 1349199 10517909 12116156 36701422 39033826 1085265 2760381 64030194 71546570 20942240 25544794 43087954 46001776 A leader among faith-based universities, Eastern Mennonite University emphasizes peacebuilding, creation care, experiential learning, and cross-cultural engagement. Founded in 1917 in Harrisonburg, Virginia, EMU is an educational institution of Mennonite Church USA. EMU serves students of diverse religious and cultural backgrounds and confers undergraduate, graduate, and seminary degrees. EMU educates students to serve and lead in a global context. Our Christian community challenges students to pursue their life calling through scholarly inquiry, artistic creation, guided practice, and life-changing cross-cultural encounter. We invite each person to follow Christ's call to bear witness to faith, serve with compassion and walk boldly in the way of nonviolence and peace. 0 0 30782473 8101826 34311022 Higher Education: Establish, maintain and conduct non-profit undergraduate and graduate educational programs for the Mennonite Church and the general public. Over 1,500 students enrolled and additional persons were served through non-credit seminars, conferences and events. 30782473 1 1 0 1 0 0 1 0 1 1 1 0 1 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 2661 0 1 1231 1 0 1 CA 0 0 1 1 0 0 0 0 17 17 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Daryl Bert Eastern Mennonite University 5404324000 1200 Park Road Harrisonburg VA 228022404 Susan E Godshall 4.00 X X 0 0 0 Paul R Yoder Jr 2.00 X X 0 0 0 Gerald R Horst 2.00 X 0 0 0 Kathy Keener Shantz 2.00 X 0 0 0 Wilma Bailey 2.00 X 0 0 0 Curtis D Hartman 2.00 X X 0 0 0 Diane Z Umble 2.00 X X 0 0 0 Gilberto Flores 2.00 X 0 0 0 Kathleen Nussbaum 2.00 X 0 0 0 Charlotte Hunsberger 2.00 X 0 0 0 Clyde G Kratz 2.00 X 0 0 0 Myron E Blosser 2.00 X 0 0 0 John M Bomberger 2.00 X 0 0 0 Andrew Dula 2.00 X 0 0 0 Shirley N Hochstetler 2.00 X 0 0 0 Lillis Troyer 2.00 X 0 0 0 Joan King 2.00 X 0 0 0 Loren E Swartzendruber 60.00 X 140166 0 70985 Fred Kniss 50.00 X 62463 0 7464 Twila K Yoder 50.00 X 40188 0 10037 Ervin R Stutzman 50.00 X 96754 0 14271 Kirk L Shisler 50.00 X 95508 0 13514 Kenneth L Nafziger 50.00 X 78322 0 12336 Ronald E Piper 50.00 X 95606 0 13624 Vernon E Jantzi 50.00 X 63383 0 9349 Marie S Morris 50.00 X 72490 0 10692 Lee F Snyder 50.00 X 60336 0 7210 805216 0 169482 1 0 1 0 0 950907 4921883 68948 5872790 Educational Services 900099 30024013 30024013 Auxiliary enterprises 611710 4287009 4287009 34311022 200466 200466 2635529 1229069 1406460 1406460 1406460 5198 1729 3469 3469 41794207 34311022 0 1610395 8101826 8101826 761825 191606 420083 150136 14503918 10966471 2880070 657377 749527 541795 169171 38561 1769447 1249009 396464 123974 987077 715218 221395 50464 44745 44745 39500 39500 44050 44050 219238 219238 833525 526693 242971 63861 372724 256239 108414 8071 2641422 2317612 241619 82191 255291 19952 235339 855 855 1227995 277471 950479 45 2199268 1998205 89562 111501 112620 65343 44022 3255 437666 425258 12408 49707 49707 2189633 2003312 186321 160943 30235 130708 Programing and Misc Ins 467519 462028 5491 Food Service 211905 211905 Purchases for Resale - 188148 188148 Memberships and Journal 131932 63813 66163 1956 Bad Debts 120852 120852 210668 169479 27432 13757 39033826 30782473 6902154 1349199 944489 1682408 1359430 1429636 2145513 1735097 4387171 4892748 77968 51637 629912 365129 67300040 32172475 34136033 35127565 19436678 25271350 913000 991000 64030194 71546570 2436946 2189120 1207707 1070895 10000000 15800000 604036 553045 1275435 265435 5418116 5666299 20942240 25544794 X 20316250 21965924 9238396 10003469 13533308 14032383 43087954 46001776 64030194 71546570 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 250 0 1 6684 1 500 0 0 7434 0 Part II-B, Line 1i: Explanation of Other Lobbying Activities: University staff and students participate in an annual effort of private colleges in Virginia to promote support for Virginia Tuition Assistance Grants (VTAG) among Virginia state legislators in Richmond. A university staff member accompanies two or three students to visit with legislators in their offices. The total estimated staff cost, travel and supplies for this effort is $750 annually. The University is a member of the Council of Independent Colleges in virginia (CICV) and the National Association of Independent Colleges and Universities (NAICU). A portion of the activities of both organizations involves lobbying on higher education issues. Membership dues were $3,400 (CICV) and $3,284 (NAICU). 142000 X X 0 14882988 700120 1722948 333119 500878 16472059 21632206 1010903 -6848566 371004 540551 14882988 0.00000 0.66000 0.34000 1 0 1199963 1199963 42512408 16284783 26227625 11673902 8084881 3589021 11913767 7802811 4110956 35127565 U.S. Government advances for student loans 3896645 annuity and life income obligations 306116 pensions and other postretirement benefits 462800 derivative contract liability 1000738 5666299 41794207 39033826 2760381 475023 -321582 153441 2913822 33628313 475023 -319853 155170 33473143 219238 8101826 8321064 41794207 30714491 1729 1729 30712762 219238 8101826 8321064 39033826 Part III, Line 4: The University operates and maintains the Menno Simons Historical Library (MSHL). The purpose of the MSHL is to collect, preserve and make available for study and research the recorded history doctrines, life, and arts of Anabaptist and Mennonite groups. The Library also collects materials on Shenandoah Valley history, culture, and genealogy. Part V, Line 4: Description of Intended Use of Endowment Funds: Intended uses of endowment funds are to provide funding for student financial aid and for the various educational programs of the University. Part X: Description of Uncertain Tax Positions Under FIN 48: The Internal Revenue Service has determined that EMU is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code; therefore, no provision has been made for income tax expense. Donors may deduct contributions as provided in Section 170 of the Internal Revenue Code. Effective July 1, 2009, the University adopted the provisions of accounting for uncertainty in income tax positions as required by the Income Taxes Topic of the FASB Accounting Standards Codification; however, management does not believe it is exposed to any such positions as they are defined in this guidance. The University files Form 990, Return of Organization Exempt from Income Tax, annually with the United States Department of the Treasury. Such returns for the tax years ended June 30, 2007 through 2010 remain open to potential examination by taxing authorities. Part XI, Line 8 - Other Adjustments: Unrealized loss on interest rate swap: -321582. Part XII, Line 2d - Other Adjustments: Change in value of Interest rate swap: -321582. Fundraiser Expenses: 1729. Part XII, Line 4b - Other Adjustments: Student financial aid reported as a reduction of gross revenue on financials: 8101826. Part XIII, Line 2d - Other Adjustments: Fundraiser Expenses: 1729. Part XIII, Line 4b - Other Adjustments: Student financial aid reported as a reduction of gross revenue on financials: 8101826. 1 1 1 The University draws students from a large geographical area. Print and broadcast media are used in a very limited way to reach potential students. When newspaper or broadcast media are used, a non-disciminatory policy statement is included as it is in all publications and brochures used in the solicitation of students. 1 1 1 1 0 0 0 1 0 0 0 0 One of the University's programs of student financial assistance is available only to persons who self-identify as African-American, Hispanic, Asian, or Native American. The purpose of the program is to assist in recruiting and retaining students that bring racial and cultural disversity to the University community. 1 0 THE UNIVERSITY PARTICIPATES IN THE FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (SEOG) PROGRAM AND THE FEDERAL WORK/STUDY PROGRAM THAT PROVIDE FUNDS TO THE UNIVERSITY FOR AWARDING TO STUDENTS. THE UNIVERSITY ALSO SERVES AS A CONDUIT FOR FEDERAL PELL GRANTS, VIRGINIA TUITION ASSISTANCE GRANTS, AND OTHER FEDERAL AND STATE PROGRAMS THAT PROVIDE GRANTS TO THE UNIVERSITY'S STUDENTS. 1 1 Sub-Saharan Africa 0 0 Program Services Training classes for seminary students 32461 Europe 0 0 Program Services Training workshops in tolerance assessment 30388 East Asia and the Pacific 0 0 Program Services Training workshops in restorative justice 10350 Sub-Saharan Africa 0 0 Program Services Training and facilitation workshops 25479 Sub-Saharan Africa 0 0 Program Services University faculty exchange program 52903 East Asia and the Pacific 0 0 Program Services Training workshops in restorative justice 2510 East Asia, Middle East, North Africa and the Pacific 0 0 Program Services Training worksops in peacebuilding 39691 Middle East 0 0 Program Services Travel/study for a group of undergraduate students 114019 Europe 0 0 Program Services Travel/study for a group of undergraduate students 114019 Central America 0 0 Program Services Travel/study for a group of undergraduate students 254448 Sub-Saharan Africa 0 0 Program Services Travel/study for a group of undergraduate students 51058 Europe 0 0 Program Services Travel/study for a group of undergraduate students 89186 Europe 0 0 Program Services Travel/study for a group of undergraduate students 48258 South Asia 0 0 Program Services Travel/study for a group of undergraduate students 289248 0 0 1154018 Sub-Saharan Africa University faculty exchange program 29059 Schedule F, Part IV Other Information The University receives periodic reports from the grantee (University of Hargeisa) on use of the funds. X X X X X X X 1 The Virginia College Fund Solicits contributions from Virginia 1 149477 53622 141977 149477 53622 141977 Sally Foster Sale 5198 5198 1729 5198 5198 1729 1729 3469 1 Student financial assistance 1200 8101826 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: EMU awards student financial assistance grants to eligible students. Use of grant funds are monitored by applying them directly to the student account to offset charges for tuition and fees. X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Loren E Swartzendruber 131010 0 0 0 9156 0 23600 0 47385 0 211151 0 0 0 Part I, Line 1a Tax indemnification-- the University reimburses ordained employees that are treated as self-employed for social security tax purposes at an amount calculated to equal the FICA tax that would be paid if the employee were not treated as "self-employed". Housing allowance-- the President of the University received university-provided campus housing valued at $30,000 per year as part of his compensation package. Club dues-- the President of the University is provided a club membership that is used for business purposes. Non-business use of the club, if any, is reported as taxable income. IDA of the Town of Broadway Virginia 542028957 2008-11-18 10000000 Construct and equip residence hall, refund debt issued 0 0 IDA of the Town of Broadway Virginia 542028957 2010-05-01 6000000 Remodel various residence halls 0 0 10000000 3586023 98449 6315528 2009 1 0 1 1 6000000 5824844 46533 131352 2011 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 1 1 Wells Fargo 10.000000000000 0 0 1 0 1 0 0 0 1 EMU Students Board members, substantial contibutors, and officers Merit Sch Amount $ 36220. EMU Students Board members, substantial contibutors, and officers Tuition Disc Amount $ 28298. EMU Students Board members, substantial contibutors, and officers Church Match Amount $ 2150. X 7194 experts X 5 68948 market quotation 0 1 0 Form 990, Part VI, Section A, line 7a The University bylaws provide that the Mennonite Education Agency "shall appoint approximately three-fourths of the Trustees". Form 990, Part VI, Section A, line 7b The University bylaws provide that the president of the University is appointed jointly by the Mennonite Education Agency and the University's Board of Trustees. Form 990, Part VI, Section B, line 11 Form 990 is provided to Trustees and to the Audit Committee electronically for review prior to filing. Form 990, Part VI, Section B, line 12c Trustees and officers are required to complete a conflict of interest questionnaire annually that is reviewed by the university audit committee. Form 990, Part VI, Section B, line 15a The Board of Trustees annually review and set the compensation of the President using comparative survey information from the Council of Christian Colleges and Universities, and the Mennonite Education Agency. Form 990, Part VI, Section C, line 19 Organizing documents, conflict of interest policy, and financial statements are provided to the public upon request. In addition, the financial statements can be viewed on the Mennonite Education Agency website. Mennonite Education Agency Inc 63846 County Road 35 Suite 1 Goshen IN 465289621 231583641 Management and promotion of educational programs for the Mennonite Church IN 501(c)(3) line 2, School N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 Mennonite Education Agency Inc O 49707 Mennonite Education Agency Inc C 58086