CALVIN THEOLOGICAL SEMINARY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CALVIN THEOLOGICAL SEMINARY (EIN 38-3001876)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-13
- IRS object ID
- 201101339349302195
- Schema version
- 2009v1.2
- 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 O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-13T09:03:59-07:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383001876 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALVIN THEOLOGICAL SEMINARY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CALV | NameControl |
| Phone | 6169578619 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3233 Burton St SE | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 495464387 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Philip R Vanden Berge | Name |
| Title | Chief Financial Officer | Title |
| Phone | 6169576042 | Phone |
| Date Signed | 2011-05-13 | DateSigned |
| 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 | Philip R Vanden Berge | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3233 Burton St SE | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 495464387 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8996731 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.CalvinSeminary.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1876 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | CTS has a strong confessional heritage and an evangelical reverence for the force and beauty of the gospel of Jesus Christ in all its riches. CTS has her own character, and offers a solid program of studies, a stout platform of Bible, theology, history, apologetics, and missions on which to build their ministry. We offer students, ministers, and worship leaders first-class education and continuing education in preaching and worship in a welcoming atmosphere with a manageable workload where learning is inside a cradle of grace. We share a Reformed vision of an interconnected Creation, Fall, Redemption, and Consummation, with Jesus Christ at the center, and the people of God as the witnesses, agents, and models of God's purpose to make all things new. These characteristics give CTS a mission in the world to lend her particular passions and strengths so that the Spirit may inspire all to declare God's purpose in the world and to make it their own. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 150 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 9467643 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5587906 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2717386 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2511298 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 624394 | InvestmentIncomePriorYear |
| Investment Income Current Year | 607129 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 9351 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10910 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12818774 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8717243 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1853718 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1644113 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5025544 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4456942 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 670461 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3496276 | OtherExpensePriorYear |
| Other Expenses Current Year | 3036914 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10375538 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9137969 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2443236 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -420726 | RevenuesLessExpensesCY |
| Total Assets BOY | 42991527 | TotalAssetsBOY |
| Total Assets EOY | 44850819 | TotalAssetsEOY |
| Total Liabilities BOY | 3101552 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3333987 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 39889975 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 41516832 | NetAssetsOrFundBalancesEOY |
| Mission Description | Our mission is to prepare people for visionary leadership in ministry, to give them what they need to respond to the Holy Spirit's call throughout their lives, to bring nations to Christ, build His church, and extend God's Kingdom. Calvin Theological Seminary has been equipping people to envision participation in the Kingdom of God since 1876, studying preaching, worship, leadership, educational ministry, youth ministry, missions and church growth as well as pastoral care and counseling. We will continue to the glory of God, teaching from a scripturally Reformed position. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7092841 | Expense |
| Grants | 0 | Grants |
| Revenue | 6098727 | Revenue |
| Description | Christianity Programs: Instruction for the preparation of ordained ministers of the Word in the Christian Reformed Church and the World and instruction for the preparation of professors of Reformed theology. (345 Students) | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 424119 | Expense |
| Grants | 0 | Grants |
| Revenue | 121534 | Revenue |
| Description | The mission of the Center for Excellence in Preaching is to serve pastors in the church and Seminary students with resources and continuing education opportunities that will enhance preaching in churches everywhere so that God's people may be fed through sermons that are thoughtful, deeply engaged in Scripture, and applicable to the challenges of today's world. Through its website, ongoing seminars, and sponsorship of major conferences, the Center reaches out to pastors around the world. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 111377 | Expense |
| Grants | 350000 | Grants |
| Revenue | 416085 | Revenue |
| Description | The FYF program is intended to be a service CTS provides to the congregations and leaders of the CRCNA. It offers 35 bright, spiritually mature high school seniors with leadership potential the opportunity to explore vocational ministry. The program is designed to give the participants an arena in which to further discern whether or not they are called into ministry. The overarching objective of the program is to increase not only interest in vocational ministry, but also the actual number of young people training for and ultimately entering ordained ministry in the CRCNA. The program was funded by the Lilly Endowment in the amount of $218,577 for calendar years 2007 through 2010. The Lilly Foundation also gave the FYF program $100,000 for it's endowment and $250,000 for a 5-year program to be used beginning in Fiscal Year 2012. | Description |
Activity Other ActivityOther (3 entries)
| ExpenseExpense | GrantsGrants | RevenueRevenue | DescriptionDescription |
|---|---|---|---|
| 59478 | 60000 | 60000 | The mission of the "Science on Sunday" project at Calvin Theological Seminary and as funded by a $200,000 grant from the John Templeton Foundation is to develop resources that will help pastors, worship leaders, youth group leaders, and Sunday school teachers to find creative and positive ways to weave an awareness of what science teaches us about the universe into the ministry life of the church. The project aims to celebrate science's contribution to our understanding of God's good work of creation. |
| 25666 | 0 | The mission of the Spoelstra Communications Initiative at Calvin Theological Seminary is to encourage students to become effective speakers by honing skills in the area of oratory. This Initiative will fund guest lecturers in homiletics courses as well as specialized skills courses, a Rhetoric Center with on-site tutors, and a seminary-based Toastmasters Club that will target speaking skills and encourage students to develop in this area. | |
| 7842 | 12000 | The Bavinck Fellowship exists to further communication among scholars, teachers, pastors, and students interested in the theology of Herman Bavinck and the Bavinck tradition, and to provide resources for as well as encourage scholarship in it. The Fellowship comprises Bavinck Fellowship website as an international central gathering place for news about Bavinck and resources for scholarship, conferences publications and discussions, the Bavinck Review and the Bavinck Society. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 92986 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 60000 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 72000 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 7721323 | 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 | 0 | 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 | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 40 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 150 | 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 | 1 | FundsToPayPremiums |
| Premiums Paid | 1 | PremiumsPaid |
| Form8899 Filed | 1 | Form8899Filed |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | 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 | 1 | 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 | 0 | ConflictOfInterestPolicy |
| 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 | MI | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Philip R Vanden Berge | NamePerson |
| Telephone Number | 6169576042 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3233 Burton St SE | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 495464387 | 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 |
|---|---|---|---|---|---|---|---|---|
| Mr Douglas L Kool | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev Joan De Vries | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev William Renkema | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Ms Jinny Bult De Jong | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev James Poelman | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Mr Curt Gesch | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev Kevin Adams | ||||||||
| Board Secretary | 0.00 | X | 0 | 0 | 0 | |||
| Dr Byron Noordewier | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Dr Henk Van Andel | ||||||||
| Board Vice President | 0.00 | X | 0 | 0 | 0 | |||
| Rev Richard Hamstra | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Ms Doris Rikkers | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Dr John Ratmeyer | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev Greg Dyk | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Ms Susan Keesen | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Mr Hank Vander Laan | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev William Wilton | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev Paul De Vries | ||||||||
| Board Member | 0.00 | X | 0 | 0 | 0 | |||
| Rev Dr Arie C Leder | ||||||||
| Faculty Secretary | 40 | 90635 | 0 | 19400 | X | |||
| Philip R Vanden Berge | ||||||||
| CFO | 20 | 46247 | 0 | 13415 | X | |||
| Rev Dr Cornelius Plantinga | ||||||||
| President | 40 | 148699 | 0 | 20002 | X | |||
| Rev Duane K Kelderman | ||||||||
| Vice President | 40 | 113395 | 0 | 16918 | X | |||
| Rev Dr Henry De Moor | ||||||||
| Vice President | 40 | 113613 | 0 | 17940 | X | |||
| Rev Dr Ronald Feenstra | ||||||||
| Dir of PhD Program | 40 | 89618 | 0 | 16406 | X | |||
| Dr Rev David Rylaarsdam | ||||||||
| Acting Vice President of Academic Affairs | 40 | 104881 | 0 | 20276 | X | |||
| Mr Robert Knoor | ||||||||
| Development Officer | 40 | 84300 | 0 | 19444 | X | |||
| Rev Dr Jeffery Weima | ||||||||
| Professor of New Testament | 40 | 105583 | 0 | 20565 | X | |||
| Rev Carl Bosma | ||||||||
| Associate Professor of Old Testament | 40 | 100059 | 0 | 16524 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 997030 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 180890 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dan Vos Construction Company Inc | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6160 East Fulton | AddressLine1 |
| City | Ada | City |
| State | MI | State |
| ZIP Code | 49301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Construction contractor | DescriptionOfServices |
| Compensation | 785592 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Federated Campaigns | 0 | FederatedCampaigns |
| Membership Dues | 0 | MembershipDues |
| Fundraising Events | 0 | FundraisingEvents |
| Related Organizations | 2951598 | RelatedOrganizations |
| Government Grants | 0 | GovernmentGrants |
| All Other Contributions | 2636308 | AllOtherContributions |
| Noncash Contributions | 16890 | NoncashContributions |
| Total Contributions | 5587906 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Tuition and fees | 611310 | 1865311 | 1865311 | 0 | $0 |
| Sales and services | 531110 | 645872 | 645872 | 0 | $0 |
| Publication royalties | 611710 | 115 | 115 | 0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2511298 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 633725 | TotalRevenueColumn |
| Related Or Exempt Function Income | 633725 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 252892 | Securities |
| Other | 0 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 279488 | Securities |
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -26596 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -26596 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$26,596 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrbtns Rprtd Fundraising Events | 0 | CntrbtnsRprtdFundraisingEvents |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| Course visitors fees | 611710 | 5810 | 5810 | 0 | $0 |
| Other housing revenues | 611710 | 4776 | 4776 | 0 | $0 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 324 | TotalRevenueColumn |
| Related Or Exempt Function Income | 324 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 10910 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8717243 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3155933 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$26,596 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22000 | Total |
| Program Services | 22000 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 959696 | Total |
| Program Services | 959696 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 662417 | Total |
| Program Services | 662417 | ProgramServices |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 813092 | Total |
| Program Services | 431384 | ProgramServices |
| Management And General | 192379 | ManagementAndGeneral |
| Fundraising | 189329 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2837737 | Total |
| Program Services | 2329528 | ProgramServices |
| Management And General | 266498 | ManagementAndGeneral |
| Fundraising | 241711 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103782 | Total |
| Program Services | 91243 | ProgramServices |
| Management And General | 6931 | ManagementAndGeneral |
| Fundraising | 5608 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 600757 | Total |
| Program Services | 527172 | ProgramServices |
| Management And General | 38627 | ManagementAndGeneral |
| Fundraising | 34958 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101574 | Total |
| Program Services | 77929 | ProgramServices |
| Management And General | 12173 | ManagementAndGeneral |
| Fundraising | 11472 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8790 | Total |
| Program Services | 8790 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4332 | Total |
| Program Services | 1748 | ProgramServices |
| Management And General | 2584 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32332 | Total |
| Program Services | 5300 | ProgramServices |
| Management And General | 27032 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Fundraising | 0 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65477 | Total |
| Program Services | 41140 | ProgramServices |
| Management And General | 24337 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162581 | Total |
| Program Services | 119886 | ProgramServices |
| Management And General | 9800 | ManagementAndGeneral |
| Fundraising | 32895 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111056 | Total |
| Program Services | 76544 | ProgramServices |
| Management And General | 11336 | ManagementAndGeneral |
| Fundraising | 23176 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 227633 | Total |
| Program Services | 199214 | ProgramServices |
| Management And General | 10803 | ManagementAndGeneral |
| Fundraising | 17616 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1175 | Total |
| Program Services | 1175 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1190157 | Total |
| Program Services | 1107438 | ProgramServices |
| Management And General | 42235 | ManagementAndGeneral |
| Fundraising | 40484 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172266 | Total |
| Program Services | 100715 | ProgramServices |
| Management And General | 38298 | ManagementAndGeneral |
| Fundraising | 33253 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28886 | Total |
| Program Services | 21441 | ProgramServices |
| Management And General | 6325 | ManagementAndGeneral |
| Fundraising | 1120 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -1869 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | -1869 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 547448 | Total |
| Program Services | 520076 | ProgramServices |
| Management And General | 23266 | ManagementAndGeneral |
| Fundraising | 4106 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28320 | Total |
| Program Services | 25935 | ProgramServices |
| Management And General | 2027 | ManagementAndGeneral |
| Fundraising | 358 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Program | 201995 | 201995 | 0 | 0 |
| Miscellaneous Expenses and Taxes | 61920 | 39196 | 22724 | 0 |
| Publications and Public Service | 147031 | 144087 | 2944 | 0 |
| Dues and Subscriptions | 47384 | 5274 | 7735 | 34375 |
| Bad Debts and Loan Forgiveness-Student | 0 | 0 | 0 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9137969 | Total |
| Program Services | 7721323 | ProgramServices |
| Management And General | 746185 | ManagementAndGeneral |
| Fundraising | 670461 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1315758 | BOY |
| EOY | 1029399 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 514361 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2355800 | BOY |
| EOY | 1252630 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61475 | BOY |
| EOY | 62963 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1261998 | BOY |
| EOY | 1439912 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 148998 | BOY |
| EOY | 27113 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 16274622 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4429067 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10727607 | BOY |
| EOY | 11845555 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44443 | BOY |
| EOY | 44034 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101164 | BOY |
| EOY | 106244 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26249827 | BOY |
| EOY | 28905979 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 210096 | BOY |
| EOY | 136990 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42991527 | BOY |
| EOY | 44850819 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2377514 | BOY |
| EOY | 2699122 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 177632 | BOY |
| EOY | 124273 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24753 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 521653 | BOY |
| EOY | 510592 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3101552 | BOY |
| EOY | 3333987 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12949945 | BOY |
| EOY | 12193643 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9066127 | BOY |
| EOY | 15141502 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17873903 | BOY |
| EOY | 14181687 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39889975 | BOY |
| EOY | 41516832 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42991527 | BOY |
| EOY | 44850819 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 23642952 | BeginningOfYearBalance |
| Contributions | 645207 | Contributions |
| Investment Earnings Or Losses | 2453967 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1830600 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 24911526 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31906507 | BeginningOfYearBalance |
| Contributions | 997855 | Contributions |
| Investment Earnings Or Losses | -7419264 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1878961 | GrantsOrScholarships |
| Other Expenditures | -36815 | OtherExpenditures |
| Administrative Expenses | 0 | AdministrativeExpenses |
| End Of Year Balance | 23642952 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.01 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.57 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.42 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 245000 | OtherCostOrOtherBasis |
| Book Value | 245000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 12979798 | OtherCostOrOtherBasis |
| Depreciation | 2290726 | Depreciation |
| Book Value | 10689072 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 130358 | OtherCostOrOtherBasis |
| Depreciation | 95263 | Depreciation |
| Book Value | 35095 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2848109 | OtherCostOrOtherBasis |
| Depreciation | 2043078 | Depreciation |
| Book Value | 805031 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 71357 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 71357 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11845555 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Cash surrender value of life insurance policies | Description |
| Book Value | 106244 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 106244 | TotalOfBookValueSecurities |
Investments Program Related InvestmentsProgramRelated (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Mutual Funds | 26562292 | F |
| Private capital holdings | 1136847 | F |
| Real estate | 1206840 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 28905979 | TotalOfBookValueProgramRelated |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Receivables from the Christian Reformed Church | 107261 |
| Receivables from Employees (various) | 10637 |
| Other Receivables | 19092 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 136990 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuity contracts and irrevocable trust agreements | $218,833 |
| Federal Perkins Loan Advances | $291,759 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 510592 | TotalOfAmounts |
| Total Revenue | 8717243 | TotalRevenue |
| Total Expenses | 9137969 | TotalExpenses |
| Excess Or Deficit For Year | -420726 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -92459 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 0 | DonatedServicesAndFacilities |
| Investment Expenses | 0 | InvestmentExpenses |
| Prior Period Adjustments | 0 | PriorPeriodAdjustments |
| Other | -$27,427 | OtherAmount |
| Total Adjustments | -119886 | TotalAdjustments |
| Excess Or Deficit Per FS | -540612 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9484936 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2075010 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | -27427 | OtherRevenues |
| Revenue Not Rptd F990 | 2047583 | RevenueNotRptdF990 |
| Revenue Subtotal | 7437353 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 1279890 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1279890 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8717243 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7858079 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7858079 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 1279890 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1279890 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9137969 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchD_P05_S00_L04 | Schedule D, Part V, Line 4 | The Seminary holds endowed fund for the purposes of funding: scholarships, research programs, plant maintenance, faculty chairs and other donor-designated or board-designated restricted purposes. |
| SchD_P10_S00_L00 | Schedule D, Part X | Annuity agreements represent the present value of the estimated payments and is recorded as a liability at the inception of the agreement. Federal Perkins loan advances (for students) from the US government are recorded as a liability. |
| SchD_P11_S00_L08 | Schedule D, Part XI, Line 8 | Changes in the value of split-interest agreements. |
| SchD_P12_S00_L02d | Schedule D, Part XII, Line 2d | Changes in value of split-interest agreements. |
| SchD_P12_S00_L04b | Schedule D, Part XII, Line 4b | Audited statements reflected revenues net of tuition financial aid of $1,108,874 and housing financial aid of $171,016. |
| SchD_P13_S00_L04b | Schedule D, Part XIII, Line 4b | Audited statements reflected revenues net of tuition financial aid of $1,108,874 and housing financial aid of $171,016. On the 990, the financial aid is reflected on Schedule XI as program grants and other assistance to individuals inside and outside the United States (and also reflected on Schedules F and I). |
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 | All published ads have a non-discrimination policy statement. The policy is also on our application for admission. | 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 | We distribute subsidized and un-subsidized Stafford loans to our students. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (6 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Transportation, room and board reimbursement for Facing Your Future Program sponsoring church. | 8577 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Reimbursement of business expenses including advancement services, postage, printing and purchase of books. | 12220 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Subsidies for organizations to provide internships which ar required for completion of degree program. | 1150 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Student scholarships paid to Knox College, the Christian Reformed Campus Ministry and the University of Toronto for the benefit of students studying Reformed theology. | 18000 |
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Program Services | Development partner fees and personal will bequest distribution to Christian Stewardship Services. | 7753 |
| Europe (including Iceland and Greenland) | 0 | 0 | Grantmaking | The Bible and Ministry Program of the Seminary has partnered with the Foundation for the promotion of Reformed Missiology and Ecumenics. A grant of $1,514.60 was provided to support the 12/08/2009 "Stitching Promise" program. | 1515 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 49215 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|
| South Asia | To support ministries in the Kathmandu region of Nepal, the Missions Institute of the Seminary provided funds to the Association of Reformed Ministries Abroad, Inc. for ministries which include worship, church planting, church leadership training, and providing trade skills training for women at risk. | 12000 | check |
| North America (including Canada and Mexico, but not the United States) | Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for cross-cultural internships. The Christian Reformed Campus Ministry in Halifax Society provided a full-year internship for one such student. | 10000 | check |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 2 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 2 | TotalNumberOfOtherOrgs |
Grants To Ind Outside US GrantsToIndOutsideUS (20 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement | Amount Of Non Cash AssistanceAmountOfNonCashAssistance |
|---|---|---|---|---|---|
| Expense reimbursement for trustee travel and committee expenses, books, internship mileage, attendance at conferences, dissertation reader honoraria, and workshop expenses | North America (including Canada and Mexico, but not the United States) | 15 | 8199 | check | 0 |
| Reimbursement for the purchase of a book and dissertation reader honorarium. | Europe (including Iceland and Greenland) | 4 | 1718 | Check | |
| The Bible and Ministry Division engaged a keynote speaker from Argentina for the biennial conference. | South America | 1 | 800 | Check | |
| The Bible and Ministry Division engaged a keynote lecturer from Costa Rica for the biennial conference. | Central America and the Caribbean | 1 | 800 | check | |
| The Bible and Ministry Division engaged a lecturer from Australia for a session at the biennial conference | East Asia and the Pacific | 1 | 200 | check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | North America (including Canada and Mexico, but not the United States) | 4 | 7468 | Check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | Central America and the Caribbean | 1 | 1800 | ||
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | Middle East and North Africa | 3 | 5030 | Check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | South Asia | 2 | 2700 | Check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | Sub-Saharan Africa | 1 | 1800 | Check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | East Asia and the Pacific | 1 | 1800 | Check | |
| Grants are provided to students in residence at the Seminary for expenses related to international travel for the purpose of obtaining degree program required credit for internships. The Seminary supports three types of internships: Cross-cultural, which provide opportunities to explore the contextual nature of ministry, Congregation-based, which provide ministry leadership experiences in a congregation in which students are able to deepen pastoral identity and develop ministry practices, and Clinical Pastoral Education internships, which provide ministry opportunities in approved institutional or church settings together with professional supervision and intense peer group reflection. | South America | 1 | 900 | Check | |
| The Seminary's Center for Excellence in Preaching sent $4,000 in scholarship funds to support the education of a Calvin Seminary alumnus who is pursuing a Ph.D. in Homiletics at the University of Toronto and at Knox College in Toronto School of Theology. | North America (including Canada and Mexico, but not the United States) | 2 | 8000 | Check | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | North America (including Canada and Mexico, but not the United States) | 27 | 117002 | Deposit into student's tuition account at the Seminary | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | Central America and the Caribbean | 3 | 9900 | Deposited directly into the student's tuition account | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | South America | 1 | 16261 | Deposited directly into the student's tuition account | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | Europe (including Iceland and Greenland) | 1 | 6475 | Deposited directly into the student's tuition account | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | Russia and the newly independent States | 1 | 15540 | Deposited directly into the student's tuition account | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | East Asia and the Pacific | 45 | 321774 | Deposited directly into the student's tuition account | |
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | Sub-Saharan Africa | 7 | 63035 | Deposited directly into the student's tuition account |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchF_P01_S00_L02 | Identifier |
| Return Reference | Schedule F, Part I, Line 2 | ReturnReference |
| Explanation | For all of our scholarship recipients, the funds are deposited with the degree granting institution for the benefit of the tuition charges incurred by the student. We follow the graduate program progress through reports from the student including major papers and other samplings of their academic work. Ordinarilly, the extent of support does not exceed two years. For our grant recipients, funds are primarily disbursed through Sminary graduates acting in missionary capacity. In some program instances, in East Africa, for example, we also receive reports on the training program, and the site is visited by the program director to review program results and at times to participate in the training events. In the case of cross-cultural internships which are a part of the Mentored Ministries Program, need is determined by application process, supervisors are interviewed, provided with training and advice, then subsequent to the internship, reports are provided from supervisors, and on the performance of the student intern, and student also report on the experience and the use of the fund upon return. The Facing Your Future program sends chaperons to companies participants, who observe the use of funds, then the organizations provide summary of expenses which are reviewed by the program director. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant | Business Name Line2RecipientNameBusiness/BusinessNameLine2 |
|---|---|---|---|---|---|---|---|---|
| Ada Christian School | ||||||||
| 6206 Ada Drive South East | Ada | MI | 49301 | 381581181 | 501(c)(3) | 5023 | Scholarship for tuition for children of M.Div. students attending the Seminary | |
| Dutton Christian School | ||||||||
| 6729 Hanna Lake Avenue South East | Caledonia | MI | 49316 | 381539995 | 501(c)(3) | 7637 | ||
| Grand Rapids Christian Schools | ||||||||
| 1812 Sylvan Avenue SE | Grand Rapids | MI | 49506 | 381880873 | 501(c)(3) | 16138 | Scholarship for tuition for children of M.Div. students attending the Seminary | Millbrook and Oakdale etc |
| Church Connection Initiative | ||||||||
| 6601 West College Drive | Palos Heights | IL | 60463 | 362387148 | 501(c)(3) | 13000 | The Church Connection Initiative at Trinity works with local churches to reinforce their mission and equip their leaders and lay members with the instruction, knowledge and opportunities necessary to enhance their service in God's kingdom. The CCIT is a partnership of Trinity Christian College in cooperation with Calvin Theological Seminary, the Center for Excellence in Preaching, and the Calvin Institute of Christian Worship. the venture also is supported by the Lilly Endowment. The program seeks to educate church leaders and lay people in ways of cultivating corporate and individual ministry. Trinity faculty, staff and students contribute as partners and co-learners in the program. The CCIT also serves as a resource | Trinity Christian College |
| Fuller Theological Seminary | ||||||||
| 135 North Oakland Avenue | Pasadena | CA | 91182 | 951699394 | 501(c)(3) | 8000 | The Seminary's Center for Excellence in Preaching sent $4,000 in scholarship funds for each of 2 students to support the education of Joseph A. Novack and Noel Snyder, Calvin Seminary alumni who are pursuing Ph.D.. | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 13 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|---|
| Assistance for tuition and housing in the form of scholarships and subsidies for students in residence at the Seminary. These awards are deposited directly into the student's tuition account at the Seminary. | 168 | 895078 | |||
| The Idema Food Pantry is a unique ministry subsidized by the Seminary that offers groceries to needy Seminary students and their families. The Food Pantry is administered by the Student Senate in cooperation with the Dean of Students office and is run by the students and their spouses. http://www.calvinseminary.edu/studentlife/foodpantry/index.php Students must register at the food pantry and qualify financially to receive benefits from this ministry. | 264 | 55600 | Cost less student contributions | Food is received from Feeding America West Michigan Food Bank (FAWMFB) and other sources which is made available, free of charge, to students who fall below the national poverty line. More than 21,000 pounds of food was distributed. The assistance amount is calculated by subtracting the amount received from student participant contributions from the amount charged by FAWMFB. | |
| The Clothes Closet provides used clothing, shoes and various household items free of charge to all Seminarians and their families. This is especially helpful to students from foreign countries who arrive with a suitcase and no means to furnish an apartment, let alone bed linens and tableware, and to students who are married with children. We depend upon contributions of used items from the local community to fill the shelves, racks and bins. The program is administered by the Student Senate in cooperation with the Dean of Students office and is run by the students and their spouses. | 300 | Salvation Army Store prices | The Clothes Closet provides used clothing, shoes and various household items free of charge to all Seminarians and their families. Hand-made quilts, used children's clothes, games and toys, used table settings and towels, pillows, bed linens, wall decorations, lamps, furniture and books. | ||
| Counseling subsidy is provided for students - the Seminary subsidizes the counseling services at 50%. | 32 | 9545 | |||
| Transportation subsidy - The Seminary provides a subsidy of $5 per bus fare book. (The Seminary purchases the books for $9 and sells them to students for $4.) | 255 | 1275 | |||
| The Seminary's Center for Excellence in Preaching sent $4,000 in scholarship funds to support the education of a Calvin Seminary alumnus who is pursuing a Ph.D. in Homiletics. | 1 | 4000 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchI_P01_S00_L02 | Identifier |
| Return Reference | Schedule I, Part I, Line 2 | ReturnReference |
| Explanation | The Center for Excellence in Preaching and the Making Connections Initiative Program co-sponsor a Church Connection Initiative through Trinity Christian College in Palos Heights, IL to support continuing education programs, who seim-annually report on the use of funds and which is used to determine eligibility for the following year. The Mentored Ministries Program provides grants to US churches who qualify to sustain a M.Div or M.A. student for expenses incurred while providing an internship in a church setting - qualification is determined by application, subsequent to the internship, reports are submitted from the church and from the student to substantiate how the funds were used and the value of the internship experience. Student scholarships and awards are awarded after an application and eligibility process, utilizing the FAFSA form for establishing financial need and utilizing GPA and recommendations for establishing merit, competitions or other award qualifications are used to determine eligibility where applicable. The awards and scholarships are posted directly to student accounts. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Rev Dr Cornelius Plantinga | NamePerson |
| Base Compensation Filing Org | 132170 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 16529 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 9252 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 10750 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 168701 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 138584 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 300 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchJ_P01_S00_L01a | Schedule J, Part I, Line 1a | Employee W-2's are 1) grossed up for some fringe benefits, such as group term life insurance in excess of $50,000 and housing allowances, 2) include the cost of companion travel, 3) reflect the Parsonage residence as pertains to the President, 4) include all personal portions of services or expenses if unreimbursed. |
| SchJ_P01_S00_L03 | Schedule J, Part I, Line 3 | The Board of Trustees Chairman, together with the Development and Finance Committee of the Board of Trustees Chairman annually review the compensation of each of the President, Vice-Presidents and Chief Financial Officer. The resources utilized include salary surveys compiled by the Association of Theological Schools (ATS is the Seminary's accrediting organization) which provides overall results as well as peer school values (the group of 10 peer schools comprises our stiffest competition in size and value to their respective denominations). The evaluation includes, at lease biennially, a performance review solicited from all constituencies of the Seminary. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P06_S0A_L07b | Form 990, Part VI, Section A, Line 7b | Certain decisions of the Board of Trustees must be approved by the Synod of the Christian Reformed Church in North America. |
| F990_P06_S0B_L11 | Form 990, Part VI, Section B, Line 11 | Members of the Seminary's Audit Committee of the Development and Finance Committee are provided with a preliminary copy of the 990 form in pdf format. Committee members may review, inquire, and revise the return. Approval is received from the Chairman of the committee prior to filing. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The Chairman of the Board of Trustees and the Chairman of the Finance and Development Committee of the Board of Trustees oversee the performance reviews of each of the President, Vice-Presidents and the Chief Financial Officer of the Seminary at least biennially, and review their respective compensation, annually. The results of these studies are reported to the full Board with benchmarks obtained from the Seminary's accrediting organization, the Association of Theological Schools, which provides both, aggregate comparisons and peer profiles of like organizations. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | All inquiries of this nature are directed to the administrative assistant to the Board of Trustees who provides the information to the individual or entity who made the request. The form 990 is also available on GuideStar.org |
| F990_P10_S00_L27 | Form 990, Part X, Line 27 | Endowment investment income, absent donor restriction, is classified as restricted net assets until appropriated for expenditure by the Seminary in a manner consistent with the standard of prudence described by the Uniform Prudent Management of Institutional Funds Act (UPMIFA). |
| SchR_P05_S00_L01j | Schedule R, Part V, Line 1j | The Seminary is located on the campus of Calvin College. There are several jointly used facilities and services, for which the Seminary pays a monthly fee to the College. |
| SchR_P05_S00_L01m | Schedule R, Part V, Line 1m | The Seminary and the College share facilities and some services, as we are on the same campus. |
| SchR_P05_S00_L01n | Schedule R, Part V, Line 1n | The Seminary occasionally utilizes College faculty for high-level technical courses for which we reimburse wages and benefits to the College. |
| SchR_P05_S00_L01o | Schedule R, Part V, Line 1o | The Seminary pays the Christian Reformed Church for various and sundry services, including collaboration on various projects, advertising open positions, ministers pension contributions, printing and design services, Source and Banner publication support, courier charges and other. The Seminary also reimburses Calvin College for various and sundry services, including lodging of guests, bookstore services, printing and graphic design, sharing services of College employees, insurance, landscaping, plowing, security, and other. |
| SchR_P05_S00_L01p | Schedule R, Part V, Line 1p | Occasionally, the Seminary and the College will collaborate on projects. At times, the Seminary will receive reimbursement for an expense from the College. |
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 | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| Christian Reformed Church in North America | |||||||||
| 2850 Kalamazoo | Grand Rapids | MI | 49560 | 382051351 | Church | MI | Section 501(c)(3) | Section 170(b)(1)(A) | N/A |
| Calvin College | |||||||||
| 3201 Burton St SE | Grand Rapids | MI | 49546 | 383071514 | School | MI | 501(c)(3) | 170(b)(1)(A) | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | 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 | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Compilation of information for year end and the audit were interrupted due to two deaths in short succession in the family of our controller - the only full-time employee in our financial services office, delaying the preparation of our audit until after the due date and automatic extension periods of the return. Also, the part-time worker's doctor ordered rest because she became pregnant with triplets and was unable to work, leaving us short-handed for 4 months. Additional time was necessary for preparation of a complete, accurate return. | Explanation |
Comments