2011-03-21T14:23:02-05:00 2010-05-31 SCHNEIDER DOWNS & CO INC 1133 PENN AVENUE PITTSBURGH PA 15222 990 2009-06-01 250965376 GENEVA COLLEGE GENE 7248465100 3200 COLLEGE AVENUE BEAVER FALLS PA 15010 LARRY K GRIFFITH 7248465100 2011-03-21 1 Susan M Kirsch 4122613644 2009 2016-02-24 21:20:13Z LARRY K GRIFFITH 3200 COLLEGE AVENUE BEAVER FALLS PA 15010 61387765 0 X WWW.GENEVA.EDU X 1848 PA TO GLORIFY GOD BY EDUCATING AND MINISTERING TO A DIVERSE COMMUNITY OF STUDENTS. 29 26 1439 131 64308 -220 5114370 4052936 41859697 43003999 -4088678 2359923 126659 92628 43012048 49509486 10991905 11874436 0 19986991 19983431 0 1080276 15453840 16055262 46432736 47913129 -3420688 1596357 76705499 76806727 28079887 25213938 48625612 51592789 COMPREHENSIVE CHRISTIAN INSTITUTION OF HIGHER LEARNING PROVIDING EDUCATION TO UNDERGRADUATE AND GRADUATE STUDENTS. 0 0 43783445 11874436 42999977 EDUCATION - STUDENTS AND PARENTS HAVE BEEN WELCOME AT GENEVA COLLEGE FOR 162 YEARS. GENEVA COLLEGE IS COMMITTED TO AND ROOTED IN A REFORMED CHRISTIAN WORLDVIEW. THE COLLEGE OFFERS UNDERGRADUATE DEGREE PROGRAMS IN THE ARTS AND SCIENCES, AND MASTERS DEGREE PROGRAMS IN COUNSELING, HIGHER EDUCATION, BUSINESS ADMINISTRATION, ORGANIZATIONAL LEADERSHIP, READING AND SPECIAL EDUCATION. THE FULL AND PART TIME STUDENT ENROLLMENT WAS: SUMMER 2009 FALL 2009 SPRING 2010 FULL TIME: 362 1,676 1,595PART TIME: 236 269 272TOTAL: 598 1,945 1,867THE COLLEGE LAUNCHED A NEW STUDY ABROAD PROGRAM IN ROME, ITALY IN 2009/10. THE PROGRAM IS STRUCTURED TO FOSTER THE INVESTIGATION OF THE HUMANITIES AND THE ARTS THROUGH THE LENSES OF THE REFORMED AND WESTERN TRADITIONS. THE CURRICULUM PROGRAM INCLUDES HUMANITIES CORE, ITALIAN LANGUAGE AND CULTURE AND A BOOK DISCUSSION. DURING 2009/10, 29 STUDENTS COMPLETED THE PROGRAM. 43783445 1 1 0 0 0 0 1 0 1 1 1 0 1 1 1 0 1 0 0 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 2655 0 1439 1 1 1 1 IT 0 0 0 0 1 0 29 26 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA AK AZ FL HI ME MD MI MN NH VA WA X STEPHEN ROSS ASSOC VICE PRESIDENT & CONTROLLER 7248476541 3200 COLLEGE AVE BEAVER FALLS PA 15010 ANDREW BERNARD 0.90 X 0 0 0 ANDREW MARCINKO 0.90 X 0 0 0 WILLIAM KRINER ESQ 0.90 X 0 0 0 BERNARD CHAVIS 0.90 X 0 0 0 CHARLES POCKRAS 0.90 X 0 0 0 DRCALVIN TROUP 0.90 X 0 0 0 DRDAVID WEIR 0.90 X 0 0 0 INGRID BIRDSALL 0.90 X 0 0 0 JAMES ROY 0.90 X 0 0 0 JOHN EDGAR ESQ 0.90 X 0 0 0 JOHN MITCHELL 0.90 X 0 0 0 KATHARINE DENNIS 0.90 X 0 0 0 LORI STUCKEY 0.90 X 0 0 0 MARK SCHAEFER 0.90 X 0 0 0 MICHAEL MCDANIEL 0.90 X 0 0 0 REVBRUCE BACHENSTO 0.90 X 0 0 0 REVDONALD PIPER 0.90 X 0 0 0 REVROBERT MCFARLAND 0.90 X 0 0 0 REYNOLD CLARK 0.90 X 0 0 0 STEVE MCMAHAN 0.90 X 0 0 0 TOM YANCY 0.90 X 0 0 0 VIRGINIA BADGER 0.90 X 0 0 0 MELVILLE ADAMS 0.90 X 0 0 0 KENDELL CHILTON 0.90 X 0 0 0 GODFREY FRANKLIN 0.90 X 0 0 0 JOYE HUSTON 0.90 X 0 0 0 DAVID SCHAEFER 0.90 X 0 0 0 JOEL SILVERMAN 0.90 X 0 0 0 KEITH WING 0.90 X 0 0 0 REVKENNETH ORR 0.90 X X 0 0 0 DRWILLIAM EDGAR 0.90 X X 0 0 0 JOYCE LYNN 0.90 X X 0 0 0 KENNETH A SMITH 40.00 X 173193 0 80901 LARRY GRIFFITH EXECUTIVE 40.00 X 91027 0 16807 EDGARDO T VENCIO 40.00 X 115307 0 21796 KEVIN J JEAN 40.00 X 82917 0 15496 JONATHAN WATT 40.00 X 128008 0 19438 KENNETH P CARSON 40.00 X 113150 0 85225 JAMES E PRINCE VP 40.00 X 60654 0 841 681339 0 225008 4 0 1 0 PIONEER COLLEGE CATERERS INC 12351 W 96TH TERRACE SUITE 204-W LENEXA KS 66215 CAMPUS FOOD SERVICE 2160529 ARAMARK FACILITY SERVICES 24818 NETWORK PLACE CHICAGO IL 606731248 PHYSICAL PLANT MNGMNT 389673 STRATEGIC IMAGES 100 FIRST AVENUE 6TH FLOOR PITTSBURGH PA 15222 ADVERTISING 204704 CHAMP PRINTING COMPANY INC 730 FOURTH AVENUE CORAOPOLIS PA 15108 PRINTING SERVICES 149813 MCCARTER'S TRANSIT 2569 DARLINGTON ROAD BEAVER FALLS PA 15010 BUS TRANSPORTATION 121161 6 1051004 3001932 66558 4052936 TUITION AND FEES 900099 35199609 35199609 STUDENT HOUSING 900099 3615620 3611598 4022 FOOD SERVICE 900099 3220602 3220602 STUDENT SRVCS & ACTIV. 900099 912984 912984 CAMPUS STORE 900099 46513 46513 8671 8671 43003999 708198 708198 32342 32342 13530004 11878279 1651725 1651725 1651725 CATERING 722320 60286 60286 60286 49509486 42999977 64308 2392265 11679035 11679035 195401 195401 759126 382752 279738 96636 14491358 13233063 767429 490866 553896 504045 33234 16617 3097067 2818331 185824 92912 1081984 984605 64919 32460 73234 452 70881 1901 91689 91689 179066 179066 820658 587539 211054 22065 394655 286463 99061 9131 2478663 2140140 184128 154395 400016 386591 517 12908 1365088 1321165 27418 16505 1356961 1207886 100591 48484 41486 30333 10521 632 852459 852459 2657600 2572025 53418 32157 318487 99452 218805 230 FOOD SERVICE 1957057 1957057 INSTRUCTIONAL EXPENSE 1607205 1535741 62440 9024 MISCELLANEOUS 880274 806660 32706 40908 PROVISION FOR BAD DEBTS 393443 72198 321245 MEMBERSHIP & DUES 115664 58988 54416 2260 71557 71064 308 185 47913129 43783445 3049408 1080276 10401 10135 6456610 4988984 869426 735950 956266 791526 2497978 2619852 72546119 35680480 37869871 36865639 22759582 25179254 767567 983752 4517798 4631635 76705499 76806727 3278247 2005786 1980292 1601747 18874787 17704397 3946561 3902008 28079887 25213938 X 15227592 15542491 18800113 20751700 14597907 15298598 48625612 51592789 76705499 76806727 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 25341943 702616 3466289 438087 698742 156666 28217353 31809107 1280267 -6421871 1311888 13672 25341943 0.10000 0.54000 0.36000 0 1 1 1980752 1980752 49499100 20735713 28763387 21049758 14944767 6104991 16509 16509 36865639 CASH SURRENDER VALUE OF LIFE INSURANCE 367503 PERPETUAL TRUSTS HELD BY THIRD PARTIES 3415833 BOND ISSUANCE COSTS 126126 OTHER ASSETS 722173 4631635 ANNUITIES AND LIFE INCOME TRUSTS PAYABLE 1623562 REFUNDABLE FEDERAL STUDENT LOAN FUNDS 1789656 POSTRETIREMENT BENEFIT OBLIGATION 488790 3902008 49509486 47913129 1596357 1367884 2936 1370820 2967177 38826804 1367884 -11871500 -10503616 49330420 179066 179066 49509486 35859627 0 35859627 179066 11874436 12053502 47913129 Part III, Line 1a: THE COLLEGE HAS VARIOUS LITERARY, ARCHIVAL AND ARTISTIC COLLECTIONS, WHICH CONSIST OF EVANGELICAL MANUSCRIPTS, PRIVATE PAPERS, RARE BOOKS OF SEVERAL AUTHORS, AND WORKS OF ART. THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE COLLEGE'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. Part III, Line 4: THE EXEMPT PURPOSE OF COLLECTIONS IS THE ADVANCEMENT OF EDUCATION. Part V, Line 4: Description of Intended Use of Endowment Funds: THE COLLEGE APPLIES THE PROVISIONS OF FASB CODIFICATION TOPIC OF PRESENTATION OF FINANCIAL STATEMENTS FOR NOT-FOR-PROFIT ENTITIES. THE TOPIC PROVIDES GUIDANCE ON THE NET ASSET CLASSIFICATION OF DONOR RESTRICTED ENDOWMENT FUNDS FOR A NOT-FOR-PROFIT ORGANIZATION THAT ARE SUBJECT TO AN ENACTED VERSION OF THE UNIFORM PRUDENT ADMINISTRATION OF INSTITUTIONAL FUNDS ACT (UPMIFA) AND ALSO REQUIRES DISCLOSURES ABOUT ENDOWMENT FUNDS, BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND BOARD-DESIGNATED ENDOWMENT FUNDS. THE COLLEGE, AS A NOT-FOR-PROFIT ORGANIZATION RESIDING IN THE COMMONWEALTH OF PENNSYLVNIA, IS NOT SUBJECT TO UPMIFA, BUT IS SUBJECT TO THE ADDITIONAL DISCLOSURE REQUIREMENTS ASSOCIATED WITH THE AFOREMENTIONED TOPIC. THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR SUPPORT OF ITS MISSION. ITS ENDOWMENT INCLUDES BOARD-DESIGNATED AND DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE COLLEGE TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. Part X: Description of Uncertain Tax Positions Under FIN 48: THE COLLEGE FOLLOWS THE FASB CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. THE COLLEGE'S STATEMENTS OF FINANCIAL POSITION AT MAY 31, 2010 AND 2009 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE HAS NO UNRECOGNIZED TAX BENEFITS. Part XI, Line 8 - Other Adjustments: ACTUARIAL ADJUSTMENT ON ANNUITIES: $2,936 Part XII, Line 2d - Other Adjustments: ACTUARIAL ADJUSTMENT ON ANNUITIES: $2,936 TUITION DISCOUNTS AND FUNDED SCHOLARSHIPS: ($11,874,436) Part XIII, Line 4b - Other Adjustments: TUITION DISCOUNTS AND FUNDED SCHOLARSHIPS: $11,874,436 1 1 1 GENEVA COLLEGE DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS FROM LARGE GEOGRAPHIC SECTIONS OF THE U.S. AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS. THE COLLEGE ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS AND THE COLLEGE'S PROMOTIONAL ACTIVITIES AND RECRUITING EFFORTS IN EACH GEOGRAPHIC AREA ARE DESIGNED TO INFORM STUDENTS OF ALL RACIAL SEGMENTS IN THE GENERAL COMMUNITIES WITHIN THE AVAILABILITY OF THE SCHOOL. 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 1 EUROPE 1 2 PROGRAM SERVICES EDUCATION 767885 EAST ASIA AND THE PACIFIC PROGRAM SERVICES EDUCATION 73435 NORTH AMERICA PROGRAM SERVICES EDUCATION 9841 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES EDUCATION 13776 CENTRAL AMERICA AND THE CARRIBBEAN PROGRAM SERVICES EDUCATION 50849 EUROPE GRANTS TO RECIPIENTS SCHOLARSHIPS 158911 EAST ASIA AND THE PACIFIC GRANTS TO RECIPIENTS SCHOLARSHIPS 23500 CENTRAL AMERICA AND THE CARRIBBEAN GRANTS TO RECIPIENTS SCHOLARSHIPS 5400 MIDDLE EAST AND NORTH AFRICA GRANTS TO RECIPIENTS SCHOLARSHIPS 7590 1 2 1111187 SCHOLARSHIPS EUROPE 34 158911 POSTING TO STUDENT'S ACCOUNT N/A N/A SCHOLARSHIPS EAST ASIA AND THE PACIFIC 6 23500 POSTING TO STUDENT'S ACCOUNT N/A N/A SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 2 5400 POSTING TO STUDENT'S ACCOUNT N/A N/A SCHOLARSHIPS MIDDLE EAST AND NORTH AFRICA 2 7590 POSTING TO STUDENT'S ACCOUNT N/A N/A Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: ON A SEMIMONTHLY BASIS THE ROME SITE DIRECTOR SUBMITS A BUSINESS ACTIVITY REPORT AND A COPY OF ALL RECEIPTS. THE BUSINESS ACTIVITY REPORT DETAILS THE AMOUNT, DESCRIPTION OF THE TRANSACTION AS WELL AS THE ACCOUNT THAT SHOULD BE CHARGED FOR THE TRANSACTION. THE SITE DIRECTOR ALSO SENDS A MONTHLY BANK STATEMENT SO THAT ALL BANKING TRANSACTIONS ARE PROPERLY CAPTURED ON GENEVA'S GENERAL LEDGER AND REVIEWED FOR APPROPRIATENESS. WITH RESPECT TO GENEVA STUDENTS STUDYING OUTSIDE THE U.S., THE REPORTABLE AID IS CREDITED TO STUDENT'S ACCOUNTS BY THE COLLEGE. 1 STUDENT SCHOLARSHIPS/FINANCIAL AID 1435 11679035 N/A N/A Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: GENEVA COLLEGE AWARDS GRANTS BASED UPON THE FOLLOWING: STUDENTS RECEIVING SCHOLARSHIPS AND FELLOWSHIPS ARE JUDGED WORTHY BY THE INSTITUTION'S ASSESSMENT ON THE BASIS OF ACADEMIC ACHIEVEMENTS, FINANCIAL NEED AND OTHER SIMILAR STANDARDS. X X 1 1 X X X 1 0 0 0 0 0 0 1 0 KENNETH A SMITH 163193 0 10000 0 0 0 8117 0 72784 0 254094 0 0 0 KENNETH P CARSON 113150 0 0 0 0 0 5774 0 79451 0 198375 0 0 0 Part I, Line 4a JAMES P. PRINCE, AMOUNT OF $9,460 KEVIN J. JEAN, AMOUNT OF $11,668 Part I, Line 7 BONUSES ARE PAID FOR EXCELLENCE IN PERFORMING DUTIES. THE PRESIDENT'S BONUS IS APPROVED BY THE BOARD OF TRUSTEES. THE OFFICERS BONUSES ARE APPROVED BY THE PRESIDENT. PENNSYLVANIA HIGHER EDUCATIONAL FACILITIES AUTHORITY 232243852 2007-08-16 20052000 EQUIPMENT & CAPITAL PROJECTS, REFUNDING 0 0 20052000 17897024 433000 154976 1567000 2023 0 1 0 1 0 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 0 0 0 0 ENROLLED STUDENTS CHILDREN OF BOARD MEMBERS 55576 X 9 66558 FMV 0 0 1 1 Third Party Use: Part I, Line 32b: THE COLLEGE USES A BROKER TO SELL SECURITIES RECEIVED AS CONTRIBUTIONS. Form 990, Part VI, Section A, line 2 -FAMILY RELATIONSHIP: JOHN P. EDGAR ESQ., AND DR. WILLIAM J. EDGAR -FAMILY RELATIONSHIP: DAVID SCHAEFER, MARK SCHAEFER, AND JOHN SCHAEFER -FAMILY RELATIONSHIP: DAVID WEIR, BONNIE WEIR, WILLIAM WEIR, AND KEN SMITH -FAMILY RELATIONSHIP: KEITH WING, AND DENNIS WING -BUSINESS RELATIONSHIP: JOHN EDGAR, AND SHERRARD GERMAN & KELLY, P.C. Form 990, Part VI, Section A, line 6 GENEVA COLLEGE IS OPERATED BY THE BOARD OF TRUSTEES UNDER AUTHORITY DELEGATED BY THE BOARD OF CORPORATORS. SEE ANSWER FOR QUESTION 7A. Form 990, Part VI, Section A, line 7a GENEVA COLLEGE IS RELATED TO THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA(RPCNA). THE RPCNA ELECTS A BOARD OF CORPORATORS, AND ONE OF THE ROLES OF THE BOARD OF CORPORATORS IS TO ELECT THE BOARD OF TRUSTEES AND PRESIDENT OF GENEVA COLLEGE. THE BOARD OF TRUSTEES OF GENEVA COLLEGE MAY NOMINATE ITS OWN MEMBERS, BUT THE BOARD OF CORPORATORS OF THE RPCNA VOTES TO APPROVE OR DISAPPROVE THESE NOMINATIONS. A FEW BOARD OF CORPORATORS ARE ALSO MEMBERS OF THE BOARD OF TRUSTEES OF GENEVA COLLEGE. Form 990, Part VI, Section A, line 7b GENEVA COLLEGE IS A CHRISTIAN INSTITUTION OF HIGHER EDUCATION OPERATED BY A BOARD OF TRUSTEES, BUT GOVERNED BY A BOARD OF CORPORATORS. THE BOARD OF CORPORATORS HAS THE POWER TO ORDAIN AND ESTABLISH BYLAWS FOR THE REGULATION AND GOVERNMENT OF THE BUSINESS AND AFFAIRS OF GENEVA, SUBORDINATED, HOWEVER, TO THESE ARTICLES OF INCORPORATION, THE CONSTITUTION AND LAW OF THE COMMONWEALTH OF PENNSYLVANIA, THE CONSTITUTION AND LAWS OF THE UNITED STATES OF AMERICA AND THE CONSTITUTION AND LAWS OF THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA. GENEVA COLLEGE IS OPERATED BY THE BOARD OF TRUSTEES UNDER AUTHORITY DELEGATED BY THE BOARD OF CORPORATORS. TRUSTEES SHALL BE APPOINTED BY THE BOARD OF CORPORATORS. THE ELECTION OF THE PRESIDENT REQUIRES THE VOTES OF A MAJORITY OF THE MEMBERS OF THE BOARD AND IS SUBJECT TO THE APPROVAL OF A MAJORITY OF THE BOARD OF CORPORATORS. Form 990, Part VI, Section B, line 11 THE FORM 990 IS REVIEWED BY THE CONTROLLER, AND EXECUTIVE VICE PRESIDENT. THE FORM 990 IS ALSO REVIEWED, DISCUSSED AND APPROVED BY THE BUSINESS COMMITTEE OF THE BOARD OF TRUSTEES. THE FORM 990 WILL BE MADE AVAILABLE TO ALL OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE VIA THE WEB AND/OR A COPY WILL BE MAILED ELECTRONICALLY TO EACH MEMBER. Form 990, Part VI, Section B, line 12c THE ADMINISTRATIVE ASSISTANT OF THE PRESIDENT COLLECTS AND REVIEWS ALL OF THE CONFLICT OF INTEREST STATEMENTS COMPLETED BY THE BOARD OF TRUSTEES AND MAINTAINS A CHECKLIST TO ENSURE THAT SHE RECEIVES ALL OF THEM. SHE THEN DOCUMENTS ANY DISCLOSURES MADE AND FORWARDS THIS DOCUMENT TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. Form 990, Part VI, Section B, line 15a PRESIDENT/CEO - THE DIRECTOR OF HUMAN RESOURCES PARTICIPATES IN AND HAS ACCESS TO THE RESULTS OF A COMPENSATION SURVEY WITH OTHER CHRISTIAN COLLEGES THROUGH CUPA-HR'S DATA ON DEMAND FEATURE. THE BENCHMARK CHOSEN IS THE 60TH PERCENTILE OF CCCU SCHOOLS. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY INFORMS THE DIRECTOR OF HUMAN RESOURCES OF COMPENSATION CHANGES TO THE PRESIDENT'S COMPENSATION. THE EXECUTIVE COMMITTEE KEEPS RECORDS OF THESE ACTIONS. -TOP MGMT/OTHER OFFICERS/KEY EMPLOYEES - THE DIRECTOR OF HUMAN RESOURCES PROVIDES COMPENSATION DATA TO THE PRESIDENT ON THE MEDIANS AND PERCENTILES (IN 10% INCREMENTS). THE DIRECTOR OF HUMAN RESOURCES PARTICIPATES IN AND HAS ACCESS TO A COMPENSATION SURVEY WITH OTHER CHRISTIAN COLLEGES THROUGH CUPA-HR'S DATA ON DEMAND FEATURE. THE BENCHMARK CHOSEN IS THE 60TH PERCENTILE OF CCCU SCHOOLS. THE PRESIDENT CONSIDERS THE PREVIOUS YEAR'S PERFORMANCE AND GOAL ATTAINMENT IN MAKING COMPENSATION ADJUSTMENTS. HE ALSO CONSIDERS THE RESPONSIBILITIES AND PROJECTS ACCOMPLISHED AND NEW DUTIES ASSUMED IN THE PREVIOUS YEAR. THE PRESIDENT INFORMS THE DIRECTOR OF HUMAN RESOURCES OF THE APPROPRIATE CHANGES TO EXECUTIVE COMPENSATION. THESE DECISIONS ARE ORDINARILY IMPLEMENTED BEGINNING JUNE 1ST OF EACH YEAR. THE PRESIDENT MAY ALSO DIRECT THE DIRECTOR OF HUMAN RESOURCES TO PAY RELATIVELY SMALL PERFORMANCE BONUSES FROM TIME TO TIME. Form 990, Part VI, Section C, line 19 GENEVA COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY STATEMENT AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND THROUGH ITS OWN WEBSITE. FORM 990, PART XI, QUESTION 2, OVERSIGHT OF FINANCIAL STATEMENT AUDIT: THE COLLEGE'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA 250987250 CHURCH.SPREADING THE GOSPEL OF JESUS CHRIST & DISCIPLING BELIEVERS. PA 501(c)(3) 170(b)(1)(a)(i) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA C 187773