SPALDING UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- SPALDING UNIVERSITY (EIN 61-0444780)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-11
- IRS object ID
- 201111319349301936
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-11T14:10:46-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SOUTH FIFTH STREET SUITE 201 SO | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 402023236 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610444780 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPALDING UNIVERSITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPAL | NameControl |
| Phone | 5025859911 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 SOUTH FOURTH STREET | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 402032188 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | tori murden mcclure | Name |
| Title | President | Title |
| Phone | 5025859911 | Phone |
| Date Signed | 2011-05-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROY HILL | Name |
| Phone | 5025896050 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Tori Murden McClure | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 SOUTH FOURTH STREET | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 402032188 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 27274718 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SPALDING.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1984 | YearFormation |
| State Legal Domicile | KY | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE INSTRUCTION, ACADEMIC SUPPORT, STUDENT SERVICES, AND INSTITUTIONAL SUPPORT FOR STUDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 873 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 676414 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1564786 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 22234789 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 24979256 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 19872 | InvestmentIncomePriorYear |
| Investment Income Current Year | 22859 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 290616 | OtherRevenuePriorYear |
| Other Revenue Current Year | 460519 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 23221691 | TotalRevenuePriorYear |
| Total Revenue Current Year | 27027420 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 2229590 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 13720009 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 15232284 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 215795 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10008529 | OtherExpensePriorYear |
| Other Expenses Current Year | 9679640 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 23728538 | TotalExpensesPriorYear |
| Total Expenses Current Year | 27141514 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -506847 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -114094 | RevenuesLessExpensesCY |
| Total Assets BOY | 30091324 | TotalAssetsBOY |
| Total Assets EOY | 29379167 | TotalAssetsEOY |
| Total Liabilities BOY | 19207206 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 18472819 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10884118 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 10906348 | NetAssetsOrFundBalancesEOY |
| Mission Description | See Schedule O | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 11304132 | Expense |
| Revenue | 24333224 | Revenue |
| Description | INSTRUCTION FOR STUDENTS - DEPARTMENTS OF HUMANITIES, NATURAL SCIENCE, COMMUNICATION, NURSING, BUSINESS, PSYCHOLOGY, SOCIAL WORK, EDUCATION, AND OCCUPATIONAL THERAPY. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2991628 | Expense |
| Revenue | 415017 | Revenue |
| Description | ACADEMIC SUPPORT - ORGANIZED ACTIVITIES RELATED TO EDUCATIONAL DEPARTMENTS - ADULT ACCELARATED PROGRAMS, LIBRARY, MEDIA CENTER, AND ARCHIVE ART GALLERY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3084767 | Expense |
| Revenue | 231015 | Revenue |
| Description | STUDENT SERVICES - OFFICES OF REGISTRAR, ADMISSIONS, STUDENT SERVICES, STUDENT ATHLETICS AND ACTIVITIES AND FINANCIAL AID | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7402895 | Expense |
| Revenue | 397135 | Revenue |
| Description | INSTITUTIONAL SUPPORT - PRESIDENT'S OFFICE, BUSINESS OFFICE, PUBLIC RELATIONS, UNIVERSITY ADVANCEMENT, SERVICE ROOM, MISC. AND OTHER INSTITUTIONAL EXPENSES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 7402895 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 397135 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 24783422 | 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 | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | 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 | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 80 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 873 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPALDING UNIVERSITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5025859911 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 SOUTH THIRD STREET | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40203 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| JO ANN ROONEY | |||||||
| PRESIDENT | 40.00 | X | X | X | 290875 | 0 | 32700 |
| BRIAN B REYNOLDS | |||||||
| first vice chair | 0.50 | X | 0 | 0 | 0 | ||
| CARL M THOMAS | |||||||
| CHAIR | 1.00 | X | 0 | 0 | 0 | ||
| rose howard scn | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| CORDELL LAWRENCE | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| HELEN DONALDSON | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| M Serra goethals | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| DAVID KAREM | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| dana jackson | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| PAUL RATTERMAN | |||||||
| second vice chair | 0.50 | X | 0 | 0 | 0 | ||
| MARY WOLFORD | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| DAVID FANNIN | |||||||
| TRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| jennifer clements stern | |||||||
| trUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Charles A Bennett EdD | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Andrew G Beshear | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Jon A Meyer | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Janet Geurin Miller | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Beth Niblock | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Perry E Sangalli EdD | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Nancy L Warfield | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| bill weyland | |||||||
| tRUSTEE | 0.50 | X | 0 | 0 | 0 | ||
| Tori m mcclure | |||||||
| VP EXTERNAL AFFAIRS/ENROLL | 40.00 | X | 105000 | 0 | 15509 | ||
| LEWIS RANDY STRICKLAND | |||||||
| SENIOR VP/ACADEMIC AFFAIRS | 40.00 | X | 178500 | 0 | 32982 | ||
| MICHAEL D ERNST | |||||||
| VP FINANCE/CFO | 40.00 | X | 136000 | 0 | 19592 | ||
| Diane Tobin | |||||||
| Dean, College of Business | 40.00 | X | 103737 | 0 | 19480 | ||
| Beverly Keepers | |||||||
| Dean, College of Education | 40.00 | X | 106133 | 0 | 7735 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 920245 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 127998 | 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 (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| JONES LANG & LASALLE | |||||
| PO BOX 2847 | LOUISVILLE | KY | 40201 | Maintenance and Custodial | 582247 |
| SCHAEFER GENERAL CONTRACTORS | |||||
| 4716 PINEWOOD ROAD | LOUISVILLE | KY | 40218 | Renovations | 549314 |
| Securitas Security Services | |||||
| PO Box 403412 | Atlanta | GA | 303843412 | Security Services | 287477 |
| Software Information Systems | |||||
| PO Box 890500 | Charlotte | NC | 282890500 | Software and Maintenance | 269163 |
| Brown Hotel | |||||
| 335 West Broadway | LOUISVILLE | KY | 40202 | Hotel Rooms and Catering | 220995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 1564786 | AllOtherContributions |
| Noncash Contributions | 29171 | NoncashContributions |
| Total Contributions | 1564786 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611600 | 23944424 | 23944424 |
| entech grant program | 611600 | 415017 | 415017 |
| master of fine arts pr | 611600 | 388800 | 388800 |
| RESIDENCE HALL | 611600 | 231015 | 231015 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 24979256 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 22859 | TotalRevenueColumn |
| Exclusion | $22,859 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 126668 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 63284 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63384 | TotalRevenueColumn |
| Exclusion | $63,384 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 253559 | GrossSalesOfInventory |
| Cost Of Goods Sold | 184014 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 69545 | TotalRevenueColumn |
| Related Or Exempt Function Income | 69545 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISCELLANEOUS | 611600 | 278880 | 278880 |
| PARKING | 611600 | 48710 | 48710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 327590 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27027420 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25376391 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $86,243 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2229590 | Total |
| Program Services | 2229590 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 846506 | Total |
| Management And General | 846506 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11601292 | Total |
| Program Services | 10602069 | ProgramServices |
| Management And General | 852017 | ManagementAndGeneral |
| Fundraising | 147206 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 617298 | Total |
| Program Services | 567836 | ProgramServices |
| Management And General | 35887 | ManagementAndGeneral |
| Fundraising | 13575 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1293144 | Total |
| Program Services | 1186245 | ProgramServices |
| Management And General | 94917 | ManagementAndGeneral |
| Fundraising | 11982 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 874044 | Total |
| Program Services | 776100 | ProgramServices |
| Management And General | 86836 | ManagementAndGeneral |
| Fundraising | 11108 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1278286 | Total |
| Program Services | 1138861 | ProgramServices |
| Management And General | 138419 | ManagementAndGeneral |
| Fundraising | 1006 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423386 | Total |
| Program Services | 406275 | ProgramServices |
| Management And General | 17111 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2577047 | Total |
| Program Services | 2522659 | ProgramServices |
| Management And General | 29911 | ManagementAndGeneral |
| Fundraising | 24477 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33022 | Total |
| Program Services | 25010 | ProgramServices |
| Management And General | 8012 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282248 | Total |
| Program Services | 260324 | ProgramServices |
| Management And General | 17628 | ManagementAndGeneral |
| Fundraising | 4296 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1187973 | Total |
| Program Services | 1187803 | ProgramServices |
| Fundraising | 170 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1058546 | Total |
| Program Services | 1058546 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 200496 | Total |
| Program Services | 199478 | ProgramServices |
| Management And General | 1018 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| SPONSORED PROGRAMS | 869510 | 869510 | ||
| master of fine arts pro | 533166 | 533166 | ||
| BAD DEBT EXPENSE | 310524 | 310524 | ||
| GIFT EXPENSE | 238833 | 238833 | ||
| PROFESSIONAL DEVELOPMEN | 182493 | 166627 | 13891 | 1975 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 504110 | Total |
| Program Services | 503966 | ProgramServices |
| Management And General | 144 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27141514 | Total |
| Program Services | 24783422 | ProgramServices |
| Management And General | 2142297 | ManagementAndGeneral |
| Fundraising | 215795 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4264595 | BOY |
| EOY | 5864815 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1055894 | BOY |
| EOY | 780208 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1421484 | BOY |
| EOY | 1341994 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 35771419 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 16233574 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19237929 | BOY |
| EOY | 19537845 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2229590 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1881832 | BOY |
| EOY | 1854305 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30091324 | BOY |
| EOY | 29379167 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1273749 | BOY |
| EOY | 1187050 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 781959 | BOY |
| EOY | 941608 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14939363 | BOY |
| EOY | 14299578 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2212135 | BOY |
| EOY | 2044583 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19207206 | BOY |
| EOY | 18472819 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8741177 | BOY |
| EOY | 10581987 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2051852 | BOY |
| EOY | 63567 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91089 | BOY |
| EOY | 260794 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10884118 | BOY |
| EOY | 10906348 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30091324 | BOY |
| EOY | 29379167 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21735480 | OtherCostOrOtherBasis |
| Depreciation | 6927349 | Depreciation |
| Book Value | 14808131 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2476839 | OtherCostOrOtherBasis |
| Depreciation | 217695 | Depreciation |
| Book Value | 2259144 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11559100 | OtherCostOrOtherBasis |
| Depreciation | 9088530 | Depreciation |
| Book Value | 2470570 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19537845 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| OTHER ASSETS | 283691 |
| INVESTMENTS HELD IN PERPETUAL TRUST | 278345 |
| INTEREST IN CHARITABLE REMAINDER TRUSTS | 821695 |
| INTEREST IN CHARITABLE LEAD TRUST | 155574 |
| Assets held for sale | 315000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1854305 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| accrued fair value of interest rate swap agreement | $1,504,710 |
| accrued liabilities for asset retirements | $539,873 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2044583 | TotalOfAmounts |
| Total Revenue | 27027420 | TotalRevenue |
| Total Expenses | 27141514 | TotalExpenses |
| Excess Or Deficit For Year | -114094 | ExcessOrDeficitForYear |
| Other | $136,324 | OtherAmount |
| Total Adjustments | 136324 | TotalAdjustments |
| Excess Or Deficit Per FS | 22230 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 27744799 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 654095 | OtherRevenues |
| Revenue Not Rptd F990 | 654095 | RevenueNotRptdF990 |
| Revenue Subtotal | 27090704 | RevenueSubtotal |
| Other Revenues Not Included | -63284 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -63284 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 27027420 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 25159222 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 184014 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 184014 | ExpensesNotRptdF990 |
| Expenses Subtotal | 24975208 | ExpensesSubtotal |
| Other Expenses Not Included | 2166306 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2166306 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 27141514 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | The University and the Foundation are not-for-profit corporations and have been recognized by the Internal Revenue Service to be exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Generally accepted accounting standards prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits or liabilities will be recognized only if the tax position would 'more-likely-than-not' be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit or liability that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit or liability will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2010 and 2009 and does not expect this to change in the next 12 months. The University and Foundation would recognize interest and penalties related to uncertain tax positions in interest and income tax expense, respectively. Neither the University nor the Foundation has amounts accrued for interest or penalties as of June 30, 2010 and 2009. The University and Foundation are no longer subject to examination by taxing authorities for teh years before June 30, 2007. |
| Part XI, Line 8 - Other Adjustments: | Increase in value of split interest agreement investments: 136324. | |
| Part XII, Line 2d - Other Adjustments: | AUXILIARY EXPENSES ASSOCIATED WITH AUXILARY INCOME: 184014. spalding university foundation interest income: 257271. spalding university foundation gifts: 212810. | |
| Part XII, Line 4b - Other Adjustments: | fundraising events expense: -63284. | |
| Part XIII, Line 2d - Other Adjustments: | AUXILIARY EXPENSES ASSOCIATED WITH AUXILARY INCOME: 184014. | |
| Part XIII, Line 4b - Other Adjustments: | fundraising events expense: -63284. Investment Transfer/Contribution to related entity: 2229590. |
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 | SPALDING UNIVERSITY ADMITS ALL QUALIFIED STUDENTS REGARDLESS OF RACE, CREED, NATIONAL ORIGIN, SEX OR AGE. IT DOES NOT DISCRIMINATE AGAINST ANY OTHERWISE QUALIFIED STUDENT, APPLICANT, PARTICIPANT, EMPLOYEE OR BENEFICIARY ON THE BASIS OF HANDICAP. (STATEMENTS COMPARABLE TO THIS APPEAR IN THE LOCAL NEWSPAPERS AND IN THE UNIVERSITY'S RECRUITMENT PUBLICATIONS.) | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | THE UNIVERSITY RECEIVES FEDERAL STUDENT FINANCIAL AID ASSISTANCE FROM THE DEPARTMENT OF EDUCATION. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | bracketology | NameOfEvent1 |
| Gross Receipts Event1 | 32040 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 32040 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 12121 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 8264 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Golf Scramble | NameOfEvent2 |
| Gross Receipts Event2 | 13020 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 13020 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 3476 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 1215 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 20 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 81608 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 81608 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 38208 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 126668 | GrossReceiptsTotal |
| Gross Revenue Total Events | 126668 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 15597 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 47687 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 63284 | DirectExpenseSummaryEvents |
| Net Income Summary | 63384 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Spalding University Foundation Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 South Third Street | AddressLine1 |
| City | Louisville | City |
| State | KY | State |
| ZIP Code | 40203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 262561788 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 2229590 | AmountOfCashGrant |
| Method Of Valuation | Fair Market Value | MethodOfValuation |
| Purpose Of Grant | Investment transfer to related entity | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|---|---|
| book | applied to tuition account | |||
| book | applied to tuition account | Endowed scholarship | 110 | 93965 |
| book | applied to tuition account | Sponsor supported scholarship | 12 | 9830 |
| book | applied to tuition account | General Institutional Scholarships | 1029 | 1669906 |
| fmv |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: All assistance is provided through the university to students is designated for tuition, fees, books, and other direct educational costs. The Financial Aid office and Business Office of the university monitors and controls disbursement of all assistance. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 0 | 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 (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JO ANN ROONEY | |||||||||||||
| 268375 | 0 | 0 | 0 | 22500 | 0 | 25378 | 0 | 7322 | 0 | 323575 | 0 | 0 | 0 |
| LEWIS RANDY STRICKLAND | |||||||||||||
| 178500 | 0 | 0 | 0 | 0 | 0 | 28993 | 0 | 3989 | 0 | 211482 | 0 | 0 | 0 |
| MICHAEL D ERNST | |||||||||||||
| 136000 | 0 | 0 | 0 | 0 | 0 | 10200 | 0 | 9392 | 0 | 155592 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1b | ReturnReference |
| Explanation | These are provided based on the employment contracts. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | louisville jefferson county metro government | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 320049006 | IssuerEIN |
| Date Issued | 2008-10-27 | DateIssued |
| Issue Price | 13500000 | IssuePrice |
| Description Of Purpose | Construction and refinancing | DescriptionOfPurpose |
| Defeased | 1 | Defeased |
| On Behalf Of Issuer | 1 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 13500000 | TotalProceeds |
| Year Of Subst Completion | 2009 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Post Issuance Compliance Procdrs | 0 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule M IRS990ScheduleM
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 4647 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | fair market value | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (5 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | computer | 1 | 500 | fair market value |
| X | gift certificates | 56 | 14460 | cost |
| X | software | 2 | 1410 | cost |
| X | tickets | 13 | 2552 | cost |
| X | miscellaneous | 27 | 5602 | fair market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | It is Spalding University's policy that the Audit Committee will be responsible for the initial review of the Internal Revenue Service Form 990 that is to be filed on behalf of Spalding University and the Spalding University Foundation. Upon approval of the Audit Committee, the Form 990 shall be presented to the Board of Trustees for their review. After distribution to the full Board of Trustees, the Audit Committee Chair will approve the filing of the Form 990 with the IRS. The Board of Trustees is relying on the University's staff, the Audit Committee and Independent Accountants to complete and examine the Form 990. A board resolution is not required in order for the Form 990 to be filed. | |
| Form 990, Part VI, Section B, line 12c | Individuals are asked to re-affirm the policy each year. The policy is reviewed and new forms are signed each year. | |
| Form 990, Part VI, Section B, line 15 | The Board of Trustees reviews and determines the compensation of the University President using CUPA salary scale and other relevant economic and industry data. The University President and CFO review and determine the compensation of the other officers and key employees using CUPA salary scales and other relevant economic and industry data. | |
| Form 990, Part VI, Section C, line 19 | Upon request these documents are provided through the University President's office. | |
| part xi, line 2c | The Audit Committee of the Board of Trustees is charged with review and selection of the University's auditors. As the Audit Committee deems necessary, they request the university to solicit Requests For Proposal (RFP) from a list of audit firms selected by the committee. The committee then reviews the RFP'S and interviews potential audit firms to determine its selection. | |
| form 990, part iii, line 1 | Spalding University is a diverse community of learners dedicated to meeting the needs of the times in the tradition of the Sisters of Charity of Nazareth through quality undergraduate and graduate liberal and professional studies, grounded in spiritual values, with emphasis on service and the promotion of peace and justice. | description of organization's mission |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | the spalding university foundation inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 845 south third street | AddressLine1 |
| City | louisville | City |
| State | KY | State |
| ZIP Code | 40203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262561788 | EIN |
| Primary Activities | support the educational and charitable mission of the Spalding University | PrimaryActivities |
| Legal Domicile State | KY | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | 509(a)(2) | PublicCharityStatus |
| 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 | 0 | 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 | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Spalding University Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionType |
| Amount Involved | 2229590 | AmountInvolved |
Comments