SALUS UNIVERSITY: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- SALUS UNIVERSITY (EIN 23-1413680)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-13
- IRS object ID
- 201111339349301776
- 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 C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-13T09:13:44-05:00 | 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 | GRANT THORNTON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 MARKET STREET SUITE 3100 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | 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 | 231413680 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALUS UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SALU | NameControl |
| Phone | 2157801400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8360 OLD YORK ROAD | AddressLine1 |
| City | ELKINS PARK | City |
| State | PA | State |
| ZIP Code | 19027 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONALD KATES | Name |
| Title | VICE PRESIDENT FOR FINANCE | Title |
| Phone | 2157801400 | Phone |
| Date Signed | 2011-05-06 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Grant Thornton LLP | Name |
| Phone | 2155614200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DR THOMAS LEWIS PRESIDENT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8360 OLD YORK RD | AddressLine1 |
| City | ELKINS PARK | City |
| State | PA | State |
| ZIP Code | 19027 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 34612433 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SALUS.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1919 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | TO EDUCATE HEALTH CARE PROFESSIONALS AND EDUCATORS, CONDUCT RESEARCH AND PROVIDE PATIENT CARE AND REHABILITATIVE SERVICES THAT ADVANCE THE WELFARE OF THE PUBLIC WORLDWIDE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 638 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3910205 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3418521 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 27012124 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 27524147 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 56466 | InvestmentIncomePriorYear |
| Investment Income Current Year | 461613 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1812057 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1657378 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 32790852 | TotalRevenuePriorYear |
| Total Revenue Current Year | 33061659 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 828310 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 825374 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20468642 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 21801725 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 28754 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 31768 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 392956 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11907129 | OtherExpensePriorYear |
| Other Expenses Current Year | 10034998 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33232835 | TotalExpensesPriorYear |
| Total Expenses Current Year | 32693865 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -441983 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 367794 | RevenuesLessExpensesCY |
| Total Assets BOY | 79695079 | TotalAssetsBOY |
| Total Assets EOY | 82944943 | TotalAssetsEOY |
| Total Liabilities BOY | 41960695 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 42602015 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 37734384 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 40342928 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF SALUS UNIVERSITY IS TO EDUCATE HEALTH CARE PROFESSIONALS AND EDUCATORS, CONDUCT RESEARCH AND PROVIDE PATIENT CARE AND REHABILITATIVE SERVICES THAT ADVANCE THE WELFARE OF THE PUBLIC WORLDWIDE. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 15930379 | Expense |
| Grants | 825374 | Grants |
| Revenue | 21773732 | Revenue |
| Description | SALUS UNIVERSITY is a four year post graduate educational institution. The UNIVERSITY programs lead to doctoral degrees in Optometry and Audiology and Masters degrees in Medical Science, Low Vision Rehabilitation and others. The UNIVERSITY enrolls approximately 800 students. During the year over 210 students earned degrees. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 4994658 | Expense |
| Grants | 0 | Grants |
| Revenue | 2888734 | Revenue |
| Description | THE UNIVERSITY OPERATES two CLINICAL TEACHING FACILITies FOR THE VARIOUS PROGRAMS. APPROXIMATELY 300 STUDENTS ARE TRAINED ANNUALLY. THE CLINICS PROVIDE EYECARE and ear care to approximately 45,000 PATIENTS A YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2861681 | Expense |
| Grants | 0 | Grants |
| Revenue | 2861681 | Revenue |
| Description | The UNIVERSITY receives federal, state and private grants to support basic research, clinical research, specialized training and student financial aid. These amounts are expended pursuant to the grant agreement. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 23786718 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | true | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | true | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 188 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 638 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DONALD KATES VP FOR FINANCE | NamePerson |
| Telephone Number | 2157801240 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8360 OLD YORK RD | AddressLine1 |
| City | ELKINS PARK | City |
| State | PA | State |
| ZIP Code | 19027 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (30 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Thomas Lewis | ||||||||
| President | 35.0 | X | X | 701186 | 0 | 37371 | ||
| Jo Surpin | ||||||||
| Chairperson | 1.0 | X | 0 | 0 | 0 | |||
| Dan Abramowicz | ||||||||
| First Vice Chair | 1.0 | X | 0 | 0 | 0 | |||
| Barry J Farkas | ||||||||
| Second Vice Chair | 1.0 | X | 0 | 0 | 0 | |||
| Carl A Polsky | ||||||||
| Treasurer | 1.0 | X | 0 | 0 | 0 | |||
| I William Collins | ||||||||
| Secretary | 1.0 | X | 0 | 0 | 0 | |||
| Mark Boas | ||||||||
| Trustee | 1.0 | X | 16250 | 0 | 0 | |||
| Andrew Buzzelli | ||||||||
| Faculty Trustee | 35.0 | X | 103142 | 0 | 19333 | |||
| Craig Cassey | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Robert Cole | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Richard DePiano | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Christopher Dezzi | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| David Dozack | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Shirley Gregory | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Keith D Ignotz | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Leslie Littman | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Joseph Marshall III | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Ian McWherter | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Mindy Posoff | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Elois G Rogers-Phillips | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Jane Scaccetti | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Harvey Wolbransky | ||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | |||
| Donald Kates | ||||||||
| Vice President - Finance | 35.0 | 132920 | 0 | 24949 | X | |||
| Anthony DiStefano | ||||||||
| Vice President - Acad Affairs | 35.0 | 216772 | 0 | 31880 | X | |||
| Susan Oleszewski | ||||||||
| Vice President - Eye Institute | 35.0 | 165758 | 0 | 23159 | X | |||
| Linda Casser | ||||||||
| Dean - OD Program | 35.0 | 182421 | 0 | 21614 | X | |||
| LARRY MCCLURE | ||||||||
| DIRECTOR of Inst. Planning | 35.0 | 143233 | 0 | 23915 | X | |||
| PIERRETTE DAYHAW-BARKER | ||||||||
| Associate Dean | 35.0 | 160069 | 0 | 18836 | X | |||
| LORRAINE LOMBARDI | ||||||||
| Associate Dean | 35.0 | 163902 | 0 | 19530 | X | |||
| AUDREY SMITH | ||||||||
| Associate Dean | 35.0 | 164997 | 0 | 20813 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2150650 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 241400 | TotalOtherCompensation |
| Number Individuals GT100 K | 24 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| JAMES J CLEARKIN INC | |||||
| 110 FRANKLIN AVENUE | CHELTENHAM | PA | 19012 | CONSTRUCTION | 1044469 |
| Edward B O'Reilly Associates | |||||
| 30 W Highland Avenue | PHILADELPHIA | PA | 19118 | HVAC | 154257 |
| FOX ROTHSCHILD LLP | |||||
| 2000 MARKET STREET 10TH FLOOR | PHILADELPHIA | PA | 19103 | ATTORNEY | 116900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Government Grants | 3394668 | GovernmentGrants |
| All Other Contributions | 23853 | AllOtherContributions |
| Total Contributions | 3418521 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION | 900099 | 24597531 | 24597531 |
| PATIENT CARE - NET | 900099 | 2888734 | 2888734 |
| EDUCATION SALES AND SERVICES | 900099 | 37882 | 37882 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 27524147 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 461613 | TotalRevenueColumn |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $461,613 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1525037 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1079639 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 445398 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 445398 | TotalRevenueColumn |
| Exclusion | $445,398 | ExclusionAmount |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1025743 | GrossSalesOfInventory |
| Cost Of Goods Sold | 471135 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 554608 | TotalRevenueColumn |
| Exclusion | $554,608 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| MANAGEMENT FEE - FOUNDATION | 900099 | 255000 | $255,000 | |
| HAFTER CENTER FEES | 900099 | 130475 | 130475 | |
| BOOKSTORE COMMISSION | 900099 | 18647 | $18,647 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 253250 | TotalRevenueColumn |
| Exclusion | $253,250 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 657372 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 33061659 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27654622 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,988,516 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 825374 | Total |
| Program Services | 825374 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1118801 | Total |
| Management And General | 1118801 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15335554 | Total |
| Program Services | 13100426 | ProgramServices |
| Management And General | 2119939 | ManagementAndGeneral |
| Fundraising | 115189 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1255417 | Total |
| Program Services | 981560 | ProgramServices |
| Management And General | 264264 | ManagementAndGeneral |
| Fundraising | 9593 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2961931 | Total |
| Program Services | 2315815 | ProgramServices |
| Management And General | 623482 | ManagementAndGeneral |
| Fundraising | 22634 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1130022 | Total |
| Program Services | 883730 | ProgramServices |
| Management And General | 237925 | ManagementAndGeneral |
| Fundraising | 8367 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65639 | Total |
| Program Services | 9572 | ProgramServices |
| Management And General | 56067 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55660 | Total |
| Management And General | 55660 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31768 | Total |
| Fundraising | 31768 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1122084 | Total |
| Program Services | 543401 | ProgramServices |
| Management And General | 577423 | ManagementAndGeneral |
| Fundraising | 1260 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 683205 | Total |
| Program Services | 511284 | ProgramServices |
| Management And General | 164924 | ManagementAndGeneral |
| Fundraising | 6997 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193116 | Total |
| Program Services | 32270 | ProgramServices |
| Management And General | 160813 | ManagementAndGeneral |
| Fundraising | 33 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 870534 | Total |
| Management And General | 870534 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 404487 | Total |
| Program Services | 376557 | ProgramServices |
| Management And General | 23077 | ManagementAndGeneral |
| Fundraising | 4853 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56958 | Total |
| Program Services | 54455 | ProgramServices |
| Management And General | 1945 | ManagementAndGeneral |
| Fundraising | 558 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1414410 | Total |
| Management And General | 1414410 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 406642 | Total |
| Program Services | 288242 | ProgramServices |
| Management And General | 118400 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| GRANT EXPENSES | 2861681 | 2861681 | ||
| EQUIPMENT RENTAL AND MAINTENAN | 860181 | 373270 | 479132 | 7779 |
| PRINTING AND PUBLICATIONS | 533933 | 370991 | 89368 | 73574 |
| MATERIALS COSTS | 186283 | 186283 | ||
| DEBT SERVICE | 109536 | 109536 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210649 | Total |
| Program Services | 71807 | ProgramServices |
| Management And General | 28491 | ManagementAndGeneral |
| Fundraising | 110351 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32693865 | Total |
| Program Services | 23786718 | ProgramServices |
| Management And General | 8514191 | ManagementAndGeneral |
| Fundraising | 392956 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10334883 | BOY |
| EOY | 12334425 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2444542 | BOY |
| EOY | 3346733 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15786125 | BOY |
| EOY | 14061017 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225104 | BOY |
| EOY | 258055 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109598 | BOY |
| EOY | 64444 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 47436647 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 23436352 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23759557 | BOY |
| EOY | 24000295 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24948765 | BOY |
| EOY | 27360693 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2086505 | BOY |
| EOY | 1519281 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79695079 | BOY |
| EOY | 82944943 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2417874 | BOY |
| EOY | 2273885 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5842993 | BOY |
| EOY | 6021936 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11395000 | BOY |
| EOY | 10725000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22304828 | BOY |
| EOY | 23581194 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41960695 | BOY |
| EOY | 42602015 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32563696 | BOY |
| EOY | 34429984 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1666284 | BOY |
| EOY | 2201407 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3504404 | BOY |
| EOY | 3711537 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37734384 | BOY |
| EOY | 40342928 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79695079 | BOY |
| EOY | 82944943 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 20680 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 20680 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 32585185 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 32605865 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 60800 | CurrentYearMinus3 |
| Current Year Minus2 | 58560 | CurrentYearMinus2 |
| Current Year Minus1 | 22560 | CurrentYearMinus1 |
| Current Year | 20680 | CurrentYear |
| Total | 162600 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14690431 | BeginningOfYearBalance |
| Contributions | 71125 | Contributions |
| Investment Earnings Or Losses | 1807200 | InvestmentEarningsOrLosses |
| Other Expenditures | 599155 | OtherExpenditures |
| End Of Year Balance | 15969601 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 18010487 | BeginningOfYearBalance |
| Contributions | 386051 | Contributions |
| Investment Earnings Or Losses | -3608680 | InvestmentEarningsOrLosses |
| Other Expenditures | 97427 | OtherExpenditures |
| End Of Year Balance | 14690431 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.76000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.21000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.03000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | true | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | true | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2139778 | OtherCostOrOtherBasis |
| Book Value | 2139778 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 29653058 | OtherCostOrOtherBasis |
| Depreciation | 12269703 | Depreciation |
| Book Value | 17383355 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13800598 | OtherCostOrOtherBasis |
| Depreciation | 11166649 | Depreciation |
| Book Value | 2633949 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1843213 | OtherCostOrOtherBasis |
| Book Value | 1843213 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 24000295 | TotalOfBookValueLandBuildings |
| Total Of Book Value Program Related | 0 | TotalOfBookValueProgramRelated |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| GOVERNMENT ADVANCES | $13,886,948 |
| POST RETIREMENT BENEFITS | $8,127,000 |
| MISCELLANEOUS | $1,567,246 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 23581194 | TotalOfAmounts |
| Total Revenue | 33061659 | TotalRevenue |
| Total Expenses | 32693865 | TotalExpenses |
| Excess Or Deficit For Year | 367794 | ExcessOrDeficitForYear |
| Other | $2,346,543 | OtherAmount |
| Total Adjustments | 2346543 | TotalAdjustments |
| Excess Or Deficit Per FS | 2714337 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 36647975 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 4411690 | OtherRevenues |
| Revenue Not Rptd F990 | 4411690 | RevenueNotRptdF990 |
| Revenue Subtotal | 32236285 | RevenueSubtotal |
| Other Revenues Not Included | 825374 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 825374 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 33061659 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 33933638 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 2065147 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2065147 | ExpensesNotRptdF990 |
| Expenses Subtotal | 31868491 | ExpensesSubtotal |
| Other Expenses Not Included | 825374 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 825374 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 32693865 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Endowment Funds | Form 990, Schedule D, Part V | The endowment funds are held by Pennsylvania College of Optometry Foundation, a related tax-exempt organization. The Pennsylvania College of Optometry Foundation's endowment consists of a portfolio of actively managed funds established to provide both a source of operating funds as well as long-term financial stability. The endowment includes both donor restricted endowment funds and funds designated by the Board of Trustees to function as endowments or quasi endowments. Endowment funds may have purpose restrictions on use of the income. |
| Income Taxes | Form 990, Schedule D, Part X, Line 2 | The University follows the accounting guidance for uncertainties in income tax positions which requires that a tax position be recognized or derecognized based on a "more likely than not" threshhold. This applies to positions taken or expected to be taken in a tax return. The University does not believe its consolidated financial statements include uncertain tax positions. |
| Reconciliation of Net Assets | Form 990, Schedule D, Part XI, Line 8 | Income from Foundation 2,411,929 AU Clinic - PEI Net Loss (65,386) --------- Total Line 2d 2,346,543 ========= |
| Reconciliation of Revenue | Form 990, Schedule D, Part XII | Line 2d - Revenue Included on Books but not on Return Rent Expense 1,079,639 Cost of Goods Sold 471,135 AU Clinic - PEI Income 448,987 Income from Foundation 2,411,929 --------- Total Line 2d 4,411,690 ========= Line 4b - Revenue Included on Return but not on Books Scholarships 825,374 --------- Total Line 4b 825,374 ========= |
| Reconciliation of Expenses | Form 990, Schedule D, Part XIII | Line 2d - Expenses Included on Books but not on Return Rent Expense 1,079,639 Cost of Goods Sold 471,135 AU Clinic - PEI Expenses 514,373 --------- Total Line 2d 2,065,147 ========= Line 4b - Expenses Included on Return but not on Books Scholarships 825,374 --------- Total Line 4b 825,374 ========= |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | THE UNIVERSITY HAS A WRITTEN POLICY ESTABLISHING ITS NON-DISCRIMINATION POLICY. IT IS PUBLISHED IN THE STUDENT HANDBOOK AND ON THE APPLICATIO FOR ADMISSIONS. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | THE UNIVERSITY RECEIVES FUNDING FROM GOVERNMENTAL AGENCIES FOR STUDENT TUITION ASSISTANCE IN ACCORDANCE WITH PROGRAMS SUCH AS SDS- SCHOLARSHIPS FOR DISADVANTAGED STUDENTS. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 1 | Program Services | teaching | 92793 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | teaching | 438778 |
| Middle East and North Africa | 0 | 0 | Program Services | teaching | 91191 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 1 | TotalNumberOfEmployees |
| Total Amount Spent | 622762 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule F, Part I, Line 2 | Identifier |
| Explanation | Salus 4th year students spend time in clinical "externships" learning the practice of optometry. One site is located in Singapore. A faculty member, who spends part of the year residing in Singapore, is assigned to supervise the activity. Salus has no facilities (owned or leased) in Singapore. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone Solicitations | X | PhoneSolicitations |
| Agreement Ref Fundraising | true | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Individual | RUFFALO CODY | NameOfIndividual |
| Activity | solicitor | Activity |
| Fundraiser Control Of Funds | false | FundraiserControlOfFunds |
| Gross Receipts | 75858 | GrossReceipts |
| Amount Retained By Contractor | 31768 | AmountRetainedByContractor |
| Net To Organization | 44090 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 75858 | TotalGrossReceipts |
| Total Retained By Contractors | 31768 | TotalRetainedByContractors |
| Total Net To Organization | 44090 | TotalNetToOrganization |
| States Where Gaming Conducted | PA | StatesWhereGamingConducted |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8360 Old York Road | AddressLine1 |
| City | Elkins Park | City |
| State | PA | State |
| ZIP Code | 19027 | ZIPCode |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 164 | NumberOfRecipients |
| Amount Of Cash Grant | 825374 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | GRANTS AND ASSISTANCE IN THE UNITED STATES | Identifier |
| Return Reference | FORM 990, SCHEDULE I, PART I, LINE 2 | ReturnReference |
| Explanation | The University provides scholarships to students matriculating at the University; therefore, all funds granted are used to defray the cost of tuition and no further monitoring of the grants is required. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Thomas Lewis | |||||||||||||
| 279187 | 0 | 400000 | 0 | 21999 | 0 | 27459 | 0 | 9912 | 0 | 738557 | 0 | 400000 | 0 |
| Donald Kates | |||||||||||||
| 130970 | 0 | 0 | 0 | 1950 | 0 | 15037 | 0 | 9912 | 0 | 157869 | 0 | 0 | 0 |
| Anthony DiStefano | |||||||||||||
| 201865 | 0 | 0 | 0 | 14907 | 0 | 21968 | 0 | 9912 | 0 | 248652 | 0 | 0 | 0 |
| Susan Oleszewski | |||||||||||||
| 149390 | 0 | 0 | 0 | 16368 | 0 | 17147 | 0 | 6012 | 0 | 188917 | 0 | 0 | 0 |
| Linda Casser | |||||||||||||
| 176231 | 0 | 0 | 0 | 6190 | 0 | 15302 | 0 | 6012 | 0 | 203735 | 0 | 0 | 0 |
| LARRY MCCLURE | |||||||||||||
| 124113 | 0 | 0 | 0 | 19120 | 0 | 14003 | 0 | 9912 | 0 | 167148 | 0 | 0 | 0 |
| PIERRETTE DAYHAW-BARKER | |||||||||||||
| 150469 | 0 | 0 | 0 | 9600 | 0 | 12824 | 0 | 6012 | 0 | 178905 | 0 | 0 | 0 |
| LORRAINE LOMBARDI | |||||||||||||
| 147402 | 0 | 0 | 0 | 16500 | 0 | 13518 | 0 | 6012 | 0 | 183432 | 0 | 0 | 0 |
| AUDREY SMITH | |||||||||||||
| 142997 | 0 | 0 | 0 | 22000 | 0 | 14801 | 0 | 6012 | 0 | 185810 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Compensation Information | Identifier |
| Return Reference | Form 990, Schedule J, Part I | ReturnReference |
| Explanation | Line 1 - The University pays for the President's country club fees. This fringe benefit is taxable to the President and properly substantiated. Line 4b - The President's employment agreement includes certain deferred compensation to be payable upon his retirement. During calendar year 2009, revisions to Section 409A of the IRS Code resulted in certain of that compensation becoming taxable to the President in 2009, even though it was not received by him. The Board of Trustees' compensation committee decided that it would be preferable to make the deferred payment during 2009 since the tax was due, to match the payment with the tax due. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Salus University - Series 2007 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 231413680 | IssuerEIN |
| CUSIP Number | 70917PHG7 | CUSIPNumber |
| Date Issued | 2007-06-28 | DateIssued |
| Issue Price | 12500000 | IssuePrice |
| Description Of Purpose | Renovation of Optometry Clinic | DescriptionOfPurpose |
| Defeased | true | Defeased |
| On Behalf Of Issuer | true | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 12500000 | TotalProceeds |
| Amount In Reserve Fund | 0 | AmountInReserveFund |
| Amount Defeased | 0 | AmountDefeased |
| Amount Unspent | 4022738 | AmountUnspent |
| Issuance Costs From Proceeds | 0 | IssuanceCostsFromProceeds |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 1152289 | CapitalExpenditures |
| Year Of Subst Completion | 2011 | YearOfSubstCompletion |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | false | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | false | OwningBondFinancedProperty |
| Any Lease Arrangements | false | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | true | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | true | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.01600 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.01600 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | true | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | false | Form8038TFiled |
| Variable Rate Issue | true | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | true | GrossProceedsInvested |
| Exception To Rebate | false | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, LINE 11 | The University's Form 990 was prepared by Grant Thornton LLP in conjunction with the University's financial department. A copy of the draft Form 990 was made available to the Finance Committee and the entire Board of Directors on a secured website maintained by the organization. Each Board Member was provided ample opportunity to comment on the information contained in the 990 prior to its electronic filing with the Internal Revenue Service. | |
| FORM 990, PART VI, LINE 12 | Each officer, director, trustee and key employee of the University is required to annually disclose any conflicts of interest that arise by virtue of their employment, board service, or position with the University. The University monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately by an ad hoc committee established for just such purpose. | |
| FORM 990, PART VI, LINE 15 | The President is the organization's top management official. The President's compensation is determined by the executive committee of the board. In determining compensation, the Board relies upon comparability data of institutions similarly situated to Salus University. The deliberations to determine the President's Compensation are documented in the Board Committee's minutes. Compensation paid to other officers or key employees of the organization is determined by the President of the University in consultation with the Director of Human Resources. When necessary, they will utilize independent comparability data to benchmark a reasonable salary for these individuals. | |
| FORM 990, PART VI, LINE 19 | The organization makes its Form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. | |
| Bond Issues | The University qualified for a three-year temporary period for the construction project that was a part of this issue. Due to unanticipated circumstances beyond the University's control impacting construction, including the economic downturn in 2008 and 2009, and certain subsurface issue on the property, the project is not scheduled to be completed until 11/2011. The University caused the unspent bond proceeds to be yield restricted upon the expiration of the three-year temporary period. | Schedule K |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| PA College of Optometry Foundation | |||||||||
| 8360 old york road | elkins park | PA | 19027 | 233030893 | fundraising | PA | 501(c)(3) | 11 | na |
| Pennsylvania Ear Institute | |||||||||
| 8360 old york road | elkins park | PA | 19027 | 202888384 | healthcare | PA | 501(c)(3) | 11 | na |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| PENNSYLVANIA COLLEGE OF OPTOMETRY FOUNDATION | |
| K | 255000 |
| PENNSYLVANIA COLLEGE OF OPTOMETRY FOUNDATION | |
| P | 489087 |
| PENNSYLVANIA COLLEGE OF OPTOMETRY FOUNDATION | |
| R | 87413 |
| PENNSYLVANIA EAR INSTITUTE | |
| O | 514343 |
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