BARD COLLEGE BERLIN A LIBERAL ARTS UNIVERSITY GGMBH: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- BARD COLLEGE BERLIN A LIBERAL ARTS UNIVERSITY GGMBH (EIN 32-0105791)
- Tax period
- 2009-09-01 to 2010-08-31
- Filed
- 2011-01-17
- IRS object ID
- 201120179349300352
- 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 F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-01-17T11:36:53-06:00 | Timestamp |
| Tax Period End Date | 2010-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1185 AVENUE OF THE AMERICAS | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100362602 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320105791 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECLA EUROPEAN COLLEGE OF LIBERAL ARTS GGMBH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ECLA | NameControl |
| Phone | 2125346620 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O JULIE J KIDD 1060 PARK AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10128 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIE J KIDD | Name |
| Title | CHAIR-BOARD OF GOVERNORS | Title |
| Phone | 2125346620 | Phone |
| Date Signed | 2011-01-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARTIN GREIF | Name |
| Phone | 2123721000 | 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 | JULIE J KIDD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O JULIE J KIDD 1060 PARK AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10128 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4717158 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ECLA.DE | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | GGMBH | TypeOfOrgOtherDescription |
| Year Formation | 2002 | YearFormation |
| Country Legal Domicile | GM | CountryLegalDomicile |
| Activity Or Mission Description | ECLA WAS FOUNDED TO BE A MODEL FOR CHANGE IN EUROPEAN EDUCATION BY PROVIDING A LIBERAL ARTS ALTERNATIVE. IT IS ALSO INSPIRED BY THE IDEAL OF PROVIDING AN IN-DEPTH INTERNATIONAL EDUCATIONAL EXPERIENCE FOR STUDENTS FROM ALL OVER THE WORLD AS A WAY OF ENCOURAGING INTERNATIONAL UNDERSTANDING. THE TEACHING MODEL IS THE ANGLO-AMERICAN LIBERAL ARTS EXPERIENCE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 3 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3129945 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3826110 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1127459 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 861633 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7077 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1558 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 80105 | OtherRevenuePriorYear |
| Other Revenue Current Year | 27857 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4344586 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4717158 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1006594 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 726926 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1674129 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1876292 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2150005 | OtherExpensePriorYear |
| Other Expenses Current Year | 2200095 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4830728 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4803313 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -486142 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -86155 | RevenuesLessExpensesCY |
| Total Assets BOY | 1488448 | TotalAssetsBOY |
| Total Assets EOY | 1220628 | TotalAssetsEOY |
| Total Liabilities BOY | 420556 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 238891 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1067892 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 981737 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO OPERATE A LIBERAL ARTS COLLEGE IN BERLIN, GERMANY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3740050 | Expense |
| Grants | 726926 | Grants |
| Revenue | 889968 | Revenue |
| Description | ECLA'S TEACHING MODEL IS THE ANGELO-AMERICAN LIBERAL ARTS EXPERIENCE WITH CLOSE INTERACTION BETWEEN STUDENTS AND FACULTY. IT PROVIDES AN INTERDISCIPLINARY CURRICULUM BASED UPON THE EUROPEAN TRADITION AND ENCOURAGES PERSONAL THOUGHT AND EXPRESSION THROUGH AN EMPHASIS ON WRITING. CO-DEAN'S OVERSEE THE COLLEGE'S ACADEMIC FUNCTIONS IN COLLABORATION WITH AN INTERNATIONAL FACULTY. THREE PROGRAMS WERE OFFERED IN 2009/2010, THE ACADEMY (FIRST YEAR) PROGRAM WITH 23 STUDENTS; THE PROJECT YEAR PROGRAM WITH 7 STUDENTS AND THE INTRODUCTION OF THE BA IN VALUE STUDIES WITH 12 STUDENTS. ALL INSTRUCTION IS IN ENGLISH ALTHOUGH FOREIGN LANGUAGE INSTRUCTION IS AVAILABLE. | Description |
| Total Program Service Expense | 3740050 | 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 | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | GM | NameOfForeignCountry |
| 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 |
| Nbr Voting Governing Body Members | 3 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JULIE J KIDD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2125346620 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1060 PARK AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10128 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| JULIE J KIDD | ||||||
| CHAIR-BOARD OF GOVERNORS | 20.00 | X | 0 | 290000 | 11771 | |
| ANN B SPENCE | ||||||
| MEMBER-BOARD OF GOVERNOR | 1.00 | X | 0 | 0 | 0 | |
| DONALD W HARWARD | ||||||
| MEMBER-BOARD OF GOVERNOR | 1.00 | X | 0 | 0 | 0 | |
| PETER HAJNAL | ||||||
| CO-DEAN OF COLLEGE & ACA | 75.00 | 0 | 0 | 16007 | X | |
| THOMAS NORGAARD | ||||||
| CO-DEAN OF COLLEGE & ACA | 75.00 | 0 | 0 | 13401 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 290000 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 41179 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANGKAMP GOURMET CATERING | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address Foreign AddressForeign
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | SREDZKISTRASSE 14 10435 | AddressLine1 |
| City | BERLIN | City |
| Country | GM | Country |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CATERING MEALS | DescriptionOfServices |
| Compensation | 347849 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Related Organizations | 3823413 | RelatedOrganizations |
| All Other Contributions | 2697 | AllOtherContributions |
| Total Contributions | 3826110 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 861633 | TotalRevenueColumn |
| Related Or Exempt Function Income | 861633 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 861633 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1080 | TotalRevenueColumn |
| Exclusion | $1,080 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 478 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 478 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 478 | TotalRevenueColumn |
| Related Or Exempt Function Income | 478 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 27857 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27857 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 27857 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4717158 | TotalRevenueColumn |
| Related Or Exempt Function Income | 889968 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,080 | ExclusionAmount |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 726926 | Total |
| Program Services | 726926 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 256803 | Total |
| Program Services | 256803 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1282637 | Total |
| Program Services | 811671 | ProgramServices |
| Management And General | 470966 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 336852 | Total |
| Program Services | 222210 | ProgramServices |
| Management And General | 114642 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6353 | Total |
| Management And General | 6353 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77778 | Total |
| Management And General | 77778 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183124 | Total |
| Program Services | 146765 | ProgramServices |
| Management And General | 36359 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35238 | Total |
| Program Services | 33393 | ProgramServices |
| Management And General | 1845 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144281 | Total |
| Program Services | 68210 | ProgramServices |
| Management And General | 76071 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29455 | Total |
| Program Services | 5956 | ProgramServices |
| Management And General | 23499 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 738126 | Total |
| Program Services | 635290 | ProgramServices |
| Management And General | 102836 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178679 | Total |
| Program Services | 167236 | ProgramServices |
| Management And General | 11443 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12833 | Total |
| Program Services | 11453 | ProgramServices |
| Management And General | 1380 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44 | Total |
| Management And General | 44 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 113167 | Total |
| Program Services | 39459 | ProgramServices |
| Management And General | 73708 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12784 | Total |
| Management And General | 12784 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| STUDENT SERVICES | 442178 | 442178 | |
| FX LOSS | 78031 | 60895 | 17136 |
| OTHER | 70559 | 46419 | 24140 |
| SECURITY SERVICES | 40931 | 28652 | 12279 |
| ACCREDITATION COSTS | 36534 | 36534 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4803313 | Total |
| Program Services | 3740050 | ProgramServices |
| Management And General | 1063263 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79426 | BOY |
| EOY | 31798 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 212291 | BOY |
| EOY | 168337 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12960 | BOY |
| EOY | 21944 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25486 | BOY |
| EOY | 20448 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2185837 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1209828 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1155946 | BOY |
| EOY | 976009 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2339 | BOY |
| EOY | 2092 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1488448 | BOY |
| EOY | 1220628 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 386841 | BOY |
| EOY | 220072 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33715 | BOY |
| EOY | 18819 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 420556 | BOY |
| EOY | 238891 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1067892 | BOY |
| EOY | 981737 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1067892 | BOY |
| EOY | 981737 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1488448 | BOY |
| EOY | 1220628 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 111166 | OtherCostOrOtherBasis |
| Book Value | 111166 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 658850 | OtherCostOrOtherBasis |
| Depreciation | 116969 | Depreciation |
| Book Value | 541881 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 625452 | OtherCostOrOtherBasis |
| Depreciation | 492939 | Depreciation |
| Book Value | 132513 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 790369 | OtherCostOrOtherBasis |
| Depreciation | 599920 | Depreciation |
| Book Value | 190449 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 976009 | TotalOfBookValueLandBuildings |
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 | ECLA DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN. A COMPLETE DESCRIPTION OF THESE POLICIES ARE ON THE OFFICAL WEBSITE (WWW.ECLA.DE), WHERE MOST PROSPECTIVE STUDENTS GET THEIR INFORMATION BECAUSE OF THE INTERNATIONAL CHARACTER OF THE INSTITUTION. | 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 | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | EUROPE | Region |
| Number Of Offices | 1 | NumberOfOffices |
| Number Of Employees | 27 | NumberOfEmployees |
| Type Of Activities Conducted | PROGRAM SERVICES | TypeOfActivitiesConducted |
| Specific Services Provided | SCHOOL | SpecificServicesProvided |
| Total Expenditures | 4803313 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 27 | TotalNumberOfEmployees |
| Total Amount Spent | 4803313 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | SCHOLARSHIPS | TypeOfAssistance |
| Region | EUROPE | Region |
| Number Of Recipients | 40 | NumberOfRecipients |
| Amount Of Cash Grant | 726926 | AmountOfCashGrant |
| Manner Of Cash Disbursement | APPLIED TO TUITION AMOUNT DUE | MannerOfCashDisbursement |
| Method Of Valuation | FMV | MethodOfValuation |
Form990 Schedule F Part IV Form990ScheduleFPartIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, Part I, Line 2: ALL SCHOLARSHIP FUNDS ARE APPLIED AGAINST THE STUDENT TUITION BILL, SO NO FUNDS ARE ACTUAL DISBURSED THAT NEED TO BE MONITORED. |
| Method Used to Acccount for Expenditures: | Schedule F, Part I, Line 3: DUE TO THE FACT THAT ECLA ONLY HAS ONE LOCATION, THE TOTAL EXPENDITURES IN THE REGION ARE THE TOTAL EXPENSES FOR THE YEAR ENDED 8/31/2010. |
| Explanation for Estimated Number of Recipients: | Schedule F, Part III, Col (c): NUMBER OF RECIPIENTS IS THE ACTUAL NUMBER OF STUDENTS WHO RECEIVED SCHOLARSHIPS FUNDS FOR THE YEAR ENDED 8/31/2010. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JULIE J KIDD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 290000 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 11771 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 301771 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 4a | ReturnReference |
| Explanation | THE COMPENSATION OF THE CHAIRMAN OF THE BOARD IS DETERMINED IN EXECUTIVE SESSION BY THE OTHER TRUSTEES OF THE RELATED ORGANIZATION. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CAJEF REAL ESTATE GMBH | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SEE SCHEDULE R | Relationship |
| Amount Of Transaction | 297590 | AmountOfTransaction |
| Description Of Transaction | RENTAL OF REAL PROPERTY FROM CAJEF REAL ESTATE GMBH TO ECLA EUROPEAN COLLEGE OF LIBERAL ARTS GGMBH | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | JULIE J. KIDD IS EMPLOYED BY CHRISTIAN A JOHNSON ENDEAVOR FOUNDATION OF WHICH THE OTHER 2 TRUSTEES ANN B. SPENCE AND DONALD W. HARWARD ARE ALSO DIRECTORS OR TRUSTEES. | |
| Form 990, Part VI, Section A, line 8b | THERE ARE NO COMMITTEES. | |
| Form 990, Part VI, Section B, line 11 | THE CHIEF FINANCIAL CONSULTANT REVIEWS THE 990 IN DETAIL AFTER IT IS PREPARED BY THE CERTIFIED PUBLIC ACCOUNTANTS. THE CONSULTANT THEN DISCUSSES PERTINENT ASPECTS with THE CHAIRMAN OF THE BOARD after which it is signed by the chairman of the board. | |
| Form 990, Part VI, Section B, line 12c | MANAGEMENT HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY EFFECTIVE JANUARY 1, 2010. THE OFFICERS, DIRECTORS, TRUSTEES AND CO-DEANS ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. | |
| Form 990, Part VI, Section B, line 15 | FORM 990, PART VI, SECTION B, LINE 15A: THE COMPENSATION OF THE CHAIRMAN OF THE BOARD IS DETERMINED IN EXECUTIVE SESSION BY THE OTHER TRUSTEES OF THE RELATED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15B: ECLA HAS CO-DEANS - THEIR COMPENSATION IS DETERMINED BY THE BOARD WHICH IS BASED UPON COMPARATIVE DATA. | |
| Form 990, Part VI, Section C, line 19 | ECLA'S FORM 1023 AND FORM 990 IS AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 2A | THE FINANCIAL STATEMENTS ARE PREPARED IN GERMANY FOR ECLA EUROPEAN COLLEGE OF LIBERAL ARTS GGMBH BY: DETTMER MANSKE WEINHARDT KURFURSTENDAMN 48-49 10707 BERLIN GERMANY | FINANCIAL STATEMENTS |
| FORM 990, PART V, LINE 2A | NUMBER OF EMPLOYEES REPORTED ON FORM W-3 IS ZERO AS THERE ARE NO EMPLOYEES IN THE U.S. FOR 2009 ECLA HAD 27 EMPLOYEES. | NUMBER OF EMPLOYEES |
| FORM 990, PART VII, SECTION 1, COLUMN (B) | THE CHAIR OF THE BOARD, JULIE J. KIDD, WORKS AN AVERAGE OF 40 HOURS PER WEEK. | NUMBER OF HOURS WORKED PER WEEK FOR THE RELATED ORGANIZATION: |
| FORM 990, PART VII, SECTION 1, COLUMN (E) | THERE WERE NO W-2'S OR 1099 COMPENSATION FOR ANYONE ELSE IN THIS SECTION. PETER HAJNAL AND THOMAS NORGAARD EACH EARNED $125,626 FOR THE CALENDAR YEAR ENDING 12/31/2009. NO W-2 WAS ISSUED AS THEY ARE NON-US CITIZENS WORKING IN GERMANY. | ACTUAL AMOUNT PER 2009 W-2 FOR JULIE J. KIDD |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|
| FRIENDS OF INTERNATIONAL LIBERAL ARTS EDUCATION INC | |||||||||
| 1060 PARK AVENUE | NEW YORK | NY | 10128 | 202614102 | SUPPORT LIBERAL ARTS EDUCATION | DE | 501(C)(3) | 7 | N/A |
| CHRISTIAN A JOHNSON ENDEAVOR FOUNDATION | |||||||||
| 1060 PARK AVENUE | NEW YORK | NY | 10128 | 136147952 | SUPPORT LIBERAL ARTS EDUCATION | NY | 501(C)(3) | PF | N/A |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAJEF REAL ESTATE GMBH | BusinessNameLine1 |
Address Foreign AddressForeign
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | KURFURSTENDAMN 48-49 10707 | AddressLine1 |
| City | BERLIN | City |
| Country | GM | Country |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activity | INVEST IN REAL ESTATE TO RENT TO NON-PROFIT /EDUCATIONAL ENTITIES | PrimaryActivity |
| Legal Domicile Foreign Country | GM | LegalDomicileForeignCountry |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTIAN A JOHNSON ENDEAVOR FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 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 (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CHRISTIAN A JOHNSON ENDEAVOR FOUNDATION | |
| C | 3823413 |
| CAJEF REAL ESTATE GMBH | |
| J | 297590 |