2011-05-12T13:56:54-05:00 2010-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2009-07-01 840402510 The Colorado College COLO 7193896693 14 E Cache La Poudre Colorado Springs CO 80903 Robert G Moore 2011-05-16 true Rita F Worster CPA 7194714290 2009 2016-02-24 21:20:13Z Robert Moore VP of Finance 14 E Cache La Poudre Colorado Springs CO 80903 170853808 false X www.coloradocollege.edu X 1874 CO Founded in 1874, Colorado College is a nationally recognized, four-year residential private college, focused on providing the finest liberal arts education in the country. 34 33 2248 3655 -570617 -938901 12377779 13202090 98040937 101653390 -7172094 13747320 3039367 2147714 106285989 130750514 25637961 26087910 0 0 59507746 56331716 0 0 3860962 46459163 43295715 131604870 125715341 -25318881 5035173 660314365 710925790 115146703 110249065 545167662 600676725 At Colorado College our goal is to provide the finest liberal arts education in the country. Drawing upon the adventurous spirit of the Rocky Mountain West, we challenge students, one course at a time, to develop those habits of intellect and imagination that will prepare them for learning and leadership throughout their lives. Colorado College succeeds in it mission of educating for our time when it graduates women and men with mental agility and the skills of critical judgment, people who learned how to learn. Taking advantage of small classes and the unique learning opportunities of the block plan, Colorado College provides a variety of stimulating environments for intellectual development, creative expression, and personal growth. In the studio and on the stage, in the classrooms, library, and laboratory, in the residence halls and on the playing fields, in the local community and in foreign countries, the College confronts students with unfamiliar perspectives and new possibilitie false false 106570862 26087910 101630236 TO PROVIDE UNDERGRADUATE AND MASTER-OF-ARTS IN TEACHING DEGREE PROGRAMS TO APPROXIMATELY 2,000 STUDENTS. 106570862 true true false true false false true false true true true false true false true false false false false false false false true true true false false false false false true false false false false true false false false true true true false false true 641 0 true 2248 true true true true CJ false false false true true false false false 34 33 false false false false false false false true true false false true true true true false true true true false X X THE ORGANIZATION 7193896854 14 E CACHE LA POUDRE Colorado Springs CO 80903 RICHARD CELESTE 40.0 X X 358644 0 79202 MARGARET ALLON 1.0 X 0 0 0 NEAL A BAER 1.0 X 0 0 0 SUSAN BURGHART 1.0 X 0 0 0 JOHN CHALIK 1.0 X 0 0 0 DANIEL COOPER 1.0 X 0 0 0 WILLIAM HYBL 1.0 X 0 0 0 DAVID LAMPTON 1.0 X X 0 0 0 ELIZABETH LARNED 1.0 X 0 0 0 AMY SCHACKELFORD LOUIS 1.0 X 0 0 0 ROBERT MANNING 1.0 X X 0 0 0 MANUEL MARTINEZ 1.0 X 0 0 0 MARGARET MATHIES 1.0 X 0 0 0 CHAD MILTON 1.0 X 0 0 0 EBEN SEARS MOULTON 1.0 X 0 0 0 DOUGLAS NORBERG 1.0 X 0 0 0 RAYMOND PETROS JR 1.0 X 0 0 0 JACK POTTLE 1.0 X 0 0 0 ADAM PRESS 1.0 X 0 0 0 HAROLD PRICE 1.0 X 0 0 0 JANE RAWLINGS 1.0 X 0 0 0 EDWARD ROBSON 1.0 X 0 0 0 ROBERT ROSS 1.0 X 0 0 0 ROBERT SELIG 1.0 X 0 0 0 DAVID VAN DIEST SKILLING 1.0 X 0 0 0 MICHAEL SLADE 1.0 X 0 0 0 BRIAN THOMSON 1.0 X 0 0 0 HANS UTSCH 1.0 X 0 0 0 COLBURN WILBUR 1.0 X 0 0 0 BRIAN WILLIAMSON 1.0 X 0 0 0 JACK WOLD 1.0 X 0 0 0 NANCY WOODROW 1.0 X X 0 0 0 SUZANNE WOOLSEY 1.0 X X 0 0 0 WILLIAM CAMPBELL 1.0 X 0 0 0 SUSAN ASHLEY 40.0 X 203575 0 30965 MIKE EDMONDS 40.0 X 120601 0 40637 STEPHEN ELDER 40.0 X 176284 0 28815 MARK HATCH 40.0 X 159826 0 27668 CHRIS MELCHER 40.0 X 168015 0 28766 ROBERT MOORE 40.0 X 199393 0 18825 RANDY STILES 40.0 X 144854 0 15020 KEN RALPH 40.0 X 151691 0 24772 TIMOTHY FULLER 40.0 X 162166 0 28266 WALT HECOX 40.0 X 163368 0 24646 PAUL KUERBIS 40.0 X 156942 0 23828 CHARLOTTE MENDOZA 40.0 X 154430 0 19925 SCOTT OWENS 40.0 X 274370 0 40118 2594159 0 431453 99 false true false BON APPETIT MANAGEMENT COMPANY 1000 W TEMPLE ST LOS ANGELES CA 90074 FOOD SERVICE 5792002 SODEXO INC AFFILIATES 210 E CACHE LA POUDRE ST COLORADO SPRINGS CO 80903 JANITORIAL SERVICE 2248408 BRYAN CONSTRUCTION INC 7025 CAMPUS DR COLORADO SPRINGS CO 80920 CONSTRUCTION SERVICE 995824 GERALD H PHIPPS INC 5995 GREENWOOD PLAZA BLVD GREENWOOD VILLAGE CO 80111 CONSTRUCTION SERVICE 907130 JOHN W BRISTOL CO INC 48 WALL STREET 18TH FL NEW YORK NY 10005 INVESTMENT SERVICE 386361 24 1829729 11372361 958315 13202090 TUITION & FEES 611710 81506708 81506708 AUXILIARY ENTERPRISES 611710 16791932 16791932 ATHLETIC REVENUE 611710 1317323 1317323 TICKET SALES 713990 678714 564123 114591 HEALTH SERVICES/FEES/INSURANCE 524114 1253083 1253083 105630 105630 101653390 5230408 -848095 6078503 0 0 1165813 935075 230738 230738 230738 47649831 35300 39065140 103079 8584691 -67779 8516912 8516912 0 0 0 CHILDCARE CENTER REVENUE 611710 421935 27366 394569 INSURANCE PROCEEDS 900099 112933 112933 WCHA INCOME 711210 80110 80110 1301998 1151477 135521 15000 1916976 130750514 101630236 -570617 16488805 0 26087910 26087910 0 0 1957955 634322 1023213 300420 0 42310650 34715466 5371410 2223774 3077855 2499508 426126 152221 5999863 4530301 1112676 356886 2985393 2424954 389323 171116 0 66520 23741 39008 3771 0 57289 57289 0 1147773 1147773 4097502 3573431 443555 80516 165687 136450 18229 11008 4540032 3531969 778753 229310 2264845 1875732 380075 9038 0 3065140 2579336 485804 4715610 4213391 330873 171346 0 0 1902252 1530351 371901 0 6066059 5063803 1002256 1404507 883102 521405 CUSTODIAL EXPENSES 2293171 2030984 262067 120 REPAIRS & MAINTENANCE 725325 669096 53550 2680 FOOD SERVICE 5891010 5834701 56309 OFFICIAL FUNCTIONS 1789054 1179120 482775 127160 DUES & MEMBERSHIPS 692743 455207 222032 15504 2411197 2097987 307115 6092 125715341 106570862 15283517 3860962 16985340 32640733 29427441 10532934 17377831 12825643 7703618 9050075 15000 10000 17560 14623 175796 179042 426140 291490 233152695 70519085 161774141 162633610 220020348 242493498 205093329 238978588 1297821 1275554 660314365 710925790 8812280 11631165 4671471 4671471 1837400 442432 84284018 78239221 1971427 1418342 13570107 13846434 115146703 110249065 X 191967069 215294974 224471672 252099263 128728921 133282488 545167662 600676725 660314365 710925790 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 57289 false false 57289 false Schedule C, Part II-B, Line 1g Lobbying Expense Colorado College hired a lobbyist, Independent Higher Education of Colorado. X X false 427738938 4354508 63398598 10529971 7529786 477432287 524483301 3764184 -91666806 8841741 427738938 0.19280 0.27920 0.52800 true false 6099141 6099141 1425000 180998115 56568235 125854880 14572296 9990061 4582235 30058143 3960789 26097354 162633610 INVESTMENTS 54157342 F PERPETUAL TRUSTS 28586021 F PRIVATE CAPITAL INVESTMENTS 63532669 F ALTERNATIVE INVESTMENTS 92702556 F 238978588 0 DEPOSITS 438013 ASSETS HELD FOR OTHERS 2990181 ANNUITIES PAYABLE 1447079 OTHER LIFE INCOME FUNDS 3466459 ASSET RETIREMENT OBLIGATION 3225659 PLAN PAYABLE 2279043 13846434 130750514 125715341 5035173 51266463 -792573 50473890 55509063 155941325 51266463 1002854 52269317 103672008 27078506 27078506 130750514 100432262 1002854 1002854 99429408 26285933 26285933 125715341 Part V, Line 4 Describe the Intended Uses of the Organization's Endowment Funds Colorado College's Endowment is administered in a manner consistent with donor restrictions and with the goal of meeting the educational mission of today as well as in perpetuity. The College has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding for current programs and operations while seeking to maintain the purchasing power. Part XI, Line 8 Other changes to net assets Change in value of split interest agreements (792,573) Part XII, Line 2d Other Revenue on Books, Not on Return Loss on Sale of Fixed Assets Reclassed to Income From Expense 67,779 Rental Expenses Reclassed From Expense and Netted Against Revenue 935,075 Total 1,002,854 Part XII, Line 4b Other Revenue on Return, Not on Books Scholarships Reclassed From Revenue to Expense 26,087,910 Change in Value of Split Interest Agreement 792,573 Investment Fees Reclassed From Revenue to Expense 198,023 Total 27,078,506 Part XIII, Line 2d Other Expense on Books, Not on Return Loss on Sale of Fixed Assets Reclassed to Income From Expense 67,779 Rental Expenses Reclassed From Expense and Netted Against Revenue 935,075 Total 1,002,854 Part XIII, Line 4b Other Expense on Return, Not on Books Scholarships Reclassed From Revenue to Expense 26,087,910 Investment Fees Reclassed From Revenue to Expense 198,023 Total 26,285,933 Part X, Line 2 Uncertain Tax Positions The College adopted the income tax standard for uncertain tax positions on July 1, 2009. As a result of the implementation, the College evaluated its tax positions and determined it has no uncertain tax positions as of June 30, 2010. The College's 2007 through 2010 tax years are open for examination by federal and state taxing authorities. Part III, Line 1a Collections Collections of works of art, historical treasures and similar assets are not capitalized because the items are preserved and cared for continuously. Purchases of collection items are reported in the year of acquisition as decreases in unrestricted net assets and as net assets released from restriction if the assets used to purchase the items were restricted to that use by donor stipulation. Contributions of collection items are not reported in the financial statements. Proceeds from disposal of and insurance recoveries related to collection items are reported as increases in the appropriate net asset classes. Part III, Question 4 Art Collection The college maintains an art collection for student research and study, a college archive of institutionally significant treasures, and library collections to enhance the institutional catalog. true true true THE COLLEGE'S NON-DISCRIMINATION POLICY IS PUBLISHED IN ALL REGISTRATION AND ADMISSIONS MATERIALS DISTRIBUTED TO STUDENTS WHO ARE SOLICITED FOR ENROLLMENT IN THE COLLEGE'S DEGREE PROGRAM. true true true true false false false false false false false false true false COLORADO COLLEGE RECEIVES PRIMARILY RESEARCH GRANTS FROM A VARIETY OF FEDERAL AND STATE AGENCIES. COLORADO COLLEGE RECEIVES GOVERNMENT MONEY FOR FINANCIAL AID FOR ITS STUDENTS. true Europe (Including Iceland and Greenland) 0 0 Program Services Undergraduate Classes 758616 Sub-Saharan Africa 0 0 Program Services Undergraduate Classes 25795 North America 0 0 Program Services Undergraduate Classes 51970 East Asia and the Pacific 0 0 Program Services Undergraduate Classes 217553 Central America and the Caribbean 0 0 Investments 0 0 1053934 true Financial aid to students 963 26087910 Procedures for Monitoring the use of grant funds to U.S. Part I, Line 2 THE COLLEGE GRANTS SCHOLARSHIPS TO STUDENTS ENROLLED IN THE COLLEGE'S DEGREE-GRANTING PROGRAM. THE COLLEGE DETERMINES STUDENT ELIGIBILITY BASED UPON THE STUDENT'S NEED. SOME SCHOLARSHIPS OR GRANTS ARE AWARDED BASED UPON ACADEMIC ACHIEVEMENT. THE COLLEGE HAS A STUDENT FINANCIAL ASSISTANCE OFFICE THAT ACCUMULATES ALL REQUIRED INFORMATION FROM THE STUDENTS. THE OFFICE AWARDS SCHOLARSHIPS BASED UPON CRITERIA ESTABLISHED BY THE COLLEGE. X X true true X X X false true false false false false false true false SUSAN ASHLEY 203125 0 0 0 450 0 20899 0 10066 0 234540 0 0 0 RICHARD CELESTE 352644 0 0 0 6000 0 22785 0 56417 0 437846 0 0 0 MIKE EDMONDS 120101 0 0 0 500 0 11885 0 28752 0 161238 0 0 0 STEPHEN ELDER 169153 0 0 0 7131 0 16446 0 12369 0 205099 0 0 0 MARK HATCH 159826 0 0 0 0 0 15351 0 12317 0 187494 0 0 0 CHRIS MELCHER 167515 0 0 0 500 0 16405 0 12361 0 196781 0 0 0 ROBERT MOORE 199393 0 0 0 0 0 17058 0 1767 0 218218 0 0 0 KEN RALPH 141964 0 0 0 9727 0 13557 0 11215 0 176463 0 0 0 RANDY STILES 144854 0 0 0 0 0 13398 0 1622 0 159874 0 0 0 TIMOTHY FULLER 162166 0 0 0 0 0 16986 0 11280 0 190432 0 0 0 WALT HECOX 163368 0 0 0 0 0 13473 0 11173 0 188014 0 0 0 PAUL KUERBIS 156942 0 0 0 0 0 12687 0 11141 0 180770 0 0 0 CHARLOTTE MENDOZA 154430 0 0 0 0 0 13577 0 6348 0 174355 0 0 0 SCOTT OWENS 218273 0 36147 0 19950 0 39222 0 896 0 314488 0 0 0 Schedule J, Part I, Question 1a Housing Allowance & Health and Social Club Dues Housing: The president of the college and the vice president for student life, in order to fulfill their responsibilities, are required to live on campus and are provided housing. Club Dues: As a working condition benefit, club memberships are provided to the Director of Business Services and the Vice President for Advancement. The purpose of the memberships for these positions is to cultivate and maintain relationships with business and individuals who are in a position to advance the mission of the college. Any personal use of memberships is infrequent and is paid out of pocket by the employee. Schedule J, Part I, Question 4b Non-Qualified Benefit Plans A 457(f) plan was established with an annual $20,000 contribution limit for Scott Owens. The vesting period is 5 years. At the end of the fiscal year Scott was not yet vested in the plan. Schedule J, Part I, Question 7 Non-Fixed Payments Scott Owens may receive a bonus between 5%-10% of his annual salary based upon APR (NCAA Academic Performance Ranking) each year for promoting academic excellence in the Ice Hockey Program. Owens may also receive a bonus up to 5% of his annual salary for providing appropriate development methods for his student-athletes. Owens will also receive a bonus between 2%-7% of his annual salary for WCHA or NCAA regional or national coach of the year awards. City of Colorado Springs 846000574 196626CS2 2005-05-17 28056932 Refund Series 1999 bonds false false El Paso County Colorado 846000764 28337LCB2 2010-02-18 51597849 Refund Series 2003, 2004, and 2006 false false 28056932 27727929 329002 2005 false true true true 51597849 51065000 532849 2010 true false true true false false false false false 0.00000 0.00000 0.00000 true false false false false false false false false false false false false Ken Ralph Sign./Rention Incen. X 25000 10000 false false true 10000 X 18979 Fair Market Value X 3398 Fair Market Value X 33 682434 Fair Market Value X 1 190000 Appraised Value X 6 12732 Fair Market Value X Gift Cards 28 958 Face Value X Food & Beverages 24 30757 Fair Market Value X Cd's and DVD's 8 242 Fair Market Value X Furniture & Equipment 4 5780 Fair Market Value X Event Tickets 2 422 Fair Market Value X Music Instruments 2 4000 Fair Market Value X Other 16 8613 Fair Market Value 0 false false true Part I, Question 32b noncash contributions Colorado College uses a third party to assist with the process of vehicle donations. For fiscal year 2010, no vehicles were donated to the college. Part I, Column B Number of Contributions The number of contributions in column b represents the number of contributions received. Part VI, Question 11A Describe process to review 990 The Form 990 is prepared by a third party preparer, with a detail review being done by the controller and CFO of Colorado College. The Form 990 is then presented to the audit committee where they approve the draft to file with the IRS. Once approved by the audit committee, the final Form 990 is made available to the entire board before filing the return with the IRS. Part VI, Question 12c Describe how conflict of interest policy is monitored & enforced The College Legal Counsel is charged with primary responsibility for monitoring and enforcing the Conflict of Interest Policy, and is assisted by the President, the Vice President for Finance and Administration, and the Internal Auditor. The current Policy, adopted by the Board of Trustees in 2008, requires that a detailed annual disclosure form be signed and submitted by all Trustees, the President, all Officers of the College, all Senior Staff (persons reporting to the President), all persons reporting to Senior Staff, and any other person at the College whose responsibilities include significant decisions in purchasing, vendor contracts, major service contracts, and construction contracts. Failure to disclose a potential conflict of interest is a violation of College policy and may result in punishment of employees up to and including termination of employment, and in the case of Trustees possible resignation or forced recusal on matters raising a conflict of interest. Any disclosure that raises a material conflict of interest, or the appearance of such, is reviewed by the Legal Counsel, and/or the President, the Chair of the Board, the Audit Committee, or the Internal Auditor, depending on the role of the person involved and the nature of the potential conflict. If a conflict of interest is determined to exist, the person is required to recuse themselves from any deliberations and any decisions regarding the affected transaction. Part VI, Question 15a Describe the process for determining CEO compensation The Director of Human Resources conducts an annual market study, including a review of functionally comparable positions at similar organizations. These results are used to develop a recommendation which is presented to, and approved by, the executive committee of the board of trustees. The annual process is documented and was most recently determined May 2010. Part VI, Question 15b Describe the process for determining officers compensation The Director of Human Resources conducts an annual market study, including a review of functionally comparable positions at similar organizations. These results are used to develop a recommendation which is presented to, and approved by the President of the college. The annual process is documented and was most recently determined May 2010. Part VI, Question 19 Describe how documents are made available to the public Colorado College makes its governing documents and conflict of interest policy available to the public upon request for a valid business purpose. The financial statements are available on the College's website. 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