2026-04-15T12:45:04+00:00 2025-05-31 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2024-06-01 420680389 Simpson College SIMP 5159616251 701 North C Street Indianola IA 50125 Susan D Stuebner President 5159616251 2026-04-15 true true Kristin Tynon P01063388 4024737600 2026-04-15 2024 2025-03-06 01:10:19Z Susan D Stuebner 701 North C Street Indianola IA 50125 145377381 false X WWW.SIMPSON.EDU X 1860 IA A RESIDENTIAL, COEDUCATION, UNDERGRADUATE LIBERAL ARTS COLLEGE. 43 42 1030 40 0 0 4830366 8133768 57334733 65292368 2571074 7977401 1961900 2369939 66698073 83773476 32279128 36895567 0 21718246 23713035 0 1454388 24667900 24749795 78665274 85358397 -11967201 -1584921 145451082 141701919 41918199 41798721 103532883 99903198 THROUGH INNOVATIVE LEARNING OPPORTUNITIES, INDIVIDUAL STUDENT ATTENTION, AND AN UNWAVERING COMMITMENT TO INCLUSIVE EDUCATIONAL ACCESS, SIMPSON COLLEGE CULTIVATES A DIVERSE COMMUNITY OF LEARNERS TO LEAD LIVES OF MEANING AND PURPOSE. false false 76628158 36895567 65292368 SIMPSON COLLEGE PROVIDES INSTRUCTION TO APPROXIMATELY 1,200 FULL AND PART-TIME UNDERGRADUATE STUDENTS, WITH MAJOR AREAS OF INSTRUCTION IN BUSINESS, ELEMENTARY EDUCATION, SCIENCES AND THE ARTS. 76628158 true true false true false false false true false true true true false false true false true false true false true false false false true false false false true true true false false false false false false false false false false true false false false false true false false false false true 1723 0 true 1030 true false false false false false false false false false false false false X 43 42 false false false false false false false true true false false false true true true true true true true true false false X BRET MILLS 5159611398 701 NORTH C ST INDIANOLA IA 50125 Deanna Strable-Soethout Treasurer 0.5 0.0 X X 0 0 0 Jay N Byers President through 4/2025 - *Deceased* 40.0 0.0 X X 360968 0 27564 Susan E Voss Secretary 0.5 0.0 X X 0 0 0 Terry W Handley Board Chair 0.5 0.0 X X 0 0 0 Barbara A Miller Trustee 0.5 0.0 X 0 0 0 Ben F Gaumer Trustee 0.5 0.0 X 0 0 0 Bishop Kennetha Bigham-Tsai Trustee 0.5 0.0 X 0 0 0 D Robert Downing Trustee 0.5 0.0 X 0 0 0 Denise M Griffey Trustee 0.5 0.0 X 0 0 0 Elizabeth Raymond Nigut Trustee 0.5 0.0 X 0 0 0 Garrett Piklapp Trustee 0.5 0.0 X 0 0 0 Hank Norem Trustee 0.5 0.0 X 0 0 0 Izaah JB Knox Trustee 0.5 0.0 X 0 0 0 James C Spooner Trustee 0.5 0.0 X 0 0 0 Jay T Marshall Trustee 0.5 0.0 X 0 0 0 Jessica Boltinghouse Trustee 0.5 0.0 X 0 0 0 Joe Sorenson Trustee 0.5 0.0 X 0 0 0 John R Norris Trustee 0.5 0.0 X 0 0 0 John T Lawlor Trustee 0.5 0.0 X 0 0 0 Juli M Willeman Trustee 0.5 0.0 X 0 0 0 Kamie Downing-Haynes Trustee 0.5 0.0 X 0 0 0 Kevin Halterman Trustee 0.5 0.0 X 0 0 0 Kirk J Tyler Trustee 0.5 0.0 X 0 0 0 Laura Howe Trustee 0.5 0.0 X 0 0 0 Manuel A Cornell Trustee 0.5 0.0 X 0 0 0 Maribeth Wright Trustee 0.5 0.0 X 0 0 0 Mark L Hill Trustee 0.5 0.0 X 0 0 0 Martha Davis-Goldstein Trustee 0.5 0.0 X 0 0 0 Nick Andersen Trustee 0.5 0.0 X 0 0 0 Nicole L Crain Trustee 0.5 0.0 X 0 0 0 Nile D Ramsbottom Trustee 0.5 0.0 X 0 0 0 Rick W Exline Trustee 0.5 0.0 X 0 0 0 Robert G Riley Trustee 0.5 0.0 X 0 0 0 Ron Carlson Trustee 0.5 0.0 X 0 0 0 Ronald L Keller Trustee 0.5 0.0 X 0 0 0 Sean M Kennedy Trustee 0.5 0.0 X 0 0 0 Steven C Fiterman Trustee 0.5 0.0 X 0 0 0 Steven G Johnson Trustee 0.5 0.0 X 0 0 0 Terrance J Lillis Trustee 0.5 0.0 X 0 0 0 Thomas J Keating Trustee 0.5 0.0 X 0 0 0 Tim Bonney Trustee 0.5 0.0 X 0 0 0 Trent Murphy Trustee 0.5 0.0 X 0 0 0 Virginia Lauridsen Trustee 0.5 0.0 X 0 0 0 BRET MILLS VP OF FINANCE/BUSINESS ADMINISTRATION, CFO 40.0 0.0 X 172632 0 14291 CoryAnne Harrington Academic Dean 40.0 0.0 X 137445 0 15043 John Woell Academic Dean - END 09/2024 40.0 0.0 X 155294 0 7421 Jared Bienenmann Vice President - College Advancement - END 06/2025 40.0 0.0 X 147973 0 26827 Christopher Goodale VP-Sr Director - Advancement 40.0 0.0 X 131038 0 13611 Leigh D Mlodzik VP - Enrollment 40.0 0.0 X 138566 0 26094 Mark Bell Director - Athletics - END 12/2025 40.0 0.0 X 110148 0 13653 Roger Degerman VP - Marketing & Strategic Communications 40.0 0.0 X 136257 0 15225 Tracie Pavon Asst VP- Enrollment & Financial Aid 40.0 0.0 X 112488 0 14201 1602809 0 173930 13 false true false Jones Lang LaSalle Americas Inc 200 E Randolph Dr Suite 4300 Chicago IL 60601 Facility Management 3889426 SODEXO AFFILIATES 4880 Paysphere Circle Chicago IL 60674 Food Service 3344262 CBIZ 5959 ROCKSIDE WOODS BLVD NORTH SUITE 600 CLEVELAND OH 44131 CONSULTING 664639 Education Advisory Board 2445 M St NW Washington DC 20037 Consulting 517770 10FOLD ARCHITECTURE AND ENGINEERING 413 KELLOGG AVENUE AMES IA 50010 CONSULTING 419090 23 7200 1151663 6974905 669633 8133768 TUITION & FEES 611600 54109830 54109830 RESIDENCE HALLS 611710 5642158 5642158 FOOD SERVICES 722320 5098162 5098162 CONFERENCE REVENUE 721000 442218 442218 0 0 0 0 65292368 1610414 1610414 0 0 67951012 61584025 6366987 0 6366987 6366987 30850 7200 19880 10970 10970 MISCELLANEOUS REVENUE 900099 2358969 2358969 0 0 0 0 2358969 83773476 65292368 0 10347340 36895567 36895567 774401 145674 484079 144648 16482452 13761990 2037280 683182 734490 495403 191684 47403 4294569 3679581 423756 191232 1427123 1028190 327858 71075 1051207 850693 200514 85497 85497 145550 145550 227618 227618 3481002 3101792 379210 0 374264 152432 221832 1474332 1386747 38767 48818 758018 398915 359103 7199319 6543329 616699 39291 1613459 1535571 24700 53188 2066934 1853949 189098 23887 3790318 3457853 296301 36164 155923 55947 99976 ATHLETICS 1248929 743620 390065 115244 MEMBERSHIP AND DUES 394815 190392 204423 BAD DEBT EXPENSE 287255 159581 127418 256 ALL OTHER EXPENSES 395355 190932 204423 0 0 0 0 85358397 76628158 7275851 1454388 1183448 4913330 6292890 3848233 317111 2941296 1210353 1194981 0 0 0 0 0 27014 79095 118856 1405500 1126018 123132203 62800247 62932064 60331956 43495664 42687451 28329962 24395332 0 204995 117452 145451082 141701919 4371629 5149368 478995 346481 31740000 31430000 0 0 4382787 3709019 944788 1163853 41918199 41798721 X 13110014 4395382 90422869 95507816 103532883 99903198 145451082 141701919 -1584921 -2044764 0 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 1475 false false false 1475 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A percentage of annual dues paid by Simpson college is attributable to Lobbying. 121640 X false 87173703 1371339 5650697 4485927 227618 89482194 81930607 723390 9487851 4719658 163153 85334 87173703 95427154 727546 -1898867 2391012 9934214 81930607 105332071 1051350 -6320171 2466179 2082243 87674 95427154 83186018 562808 25410997 2058771 1666558 102423 105332071 0.051 0.706 0.243 true false 2029854 2029854 110416399 53813947 56602452 0 0 0 9896058 8986300 909758 789892 0 789892 60331956 Closely-held equity interests Financial derivatives ALTERNATIVE INVESTMENTS 8405838 F INVESTMENTS - OTHER SECURITIES 15989494 F 24395332 Federal Income Taxes Asset Retirement Obligation 556863 DEPOSITS 442053 ANNUITY AND LIFE INCOME LIABILITIES 94236 Operating Lease Liability 70701 1163853 44605527 -2044764 0 -2044764 46650291 227618 36895567 37123185 83773476 48235212 0 0 48235212 227618 36895567 37123185 85358397 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections SIMPSON COLLEGE MAINTAINS VARIOUS ARTWORKS UTILIZED PRIMARILY FOR THE PRESERVATION OF THE HERITAGE OF THE COLLEGE AND GENERAL PUBLIC OBSERVATION. Schedule D, Part V, Line 4 Intended uses of endowment funds THE SIMPSON COLLEGE ENDOWMENT IS INTENDED TO SUPPORT THE STUDENTS OF THE COLLEGE VIA SCHOLARSHIPS AND LOAN FUNDS AS WELL AS OPERATIONS AND FACILITIES Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 36895567 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 36895567 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY Via lectures, programs and events on campus Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT SIMPSON COLLEGE RECEIVES STUDENT FINANCIAL AID UNDER TITLE IV, AS WELL AS OTHER ASSISTANCE FROM THE FEDERAL GOVERNMENT AND FROM THE STATE OF IOWA IN THE FORM OF PASS-THROUGH AID TO QUALIFYING STUDENTS Central America and the Caribbean 0 0 Program Services Students traveling for academic studies 114503 Europe (Including Iceland and Greenland) 0 0 Program Services students traveling or academic studies 70112 East Asia and the Pacific 0 0 Program Services students traveling or academic studies 38588 0 0 0 0 0 0 223203 0 223203 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Winter Bash Raffle 20000 20000 8500 Storm Golf Outing 5050 1200 3850 1200 7000 3180 1 13000 6000 7000 38050 7200 30850 8500 1200 7000 3180 19880 10970 true SCHOLARSHIPS 1179 36230309 TUITION REMISSION 14 665258 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds SCHOLARSHIPS ARE AWARDED TO STUDENTS THROUGH THE FINANCIAL AID OFFICE AND ARE BASED ON STATED CRITERIA. X X X X false false false false false false false false false Jay N Byers President through 4/2025 - *Deceased* 343275 0 0 0 17693 0 7813 0 19751 0 388532 0 0 0 BRET MILLS VP OF FINANCE/BUSINESS ADMINISTRATION, CFO 172632 0 0 0 0 0 0 0 14291 0 186923 0 0 0 John Woell Academic Dean - END 09/2024 137601 0 0 0 17693 0 0 0 7421 0 162715 0 0 0 CoryAnne Harrington Academic Dean 137445 0 0 0 0 0 6872 0 8171 0 152488 0 0 0 Jared Bienenmann Vice President - College Advancement - END 06/2025 143773 0 0 0 4200 0 8000 0 18827 0 174800 0 0 0 Leigh D Mlodzik VP - Enrollment 138566 0 0 0 0 0 7335 0 18759 0 164660 0 0 0 Roger Degerman VP - Marketing & Strategic Communications 136257 0 0 0 0 0 6885 0 8340 0 151482 0 0 0 A IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 4624607S9 2020-11-25 32439068 IOWA HIGHER EDUCATION LOAN AUTHORITY false false false A 1009068 32439068 2645086 387656 10121 648779 6664634 21507821 876573 2024 true false false true A false false false false false false 0 0 0.0 false false 0 false true A false false false false false false 0 false false false 0 false false true A true 15 663316 Market value X CAR LEASE 1 6317 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - number of contributions Other - CAR LEASE NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 6 Section A, Line 1 BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE GENERAL SUPERVISION OF THE ADMINISTRATION AND PROPERTY OF THE COLLEGE, EXCEPT THAT, UNLESS SPECIFICALLY EMPOWERED BY THE BOARD TO DO SO, IT MAY NOT TAKE ANY ACTION INCONSISTENT WITH A PRIOR ACT OF THE BOARD, AWARD DEGREES, ALTER BYLAWS, LOCATE PERMANENT BUILDINGS ON TAX-EXEMPT PROPERTY HELD FOR COLLEGE PURPOSES, REMOVE OR APPOINT THE PRESIDENT OF THE COLLEGE, OR TAKE ANY ACTION WHICH HAS BEEN RESERVED BY THE BOARD. MINUTES OF EACH MEETING ARE PRESENTED TO THE BOARD AT THE FULL BOARD OF TRUSTEES MEETING FOR COMMENT AND SUCH ACTION AS IS APPROPRIATE. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT AND COMPLIANCE COMMITTEE WILL REVIEW A DRAFT OF THE RETURN PRIOR TO FILING AND THE FINAL RETURN WILL BE MADE AVAILABLE TO ALL TRUSTEES PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS FOR ANY ACTION ITEM INVOLVING A POTENTIAL CONFLICT OF INTEREST, WHETHER PRESENT AT A BOARD OR COMMITTEE MEETING OR ABSENT. THE CONFLICT WILL BE NOTED IN THE MEETING MINUTES. THE BOARD MEMBER MAY NOT PARTICIPATE IN OR BE ALLOWED TO HEAR THE BOARD OR COMMITTEE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS OR ANSWER QUESTIONS. THE BOARD MEMBER SHALL NOT ATTEMPT TO EXERT INFLUENCE WITH RESPECT TO THE MATTER. THE BOARD MEMBER SHALL NOT BE COUNTED TOWARD THE QUORUM OF THE MEETING, WILL NOT BE ALLOWED TO VOTE ON THE MATTER AND SHALL NOT BE PRESENT DURING THE VOTE UNLESS IT IS BY SECRET BALLOT. ALL THESE CONSIDERATIONS WILL BE REFLECTED IN THE MEETING MINUTES. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMPENSATION COMMITTE OF THE BOARD OF TRUSTEES, CONSISTING OF THE TREASURER, SECRETARY, AND CHAIRPERSON OF THE BOARD, IS CHARGED WITH REVIEWING AND APPROVING THE COMPENSATION OF THE PRESIDENT. THIS WAS LAST DONE IN CALENDAR YEAR 2023 WHEN THE BOARD HIRED JAY BYERS AS PRESIDENT OF SIMPSON COLLEGE. THE COMMITTEE USES COMPARABILITY DATA SUCH AS A SURVEY ISSUED TO SEVERAL PRIVATE COLLEGES REGARDING TOTAL COMPENSATION FOR A PRESIDENT CONDUCTED BY AN INDEPENDENT COMPENSATION CONSULTANT AND SALARY DATA FOR PRIVATE COLLEGE ADMINISTRATOR POSITIONS PROVIDED BY A STATE ASSOCIATION OF INDEPENDENT PRIVATE COLLEGES. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE PRESIDENT ESTABLISHES SALARIES FOR ALL OTHER KEY EMPLOYEES BASED ON COMPARABLE MARKET DATA AND OTHER FACTORS. Form 990, Part VI, Line 19 Required documents available to the public UPON WRITTEN REQUEST TO THE PRESIDENT OR VICE PRESIDENT FOR BUSINESS FINANCE, THE COLLEGE WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CHARITABLE REMAINDER TRUST (1) TRUST NY NA Trust false false false true false false false false false false false false false false false false false false false false