FRIENDS UNIVERSITY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS UNIVERSITY (EIN 48-0547702)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202601349349308320
- Schema version
- 2024v5.1
- 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 M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T14:31:13+00:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forvis Mazars LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1551 N Waterfront Pkwy Ste 300 | AddressLine1Txt |
| City | Wichita | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 672066601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480547702 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Friends University | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 3162955000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 W UNIVERSITY AVENUE | AddressLine1Txt |
| City | WICHITA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 672133379 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT FREY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 3162955679 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kevin Ensminger | PreparerPersonNm |
| PTIN | P01310558 | PTIN |
| Phone | 3162652811 | PhoneNum |
| Preparation | 2026-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT FREY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 W UNIVERSITY AVENUE | AddressLine1Txt |
| City | WICHITA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 672133379 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $56,413,210 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FRIENDS.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1898 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 819 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $1,727 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $727 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,674,466 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,274,991 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,986,191 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,024,422 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,782,835 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,289,696 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,417,320 | PYOtherRevenueAmt |
| CY Other Revenue | $262,560 | CYOtherRevenueAmt |
| PY Total Revenue | $54,860,812 | PYTotalRevenueAmt |
| CY Total Revenue | $52,851,669 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,114,796 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,501,942 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,532,612 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,056,897 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $164,690 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $144,013 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $794,720 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,361,257 | PYOtherExpensesAmt |
| CY Other Expenses | $13,694,831 | CYOtherExpensesAmt |
| PY Total Expenses | $53,173,355 | PYTotalExpensesAmt |
| CY Total Expenses | $48,397,683 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,687,457 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,453,986 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $125,122,447 | TotalAssetsBOYAmt |
| Total Assets EOY | $132,190,832 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,150,047 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,351,295 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $118,972,400 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,839,537 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS BY INTEGRATING THEIR INTELLECTUAL, SPIRITUAL, AND PROFESSIONAL LIVES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $35,533,219 | ExpenseAmt |
| Grant | $17,436,484 | GrantAmt |
| Revenue | $35,645,968 | RevenueAmt |
| Desc | THE COLLEGE OF BUSINESS, ARTS, SCIENCES, AND EDUCATION IS THE TRADITIONAL UNDERGRADUATE LIBERAL ARTS COLLEGE. STUDENTS RECEIVE A BROAD-BASED EDUCATION AND ARE GIVEN OPPORTUNITIES TO APPLY THEIR EDUCATION AND INTEGRATE THAT EDUCATION BEYOND THE CLASSROOM THROUGH INTERNSHIPS, RESEARCH PROJECTS, STUDY ABROAD, PARTICIPATION IN ATHLETICS, OR PERFORMING ARTS AND IN STUDENT ORGANIZATIONS. FALL 2024 ENROLLMENT WAS 917. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,794,123 | ExpenseAmt |
| Grant | $14,670 | GrantAmt |
| Revenue | $694,986 | RevenueAmt |
| Desc | ADULT UNDERGRADUATE ONLINE PROGRAMS ARE DESIGNED FOR BUSY PEOPLE WHO PREFER AN ONLINE COLLEGE EXPERIENCE THROUGH OUR FLEX DEGREE PATHWAYS. THE COLLEGE IS COMMITTED TO PROVIDING ACADEMIC EXCELLENCE FOR A DIVERSE COMMUNITY OF LIFELONG LEARNERS. UNDERGRADUATE STUDENTS ARE ADMITTED BASED ON THEIR POTENTIAL FOR ACHIEVING ACADEMIC SUCCESS. FALL 2024 ENROLLMENT WAS 117. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,515,329 | ExpenseAmt |
| Grant | $50,788 | GrantAmt |
| Revenue | $5,370,253 | RevenueAmt |
| Desc | THE MISSION OF THE GRADUATE COLLEGE IS TO PROVIDE A HIGH-QUALITY LEARNING ENVIRONMENT FOR STUDENTS SEEKING PROFESSIONAL GRADUATE EDUCATION. FALL 2024 ENROLLMENT WAS 413. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $515,725 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $313,215 | RevenueAmt |
| Desc | FRIENDSHIP FIELDS IS A POST SECONDARY OPTION FOR SPED STUDENTS THAT ALLOWS ADULTS WITH DISABILITIES TO EXPERIENCE COLLEGE LIFE WHILE ALSO OFFERING FRIENDS UNIVERSITY STUDENTS THE OPPORTUNITY TO WORK WITH SPECIAL NEEDS ADULTS. THE APPRENTICE INSTITUTE PROMOTES HIGHER-LEVEL THINKING, DEEPER CONVERSATION AND A CREATIVE TRACK FOR GROWING CLOSER TO GOD BY PLACING A GREATER EMPHASIS ON SPIRITUALITY, EVANGELISM AND SPIRITUAL FORMATION BY EQUIPPING AND ENCOURAGING PEOPLE TO LIVE GOOD AND BEAUTIFUL LIVES THAT WILL CHANGE THE WORLD AROUND THEM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $515,725 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $313,215 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $43,358,396 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 188 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 819 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT FREY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3162955679 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 W UNIVERSITY AVENUE | AddressLine1Txt |
| City | WICHITA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67213 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DR AMY CAREY | ||||||||
| TRUSTEE/PRESIDENT | 50.0 | 1.0 | Yes (X) | Yes (X) | $294,440 | $0 | $59,467 | |
| DR JOHN LEWIS | ||||||||
| TRUSTEE/VICE CHAIR - ENDING OCTOBER 2024 | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR KEVIN HOPPOCK | ||||||||
| TRUSTEE/VICE CHAIR - BEGINNING OCTOBER 2024 | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR THAYNE THOMPSON | ||||||||
| TRUSTEE/CHAIR | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| REGINA MILLER | ||||||||
| TRUSTEE/ SECRETARY | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT CASPER | ||||||||
| TRUSTEE/TREASURER | 5.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRENT EDMISTEN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL LITTLER | ||||||||
| TRUSTEE - BEGINNING OCTOBER 2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| DR KENT WALKEMEYER | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| G ALEX MELUGIN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| GIL ALVAREZ | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JAMES NAGY | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JANA MCDANIEL | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| JEFF RAMSEY | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN HENDERSON | ||||||||
| TRUSTEE - ENDING OCTOBER 2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| KIMBERLY DUGGER ATTWATER | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| LYNN GHORMLEY | ||||||||
| TRUSTEE - BEGINNING OCTOBER 2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW SHEPHERD | ||||||||
| TRUSTEE/ AA CHAIR BEGINNING OCTOBER 2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| NATHAN FOREMAN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| PAUL MOORE | ||||||||
| TRUSTEE - ENDING OCTOBER 2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| RENAE RYAN | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| SHANNON BOHM | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| VICKIE YOUNG BEAM | ||||||||
| TRUSTEE | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| KEN STOLTZFUS | ||||||||
| VP, ACADEMIC AFFAIRS | 50.0 | 0.0 | Yes (X) | $146,382 | $0 | $13,163 | ||
| SCOTT FREY | ||||||||
| VP, FINANCE | 50.0 | 0.0 | Yes (X) | $142,628 | $0 | $8,029 | ||
| PAUL RAMSEYER | ||||||||
| VP, ATHLETICS AND STRATEGIC ADVANCEMENT | 50.0 | 0.0 | $116,690 | $0 | $24,598 | Yes (X) | ||
| PRESTON TODD | ||||||||
| VP, ENROLLMENT MANAGEMENT | 50.0 | 0.0 | $114,865 | $0 | $24,997 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $815,005 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $130,254 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Aladdin Food Management Services LLC | |||||
| 300 S Tryon Street Suite 400 | Charlotte | NC | 28202 | FOOD SERVICE MANAGEMENT | $1,545,251 |
| Simpson Construction Services Inc | |||||
| 2872 N Ridge Road Suite 112 | Wichita | KS | 67205 | CONSTRUCTION | $1,349,032 |
| MIT Cleaning and Restoration LLC | |||||
| 1235 S Washington Ave | Wichita | KS | 672113443 | JANITORIAL SERVICES | $433,162 |
| Relevant Audio Visual | |||||
| 8995 W Central Ave | Wichita | KS | 672123804 | AUDIO VISUAL SERVICES | $330,030 |
| David Kent Consulting Inc | |||||
| 200 Michigan St Ste 453 | Hancock | MI | 499301451 | CONSULTING | $281,600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 17 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,048,674 | GovernmentGrantsAmt |
| All Other Contributions | $3,226,317 | AllOtherContributionsAmt |
| Noncash Contributions | $262,993 | NoncashContributionsAmt |
| Total Contributions | $4,274,991 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $37,096,621 | $37,096,621 |
| AUXILIARY | 611710 | $4,403,028 | $4,403,028 |
| SALES & SERVICES | 900099 | $425,678 | $425,678 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $99,095 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $99,095 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,024,422 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,669,165 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,727 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,667,438 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90,994 | TotalRevenueColumnAmt |
| Exclusion | $90,994 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,060 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,060 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,060 | TotalRevenueColumnAmt |
| Exclusion | $68,060 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,180,236 | SecuritiesAmt |
| Other | $1,836 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,561,541 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,618,695 | SecuritiesAmt |
| Other | $1,836 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,620,531 | TotalRevenueColumnAmt |
| Exclusion | $4,620,531 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| CHANNEL LEASE REVENUE | 900099 | $90,761 | $90,761 |
| VENDING REVENUE | 900099 | $12,745 | $12,745 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $103,506 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,851,669 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,024,422 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,727 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,550,529 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,501,942 | TotalAmt |
| Program Services | $17,501,942 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $664,110 | TotalAmt |
| Management And General | $664,110 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,600,002 | TotalAmt |
| Program Services | $12,431,330 | ProgramServicesAmt |
| Management And General | $821,619 | ManagementAndGeneralAmt |
| Fundraising | $347,053 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,069 | TotalAmt |
| Program Services | $405,698 | ProgramServicesAmt |
| Management And General | $21,045 | ManagementAndGeneralAmt |
| Fundraising | $11,326 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,344,235 | TotalAmt |
| Program Services | $1,202,086 | ProgramServicesAmt |
| Management And General | $113,882 | ManagementAndGeneralAmt |
| Fundraising | $28,267 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,010,481 | TotalAmt |
| Program Services | $885,654 | ProgramServicesAmt |
| Management And General | $100,102 | ManagementAndGeneralAmt |
| Fundraising | $24,725 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,932 | TotalAmt |
| Program Services | $2,372 | ProgramServicesAmt |
| Management And General | $89,560 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,253 | TotalAmt |
| Management And General | $25,253 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,013 | TotalAmt |
| Fundraising | $144,013 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,729 | TotalAmt |
| Management And General | $211,729 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,097,689 | TotalAmt |
| Program Services | $1,492,162 | ProgramServicesAmt |
| Management And General | $505,418 | ManagementAndGeneralAmt |
| Fundraising | $100,109 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,486 | TotalAmt |
| Program Services | $298,156 | ProgramServicesAmt |
| Management And General | $9,287 | ManagementAndGeneralAmt |
| Fundraising | $10,043 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,332,406 | TotalAmt |
| Program Services | $989,839 | ProgramServicesAmt |
| Management And General | $295,955 | ManagementAndGeneralAmt |
| Fundraising | $46,612 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,176,634 | TotalAmt |
| Program Services | $2,358,154 | ProgramServicesAmt |
| Management And General | $784,922 | ManagementAndGeneralAmt |
| Fundraising | $33,558 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,558 | TotalAmt |
| Program Services | $819,696 | ProgramServicesAmt |
| Management And General | $42,997 | ManagementAndGeneralAmt |
| Fundraising | $5,865 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,958 | TotalAmt |
| Program Services | $67,385 | ProgramServicesAmt |
| Management And General | $11,085 | ManagementAndGeneralAmt |
| Fundraising | $1,488 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,216 | TotalAmt |
| Program Services | $56,894 | ProgramServicesAmt |
| Management And General | $6,322 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,868,187 | TotalAmt |
| Program Services | $1,681,368 | ProgramServicesAmt |
| Management And General | $186,819 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,808 | TotalAmt |
| Program Services | $426,427 | ProgramServicesAmt |
| Management And General | $47,381 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT BOARD PLAN | $1,374,080 | $1,374,080 | ||
| REPAIRS & MAINTENANCE | $330,880 | $330,337 | $543 | |
| MEALS | $277,526 | $247,395 | $11,322 | $18,809 |
| DUES | $223,129 | $133,861 | $86,903 | $2,365 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,360 | TotalAmt |
| Program Services | $653,560 | ProgramServicesAmt |
| Management And General | $208,313 | ManagementAndGeneralAmt |
| Fundraising | $20,487 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,397,683 | TotalAmt |
| Program Services | $43,358,396 | ProgramServicesAmt |
| Management And General | $4,244,567 | ManagementAndGeneralAmt |
| Fundraising | $794,720 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,327 | BOYAmt |
| EOY | $2,268 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,885,169 | BOYAmt |
| EOY | $1,890,024 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,281,825 | BOYAmt |
| EOY | $2,096,328 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,191 | BOYAmt |
| EOY | $31,527 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,069 | BOYAmt |
| EOY | $345,666 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $95,214,033 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $47,473,945 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,545,617 | BOYAmt |
| EOY | $47,740,088 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,754,117 | BOYAmt |
| EOY | $47,997,247 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,859,225 | BOYAmt |
| EOY | $21,949,791 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,679,907 | BOYAmt |
| EOY | $10,137,893 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,122,447 | BOYAmt |
| EOY | $132,190,832 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,681,153 | BOYAmt |
| EOY | $1,231,885 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,432 | BOYAmt |
| EOY | $805,961 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,870,809 | BOYAmt |
| EOY | $1,563,818 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $278,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,000 | BOYAmt |
| EOY | $495,538 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,237,653 | BOYAmt |
| EOY | $976,093 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,150,047 | BOYAmt |
| EOY | $5,351,295 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,148,683 | BOYAmt |
| EOY | $68,265,362 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,823,717 | BOYAmt |
| EOY | $58,574,175 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,972,400 | BOYAmt |
| EOY | $126,839,537 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,122,447 | BOYAmt |
| EOY | $132,190,832 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,453,986 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,413,151 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | Yes (true) | GrantsOtherOrganizationsInd |
| Grants Other Organizations | $2,611 | GrantsOtherOrganizationsAmt |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $2,611 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY | FormAndLineReferenceDesc |
| Explanation | A PORTION OF THE ANNUAL DUES PAID TO NAICU, KICA, CCCU, AND WICHITA REGIONAL CHAMBER OF COMMERCE ARE USED FOR LOBBYING. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,972,035 | BeginningYearBalanceAmt |
| Contributions | $436,020 | ContributionsAmt |
| Investment Earnings Or Losses | $8,188,151 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,658,123 | GrantsOrScholarshipsAmt |
| Other Expenditures | $650,482 | OtherExpendituresAmt |
| End Year Balance | $69,287,601 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,735,229 | BeginningYearBalanceAmt |
| Contributions | $216,815 | ContributionsAmt |
| Investment Earnings Or Losses | $5,810,327 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,638,812 | GrantsOrScholarshipsAmt |
| Other Expenditures | $4,151,524 | OtherExpendituresAmt |
| End Year Balance | $62,972,035 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $58,722,366 | BeginningYearBalanceAmt |
| Contributions | $102,067 | ContributionsAmt |
| Investment Earnings Or Losses | $6,749,071 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,585,157 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,253,118 | OtherExpendituresAmt |
| End Year Balance | $62,735,229 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,611,738 | BeginningYearBalanceAmt |
| Contributions | $6,665,569 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,007,867 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,595,821 | GrantsOrScholarshipsAmt |
| Other Expenditures | $951,253 | OtherExpendituresAmt |
| End Year Balance | $58,722,366 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $52,204,443 | BeginningYearBalanceAmt |
| Contributions | $246,017 | ContributionsAmt |
| Investment Earnings Or Losses | $12,710,199 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,609,637 | GrantsOrScholarshipsAmt |
| Other Expenditures | $939,284 | OtherExpendituresAmt |
| End Year Balance | $62,611,738 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.31 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.533 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.157 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,058,709 | OtherCostOrOtherBasisAmt |
| Book Value | $2,058,709 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,753,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,633,132 | DepreciationAmt |
| Book Value | $42,120,857 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $375,566 | OtherCostOrOtherBasisAmt |
| Depreciation | $178,140 | DepreciationAmt |
| Book Value | $197,426 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,181,028 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,449,664 | DepreciationAmt |
| Book Value | $2,731,364 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,844,741 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,213,009 | DepreciationAmt |
| Book Value | $631,732 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $47,740,088 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Closely-held equity interests | ||
| Financial derivatives | ||
| PRIVATE EQUITY FUNDS | $16,767,444 | F |
| OFFSHORE HEDGE FUNDS | $5,182,347 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $21,949,791 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INTEREST IN PERPETUAL TRUST | $8,361,654 |
| CHARITABLE REMAINDER TRUSTS | $1,344,000 |
| RIGHT OF USE ASSETS | $189,037 |
| OTHER ASSETS | $243,202 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,137,893 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| OTHER LIABILITIES | $513,036 |
| RIGHT OF USE LIABILITY | $189,037 |
| REFUNDABLE GOV. LOAN PROGRAMS | $114,211 |
| STUDENT DEPOSITS | $123,662 |
| ANNUTIES PAYABLE | $36,147 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $976,093 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $38,551,149 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,413,151 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $3,413,151 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,137,998 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $211,729 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $17,501,942 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $17,713,671 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $52,851,669 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,684,012 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,684,012 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $211,729 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $17,501,942 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $17,713,671 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $48,397,683 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS | THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY ANNUALLY EVALUATES TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED, OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE UNIVERSITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE UNIVERSITY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | TO FURTHER STUDENT'S EDUCATION BY MEETING THEIR FINANCIAL NEEDS AT THE REQUEST OF THE DONOR(S). |
| Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements | SCHOLARSHIPS/ GRANTS - 17501942 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | SCHOLARSHIPS/ GRANTS - 17501942 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY | THE UNIVERSITY'S NONDISCRIMINATION STATEMENT APPEARS ON THE HOMEPAGE OF THE UNIVERSITY WEBSITE AT WWW.FRIENDS.EDU. THE NONDISCRIMINATION STATEMENT READS: "FRIENDS UNIVERSITY DOES NOT DISCRIMINATE AGAINST ACADEMICALLY QUALIFIED STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, SEX, AGE, OR WITHOUT REGARD TO DISABILITY." THE FOLLOWING PERSON HAS BEEN DESIGNATED TO HANDLE INQUIRIES REGARDING THIS POLICY: EEOC/TITLE IX COORDINATOR, FRIENDS UNIVERSITY, 2100 W. UNIVERSITY AVE. WICHITA, KS, 67213, (316)295-5000. |
| Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT | FRIENDS UNIVERSITY RECEIVES PASS-THROUGH FINANCIAL AID FROM PELL, SEOG, AND DIRECT LENDING. THIS AID IS RECEIVED AND DISBURSED TO THE STUDENT ACCOUNT TO DEFER TUITION, FEES, HOUSING, AND OTHER CHARGES. EXCESS AID IS REFUNDED TO THE STUDENT. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Accreditation review | $5,000 |
| South Asia | 0 | 0 | Program Services | Placement fees for students | $13,175 |
| East Asia and the Pacific | 0 | 0 | Program Services | Travel expenses | $2,100 |
| Central America and the Caribbean | 0 | 0 | Investments | INVESTMENTS | $12,682,050 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $12,702,325 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $12,702,325 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | THERE ARE NO GRANT FUNDS OUTSIDE OF THE UNITED STATES. |
| 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; SOUTH ASIA-Accrual |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTFALL GROUP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 81712 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30366 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | MAJOR DONOR EVENT IN NOVEMBER 2025 | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Retained By Contractor | $144,013 | RetainedByContractorAmt |
| Net To Organization | -$144,013 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $0 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $144,013 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$144,013 | TotalNetToOrganizationAmt |
| Licensed States | KS | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| ACADEMIC SCHOLARSHIPS | 952 | $8,411,688 |
| ATHLETIC SCHOLARSHIPS | 744 | $4,700,412 |
| INSTITUTIONAL ENDOWED SCHOLARSHIPS | 38 | $73,700 |
| INSTITUTIONAL FINE ARTS SCHOLARSHIPS | 190 | $1,461,298 |
| INSTITUTIONAL GRANTS | 442 | $2,126,738 |
| INSTITUTIONAL RESTRICTED SCHOLARSHIPS | 61 | $150,220 |
| OTHER INSTITUTIONAL SCHOLARSHIPS/WAIVERS | 203 | $577,886 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | THE USE OF GRANT FUNDS ARE MONITORED THROUGH THE PRACTICE OF DIRECTLY APPLYING SCHOLARSHIP FUNDS TO THE STUDENT ACCOUNT AT THE UNIVERSITY TO OFFSET TUITION AND FEES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR AMY CAREY | ||||||||||||||
| TRUSTEE/PRESIDENT | $274,500 | $0 | $0 | $0 | $19,940 | $0 | $13,890 | $0 | $45,577 | $0 | $353,907 | $0 | $0 | $0 |
| KEN STOLTZFUS | ||||||||||||||
| VP, ACADEMIC AFFAIRS | $146,160 | $0 | $0 | $0 | $222 | $0 | $7,314 | $0 | $5,849 | $0 | $159,545 | $0 | $0 | $0 |
| SCOTT FREY | ||||||||||||||
| VP, FINANCE | $142,100 | $0 | $0 | $0 | $528 | $0 | $3,605 | $0 | $4,424 | $0 | $150,657 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Travel for companions | TRAVEL FOR COMPANIONS: THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO EVENTS THROUGHOUT THE YEAR. THESE ITEMS ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. |
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | THE UNIVERSITY PRESIDENT IS REQUIRED BY CONTRACT TO LIVE IN A UNIVERSITY-PROVIDED HOUSE ADJACENT TO CAMPUS. THE HOUSING ALLOWANCE BENEFIT IS NOT CONSIDERED TAXABLE TO THE PRESIDENT. |
| Schedule J, Part I, Line 1a Health or social club dues or initiation fees | THE UNIVERSITY PAID ONE CLUB MEMBERSHIP FOR THE PRESIDENT; PORTIONS OF USE ARE CONSIDERED TAXABLE AND REPORTED AS INCOME ON THE PRESIDENT'S FORM W-2. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF WICHITA KS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 486000653 | BondIssuerEIN |
| CUSIP | 000000000 | CUSIPNum |
| Bond Issued | 2019-04-16 | BondIssuedDt |
| Issue Price | $5,000,000 | IssuePriceAmt |
| Purpose | SEE STATEMENT | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,337,626 | RetiredAmt |
| Total Proceeds | $4,926,047 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $61,142 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $910,727 | CapitalExpendituresAmt |
| Other Spent Proceeds | $3,954,032 | OtherSpentProceedsAmt |
| Unspent | $146 | UnspentAmt |
| Substantial Completion | 2020 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | Yes (true) | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Engage Bond Counsel Contracts | false | EngageBondCounselContractsInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropPct |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | Yes (true) | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Term Of Hedge | 0 | TermOfHedgePct |
| Superintegrated Hedge | false | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Term Of GIC | 0 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | false | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part I, Column (f) LINE A | REFUND TAXABLE BANK LOAN (ORIGINALLY DATED 9/9/2016); FINANCE THE ACQUISITION OF LAND AND THE CONSTRUCTION, RENOVATION, IMPROVEMENT AND EQUIPPING OF THE UNIVERSITY'S EDUCATIONAL FACILITIES. |
| Schedule K, Part II, Line 3 COLUMN A | AMOUNT OF BOND PROCEEDS INVESTED WAS INVESTED BELOW THE BOND YIELD FOR A 1.150-1(C)(4)(I). THE MAXIMUM AMOUNT OF BONDS THAT COULD BE DRAWN WAS $5,000,000. THE AMOUNT REPORTED INCLUDES $4,925,901.21 OF BOND PROCEEDS ACTUALLY DRAWN PLUS $145.93 OF EARNINGS FROM THE INVESTMENT OF THE SALE PROCEEDS OF THE BONDS. |
| Schedule K, Part II, Line 11 COLUMN A | THIS AMOUNT WAS USED TO REFUND THE 2016 TAXABLE BANK LOAN. |
| Schedule K, Part II, Line 12 COLUMN A | THIS AMOUNT WILL BE USED AND IS ALLOCATED TO PAY INTEREST ON THE BONDS. |
| Schedule K, Part IV, Line 2c COLUMN A | THE BONDS WERE ISSUED AS A "DRAW-DOWN LOAN" UNDER REGULATION 1.150-1(C)(4))(I), AND ALL BOND PROCEEDS WERE USED TO REIMBURSE THE INSTITUTION FOR COSTS PREVIOUSLY PAID. CONSEQUENTLY, ANY DE MINIMIS AMOUNT OF BOND PROCEEDS INVESTED WAS INVESTED BELOW THE BOND YIELD FOR A LIMITED TIME. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $249,493 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | YAMAHA GRAND PIANO | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $13,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions | Any stock gifts received by the University are immediately sold by Intrust Wealth |
| Schedule M, Part I Explanations of reporting method for number of contributions | Securities - Publicly traded - THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 515,725 including grants of $ 0)(Revenue $ 313,215) FRIENDSHIP FIELDS IS A POST SECONDARY OPTION FOR SPED STUDENTS THAT ALLOWS ADULTS WITH DISABILITIES TO EXPERIENCE COLLEGE LIFE WHILE ALSO OFFERING FRIENDS UNIVERSITY STUDENTS THE OPPORTUNITY TO WORK WITH SPECIAL NEEDS ADULTS. THE APPRENTICE INSTITUTE PROMOTES HIGHER-LEVEL THINKING, DEEPER CONVERSATION AND A CREATIVE TRACK FOR GROWING CLOSER TO GOD BY PLACING A GREATER EMPHASIS ON SPIRITUALITY, EVANGELISM AND SPIRITUAL FORMATION BY EQUIPPING AND ENCOURAGING PEOPLE TO LIVE GOOD AND BEAUTIFUL LIVES THAT WILL CHANGE THE WORLD AROUND THEM. |
| Form 990, Part VI, Line 1a EXECUTIVE COMMITTEE | THE UNIVERSITY'S BYLAWS ESTABLISH AN EXECUTIVE COMMITTEE CONSISTING OF NINE MEMBERS, INCLUDING THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE UNIVERSITY, AND FOUR AT-LARGE TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: RESIDENTIAL SELECTION AND TERMINATION; BOARD TRUSTEE AND OFFICER ELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE ARTICLES OF INCORPORATION; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. |
| Form 990, Part VI, Line 15a & 15b PROCESS TO DETERMINE EXECUTIVE COMPENSATION | THE COMPENSATION AND CONFLICTS COMMITTEE IS RESPONSIBLE FOR REVIEWING EXECUTIVE COMPENSATION AND PRESIDENTIAL EXPENSE ACCOUNTS. THE UNIVERSITY ANNUALLY PARTICIPATES IN SEVERAL NATIONALLY RECOGNIZED COMPENSATION SURVEYS WITH OTHER COLLEGES AND UNIVERSITIES. PAY FOR OFFICERS AND KEY EMPLOYEES IS IN ALIGNMENT WITH PAY AT OTHER PRIVATE UNIVERSITIES OF SIMILAR SIZE AND NATURE. MOST RECENT REVIEW WAS JUST PRIOR TO THE FEBRUARY 2022 RENEWAL OF THE PRESIDENT'S CONTRACT. NEW CONTRACT IS FOR THE TERM JULY 1, 2022 - JUNE 30, 2027. ALL OTHERS ARE REVIEWED BY HUMAN RESOURCES AND THE PRESIDENT WITH THE SUPPORT OF THIRD PARTY RESOURCES FOR MARKET DATA. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE AUDIT/FINANCE COMMITTEE OF THE BOARD REVIEWS THE FORM 990 AND ALL REQUIRED SCHEDULES WITH THE EXCEPTION OF SCHEDULE B - CONTRIBUTORS. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NECESSARY CHANGES ARE MADE. THE FORM 990 AND ALL REQUIRED SCHEDULES, WITH THE EXCEPTION OF SCHEDULE B - CONTRIBUTORS, IS THEN PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING. A PUBLIC DISCLOSURE COPY OF SCHEDULE B IS PROVIDED TO THE GOVERNING BODY IN ORDER TO RESPECT THE WISHES OF CONTRIBUTORS WHO WOULD LIKE TO REMAIN ANONYMOUS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | CONFLICT OF INTEREST FORMS ARE PROVIDED TO BOARD MEMBERS AND KEY EMPLOYEES IN OCTOBER OF EVERY YEAR. A SUMMARY IS COMPILED AND SENT VIA EMAIL TO THE BOARD CHAIR FOR REVIEW AT THE NEXT BOARD MEETING. THE COMPENSATION AND CONFLICTS COMMITTEE IDENTIFIES, ON AN ANNUAL BASIS, A LIST OF PERSONS HAVING A CONFLICT. ALL INTERESTED PERSONS ARE INFORMED THAT THEY SHOULD REPORT ANY CONFLICT THAT ARISES IN THE INTERIM. IF A CONFLICT ARISES, THE PERSON HAVING THE CONFLICT SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE MATTER IS DISCUSSED AND BE PROHIBITED FROM VOTING ON THE MATTER. IF A BOARD MEMBER WERE FOUND TO HAVE A CONFLICT OF INTEREST, THE ISSUE WOULD BE RAISED TO THE BOARD CHAIRMAN BY THE PRESIDENT. SHOULD THE CONFLICT OF INTEREST REQUIRE AN EXECUTIVE COMMITTEE OR BOARD VOTE TO RESOLVE, THOSE CONCERNED SHALL NOT BE PRESENT AT THE TIME OF THE VOTE. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | - Total Revenue: 99095, Related or Exempt Function Revenue: 99095, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANSAS INDEPENDENT COLLEGE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 S KANSAS AVE | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66603 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480636041 | EIN |
| Primary Activities | SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Type I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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