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No liability has been recognized by the College for uncertain tax positions as of May 31, 2011."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":false,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"SchE_P01_S00_L03","form_and_line_reference":"Schedule E, Part I, Line 3","explanation":"The McElroy - Wartburg Loan Funds are used at Wartburg College. The College follows a nondiscriminatory policy regarding all programs. Enrollment of students is without discrimination as to race, age, sex, color, sexual orientation, handicap, or national origin and is published in the College's catalog, and on the College's website. Recruitment procedures are designed and carried out to reach all racial segments in the geographic area served by the College."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Darrel Colson","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":218948,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":31500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13336,"other_compensation_filing_org":0,"other_compensation_related_orgs":7726,"total_compensation_filing_org":0,"total_compensation_related_orgs":271510,"name":"Darrel Colson"}],"supplemental_information":[{"identifier":"SchJ_P01_S00_L04","form_and_line_reference":"Schedule J, Part I, Line 4","explanation":"Wartburg College, a related organization, has a code section 457(f) deferred compensation agreement with President Colson. Under the agreement, the College maintains a deferred compensation account that considers an appropriate percentage of the President's salary, as well as related earnings(losses). The amounts credited to such an account become fully vested with the President on the earliest of (1) the date the President reaches age 57, (2) the date the President terminates employment due to disability, (3) the date of the President's death, or (4) the date of the President's involuntary termination of employment (in which case the President forfeits the entire value of the account)."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":420680351,"business_name_line1":"Wartburg College","primary_activities":"Post-secondary Education","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"IA","address_line1":"100 Wartburg Blvd","city":"Waverly","state":"IA","zip":"50677","name":"Wartburg College","address":"100 Wartburg Blvd, Waverly, IA, 50677"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.7142857142857143},"Operating Margin":{"score":0.8211222241057806,"percentile":0.9738348875361568},"Operating Reserve Ratio":{"score":106.61467020470053,"percentile":0.9887575438790764},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":8.498104624715694,"percentile":0.005074582394457998},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6428571428571429,"weight":20},"Accountability":{"score":0.6944444444444443,"weight":14},"Sustainability":{"score":0.8444668805614125,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7139879686524137,"percentile":0.3811892895398114}},"source_xml":"201211089349300731_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}