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Student must maintain normal SAP requirements. Athletic Scholarship: Award is based on recommendation of the coach and coincides with other institutional aid provided. Student must comply with NAIA requirements of eligibility status and well as the school's SAP requirements. Performance Scholarship: Award is based on recommendation of the department head for the specific academic department providing the scholarship. It coincides with the academic scholarship awarded. Student must maintain SAP requirements. Resident Assistant Room Discount: Student must be selected by the Dean of Students office and must comply with the requirements of that position to receive the discount on a continual basis. All students receive a financial aid award letter detailing what aid (including institutional grants) they are eligible for. While it is not a requirement, we request that each student sign and return the letter to us within 2 weeks. Any student receiving some form of financial aid has a file as well as an electronic file maintained for them.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"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":false,"equity_based_compensation_arrangement":false},"compensation":[{"business_name_line1":"Michael Puglisi","base_compensation_filing_org":100000,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":31766,"other_compensation_related_orgs":0,"total_compensation_filing_org":131766,"total_compensation_related_orgs":0,"name":"Michael Puglisi"}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"books_and_publications":{"reported":true,"revenue_reported_on_990":14499,"method_of_determining_revenues":"Donor Provided"},"other_noncash_contributions":[{"description":"Horses","reported":true,"revenue_reported_on_990":100000,"contribution_count":2,"method_of_determining_revenues":"Donor Provided"},{"description":"Miscellaneous","reported":true,"revenue_reported_on_990":9944,"contribution_count":34,"method_of_determining_revenues":"Donor Provided"},{"description":"Cloth","reported":true,"revenue_reported_on_990":6619,"contribution_count":11,"method_of_determining_revenues":"Donor Provided"}]}},"source_xml":"201100439349300310_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide student instruction, scholarships and support.","primary_activities":"Student instruction & scholarships - average full-time equivalent of approximately 350. The college also operates an equine program.\n\nStudent services - operation of student development programs as well as athletic programs.\n\nAcademic support - operation of library and educational assistance programs.\n\nAuxiliary services - operation of residence halls, bookstore and dining facilities for the benefit of students.\n\nVirginia intermont college was notified in june 2013 that the southern association of colleges and schools commission on colleges (sacscoc) voted to terminate the college's membership in the accrediting agency. By filing an appeal and by jointly requesting injunctions with the sacscoc, the college's accrediation remained intact through june 30, 2014. Subsequent to that date, the college was unable to maintain its accreditation (and no longer qualifying for department of education financial aid through title iv after june 30, 2014) and has ceased operations as a going concern school, starting in july 2014. An attempted merger with another school (with accreditation) failed, causing the schools programs to cease after june 30, 2014.","year":2012,"name":"VIRGINIA INTERMONT COLLEGE","phone":"2766696101","website":"WWW.VIC.EDU","type":"990","principal_officer":"LINDA MORGAN","year_formation":1884,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"1013 MOORE STREET, BRISTOL, VA, 24201, USA","city":"BRISTOL","state":"VA","country":"USA","zip_code":"24201"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":10,"Number of employees total":411,"Total Gross UBI":85310,"Net unrelated business taxable income":-131594,"Number of employees":411,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":true,"Federal grant audit performed":true,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":true,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":15111443,"Contributions":{"value":2288655,"Other contributions":2093002,"Grant revenue":195653},"Program revenue":{"value":12790831,"Total revenue":{"value":12739451,"VARIOUS":12739451},"Total other revenue":51380,"Unrelated business revenue":85310},"Investment income":{"value":14879,"Investment income total":73965,"Net investment gain":-59086},"Other revenues":{"value":17078,"Net rental income":67903,"Net income from fundraising events":-50825}},"Expenses":{"value":17543146,"Grant expense":{"value":5285007,"Grants to domestic individuals":5285007},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":6620408,"Current officers":558359,"Other salaries and wages":4785250,"Other employee benefits":828402,"Payroll taxes":448397},"Other expenses":{"value":5637731,"Accounting":98618,"Investment management fees":10852,"Other services":1204070,"Advertising":52507,"Office expenses":896672,"Royalties":422733,"Travel":129784,"Interest":208882,"Depreciation and depletion":1936685,"Insurance":175725,"Itemized Expenses":{"value":501203,"VARIOUS":501203}}},"Assets":{"value":15949818,"Non-interest bearing cash":4976,"Pledges and grants receivable":939058,"Accounts receivable":7444,"Inventories for sale or use":58448,"Prepaid expenses deferred charges":96331,"Land, building, equipment":10565763,"Investments other":1381220,"Other assets":2896578},"Liabilities":{"value":10110164,"Accounts payable, accrued":2309739,"Loans from officers, directors":1088182,"Secured mortgages and notes payable":3068236,"Other liabilities":3644007},"Fund balance":{"value":5839654},"Form990Details":{"program_service_accomplishments":[{"description":"STUDENT INSTRUCTION & SCHOLARSHIPS - AVERAGE FULL-TIME EQUIVALENT OF APPROXIMATELY 350. THE COLLEGE ALSO OPERATES AN EQUINE PROGRAM.","expense":5584626,"grants":13703,"revenue":10540934},{"description":"STUDENT SERVICES - OPERATION OF STUDENT DEVELOPMENT PROGRAMS AS WELL AS ATHLETIC PROGRAMS.","expense":7106484,"grants":5271304,"revenue":1975400},{"description":"ACADEMIC SUPPORT - OPERATION OF LIBRARY AND EDUCATIONAL ASSISTANCE PROGRAMS.","expense":556949},{"description":"AUXILIARY SERVICES - OPERATION OF RESIDENCE HALLS, BOOKSTORE AND DINING FACILITIES FOR THE BENEFIT OF STUDENTS.","expense":1083736,"revenue":138190}],"program_service_revenue_detail":[{"business_code":"611710","description":"TUITION","total_revenue":10540934,"related_or_exempt_function_income":10540934},{"business_code":"611710","description":"STUDENT ROOM & BOARD","total_revenue":1575225,"related_or_exempt_function_income":1575225},{"business_code":"611710","description":"OTHER PROGRAM 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ADMINISTRATION","average_hours_per_week":40.0,"reportable_comp_from_org":64016,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"DEAN OF STUDENT DEVELOPMEN","average_hours_per_week":40.0,"reportable_comp_from_org":63363,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"VP FOR FINANCIAL AFFAIRS","average_hours_per_week":40.0,"reportable_comp_from_org":83089,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"EXECUTIVE DIRECTOR OF ATHL","average_hours_per_week":40.0,"reportable_comp_from_org":55862,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"VP FOR INSTITUTIONAL ADVANCEMENT","average_hours_per_week":40.0,"reportable_comp_from_org":49396,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"INTERIM DEAN OF STUDENT 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AFFAIRS","average_hours_per_week":40.0,"reportable_comp_from_org":7721,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"school_170b1_aii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":4007330,"contributions":14650,"investment_earnings_or_losses":77875,"grants_or_scholarships":40497,"other_expenditures":33612,"end_year_balance":4025746},"current_year_minus1":{"beginning_year_balance":4077325,"contributions":3150,"investment_earnings_or_losses":10149,"grants_or_scholarships":11056,"other_expenditures":72238,"end_year_balance":4007330},"current_year_minus2":{"beginning_year_balance":3991445,"contributions":6450,"investment_earnings_or_losses":92381,"grants_or_scholarships":12951,"end_year_balance":4077325},"current_year_minus3":{"beginning_year_balance":4597195,"contributions":11915,"investment_earnings_or_losses":47240,"grants_or_scholarships":19905,"other_expenditures":645000,"end_year_balance":3991445},"current_year_minus4":{"beginning_year_balance":4638452,"contributions":33074,"investment_earnings_or_losses":-53714,"grants_or_scholarships":20617,"end_year_balance":4597195},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.9959,"term_endowment_eoy_percentage":0.0041,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":995930,"book_value":995930},"buildings":{"other_cost_or_other_basis":12457294,"book_value":7644594,"depreciation":4812700},"leasehold_improvements":{"other_cost_or_other_basis":161849,"book_value":51071,"depreciation":110778},"equipment":{"other_cost_or_other_basis":4012013,"book_value":723531,"depreciation":3288482},"other_land_buildings":{"other_cost_or_other_basis":2437769,"book_value":1150637,"depreciation":1287132},"total_book_value":10565763},"securities":{"other_securities":[{"description":"PERPETUAL TRUSTS","book_value":415192,"method_of_valuation":"F"},{"description":"MONEY MARKET FUND","book_value":11,"method_of_valuation":"C"},{"description":"ENDOWMENT MANAGED ACCOUNT","book_value":966017,"method_of_valuation":"F"}],"total_book_value":1381220},"other_assets":{"assets":[{"description":"DUE FROM CURRENT FUND","book_value":2596847},{"description":"NOTES RECEIVABLE- GOVERNMENT STUDENT LOANS","book_value":299731}],"total_book_value":2896578},"other_liabilities":{"liabilities":[{"description":"STUDENT & OTHER DEPOSITS","amount":154549},{"description":"ACCRUED COMPENSATION","amount":324615},{"description":"POST RETIREMENT BENEFIT OBLIGATION","amount":189990},{"description":"ACTUARIAL LIABILITY OF ANNUITIES PAYABLE","amount":23317},{"description":"DUE TO ENDOWMENT","amount":2596847},{"description":"US GOVERNMENT GRANTS REFUNDABLE","amount":354689}],"total_liability":3644007},"revenue_reconciliation":{"total_revenue_audited_financial_statements":11153750,"net_unrealized_gains_investments":34377,"other_revenue":475742,"revenue_not_reported":510119,"revenue_subtotal":10643631,"investment_expenses_not_included":10852,"other_revenues_not_included":4456960,"revenue_not_reported_financial_statement":4467812,"total_revenue_per_990":15111443},"expense_reconciliation":{"total_expenses_audited_financial_statements":11896571,"other_expenses_included":475742,"expenses_not_reported":475742,"expenses_subtotal":11420829,"investment_expenses_not_included":10852,"other_expenses_not_included":6111465,"expenses_not_reported_financial_statement":6122317,"total_expenses_per_990":17543146},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","explanation":"THE PRIMARY INVESTMENT OBJECTIVE IS TO PROVIDE A SUSTAINED AND INCREASING LEVEL OF REALIZED GAIN AND INCOME DISTRIBUTION TO SUPPORT THE COLLEGE'S ANNUAL OPERATING BUDGET AND LONG-RANGE FINANCIAL PLANS. A SECONDARY OBJECTIVE IS TO PRESERVE THE REAL (INFLATION ADJUSTED) PURCHASING POWER OF THE ENDOWMENT EXCLUSIVE OF ANNUAL FUNDING."},{"identifier":"PART XI, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENTS EXPENSE NETTED WITH REVENUE ON FORM 990 172,469. REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 65,081. CHANGE IN SPLIT-INTEREST AGREEMENTS NETTED TO EXPENSE 238,192."},{"identifier":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 4,453,272. ENDOWMENT GRANT NETTED WITH REVENUE ON FINANCIAL STATEMENTS 3,688."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 65,081. SPECIAL EVENTS - EXPENSE OFFSET TO REVENUE 172,469. CHANGE IN SPLIT-INTEREST AGREEMENTS NETTED TO EXPENSE 238,192."},{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 4,453,272. ENDOWMENT GRANT NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 3,688. DEPRECIATION, BOOK TO TAX DIFFERENCE (HORSES) 1,654,505."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":false},"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":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION","form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"THE ORGANIZATION DRAWS A SUBSTANTIAL PORTION OF ITS STUDENTS FROM A WIDE GEOGRAPHIC AREA AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY. THEREFORE, THE ORGANIZATION IS NOT REQUIRED TO PUBLISH ITS POLICY THROUGH BROADCAST MEDIA."},{"identifier":"EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE","form_and_line_reference":"SCHEDULE E, PART I, LINE 6","explanation":"THE COLLEGE RECEIVED FUNDS FROM THE FEDERAL GOVERNMENT AS PART OF THE COLLEGE WORK STUDY PROGRAM. THE COLLEGE RECEIVED $162,507 FROM THE PROGRAM."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"HORSE SHOW","gross_receipts":8136,"gross_revenue":8136,"other_direct_expenses":13816},"event2":{"name":"VI CLASSIC","gross_receipts":113508,"gross_revenue":113508,"other_direct_expenses":158653},"total":{"gross_receipts":121644,"gross_revenue":121644,"other_direct_expenses":172469},"direct_expense_summary":172469,"net_income_summary":-50825}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":5285007,"reported_domestic_individual_grants_program_services":5285007,"individual_grants":[{"type":"INSTITUTIONAL FINANCIAL AID AND SCHOLARSHIPS","recipient_count":299,"cash":5285007}],"total_domestic_grants":5285007,"total_domestic_program_services":5285007,"detail_individual_grants_total":5285007,"detail_domestic_grants_total":5285007,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"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":false,"equity_based_compensation_arrangement":false}},"ScheduleL":{"loans_summary":{"total_balance_due":1088182},"loans_between_organization_and_interested_persons":[{"person_name":"E CLORISA PHILLIPS","relationship":"COLLEGE PRESIDENT","purpose":"COLLEGE OPERATIONS","original_principal":375821,"balance_due":375821,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"E CLORISA PHILLIPS"},{"person_name":"E CLORISA PHILLIPS","relationship":"COLLEGE PRESIDENT","purpose":"COLLEGE OPERATIONS","original_principal":712361,"balance_due":712361,"loan_to_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"E CLORISA PHILLIPS"}]},"source_xml":"201500359349300705_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide student instruction, scholarships and support.","primary_activities":"Student instruction & scholarships - average full-time equivalent of approximately 250. The college also operates an equine program. (after june 30, 2014, the college has suspended operations due to financial difficulities.)\n\nAfter june 30, 2014, the college suspended operations due to financial difficulties. Prior to the end of the fiscal year the college sought all remedies to improve their financial status, including fewer classes being available to match their student enrollment. It is uncertain what the future plans of the college are at this time.","year":2013,"name":"VIRGINIA INTERMONT COLLEGE","phone":"2766696101","website":"WWW.VIC.EDU","type":"990","principal_officer":"LINDA MORGAN","year_formation":1884,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"1013 MOORE STREET, BRISTOL, VA, 24201, USA","city":"BRISTOL","state":"VA","country":"USA","zip_code":"24201"},"Governance":{"501c3 determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":371,"Total Gross UBI":72605,"Net unrelated business taxable income":-81270,"Number of employees":371,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":true,"Federal grant audit performed":true,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":true,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":9302037,"Contributions":{"value":1252908,"Other contributions":1062710,"Grant revenue":190198},"Program revenue":{"value":9279588,"Total revenue":{"value":9279588,"TUITION":7792211,"STUDENT ROOM & BOARD":1166559,"OTHER PROGRAM FEES":167891,"DINING SERVICES":84896,"BOOKSTORE/TEXTBOOK SALE":68031}},"Investment income":{"value":-1286280,"Investment income total":68622,"Net investment gain":-1354902},"Other revenues":{"value":55821,"Net rental income":41103,"Net income from fundraising events":14718}},"Expenses":{"value":14432515,"Grant expense":{"value":3980018,"Grants to domestic individuals":3980018},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":5502713,"Current officers":530764,"Other salaries and wages":3747428,"Other employee benefits":839649,"Payroll taxes":384872},"Other expenses":{"value":4949784,"Accounting":93435,"Investment management fees":8863,"Other services":1359481,"Advertising":21077,"Office expenses":674160,"Occupancy":348375,"Travel":118209,"Interest":272461,"Depreciation and depletion":1263535,"Insurance":398478,"Itemized Expenses":{"value":391710,"BAD DEBT EXPENSE":154883,"DUES, SUBSCRIPTIONS, ME":87295,"MISCELLANEOUS":74969,"PURCHASES FOR RESALE":74563}},"Functional Expenses":{"Program Service Expenses":11177044,"Management And General Expenses":3010820,"Fundraising Expenses":244651}},"Assets":{"value":12778437,"Non-interest bearing cash":22973,"Pledges and grants receivable":1589618,"Accounts receivable":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5000,"Land, building, equipment":10216912,"Investments other":670654,"Other assets":273280},"Liabilities":{"value":9586732,"Accounts payable, accrued":3620372,"Loans from officers, directors":1264718,"Secured mortgages and notes payable":3692337,"Other liabilities":1009305},"Fund balance":{"value":3191705,"Unrestricted net assets":-1336960,"Temporarily restricted net assets":466891,"Permanently restricted net assets":4061774},"Form990Details":{"program_service_accomplishments":[{"description":"STUDENT INSTRUCTION & SCHOLARSHIPS - AVERAGE FULL-TIME EQUIVALENT OF APPROXIMATELY 250. THE COLLEGE ALSO OPERATES AN EQUINE PROGRAM. (AFTER JUNE 30, 2014, THE COLLEGE HAS SUSPENDED OPERATIONS DUE TO FINANCIAL DIFFICULITIES.)","expense":4575823,"grants":204798,"revenue":6352874}],"program_service_revenue_detail":[{"business_code":"611710","total_revenue":7792211,"related_or_exempt_function_income":7792211},{"business_code":"611710","total_revenue":1166559,"related_or_exempt_function_income":1166559},{"business_code":"611710","total_revenue":167891,"related_or_exempt_function_income":167891},{"business_code":"722210","total_revenue":84896,"related_or_exempt_function_income":76558},{"business_code":"451211","total_revenue":68031,"related_or_exempt_function_income":3764}],"functional_expense_allocations":{"current_officers_directors":{"program_services":8347,"management_and_general":477067,"fundraising":45350,"total":530764},"other_salaries_and_wages":{"program_services":3291511,"management_and_general":327546,"fundraising":128371,"total":3747428},"other_employee_benefits":{"program_services":743099,"management_and_general":68883,"fundraising":27667,"total":839649},"payroll_taxes":{"program_services":338048,"management_and_general":33640,"fundraising":13184,"total":384872},"accounting_fees":{"management_and_general":93435,"total":93435},"investment_management_fees":{"management_and_general":8863,"total":8863},"other_service_fees":{"program_services":787897,"management_and_general":565188,"fundraising":6396,"total":1359481},"advertising":{"program_services":6997,"management_and_general":11594,"fundraising":2486,"total":21077},"office_expenses":{"program_services":215845,"management_and_general":439638,"fundraising":18677,"total":674160},"occupancy":{"total":348375},"travel":{"program_services":113005,"management_and_general":3593,"fundraising":1611,"total":118209},"interest":{"program_services":258758,"management_and_general":13703,"total":272461},"depreciation_depletion":{"program_services":1250185,"management_and_general":13350,"total":1263535},"insurance":{"program_services":62680,"management_and_general":335798,"total":398478}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":26323,"fundraising_direct_expenses":11605},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"LINDA 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417632","city":"BOSTON","state":"MA","zip":"022417632","name":"CHARTWELLS (COMPASS GROUP USA)","address":"PO BOX 417632, BOSTON, MA, 022417632"},{"business_name_line1":"TROUTMAN SANDERS LLP","compensation":261419,"services_description":"PURCHASED SERVICES / LEGAL","address_line1":"POB 1122 1001 HAXALL POINT","city":"RICHMOND","state":"VA","zip":"23219","name":"TROUTMAN SANDERS LLP","address":"POB 1122 1001 HAXALL POINT, RICHMOND, VA, 23219"}],"officers_directors_key_employees":[{"person_name":"ANTHONY F TROY","title":"VICE CHAIR","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"ANTHONY F TROY"},{"person_name":"KATHLEEN W O'BRIEN","title":"CHAIR","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"KATHLEEN W 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ROBERTS"},{"person_name":"RONDA GENTRY","title":"VP FOR INSTITUTIONAL ADVANCEMENT","average_hours_per_week":40.0,"reportable_comp_from_org":58000,"reportable_comp_from_related_orgs":0,"other_compensation":13938,"officer":true,"name":"RONDA GENTRY"},{"person_name":"LINDA MORGAN","title":"SR. VICE PRESIDENT OF ADMINISTRATION","average_hours_per_week":40.0,"reportable_comp_from_org":72000,"reportable_comp_from_related_orgs":0,"other_compensation":11470,"officer":true,"name":"LINDA MORGAN"},{"person_name":"CHRISTOPHER HOLT","title":"EXECUTIVE DIRECTOR OF ATHL","average_hours_per_week":40.0,"reportable_comp_from_org":59167,"reportable_comp_from_related_orgs":0,"other_compensation":1365,"officer":true,"name":"CHRISTOPHER HOLT"},{"person_name":"CYNTHIA HOLT WARD","title":"PROVOST / ACADEMIC DEAN","average_hours_per_week":40.0,"reportable_comp_from_org":42583,"reportable_comp_from_related_orgs":0,"other_compensation":8185,"officer":true,"name":"CYNTHIA HOLT WARD"},{"person_name":"ROBERT MINTON","title":"DEAN OF STUDENT DEVELOPMENT","average_hours_per_week":40.0,"reportable_comp_from_org":30400,"reportable_comp_from_related_orgs":0,"other_compensation":9126,"officer":true,"name":"ROBERT MINTON"},{"person_name":"TERRY HAVERTY","title":"VP FOR BUSINESS AND FINANCE","average_hours_per_week":40.0,"reportable_comp_from_org":37750,"reportable_comp_from_related_orgs":0,"other_compensation":104,"officer":true,"name":"TERRY HAVERTY"}]},"ScheduleA":{"public_charity_status":{"school_170b1_aii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":4025746,"contributions":10100,"investment_earnings_or_losses":106899,"grants_or_scholarships":37567,"other_expenditures":3434524,"end_year_balance":670654},"current_year_minus1":{"beginning_year_balance":4007330,"contributions":14650,"investment_earnings_or_losses":77875,"grants_or_scholarships":40497,"other_expenditures":33612,"end_year_balance":4025746},"current_year_minus2":{"beginning_year_balance":4077325,"contributions":3150,"investment_earnings_or_losses":10149,"grants_or_scholarships":11056,"other_expenditures":72238,"end_year_balance":4007330},"current_year_minus3":{"beginning_year_balance":3991445,"contributions":6450,"investment_earnings_or_losses":92381,"grants_or_scholarships":12951,"end_year_balance":4077325},"current_year_minus4":{"beginning_year_balance":4597195,"contributions":11915,"investment_earnings_or_losses":47240,"grants_or_scholarships":19905,"other_expenditures":645000,"end_year_balance":3991445},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.8311,"term_endowment_eoy_percentage":0.1689,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":995930,"book_value":995930},"buildings":{"other_cost_or_other_basis":12562861,"book_value":7567726,"depreciation":4995135},"leasehold_improvements":{"other_cost_or_other_basis":118674,"book_value":9834,"depreciation":108840},"equipment":{"other_cost_or_other_basis":3825349,"book_value":649548,"depreciation":3175801},"other_land_buildings":{"other_cost_or_other_basis":2308981,"book_value":993874,"depreciation":1315107},"total_book_value":10216912},"securities":{"other_securities":[{"description":"PERPETUAL TRUSTS","book_value":457605,"method_of_valuation":"F"},{"description":"ENDOWMENT MANAGED ACCOUNT","book_value":213049,"method_of_valuation":"F"}],"total_book_value":670654},"other_liabilities":{"liabilities":[{"description":"STUDENT AND OTHER DEPOSITS","amount":16020},{"description":"ACCRUED COMPENSATION","amount":433090},{"description":"POST RETIREMENT BENEFIT OBLIGATIONS","amount":181986},{"description":"ACTUARIAL LIABILITY OF ANNUITIES PAYABLE","amount":21606},{"description":"U.S. GOVERNMENT GRANTS REFUNDABLE","amount":356603}],"total_liability":1009305},"revenue_reconciliation":{"total_revenue_audited_financial_statements":7225877,"net_unrealized_gains_investments":45098,"other_revenue":1452652,"revenue_not_reported":1497750,"revenue_subtotal":5728127,"investment_expenses_not_included":8863,"other_revenues_not_included":3565047,"revenue_not_reported_financial_statement":3573910,"total_revenue_per_990":9302037},"expense_reconciliation":{"total_expenses_audited_financial_statements":9873826,"other_expenses_included":13315,"expenses_not_reported":13315,"expenses_subtotal":9860511,"investment_expenses_not_included":8863,"other_expenses_not_included":4563141,"expenses_not_reported_financial_statement":4572004,"total_expenses_per_990":14432515},"supplemental_information":[{"form_and_line_reference":"PART V, LINE 4:","explanation":"THE PRIMARY INVESTMENT OBJECTIVE IS TO PROVIDE A SUSTAINED AND INCREASING LEVEL OF REALIZED GAIN AND INCOME DISTRIBUTION TO SUPPORT THE COLLEGE'S ANNUAL OPERATING BUDGET AND LONG-RANGE FINANCIAL PLANS. A SECONDARY OBJECTIVE IS TO PRESERVE THE REAL (INFLATION ADJUSTED) PURCHASING POWER OF THE ENDOWMENT EXCLUSIVE OF ANNUAL FUNDING. FOR FISCAL YEAR ENDED JUNE 30, 2014, AMOUNTS DUE FROM THE CURRENT FUND WERE WRITTEN OFF AS UNCOLLECTIBLE, $3,504,409, NET ASSETS FOR THE ENDOWMENT FUND NO LONGER REFLECT THE RECEIVABLE, WHICH IN THE PAST WAS OFFSET BY A CORRESPONDING LIABILITY WITHIN THE COLLEGE FOR ITSELF."},{"form_and_line_reference":"PART XI, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENTS EXPENSE NETTED WITH REVENUE ON FORM 990 11,605. CHANGE IN SPLIT-INTEREST AGREEMENTS NETTED TO EXPENSE 1,710. LOSS ON SALE OF HORSES, BOOK TO TAX DIFFERENCE 1,439,337."},{"form_and_line_reference":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 3,549,692. ENDOWMENT GRANT NETTED WITH REVENUE ON FINANCIAL STATEMENTS 15,355."},{"form_and_line_reference":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENTS - EXPENSE OFFSET TO REVENUE 11,605. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS AND MISCELLANEOUS 1,710."},{"form_and_line_reference":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 3,549,692. ENDOWMENT GRANT NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 15,355. DEPRECIATION, BOOK TO TAX DIFFERENCE (HORSES) 998,094."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":false},"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":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"THE ORGANIZATION DRAWS A SUBSTANTIAL PORTION OF ITS STUDENTS FROM A WIDE GEOGRAPHIC AREA AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY. THEREFORE, THE ORGANIZATION IS NOT REQUIRED TO PUBLISH ITS POLICY THROUGH BROADCAST MEDIA."},{"form_and_line_reference":"SCHEDULE E, PART I, LINE 6","explanation":"THE COLLEGE RECEIVED FUNDS FROM THE FEDERAL GOVERNMENT AS PART OF THE COLLEGE WORK STUDY PROGRAM. THE COLLEGE RECEIVED $142,606 FROM THE PROGRAM."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"HORSE SHOW","gross_receipts":26323,"charitable_contributions":0,"gross_revenue":26323,"other_direct_expenses":11605},"total":{"gross_receipts":26323,"gross_revenue":26323,"other_direct_expenses":11605},"direct_expense_summary":11605,"net_income_summary":14718}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":3980018,"reported_domestic_individual_grants_program_services":3980018,"individual_grants":[{"type":"INSTITUTIONAL FINANCIAL AID AND SCHOLARSHIPS","recipient_count":300,"cash":3980018}],"total_domestic_grants":3980018,"total_domestic_program_services":3980018,"detail_individual_grants_total":3980018,"detail_domestic_grants_total":3980018,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. 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RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, THE COLLEGE REQUESTS THAT EACH STUDENT SIGN AND RETURN THE LETTER TO THEM WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, THE COLLEGE REQUESTS THAT EACH STUDENT SIGN AND RETURN THE LETTER TO THEM WITHIN 2 WEEKS. 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A SECONDARY OBJECTIVE IS TO PRESERVE THE REAL (INFLATION ADJUSTED) PURCHASING POWER OF THE ENDOWMENT EXCLUSIVE OF ANNUAL FUNDING."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENTS EXPENSE NETTED WITH REVENUE ON FORM 990 215,927. REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 284,945."},{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 4,120,440. ENDOWMENT GRANT NETTED WITH REVENUE ON FINANCIAL STATEMENTS 11,056."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 284,945. SPECIAL EVENTS - EXPENSE OFFSET TO REVENUE 215,927. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS AND MISCELLANEOUS 12,687."},{"identifier":"PART XIII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 4,120,440. 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THEREFORE, THE ORGANIZATION IS NOT REQUIRED TO PUBLISH ITS POLICY THROUGH BROADCAST MEDIA."},{"identifier":"EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE","form_and_line_reference":"SCHEDULE E, PART I, LINE 6","explanation":"THE COLLEGE RECEIVED FUNDS FROM THE FEDERAL GOVERNMENT AS PART OF THE COLLEGE WORK STUDY PROGRAM. THE COLLEGE RECEIVED $163,249 FROM THE PROGRAM."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"HORSE SHOW","gross_receipts":19367,"gross_revenue":19367,"other_direct_expenses":15012},"event2":{"name":"VI CLASSIC","gross_receipts":151695,"gross_revenue":151695,"other_direct_expenses":200915},"total":{"gross_receipts":171062,"gross_revenue":171062,"other_direct_expenses":215927},"direct_expense_summary":215927,"net_income_summary":-44865}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":4859085,"reported_domestic_individual_grants_program_services":4859085,"individual_grants":[{"type":"INSTITUTIONAL FINANCIAL AID AND SCHOLARSHIPS","recipient_count":395,"cash":4859085}],"total_domestic_grants":4859085,"total_domestic_program_services":4859085,"detail_individual_grants_total":4859085,"detail_domestic_grants_total":4859085,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"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":false,"equity_based_compensation_arrangement":false}},"ScheduleL":{"loans_summary":{"total_balance_due":375821},"loans_between_organization_and_interested_persons":[{"person_name":"E CLORISA PHILLIPS","purpose":"COLLEGE OPERATIONS","original_principal":375821,"balance_due":375821,"loan_to_organization":true,"default":false,"approved_by_board":false,"written_agreement":true,"name":"E CLORISA PHILLIPS"}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":11,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"books_and_publications":{"reported":true,"revenue_reported_on_990":23221,"method_of_determining_revenues":"DONOR PROVIDED"},"other_noncash_contributions":[{"description":"HORSES","reported":true,"revenue_reported_on_990":4540000,"contribution_count":10,"method_of_determining_revenues":"DONOR PROVIDED"},{"description":"MISCELLANEOUS","reported":true,"revenue_reported_on_990":10942,"contribution_count":12,"method_of_determining_revenues":"DONOR PROVIDED"},{"description":"LEGAL FEES","reported":true,"revenue_reported_on_990":1513,"contribution_count":1,"method_of_determining_revenues":"DETERMINED BY % OF CHARGES"},{"description":"OTHER PROPERTY","reported":true,"revenue_reported_on_990":87022,"contribution_count":1,"method_of_determining_revenues":"DONOR PROVIDED"}]}},"source_xml":"201203199349305680_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide student instruction, scholarships and support.","primary_activities":"Student instruction & scholarships - average full-time equivalent of 401. The college also operates an equine program.\n\nStudent services - operation of student development programs as well as athletic programs.\n\nAcademic support - operation of library and educational assistance programs.\n\nAuxiliary services - operation of residence halls, bookstore and dining facilities for the benefit of students.","year":2010,"name":"VIRGINIA INTERMONT COLLEGE","phone":"2766696101","website":"WWW.VIC.EDU","type":"990","principal_officer":"LINDA MORGAN","year_formation":1884,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2010-07-01T00:00:00","tax_period_end":"2011-06-30T00:00:00","address":"1013 MOORE STREET, BRISTOL, VA, 24201, USA","city":"BRISTOL","state":"VA","country":"USA","zip_code":"24201"},"Governance":{"501c3 determination":true,"Number of voting members":21,"Number of independent voting members":21,"Number of employees total":483,"Total Gross UBI":117126,"Net unrelated business taxable income":-261872,"Number of employees":483,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":true,"Federal grant audit performed":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":true,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":16896392,"Contributions":{"value":3232970,"Other contributions":2991117,"Grant revenue":241853},"Program revenue":{"value":13637292,"Total revenue":{"value":13537612,"VARIOUS":13537612},"Total other revenue":99680,"Unrelated business revenue":117126},"Investment income":{"value":24529,"Investment income total":38092,"Net investment gain":-13563},"Other revenues":{"value":1601,"Net rental income":45591,"Net income from fundraising events":-43990}},"Expenses":{"value":16875334,"Grant expense":{"value":5108676,"Grants to domestic individuals":5108676},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":7283617,"Current officers":546629,"Other salaries and wages":4945328,"Other employee benefits":1359564,"Payroll taxes":432096},"Other expenses":{"value":4483041,"Accounting":93500,"Other services":544433,"Advertising":101589,"Office expenses":1415024,"Occupancy":537026,"Travel":215714,"Conferences and meetings":63132,"Interest":191057,"Depreciation and depletion":666213,"Itemized Expenses":{"value":655353,"VARIOUS":655353}}},"Assets":{"value":15411284,"Non-interest bearing cash":483334,"Pledges and grants receivable":500143,"Accounts receivable":15978,"Inventories for sale or use":112644,"Prepaid expenses deferred charges":0,"Land, building, equipment":9987526,"Investments other":1436559,"Other assets":2875100},"Liabilities":{"value":7977221,"Accounts payable, accrued":692267,"Deferred, revenue":2188,"Secured mortgages and notes payable":3142838,"Other liabilities":4139928},"Fund balance":{"value":7434063},"Form990Details":{"program_service_accomplishments":[{"description":"STUDENT INSTRUCTION & SCHOLARSHIPS - AVERAGE FULL-TIME EQUIVALENT OF 401. 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A SECONDARY OBJECTIVE IS TO PRESERVE THE REAL (INFLATION ADJUSTED) PURCHASING POWER OF THE ENDOWMENT EXCLUSIVE OF ANNUAL FUNDING."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"ROUNDING ADJUSTMENT -1. IMPAIRMENT OF BUILDING AND EQUIPMENT RECORDED ON FINANCIAL STATEMENTS 19,500."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENTS EXPENSE NETTED WITH REVENUE ON FORM 990 181,033. REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 13,519. ROUNDING ADJUSTMENT -1."},{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 3,995,876. ENDOWMENT GRANT NETTED WITH REVENUE ON FINANCIAL STATEMENTS 12,822."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"REALIZED LOSSES INCLUDED IN REVENUE ON FORM 990 13,519. SPECIAL EVENTS - EXPENSE OFFSET TO REVENUE 181,033."},{"identifier":"PART XIII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SCHOLARSHIPS AND TUITION DISCOUNTS NETTED WITH TUITION ON FINANCIAL STMTS 3,995,876. ENDOWMENT GRANT NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 12,822. BUILDING DEPRECIATION FOR FULLY IMPAIRED ASSET FOR GAAP BUT NOT FOR TAX 19,500."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":false},"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":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION","form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"THE ORGANIZATION DRAWS A SUBSTANTIAL PORTION OF ITS STUDENTS FROM A WIDE GEOGRAPHIC AREA AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY. THEREFORE, THE ORGANIZATION IS NOT REQUIRED TO PUBLISH ITS POLICY THROUGH BROADCAST MEDIA."},{"identifier":"EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE","form_and_line_reference":"SCHEDULE E, PART I, LINE 6","explanation":"THE COLLEGE RECEIVED FUNDS FROM THE FEDERAL GOVERNMENT AS PART OF THE COLLEGE WORK STUDY PROGRAM. THE COLLEGE RECEIVED $165,963 FROM THE PROGRAM."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"HORSE SHOW","gross_receipts":23133,"gross_revenue":23133,"other_direct_expenses":26520},"event2":{"name":"VI CLASSIC","gross_receipts":140430,"gross_revenue":140430,"other_direct_expenses":181033},"total":{"gross_receipts":163563,"gross_revenue":163563,"other_direct_expenses":207553},"direct_expense_summary":207553,"net_income_summary":-43990}},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_individual_grants":5108676,"reported_domestic_individual_grants_program_services":5108676,"individual_grants":[{"type":"INSTITUTIONAL FINANCIAL AID AND SCHOLARSHIPS","recipient_count":405,"cash":5108676}],"total_domestic_grants":5108676,"total_domestic_program_services":5108676,"detail_individual_grants_total":5108676,"detail_domestic_grants_total":5108676,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. ANY STUDENT RECEIVING SOME FORM OF FINANCIAL AID HAS A FILE AS WELL AS AN ELECTRONIC FILE MAINTAINED FOR THEM."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: INSTITUTIONAL AID IS PROVIDED IN THE FORM OF ACADEMIC SCHOLARSHIPS, BAPTIST SCHOLARSHIPS, ATHLETIC SCHOLARSHIPS, PERFORMANCE SCHOLARSHIPS, AND RESIDENT ASSISTANT ROOM DISCOUNTS. THE CRITERIA FOR THOSE IS AS FOLLOWS: ACADEMIC SCHOLARSHIPS: SCHOLARSHIPS ARE CATEGORIZED AND TIERED BY INCOMING GPA AND SAT/ACT SCORES. STUDENT HAS GRADE MAINTENANCE REQUIREMENTS MONITORED BY FINANCIAL AID THROUGH THE SAP PROCESS. BAPTIST SCHOLARSHIPS: STUDENT MUST BE A MEMBER OF A BAPTIST CHURCH AND PROVIDE A LETTER FROM THE PASTOR OF THIS CHURCH. STUDENT MUST MAINTAIN NORMAL SAP REQUIREMENTS. ATHLETIC SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE COACH AND COINCIDES WITH OTHER INSTITUTIONAL AID PROVIDED. STUDENT MUST COMPLY WITH NAIA REQUIREMENTS OF ELIGIBILITY STATUS AND WELL AS THE SCHOOL'S SAP REQUIREMENTS. PERFORMANCE SCHOLARSHIP: AWARD IS BASED ON RECOMMENDATION OF THE DEPARTMENT HEAD FOR THE SPECIFIC ACADEMIC DEPARTMENT PROVIDING THE SCHOLARSHIP. IT COINCIDES WITH THE ACADEMIC SCHOLARSHIP AWARDED. STUDENT MUST MAINTAIN SAP REQUIREMENTS. RESIDENT ASSISTANT ROOM DISCOUNT: STUDENT MUST BE SELECTED BY THE DEAN OF STUDENTS OFFICE AND MUST COMPLY WITH THE REQUIREMENTS OF THAT POSITION TO RECEIVE THE DISCOUNT ON A CONTINUAL BASIS. ALL STUDENTS RECEIVE A FINANCIAL AID AWARD LETTER DETAILING WHAT AID (INCLUDING INSTITUTIONAL GRANTS) THEY ARE ELIGIBLE FOR. WHILE IT IS NOT A REQUIREMENT, WE REQUEST THAT EACH STUDENT SIGN AND RETURN THE LETTER TO US WITHIN 2 WEEKS. 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A SECONDARY OBJECTIVE IS TO PRESERVE THE REAL (INFLATION ADJUSTED) PURCHASING POWER OF THE ENDOWMENT EXCLUSIVE OF ANNUAL FUNDING."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":false},"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":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"form_and_line_reference":"SCHEDULE E, PART I, LINE 3","explanation":"THE ORGANIZATION DRAWS A SUBSTANTIAL PORTION OF ITS STUDENTS FROM A WIDE GEOGRAPHIC AREA AND FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY. THEREFORE, THE ORGANIZATION IS NOT REQUIRED TO PUBLISH ITS POLICY THROUGH BROADCAST MEDIA."},{"form_and_line_reference":"SCHEDULE E, PART I, LINE 6","explanation":"THE COLLEGE RECEIVES FUNDS FROM THE FEDERAL GOVERNMENT AS PART OF THE COLLEGE WORK STUDY PROGRAM."}]},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"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":false,"equity_based_compensation_arrangement":false}},"ScheduleL":{"loans_summary":{"total_balance_due":1264718},"loans_between_organization_and_interested_persons":[{"person_name":"E CLORISA PHILLIPS","relationship":"FORMER PRESIDENT","purpose":"COLLEGE 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