2025-02-27T17:42:10-05:00 2024-06-30 481041128 SWINDOLL JANZEN HAWK & LOYD LLC 220 W DOUGLAS AVE SUITE 300 WICHITA KS 67202 990 2023-07-01 480543728 STERLING COLLEGE STER 6202784294 125 W COOPER ST STERLING KS 67579 SCOTT RICH COLLEGE PRESIDENT 6202784294 2025-02-26 true true ADAM L GRILLIOT CPAPFS P00930960 3162655600 2025-02-26 2023 2025-03-06 01:10:19Z SCOTT RICH 125 W COOPER STERLING KS 67579 22206929 false X WWW.STERLING.EDU X 1887 KS BACCALAUREATE DEGREE GRANTING INSTITUTION OF HIGHER EDUCATION. 19 19 374 8 0 5055549 2464605 18101921 18966970 86976 228079 -16689 -17049 23227757 21642605 8617552 8719772 0 7464145 7538207 0 458925 7765234 8739007 23846931 24996986 -619174 -3354381 45213409 43889352 11875010 12548260 33338399 31341092 X BACCALAUREATE DEGREE GRANTING INSTITUTION OF HIGHER EDUCATION. false false 12505677 8719772 14846046 INSTRUCTION INSTRUCTIONAL PROGRAMS, SERVICING APPROXIMATELY 650 FULL-TIME STUDENTS. 3751649 499518 STUDENT SERVICES FINANCIAL AID ADVISING, ADMISSIONS, ATHLETICS AND ALL OTHER MISCELLANEOUS STUDENT SERVICES. 3607736 3621406 AUXILIARY ENTERPRISES VALUE-ADDED SERVICES THAT FOSTER PERSONAL, PROFESSIONAL, AND ACADEMIC GROWTH FOR STUDENTS, STAFF, AND FACULTY. INCLUDES DINING SERVICES, STUDENT HOUSING AND THE COLLEGE BOOKSTORE. 1407119 ACADEMIC SUPPORT HELP STUDENTS SUCCEED ACADEMICALLY BY OFFERING TUTORING, DISABILITY SERVICES, AND ASSISTANCE WITH TIME MANAGEMENT AND STUDY SKILLS. 1407119 21272181 true false false false false false true true false true true true false false true true true true true false false false false false false false false false true true true false false false false false false false false false false false false false false false true true true false false true 33 0 374 true false false false false false false false false X 19 19 false false false false false true true true true false false true true true true true true true true false X MICHELLE HALL 6202784294 125 W COOPER ROAD STERLING KS 67579 GLENNYS DOANE BOARD VICE C 2.00 X X 0 0 0 DR H DANIEL FAHRENHOLTZ BOARD MEMBER 1.00 X 0 0 0 DR RAY FARAG BOARD MEMBER 1.00 X 0 0 0 PAM HEAD BOARD MEMBER 1.00 X 0 0 0 MATT JAEGER BOARD SECRET 2.00 X X 0 0 0 RANDALL HENRY BOARD CHAIR 2.00 X X 0 0 0 MARY KNECHT BOARD MEMBER 1.00 X 0 0 0 DARYL NUSS BOARD MEMBER 1.00 X 0 0 0 REV BEN RAY BOARD MEMBER 1.00 X 0 0 0 HEATHER MCCREERY BOARD MEMBER 1.00 X 0 0 0 DONALD R REED BOARD MEMBER 1.00 X 0 0 0 PARKER SMITH BOARD MEMBER 1.00 X 0 0 0 DWIGHT NICHOLS BOARD MEMBER 1.00 X 0 0 0 CAROL SIBLEY BOARD MEMBER 1.00 X 0 0 0 RACHEL MILLER BOARD MEMBER 1.00 X 0 0 0 RANDY MAGEE BOARD MEMBER 1.00 X 0 0 0 SCOTT RICH COLLEGE PRES 50.00 X 191119 0 22327 KENNETH BROWN VP ACADEMIC 45.00 X 104032 0 18644 MICHELLE HALL CFO 45.00 X 65621 0 7299 PETER TEAGUE BOARD MEMBER 1.00 X 0 0 0 JASON WEST BOARD MEMBER 1.00 X 0 0 0 360772 48270 2 false true false COMPASS GROUP 91337 COMPASS CENTER DRIVE CHICAGO IL 60693 FOOD SERVICE 1640418 KANSAS INDEPENDENT COLLEGE FUND 700 S KANSAS AVE TOPEKA KS 666033889 PROF SERVICES 1041419 JENZABAR PO BOX 845588 BOSTON MA 022845588 SOFTWARE SRVCS 422736 STERLING RHODES LLC 12320 SAINT ANDREWS DR OKLAHOMA CITY OK 73120 DORM RENTAL OWN 386832 4 2464605 2464605 TUITION AND FEES 611710 14846046 14846046 AUXILIARY ENTERPRISES 611710 3621406 3621406 MISC. EDUCATION INCOME 611710 499518 499518 18966970 203451 203451 505738 481110 24628 24628 24628 66165 83214 -17049 -17049 21642605 19178000 8719772 8719772 257011 200098 56913 6151437 5070634 836920 243883 84446 66440 13740 4266 602732 488453 101127 13152 442581 347348 73597 21636 86149 86149 61502 61502 78366 25748 52618 495910 389895 99568 6447 409432 362129 15478 31825 932253 799708 130685 1860 453692 382915 66412 4365 396264 355133 41131 304272 304272 964823 864674 100149 347563 84891 262672 OTHER FEES FOR SERVICES 2564586 2472347 26970 65269 ACADEMIC SUPPORT & AUXILI 1179195 537822 632064 9309 UNCOLLECTIBLE PLEDGES 465000 465000 24996986 21272181 3265880 458925 171048 634363 10218937 9714217 362361 245831 359457 338101 142564 111954 3440 3591 34165955 19624598 15309207 14541357 3901827 4153428 12266012 13393374 2478556 753136 45213409 43889352 1658043 2345245 224240 203710 3606887 4509529 6385840 5489776 11875010 12548260 X 7303968 4447989 26034431 26893103 33338399 31341092 45213409 43889352 X -3354381 1140685 216389 X false true X true true true X X 1 3.00 1 1 false X X X X false 12214542 429617 1197822 -314957 13527024 13468512 78257 609363 1941590 12214542 15320526 26285 -1454273 424026 13468512 13477584 339000 1779996 276054 15320526 17293994 265028 -292210 -218783 3570445 13477584 0.16720 0.02420 0.80860 true false 609868 609868 25002186 19624598 5377588 8553901 8553901 14541357 POOLED INVESTMENT FUND 6623887 F CHARITABLE REMAINDER TRUSTS 4737615 F BENEFICIAL INTEREST IN PERPETUAL TRU 907943 F LT CERTIFICATES OF DEPOSIT 865912 F CASH VALUE OF LIFE INSURANCE 107215 F OTHER 85002 F REAL ESTATE 65800 F 13393374 OPERATING LOC 4017233 DEFERRED VENDOR REBATES 719542 CHECKS ISSUED IN XS OF BANK BALANCE 449074 FINANCING LEASE LIABILITIES 168412 ANNUITY AGREEMENTS PAYABLE 89741 US GOVT LOAN FUNDS REFUNDABLE 23757 STUDENT DEPOSITS 22017 5489776 X 14301619 1140685 -8503383 -7362698 21664317 61502 -83214 -21712 21642605 16298926 16298926 61502 8636558 8698060 24996986 SCHEDULE D, PAGE 2, PART III, LINE 4 THE COLLEGE'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, SCIENTIFIC SPECIMENS, AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, SCIENTIFIC, AND CURATORIAL PURPOSES. SCHEDULE D, PAGE 2, PART V, LINE 4 THE COLLEGE'S ENDOWMENT CONSISTS OF MANY DONOR RESTRICTED AND BOARD DESIGNATED FUNDS FOR SCHOLARSHIP AND OPERATING PURPOSES. SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS DETERMINED THE COLLEGE HAS NO UNRELATED BUSINESS INCOME TAX AND NO PROVISION FOR TAXES IS RECOGNIZED WITHIN THE FINANCIAL STATEMENTS. THE COLLEGE ONLY RECOGNIZES THE IMPACT OF A TAX POSITION IF THE POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED DURING AN INCOME TAX EXAMINATION. THE COLLEGE DID NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO EXAMINATIONS FOR OPEN TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D SCHOLARSHIP EXP REPORTED NET OF TUITION & FEES -8,719,772 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 216,389 SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOKSTORE EXPENSES REPORTED IN REVENUE SECTION -83,214 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS & GRANTS 8,719,772 BOOKSTORE EXP REPORTED IN REVENUE SECTION -83,214 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 OUR NON-DISCRIMINATION POLICY IS DISCLOSED ON OUR WEBSITE AND ON ALL APPLICATIONS FOR ADMISSION. SCHEDULE E, LINE 6 STERLING COLLEGE RECEIVES TITLE IV FUNDS FROM THE DEPARTMENT OF EDUCATION ONLY FOR STUDENT ASSISTANCE. true STUDENT SCHOLARSHIPS 529 8719772 BOOK TUITION REDUCT SCHEDULE I, PAGE 4, PART IV ALL SCHOLARSHIPS & GRANTS ARE AWARDED TO STUDENTS ATTENDING STERLING COLLEGE. THESE SCHOLARSHIPS & GRANTS ARE NON-CASH AWARDS, REQUIRING THE AWARDS TO BE USED AS A DIRECT REDUCTION IN TUITION COST. X true true X X X X X X false false false false false false false false false SCOTT RICH COLLEGE PRESIDENT 191119 22327 213446 A CITY OF STERLING KS 486016934 859368AY8 2017-12-19 5075000 EDUCATIONAL FACILITIES REFUNDING REVENUE BONDS false false false A 1680000 5075000 200000 75664 true false true true A false false false false false false false A false false false false false false false false false A false PURPOSE OF ISSUE DESCRIPTION CITY OF STERLING, KS EDUCATIONAL FACILITIES REFUNDING REVENUE BONDS FORM 990, PAGE 2, PART III, LINE 4D ACADEMIC SUPPORT HELP STUDENTS SUCCEED ACADEMICALLY BY OFFERING TUTORING, DISABILITY SERVICES, AND ASSISTANCE WITH TIME MANAGEMENT AND STUDY SKILLS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD OF TRUSTEES VOTE IN NEW TRUSTEES TO REPLACE EXITING ONES. FORM 990, PAGE 6, PART VI, LINE 7B BOARD COMMITTEE DECISIONS ARE VOTED ON BY ENTIRE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED BY THE CONTROLLER AND/OR THE DIRECTOR OF FINANCIAL AND ADMINISTRATIVE SERVICES, AS WELL AS THE PRESIDENT AND THE FINANCE COMMITTEE BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES. FORM 990, PAGE 6, PART VI, LINE 15A TOP MANAGEMENT COMPENSATION IS DETERMINED THROUGH THE USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED THROUGH USE OF COMPARATIVE DATA FROM SIMILAR SIZE ENTITIES AND INDEPENDENT DATA OBTAINED BY THE BOARD AND MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLIT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGR 216,389 KS INDEPENDENT COLLEGE ASSOCIATION 210 S MAIN MCPHERSON KS 67460 486127349 EDUCATIONA KS NA false false false false false false false false false false false false true false false false false false false false KANSAS INDEPENDENT COLLEGE ASSN L 304272 COST