2025-05-01T14:08:57+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 351087173 CALUMET COLLEGE OF ST JOSEPH CALU 2194734245 2400 New York Avenue Whiting IN 46394 Amy McCormack PRESIDENT 2025-05-01 true Lauren Denton P01571860 2604604000 2025-05-01 2023 2025-03-06 01:10:19Z Amy McCormack 2400 New York Avenue Whiting IN 46394 20109232 false X www.CCSJ.edu X 1951 IN Calumet College of St. Joseph is a Catholic institution of higher learning dedicated to the academic, spiritual and ethical development of undergraduate and graduate students. Informed by the values of its founding religious community, the Missionaries of The Precious Blood (C.PP.S.), the College promotes the inherent dignity of all people, social justice, an ethic of service, student empowerment, opportunity, and lifelong learning. 29 26 344 29 0 0 4933472 5323842 12995068 13689659 258589 649929 22151 -3983 18209280 19659447 4323453 4338060 0 7982386 8462437 0 703159 6110633 6629540 18416472 19430037 -207192 229410 33582999 34293957 13930329 13720197 19652670 20573760 X Calumet College of St. Joseph is a Catholic Institution of higher learning dedicated to the academic, spiritual and ethical development of undergraduate and graduate students. Informed by the values of its founding religious community, the Missionaries of The Precious Blood (C.PP.S.), the College promotes the inherent dignity of all people, social justice, an ethic of service, student empowerment, opportunity, and lifelong learning. false false 7846852 4338060 12462017 Instruction: Calumet College of St. Joseph is a higher education institution operating in the Catholic Intellectual tradition. The institution provides higher education instruction for 681 students (568 undergraduate and 113 graduate) with a particular emphasis on their intellectual, spiritual, and ethical development. 5203847 0 0 Student Services: Calumet College of St. Joseph provides higher education services for traditionally under served populations, which requires intense intervention and ongoing student support. These efforts include, but are not limited to, tutoring, academic advising, enrollment services, financial aid, registrar, student activities, and athletics. 676889 0 0 Academic Support: Calumet College of St. Joseph provides academic support services to various departments of the College including the library, academic affairs, student support services, and institutional research. 2344754 0 1229007 AUXILIARY ENTERPRISES AND OTHER OF CALUMET COLLEGE OF ST. JOSEPH TO SUPPORT THE ORGANIZATION. 2344754 1229007 16072342 true true false false false false false false true true false false true true true true false true false true false true false true false false false true true false false false false false true false false false false false false false true false false false true 890 0 true 344 true false false false false false true true false false false false false false X 29 26 true false false false true true true true true false false true true true true false true true false false IN X Lynn Miskus 2194734245 2400 New York Avenue Whiting IN 46394 Amy McCormack EdD President 60.0 X X 257675 0 15078 Lawrence D Meyers Chairman of the Board 1.0 X X 0 0 0 Tory Prasco Vice-Chairman of the Board 1.0 X X 0 0 0 David Bochnowski Trustee 1.0 X 0 0 0 David Gladish Trustee 1.0 X 0 0 0 Denise Dillard Trustee 1.0 X 0 0 0 Dr Danita Johnson Woods Trustee 1.0 X 0 0 0 Dr Tina Ebenger Trustee/Instructor 35.0 X 69277 0 5609 Edward L Williams PHD Trustee 1.0 X 0 0 0 Elizabeth Ortiz Trustee 1.0 X 0 0 0 Ellery Hunter Trustee 1.0 X 0 0 0 Jeff Keith Trustee 1.0 X 0 0 0 Jennifer Fredericks Trustee 1.0 X 0 0 0 Judge Marissa McDermott Trustee 1.0 X 0 0 0 Karl Cender Trustee 1.0 X 0 0 0 Lou Molina Trustee 1.0 X 0 0 0 Lynn Elkins Trustee 1.0 X 0 0 0 Mitch Gaffigan Trustee 1.0 X 0 0 0 R Louie Gonzalez Trustee 1.0 X 0 0 0 Rena Mason Trustee 1.0 X 0 0 0 Rev Dennis Chriszt CPPS Trustee 1.0 X 0 0 0 Rev Kevin Scalf CPPS Trustee 1.0 X 0 0 0 Rev Mark Peres CPPS Trustee 1.0 X 0 0 0 Roy Schieve PHD Trustee/Instructor 35.0 X 85387 0 6806 Susan Scroggins Trustee 1.0 X 0 0 0 The Very Rev Jeffrey Kirch CPPS Trustee 1.0 X 0 0 0 Thomas Dodd Trustee 1.0 X 0 0 0 Thomas Katsahnias Trustee 1.0 X 0 0 0 Vicki Znavor Trustee 1.0 X 0 0 0 Ester Diaz Secretary 35.0 X 72782 0 7074 Linda Gajewski Secretary (LEFT 07/2023) 35.0 X 42446 0 3392 Lynn Miskus Treasurer, VP Business/Finance 50.0 X 141680 0 9928 Danny McGuire Department Chair & Program 40.0 X 141373 0 8472 Derek Shouba Vice President of Academic Affairs 50.0 X 145465 0 8788 Johnny Craig Sr VP for Enrollment, Marketing & Athletics 50.0 X 154512 0 10931 1110597 0 76078 5 false true false Absolute Best Cleaning Services Inc 22659 Lilly Pad Lane Frankfort IL 60423 Cleaning Services 215668 WRD Consulting Group LLC PO Box 1606 Bandon OR 97411 Consulting 147676 2 125014 10086 1628698 3560044 5323842 Student Tuition and Fees 611310 12462017 12462017 Housing 721310 662111 662111 Charter School Sponsorship 900099 149514 149514 Meal Plans 722514 198256 198256 217761 217761 0 0 13689659 284950 284950 49430 49430 0 49430 49430 728600 363621 364979 0 364979 364979 31222 125014 86000 -54778 -54778 1529 164 1365 1365 0 0 0 0 0 19659447 13691024 0 644581 0 0 3978039 3978039 360021 360021 770045 269515 369622 130908 6227963 5325144 649548 253271 247671 205567 39627 2477 1216758 1009909 194681 12168 7106 7106 90461 90461 31000 31000 751623 427118 165979 158526 295499 124110 171389 593954 535264 30308 28382 408395 19452 388943 974921 775909 165915 33097 328389 280291 6461 41637 519272 409562 91465 18245 874264 727261 122555 24448 189820 60144 129676 BOOK RENTAL ACADEMIC AF 477365 477365 CATERING EXPENSE 206210 206210 HOUSING LEASE 209078 209078 DUES AND SUBSCRIPTIONS 142011 142011 530172 530172 0 0 19430037 16072142 2654736 703159 935401 639806 0 0 2499043 3278501 2772393 2992343 0 0 0 0 0 0 9687 9369 313523 267737 22716050 13744163 9224627 8971887 9906355 10474039 0 0 0 7921970 7660275 33582999 34293957 833700 635079 0 0 127705 304600 0 0 0 0 0 0 5453399 5421248 0 0 7515525 7359270 13930329 13720197 X 8351888 7958698 11300782 12615062 19652670 20573760 33582999 34293957 229410 676782 14898 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5301603 286000 744280 0 145701 0 6186182 4853582 162350 478842 0 193171 0 5301603 5464282 300200 -789717 0 121183 0 4853582 4474425 0 1121130 0 131273 0 5464282 4411153 0 190270 0 126998 0 4474425 0.0 0.546 0.454 true false 721173 721173 15518137 8905881 6612256 6264839 4726124 1538715 211901 112158 99743 8971887 Right-of-Use Assets-Finance Leases, Net 6296357 Right-of-Use Assets-Operating Leases, Net 983140 OTHER ASSETS 380778 7660275 Operating Lease Liabilities 984165 Finance Lease Liabilities 6375105 7359270 X 16068231 676782 14898 86164 777844 15290387 31000 4338060 4369060 19659447 15147141 86164 86164 15060977 31000 4338060 4369060 19430037 Schedule D, Part V, Line 4 Intended uses of endowment funds The College has a policy that addresses strategic planning to satisfy the objective growth and preservation of the assets. The endowment funds shall be utilized as the means for future capital and operating enhancements. The College has the overall objective to preserve and maintain the real purchasing power of the principal of the portfolios over the long term and to maintain a portfolio composition which shall limit the risk of the total investments. The endowment spending policy sets annual appropriations from the endowment equal to 4.5% of a portfolio market based on a twenty quarter average of the beginning period value of permanently restricted assets. As of June 30, 2024 and 2023, the permanently restricted endowment funds are required to be retained permanently by explicit donor restriction and the temporarily restricted endowment funds represent the portion of perpetual endowment funds subject to time restrictions under Indiana Trust and Fiduciary Law, without purpose restrictions. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 86000 COST OF GOODS SOLD - 164 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 4338060 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 86000 COST OF GOODS SOLD - 164 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 4338060 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College's official course catalog clearly states the College's non-discriminatory policy. Each student receives a copy of the catalog. The policy is also discussed in all orientation sessions. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT CALUMET COLLEGE RECEIVED GOVERNMENTAL AGENCY FUNDS IN THE FORM OF STATE OF INDIANA GRANTS, PELL GRANTS, AND WORK STUDY GRANTS. true Central America and the Caribbean 0 0 Program Services Scholarships 109261 Europe (Including Iceland and Greenland) 0 0 Program Services Scholarships 134490 North America (Canada & Mexico only) 0 0 Program Services Scholarships 34665 South America 0 0 Program Services Scholarships 63555 Sub-Saharan Africa 0 0 Program Services Scholarships 18050 0 0 0 0 0 0 360021 0 360021 Scholarships Central America and the Caribbean 8 109261 Directly applied to Students Account Scholarships Europe (Including Iceland and Greenland) 10 134490 Directly applied to Students Account Scholarships North America (Canada & Mexico only) 3 34665 Directly applied to Students Account Scholarships South America 6 63555 Directly applied to Students Account Scholarships Sub-Saharan Africa 1 18050 Directly applied to Students Account false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The foreign students enrolled at Calumet College are studying in 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; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual SOUTH AMERICA -Accrual SUB-SAHARAN AFRICA -Accrual Annual Gala 156236 125014 31222 0 0 3670 46951 3800 31579 0 0 156236 125014 31222 0 0 3670 46951 3800 31579 86000 -54778 Schedule G, Part II LINE 11 AND FORM 990, PART VIII, LINE 8 Note the $54,778 loss present above does not include the $125,014 of contributions which resulted in a net gain from these events of $70,236. true Scholarships 695 3978039 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The College's financial aid department determines all federal and state financial aid for students based on the respective laws and regulations. The remaining need for financial assistance is then determined by the College and is based on criteria such as student activities (athletics, etc.), the academic program the student is enrolled in, the student's academic performance, and the income level of the student. These factors are then considered along with the available institutional scholarship and grant funds in determining institutional financial assistance provided to the students. X true true X X X false false false false false false false false false Amy McCormack EdD President 234711 0 0 0 22964 0 15078 0 0 0 272753 0 0 0 Lynn Miskus Treasurer, VP Business/Finance 133268 0 0 0 8412 0 8719 0 1209 0 151608 0 0 0 Johnny Craig Sr VP for Enrollment, Marketing & Athletics 153618 0 0 0 894 0 9722 0 1209 0 165443 0 0 0 Derek Shouba Vice President of Academic Affairs 141865 0 0 0 3600 0 8788 0 0 0 154253 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use A housing allowance of $1,000 per month was paid to the College President. The total amount of the allowance was treated as taxable and included on the President's 2023 Form W-2. SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 215668 INDEPENDENT CONTRACTOR false Form 990, Part III, Line 4d Description of other program services (Expenses $ 2,344,754 including grants of $ 0)(Revenue $ 1,229,007) AUXILIARY ENTERPRISES AND OTHER OF CALUMET COLLEGE OF ST. JOSEPH TO SUPPORT THE ORGANIZATION. Form 990, Part VI, Line 1a MATERIAL DIFFERENCES IN VOTING RIGHTS AMY MCCORMACK, ROY SCHIEVE, AND TINE EBENGER RECEIVE COMPENSATION FROM THE UNIVERSITY AND THEREFORE ARE NONINDEPENDENT. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Jeff Keith and Tory Prasco - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders The Corporation has Members with reserved powers as described in the Bylaws. The Members of the Corporation shall be ex officio those persons holding the offices of the Provincial Director and those serving on the Provincial Council of the Society of the Precious Blood, Cincinnati Province, a Roman Catholic society of apostolic life. These Members are referred to herein as the Members Board. The person holding the office of Provincial Director of the Society of the Precious Blood, Cincinnati Province, shall be ex-officio, chair of the Members Board. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Members of the Corporation shall have the right to appoint three members of the Society of the Precious Blood to the Board. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The following powers are reserved to the Members Board of the Corporation, and no attempted exercise of any such powers by anyone other than the Members shall be valid or of any force or effect whatsoever: to adopt the amendment, alteration, modification, or repeal of the Articles of Incorporation as proposed by the Board of Trustees; to adopt the amendment, alteration, modification, or repeal of the Bylaws of the Corporation as proposed by the Board of Trustees; to dissolve or terminate the existence of the Corporation and to determine the distribution of assets upon such termination or dissolution as proposed by the Board of Trustees; to merge, consolidate, or affiliate the Corporation with another corporation, organization, or program as proposed by the Board of Trustees; to approve the Mission Statement of the college or any change to the Mission Statement as proposed by the Board of Trustees. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 has been distributed to all members of the board for their review. Any comments or questions were forwarded to the Business & Finance VP to resolve. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is monitored with annual disclosures provided to and signed by all of the board trustees. The Secretary of the Board monitors the disclosure statements for a conflict. If there is a potential conflict, it is referred to the Governance Committee to resolve. Form 990, Part VI, Line 15a Process to establish compensation of top management official Approval By Independent Persons Compensation for the President is reviewed and approved by the Executive Committee in its capacity as the Compensation Committee, which is comprised of all independent persons. Use of Comparability Data Compensation data provided by the Independent Colleges of Indiana and RPA, Inc. were used by the committee to determine the rate of pay for the President. Contemporaneous Documentation of the Decision The compensation decision was documented in the minutes of the meeting. Form 990, Part VI, Line 19 Required documents available to the public A copy of the governing documents, conflict of interest policy and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). Form 990, Part VIII, Line 2f Other Program Service Revenue ALL OTHER - Total Revenue: 217761, Related or Exempt Function Revenue: 217761, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET STE 8 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(c)(3) Type I NA false false false true false false false false false false false false false false false false false false false false