2025-04-24T14:26:55+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 231409675 Eastern University EAST 6103415890 1300 Eagle Road St Davids PA 190873696 Ronald Matthews President 6103415890 2025-04-24 true Daren Daiga P01074795 5055022746 2025-04-24 2023 2025-03-06 01:10:19Z Ronald Matthews 1300 Eagle Road St Davids PA 190873696 130512926 false X www.eastern.edu X 1952 PA Eastern University is a diverse, Christ-centered community preparing graduates to impact the world through faith, reason, and justice. 26 25 1420 50 561133 0 5383052 11853488 99886981 107175517 1047135 690426 1093258 1177260 107410426 120896691 32298547 36440907 0 0 34648639 40952339 9000 0 2197729 31321934 37639735 98278120 115032981 9132306 5863710 112241845 121584824 32042857 31969774 80198988 89615050 X Eastern University is a diverse, Christ-centered community preparing graduates to impact the world through faith, reason, and justice. false false 62671118 35843068 95437861 Instruction - Expenditures for all activities through which students earn credit toward postsecondary degrees or certificates, and the support services for the delivery of instruction. Includes expenditures for curriculum development, departmental research, education materials (e.g., libraries), laboratories and other services that directly assist the institution's academic functions, faculty development, and academic administration. 22904692 0 527831 Student Services - Funds expended for offices of admissions and registrar and those activities that contribute to the emotional and physical wellbeing of students, as well as their intellectual, cultural, and social development outside of the context of the formal instructional environment including student activities, counseling and career guidance, intercollegiate athletics, and student organizations. 9522981 597839 11863725 Auxiliary and Other Operations - Funds expended for auxiliary enterprises that generally operate as self-supporting programs by charging fees for the provision of goods and services; also includes expenditures for institutional support and plant operations attributable and/or allocable to the programmatic departments of the institution. 5767000 0 2477 Academic Support - Funds expended to provide support services for the core, instructional mission of the University including operation of libraries and laboratories, instructional technologies, assessment, and academic administration. 5767000 2477 100865791 true true false true false false false false true true false false false true false true false true true true false true false true false false false true true true false false false false false false false false false false true false false false false true true false false false true 8550 0 true 1420 true true true false false false false true true false false false false false false X 26 25 false false false false false false false true true false false true true true true true true true true false PA X Trevor Jackson 6103415890 1300 Eagle Road St Davids PA 190873696 Adam Shute Second Vice Chair 1.0 X X 0 0 0 Charles Olson III Vice Chair 1.0 X X 0 0 0 Matthew Kane Treasurer 1.0 X X 0 0 0 Ronald Matthews President 40.0 X X 353737 0 52190 Stacey Sauchuk PhD Secretary 1.0 X X 0 0 0 Steven Clemens Esq Chairman of the Board 1.0 X X 0 0 0 Albert Davis Jr Board Member 1.0 X 0 0 0 Dennis Tanner Board Member (part year) 1.0 X 0 0 0 Donald Hilliard Jr DMin Board Member 1.0 X 0 0 0 Dr Ardell Thomas Board Member 1.0 X 0 0 0 Dr Michael Mandarino III Board Member 1.0 X 0 0 0 Jacob Chatman DMin Board Member 1.0 X 0 0 0 Jared Bass Esq Board Member 1.0 X 0 0 0 Jean Kim PhD Board Member 1.0 X 0 0 0 Jeffrey Morrison Board Member 1.0 X 0 0 0 Kara King PhD Board Member 1.0 X 0 0 0 Katherine McNabb Board Member 1.0 X 0 0 0 Leah Mulhearn Board Member 1.0 X 0 0 0 Mario Martinez Board Member 1.0 X 0 0 0 Mark Seymour Board Member 1.0 X 0 0 0 Mark Wagner Board Member 1.0 X 0 0 0 Michael McNamara Board Member 1.0 X 0 0 0 Rebecca Walter Board Member 1.0 X 0 0 0 Rev Alyn Waller DMin Board Member 1.0 X 0 0 0 Rev Danny Corts Board Member 1.0 X 0 0 0 Rev W Wilson Goode Sr DMin Board Member 1.0 X 0 0 0 Robert Tomilson Esq Board Member 1.0 X 0 0 0 Christine Mahan VP for Inst Research & Assessment 40.0 X 187155 0 16158 Kenton Sparks Provost 40.0 X 148137 0 111172 Luisa Wilsman VP for Advancement 40.0 X 168803 0 16495 Trevor Jackson VP for Finance & Operations 40.0 X 201394 0 37167 Christa Lee-Chuvala Dean, College of Business and Leadership 40.0 X 130538 0 28436 Eric McCloy Chief Information Officer 40.0 X 135511 0 34631 Jacqueline Irving AVP for Student Development 40.0 X 139370 0 19467 Susan Edgar-Smith Dean - Education 40.0 X 134182 0 21422 William Crocker Head Coach Football 40.0 X 126923 0 27892 1725750 0 365030 30 false true false XXVI Holdings Inc 1600 Ampitheatre Parkway Mountain View CA 94043 Marketing & Communication 3446822 Sodexo Inc and Affiliates 1300 Eagle Rd St Davids PA 19087 Dining Services 2779082 Burkey Corporation 506 Morgantown Road Reading PA 19611 General Contractor Services 2423105 Wilgro Services Inc 200 Pine Street Holmes PA 19043 HVAC Services 1403036 CSI International 6700 N Andrews Ave Ft Lauderdale FL 33309 Janitorial Services 907448 41 107377 1196501 10549610 37356 11853488 Tuition and fees 611600 95437861 95437861 Auxiliary income 611600 11209825 11209825 Rental income 531390 527831 527831 0 0 0 0 107175517 1134821 1134821 187479 187479 0 0 8878163 9510037 -631874 0 -631874 -631874 65948 107377 106198 -40250 -40250 Conferences 721310 560263 560263 Swimming pool 713990 870 870 656377 656377 0 0 1217510 120896691 107831894 561133 650176 36041329 36041329 399578 399578 0 0 1361377 1036257 325120 31166108 26304986 3717567 1143555 1664345 1377741 220347 66257 4508236 3588270 795237 124729 2252273 1848191 307868 96214 89731 17832 71899 161822 161822 10000 10000 7232129 6496450 609331 126348 5167006 5084738 2839 79429 2622893 2105242 450300 67351 2270407 876253 1301370 92784 4083396 3586388 497008 1544250 1380280 109225 54745 160293 127679 20606 12008 1000667 706635 294032 2930090 2221275 708815 698162 93950 604212 Food Service & Dining Hall 5137277 5122782 14210 285 Esperanza Expense 1544757 1544757 Bad Debt Expense 714118 714118 Books, Magazines, Library Acquisitions 481404 481404 1791333 1460031 322398 8904 115032981 100865791 11969461 2197729 18260707 13142439 5634232 8213319 165000 85230 12392373 7309819 0 0 0 0 1841257 4807762 127239527 75356222 40880360 51883305 29328888 32913850 0 22185 28495 3716843 3200605 112241845 121584824 3573316 6828034 1309095 914105 23961186 22141390 0 0 3199260 2086245 32042857 31969774 X 48143651 50820485 32055337 38794565 80198988 89615050 112241845 121584824 X 5863710 3655305 -102953 X false true X true true true X 6862154 11568594 9227739 5383052 11853488 44895027 0 0 6862154 11568594 9227739 5383052 11853488 44895027 5089509 39805518 792813 551234 723353 993027 1322300 4382727 10312 10312 704527 579811 373699 534788 656377 2849202 52137268 437672039 0.7635 0.8083 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 704527.0, COLUMN B - 579811.0, COLUMN C - 373699.0, COLUMN D - 534788.0, COLUMN E - 656377.0, COLUMN F - 2849202.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 10000 false false 10000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The organization incurred professional service fees related to meeting with government representatives to review and see the approval of the capital budget related to theRACP vehicular bridge project. 31173526 246927 3768710 729267 436586 34023310 29423140 592946 2692255 432696 1102119 31173526 34412224 234529 -3673685 563956 985972 29423140 29772965 146605 6060035 447432 1119949 34412224 30450336 932644 331033 634526 1306522 29772965 0.1069 0.8931 0.0 false false 6426298 6426298 87136018 55846502 31289516 2359217 466509 1892708 19778824 16955089 2823735 11539170 2088122 9451048 51883305 Student deposits 536417 Operating lease liabilities 669390 Financing lease liabilities 296184 Annuities payable 584254 Advances from federal government for student loans 2086245 88114334 3655305 175837 3831142 84283192 36613499 36613499 120896691 78698272 106198 106198 78592074 36440907 36440907 115032981 Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds are intended to earn investment income and to fund future operations. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising event expenses - 106198 Change in value of interest rate swap agreement - 69639 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships and student aid - 36440907 Change in value of beneficial interest in trusts - 58775 Change in value of annuities - 113817 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising event expenses - 106198 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships and student aid - 36440907 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 organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Title IV federal funds (e.g., Direct Loans, Pell, SEOG, FWS) are received for assistance to the University's eligible students. true North America (Canada & Mexico only) 0 0 Grantmaking 399578 North America (Canada & Mexico only) 0 4 Program Services Education 81483 East Asia and the Pacific 0 3 Program Services Recruiting Students, Education 89184 0 7 0 0 0 7 570245 0 570245 Financial aid North America (Canada & Mexico only) 80 399578 Apply as payments to student bills false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Grants are awarded to foreign individuals attending educational programs in foreign countries. Grants are awarded based on compliance with eligibility requirements. Awarded grants are applied directly by the University to the student tuition billing. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual 2024 Eastern Cup 138945 107377 31568 3200 34642 26133 3933 2023 Eagle Classic 34380 34380 18728 15323 4239 0 173325 107377 65948 3200 53370 41456 8172 106198 -40250 true Educational grants/scholarships 4283 35443490 Resident hall discount/assistance 79 597839 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants are awarded to individuals based on compliance with eligibility requirements. Awarded grant and assistance amounts are applied by the University to the student tuition billing. X X true true X X X X X false false false false false false false true false Ronald Matthews President 320613 0 30000 0 3124 0 25056 0 27134 0 405927 0 0 0 Kenton Sparks Provost 146890 0 0 0 1247 0 26250 0 84922 0 259309 0 0 0 Trevor Jackson VP for Finance & Operations 200938 0 0 0 456 0 16442 0 20725 0 238561 0 0 0 Christine Mahan VP for Inst Research & Assessment 186484 0 0 0 671 0 14694 0 1464 0 203313 0 0 0 Luisa Wilsman VP for Advancement 168683 0 0 0 120 0 13295 0 3200 0 185298 0 0 0 Eric McCloy Chief Information Officer 135082 0 0 0 429 0 11069 0 23562 0 170142 0 0 0 Christa Lee-Chuvala Dean, College of Business and Leadership 130409 0 0 0 129 0 10269 0 18167 0 158974 0 0 0 Jacqueline Irving AVP for Student Development 138975 0 0 0 395 0 10886 0 8581 0 158837 0 0 0 Susan Edgar-Smith Dean - Education 133548 0 0 0 634 0 10400 0 11022 0 155604 0 0 0 William Crocker Head Coach Football 126827 0 0 0 96 0 7837 0 20055 0 154815 0 0 0 Schedule J, Part I, Line 1a Travel for companions The travel for companions is for the President's wife. The travel is for a bona fide business purpose and is not treated as taxable compensation. Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to the Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The Provost met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments The board approved nonfixed payments made in the form discretionary bonuses. A Delaware County Authority 231973437 000000000 2022-02-16 10328000 Refinance of 2006 bonds false false false B Delaware County Authority 231973437 245913KZ0 2012-06-29 21511845 Refinancing of 1999/2010 bonds and construction false false false C Delaware County Authority 231973437 000000000 2013-01-02 4180000 Refinance of 2007 bonds false false false A 1202000 10339146 811146 182402 9345598 2022 true false true true B 8670000 21824092 2313718 399018 3500000 15611356 2012 true false true true C 3470000 4180000 80000 4100000 2013 true false true true A false false false false 0.0 false false true B false false false false 0.0 false false true C false false false false 0.0 false false true A false true false false true true First National Bank 15.0 true false false false true B false false false true false false false false true C false false false true false false false false true A true B true C true Schedule K, Part II, Line 3 Column A and B The total proceeds of issue reported on Part II, Line 3 differs from Part I, column (e) due to the inclusion of investment earnings. Schedule K, Part IV, Line 2c COLUMN B Issuer name: Delaware County Authority The calculation for computing no rebate due was performed on 06/29/2017 Schedule K, Part IV, Line 2c COLUMN C Issuer name: Delaware County Authority The calculation for computing no rebate due was performed on 02/05/2018 X 3 37356 Selling cost 0 false true false Schedule M, Part I Column (b) The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 5,767,000 including grants of $ 0)(Revenue $ 2,477) Academic Support - Funds expended to provide support services for the core, instructional mission of the University including operation of libraries and laboratories, instructional technologies, assessment, and academic administration. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is composed of officers of the Board; the Chairpersons of Standing Committees of the Board; the President of the University, and such other Board members, not to exceed two in number, as shall be appointed by the Chairperson of the Board. Subject to the provisions of the University's Charter and Bylaws, the Executive Committee exercises all powers of the Board of Trustees in the interim between meetings of the Board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. Prior to filing the Form 990, the return is reviewed in detail by the VP for Finance & Operations, Director of Accounting & Finance, Treasurer (Chair of the Board Finance & Operations Committee), and the Chair of the Audit Committee. The Form 990 is distributed in electronic form to the entire board of Trustees prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is included in the employee handbook of the University, and it is monitored and enforced by departmental and/or divisional managers. Officers, trustees, and key employees are annually required to disclose interests that could give rise to conflicts. Should any potential conflicts of interest be disclosed, the trustee or officer would be asked to refrain from participation in any decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The compensation for the President is established by the Executive Compensation Committee of the Board of Trustees. The Committee reviews market data as to compensation levels for comparable positions at similar organizations, and it maintains minutes of its meetings. The most recent analysis was completed in February 2022 and included a review of a compensation survey completed by the CCCU, as well as an internal review of compensation reported by peer and aspirant institutions on their Form 990. Form 990, Part VI, Line 15b Process to establish compensation of other employees The President determines compensation for all other officers using comparability data and the deliberation and decision are documented. Form 990, Part VI, Line 19 Required documents available to the public The institution's governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the employee's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Income - Total Revenue: 656377, Related or Exempt Function Revenue: 656377, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of interest rate swap agreement - 69639; Change in value of beneficial interest in trusts - -58775; Change in value of annuities - -113817; Charitable Remainder Unitrust (2) Charitable Remainder Unitrust PA Eastern University Trust true Charitable Remainder Unitrust (1) Charitable Remainder Unitrust CT Eastern University Trust true false false false false false false false false false false false false false false false false false false false