Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Cardinal Properties
EIN 20-1872207 • 501(c)3 • Muncie, IN
Profile
Cardinal properties, inc. Receives, holds, manages, and disposes of real estate, interests in real estate (including conservation easements), and tangible and intangible personal property for the benefit of ball state university foundation.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.53x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Down$6,573,170
Down $23,559 (-0.4%) from 2023
Liabilities
Up$10,262,864
Up $190,605 (+1.9%) from 2023
Net Assets
Down-$3,689,694
Down $214,164 (-6.2%) from 2023
Revenue
Down$492,197
Down $239,274 (-33%) from 2023
Expenses
Down$706,361
Down $266,156 (-27%) from 2023
Net Income
Up-$214,164
Up $26,882 (+11%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,573,170
- Liabilities
- $10,262,864
- Net assets
- -$3,689,694
- Revenue
- $492,197
- Expenses
- $706,361
- Net income
- -$214,164
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Apr 21, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $550,370
Mission and Program Overview
Mission
Cardinal properties, inc. Receives, holds, manages, and disposes of real estate, interests in real estate (including conservation easements), and tangible and intangible personal property for the benefit of ball state university foundation.
Cardinal properties, inc. Accepts and manages real estate, interests in real estate, and tangible and intangible personal property for the benefit of bsu foundation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,530,988 | $6,546,631 | ▲ $15,643 |
| Cash and Non-Interest-Bearing Accounts | $65,741 | $26,539 | ▼ $39,202 |
| Savings and Temporary Cash Investments | $0 | - | - |
| Accounts Receivable | $0 | - | - |
| Other Notes and Loans Receivable, Net | $0 | - | - |
| Pledges and Grants Receivable | $0 | - | - |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Investments in Publicly Traded Securities | $0 | - | - |
| Intangible Assets | $0 | - | - |
| Inventories for Sale or Use | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Prepaid Expenses and Deferred Charges | $0 | - | - |
| Total Assets | $6,596,729 | $6,573,170 | ▼ $23,559 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $9,461,885 | $10,004,888 | ▲ $543,003 |
| Mortgage Notes Payable Secured by Investment Property | $400,000 | $200,000 | ▼ $200,000 |
| Accounts Payable and Accrued Expenses | $210,374 | $57,976 | ▼ $152,398 |
| Grants Payable | $0 | - | - |
| Deferred Revenue | $0 | - | - |
| Escrow Account Liability | $0 | - | - |
| Tax Exempt Bond Liabilities | $0 | - | - |
| Total Liabilities | $10,072,259 | $10,262,864 | ▲ $190,605 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $-34,012 | $-34,012 | → $0 |
| Net Assets Without Donor Restrictions | $-3,441,518 | $-3,655,682 | ▼ $214,164 |
| Total Net Assets Fund Balance | $-3,475,530 | $-3,689,694 | ▼ $214,164 |
| Total Liabilities and Net Assets / Fund Balance | $6,596,729 | $6,573,170 | ▼ $23,559 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $3,861,366 | - | $3,861,366 |
| Buildings | $2,685,265 | $1,099,228 | $3,784,493 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| William P Cooper | Board Member (beg 3/24) | $109,875 | $109,875 |
Board Members and Trustees
| Name | Title |
|---|---|
| Randall E Pond | Board President |
| Kenneth R Briner | Board Vice President |
| Alan T Finn | Board Member |
| Geoffrey S Mearns | Board Member |
| Gregory Zimmerman | Board Member |
| Jean Kramer Crosby | Board Member |
| Sundesh Shah | Board Member |
| Donald Ray Allen | Board Member (end 3/24) |
| Stephen J Wachtmann | Board Secretary/Treasurer |
| Michael Ray | Ex Officio Board Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $505,229
- Investment Income
- $-44,258
- Other Revenue
- $31,226
- Change in Net Assets
- $-214,164
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $492,197
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $13,915
- Other Revenue Adjustments
- $0
- Total Revenue per Audited Statements
- $506,112
- Total Revenue per Form 990
- $492,197
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $706,361 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $313,079 | - | - | $313,079 |
| Depreciation Depletion | $135,683 | - | - | $135,683 |
| Insurance | $113,443 | - | - | $113,443 |
| Interest | $36,182 | - | - | $36,182 |
| Occupancy | $27,956 | - | - | $27,956 |
| Fees for Services Legal | - | $7,163 | - | $7,163 |
| Fees for Services Accounting | - | $3,518 | - | $3,518 |
| Other Expenses | $2,125 | - | - | $2,125 |
| Advertising | $500 | - | - | $500 |
| Fees for Services Other | $0 | $65 | $0 | $65 |
| Total Functional Expenses | $695,615 | $10,746 | $0 | $706,361 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $720,276 |
| Expenses per Audited Statements | $706,361 |
| Total Expenses per Form 990 | $706,361 |
| Expenses Not Reported on Form 990 | $13,915 |
| Expenses Not Reported on Financial Statements | $0 |
| Other Expense Adjustments | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payable to Ball State Univ Fdn | $10,004,888 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Line 15 PROCESS TO REVIEW COMPENSATION
“Cardinal properties does not have employees. Per the administrative agreement with ball state university foundation, cardinal properties is provided employees from ball state university foundation. Jean kramer crosby, stephen wachtmann, william cooper, and donald ray allen are paid by ball state university foundation. Geoffrey mearns and alan finn are paid by ball state university. Compensation for these individuals is decided through ball state university's process.”
Form 990, Part VI, Line 1B NUMBER OF INDEPENDENT BOARD MEMBERS
“As of 6/30/2024, jean kramer crosby, stephen wachtmann, and william cooper are paid employees of ball state university foundation, a related organization. Geoffrey mearns and alan finn are paid employees of ball state university, a related organization. These individuals are non-independent board members.”
Form 990, Part VI, Line 3 Delegation of management duties
“Cardinal properties has requested that ball state university foundation, a related entity, provide cardinal properties with certain administrative services in order to keep cardinal properties' administrative costs to a minimum. The provision of such services in order to allow cardinal properties to pursue its charitable purposes is in furtherance of the charitable purposes of ball state university foundation. Administrative services provided by ball state university foundation include: fund accounting and auditing, administrative support, clerical support, payroll taxes and employee benefit support, office supplies and equipment use, and office space. All of the properties owned by cardinal properties are contracted to an outside firm to manage, campus rentals.”
Form 990, Part VI, Line 6 Classes of members or stockholders
“Ball state university foundation is the sole member.”
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The form 990 and related schedules are appropriately reviewed by the audit committee and an independent accounting firm. The form 990 and schedules are then provided to the full board prior to submission to the irs.”
Form 990, Part VI, Line 12C Conflict of interest policy
“An annual questionnaire is required to be completed by all board members. The questionnaire requires all interested persons to disclose personal conflicts of interest. Upon disclosure of an interest, the board discusses the potential conflict without the interested person present to determine if a conflict actually exists. The board then determines the appropriate action after analyzing the conflict, including recusal from discussions relating to the conflict.”
Form 990, Part VI, Line 19 Required documents available to the public
“Cardinal properties makes its governing documents, conflict of interest policy, and audited financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Cardinal Properties
- EIN
- 20-1872207
- Phone
- 7652858312
- Address
- 2800 W Bethel Avenue, Muncie, IN 47304
Signing Officer
- Name
- Randall Pond
- Title
- President
- Phone
- 7652858312
- Signed
- 2025-04-21
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2003
- Legal Domicile
- In
- Voting Board Members
- 10
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Forvis Mazars LLP
- Address
- 820 Massachusetts Ave Suite 1370, Indianapolis, IN 46204
- Preparer
- Nicole Fishback
- Phone
- 3173834000
Supplemental Narrative
Additional Explanations
Form 990, Part IV, Line 12B AUDITED FINANCIAL STATEMENTS
“The audited financial statements were prepared in accordance with generally accepted accounting principles on a consolidated basis with ball state university foundation, cardinal funds, and ball state alumni association, inc. Ball state university foundation has established a committee for the oversight of the audit.”
Financial Statement Notes
Schedule D, Part X, Line 2 ASC 740 DISCLOSURE
“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
“Rental Expenses - 13915”
Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990
“Rental Expenses - 13915”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Ex Officio Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER (BEG 3/24) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -44258 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 550370 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 37543 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 113443 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 113443 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 36182 |
| IRS990/InterestGrp/TotalAmt | 0 | 36182 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6530988 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6546631 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7645859 |
| IRS990/LegalDomicileStateCd | 0 | IN |
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| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 13915 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | CARDINAL PROPERTIES, INC. RECEIVES, HOLDS, MANAGES, AND DISPOSES OF REAL ESTATE, INTERESTS IN REAL ESTATE (INCLUDING CONSERVATION EASEMENTS), AND TANGIBLE AND INTANGIBLE PERSONAL PROPERTY FOR THE BENEFIT OF BALL STATE UNIVERSITY FOUNDATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 400000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 200000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -3475530 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -3689694 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -44258 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -44258 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 23628 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 23628 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -3441518 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -3655682 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 27956 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27956 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Real Estate Tax |
| IRS990/OtherExpensesGrp/Desc | 1 | Other Expense |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 66647 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2125 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 66647 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2125 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 9461885 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10004888 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7598 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 7598 |
| IRS990/OtherRevenueTotalAmt | 0 | 7598 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Randall Pond President |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Student Housing Rental |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 505229 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 505229 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 179500 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 169359 |
| IRS990/PYInvestmentIncomeAmt | 0 | 401 |
| IRS990/PYOtherExpensesAmt | 0 | 803158 |
| IRS990/PYOtherRevenueAmt | 0 | 228016 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 323554 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -241046 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 972517 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 731471 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -214164 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 23628 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 512827 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 356024566 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 5 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Ball State University Foundation Inc |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2685265 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1099228 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3784493 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 13915 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 706361 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3861366 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3861366 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 13915 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 10004888 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Payable to Ball State Univ Fdn |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 13915 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 13915 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 492197 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Rental Expenses - 13915 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Rental Expenses - 13915 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 ASC 740 DISCLOSURE |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6546631 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 706361 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10004888 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 492197 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 506112 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 720276 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 1000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 8500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 1000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 1000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 4 | 4000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 165597 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 1177734 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 269572 |
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