Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
EIN 39-6787027 • 501(c)3 • Cedar Rapids, IA
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
Score unavailable
No filing with officer or executive compensation is available for this organization yet.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
Down$1,692,193
Down $8,742 (-0.5%) from 2011
Liabilities
Up$187,370
Up $21,454 (+13%) from 2011
Net Assets
Down$1,504,823
Down $30,196 (-2.0%) from 2011
Revenue
-
No earlier filing loaded for comparison.
Expenses
Up$337,324
Up $9,912 (+3.0%) from 2011
Net Income
-
No earlier filing loaded for comparison.
Most recent year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2012Facts available. Structured filing facts are available, but richer extracted sections are limited. | $1.69 | $0.19 | $1.50 | $0.34 | ||
| 2011Summary only. Only limited summary data is available for this year. | $1.70 | $0.17 | $1.54 | $0.24 | $0.33 | $0.09 |
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReview | 0 | 0 |
| IRS990/AccountsPayableAccruedExpenses/BOY | 0 | 356 |
| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 631 |
| IRS990/AccountsReceivable/BOY | 0 | 53445 |
| IRS990/AccountsReceivable/EOY | 0 | 48903 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/ActivityOrMissionDescription | 0 | PROVIDES FOR THE TRANSFER, USE, BENEFIT, MANAGEMENT, EXPENDITURES & DISTRIBUTIONS OF THIS PROPERTY AS COE COLLEGE SHALL FROM TIME TO TIME DETERMINE TO BE FOR THE BEST INTEREST AND WELFARE OF THE STUDENTS, FACULTY, STAFF PERSONNEL AND ALUMNI. THIS PROPERTY IS A STADIUM, FIELDS AND TRACK FOR PRACTICE AND COMPETITION OF SUCH SPORTS AS SOCCER, FOOTBALL, TRACK AND PHYSICAL EDUCATION AND CONDITIONING. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 1220 FIRST AVENUE NE |
| IRS990/AddressPrincipalOfficerUS/City | 0 | CEDAR RAPIDS |
| IRS990/AddressPrincipalOfficerUS/State | 0 | IA |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 52402 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 1 |
| IRS990/AuditCommittee | 0 | 1 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BenefitsPaidToMembersPriorYear | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | 0 |
| IRS990/BsnssRltnshpWithOrganization | 0 | 0 |
| IRS990/ChangesToOrganizingDocs | 0 | 0 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompensationFromOtherSources | 0 | 0 |
| IRS990/CompensationProcessCEO | 0 | 0 |
| IRS990/CompensationProcessOther | 0 | 0 |
| IRS990/ConflictOfInterestPolicy | 0 | 1 |
| IRS990/ConservationEasements | 0 | 0 |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | 1 |
| IRS990/ContributionsGrantsCurrentYear | 0 | 307128 |
| IRS990/ContributionsGrantsPriorYear | 0 | 238028 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 0 |
| IRS990/DeductibleContributionsOfArt | 0 | 0 |
| IRS990/DeductibleNonCashContributions | 0 | 0 |
| IRS990/DelegationOfManagementDuties | 0 | 0 |
| IRS990/DepreciationDepletion/ProgramServices | 0 | 128285 |
| IRS990/DepreciationDepletion/Total | 0 | 128285 |
| IRS990/DescribedIn501C3 | 0 | 1 |
| IRS990/Description | 0 | PROVIDING FOR THE TRANSFER, USE, BENEFIT, MANAGEMENT, EXPENDITURES & DISTRIBUTIONS OF THE ATHLETIC FACILITIES PROPERTY AS COE COLLEGE SHALL FROM TIME TO TIME DETERMINE TO BE FOR THE BEST INTEREST AND WELFARE OF THE STUDENTS, FACULTY AND ADMINISTRATIVE PERSONNEL |
| IRS990/DisregardedEntity | 0 | 0 |
| IRS990/DocumentRetentionPolicy | 0 | 1 |
| IRS990/DonorAdvisedFunds | 0 | 0 |
| IRS990/ElectionOfBoardMembers | 0 | 0 |
| IRS990/ExcessBenefitTransaction | 0 | 0 |
| IRS990/Expense | 0 | 336324 |
| IRS990/FamilyOrBusinessRelationship | 0 | 0 |
| IRS990/FederalGrantAuditRequired | 0 | 0 |
| IRS990/FeesForServicesAccounting/ManagementAndGeneral | 0 | 1000 |
| IRS990/FeesForServicesAccounting/Total | 0 | 1000 |
| IRS990/FinancialStatementConsolidated | 0 | X |
| IRS990/FollowSFAS117 | 0 | X |
| IRS990/ForeignActivities | 0 | 0 |
| IRS990/ForeignFinancialAccount | 0 | 0 |
| IRS990/ForeignOffice | 0 | 0 |
| IRS990/Form8282PropertyDisposedOf | 0 | 0 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 2.50 |
| IRS990/Form990PartVIISectionA/InstitutionalTrustee | 0 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | COE COLLEGE |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | TRUSTEE |
| IRS990/Form990ProvidedToGoverningBody | 0 | 1 |
| IRS990/FormersListed | 0 | 0 |
| IRS990/FSAudited | 0 | 1 |
| IRS990/FundraisingActivities | 0 | 0 |
| IRS990/FundsToPayPremiums | 0 | 0 |
| IRS990/Gaming | 0 | 0 |
| IRS990/Grants | 0 | 162632 |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 162632 |
| IRS990/GrantsAndSimilarAmntsPriorYear | 0 | 162863 |
| IRS990/GrantsToDomesticOrgs/ProgramServices | 0 | 162632 |
| IRS990/GrantsToDomesticOrgs/Total | 0 | 162632 |
| IRS990/GrantsToIndividuals | 0 | 0 |
| IRS990/GrantsToOrganizations | 0 | 1 |
| IRS990/GrantToRelatedPerson | 0 | 1 |
| IRS990/GrossReceipts | 0 | 307128 |
| IRS990/GroupReturnForAffiliates | 0 | 0 |
| IRS990/Hospital | 0 | 0 |
| IRS990/IndependentAuditFinancialStmt | 0 | 0 |
| IRS990/IndoorTanningServices | 0 | 0 |
| IRS990/InfoInScheduleOPartIII | 0 | X |
| IRS990/InfoInScheduleOPartVI | 0 | X |
| IRS990/Insurance/ProgramServices | 0 | 2016 |
| IRS990/Insurance/Total | 0 | 2016 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 0 |
| IRS990/InvestmentIncomePriorYear | 0 | 0 |
| IRS990/InvestmentInJointVenture | 0 | 0 |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 1302912 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 2673173 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 1403848 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 1370261 |
| IRS990/LoanToOfficerOrDQP | 0 | 0 |
| IRS990/LobbyingActivities | 0 | 0 |
| IRS990/LocalChapters | 0 | 0 |
| IRS990/MaterialDiversionOrMisuse | 0 | 0 |
| IRS990/MembersOrStockholders | 0 | 0 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 1 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | PROVIDES FOR THE TRANSFER, USE, BENEFIT, MANAGEMENT, EXPENDITURES & DISTRIBUTIONS OF THIS PROPERTY AS COE COLLEGE SHALL FROM TIME TO TIME DETERMINE TO BE FOR THE BEST INTEREST AND WELFARE OF THE STUDENTS, FACULTY, STAFF PERSONNEL AND ALUMNI. THIS PROPERTY IS A STADIUM, FIELDS AND TRACK FOR PRACTICE AND COMPETITION OF SUCH SPORTS AS SOCCER, FOOTBALL, TRACK AND PHYSICAL EDUCATION AND CONDITIONING. |
| IRS990/MoreThan5000KToIndividuals | 0 | 0 |
| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | JAMES R PHIFER |
| IRS990/NbrIndependentVotingMembers | 0 | 0 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 1 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 1 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 1535019 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 1504823 |
| IRS990/NetUnrelatedBusinessTxblIncome | 0 | 0 |
| IRS990/NoListedPersonsCompensated | 0 | X |
| IRS990/NonDeductibleContributions | 0 | 0 |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 0 |
| IRS990/NumberIndependentVotingMembers | 0 | 0 |
| IRS990/NumberIndividualsGT100K | 0 | 0 |
| IRS990/NumberOfContractorsGT100K | 0 | 0 |
| IRS990/NumberOfEmployees | 0 | 0 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | 0 |
| IRS990/OfficerMailingAddress | 0 | 0 |
| IRS990/Organization501c3 | 0 | X |
| IRS990/OtherExpensePriorYear | 0 | 164549 |
| IRS990/OtherExpensesCurrentYear | 0 | 174692 |
| IRS990/OtherExpenses/Description | 0 | ATHLETIC PLAYING FIELD |
| IRS990/OtherExpenses/Description | 1 | UTILITIES |
| IRS990/OtherExpenses/Description | 2 | SUPPLIES |
| IRS990/OtherExpenses/ProgramServices | 0 | 34428 |
| IRS990/OtherExpenses/ProgramServices | 1 | 8011 |
| IRS990/OtherExpenses/ProgramServices | 2 | 952 |
| IRS990/OtherExpenses/Total | 0 | 34428 |
| IRS990/OtherExpenses/Total | 1 | 8011 |
| IRS990/OtherExpenses/Total | 2 | 952 |
| IRS990/OtherLiabilities/BOY | 0 | 165560 |
| IRS990/OtherLiabilities/EOY | 0 | 186739 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/OtherRevenuePriorYear | 0 | 0 |
| IRS990/PartialLiquidation | 0 | 0 |
| IRS990/PoliticalActivities | 0 | 0 |
| IRS990/PremiumsPaid | 0 | 0 |
| IRS990/PriorExcessBenefitTransaction | 0 | 0 |
| IRS990/ProfessionalFundraising | 0 | 0 |
| IRS990/ProgramServiceRevenueCY | 0 | 0 |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 0 |
| IRS990/ProhibitedTaxShelterTrans | 0 | 0 |
| IRS990/QuidProQuoContributions | 0 | 0 |
| IRS990/ReconcilationOtherChanges | 0 | 0 |
| IRS990/ReconcilationRevenueExpenses | 0 | -30196 |
| IRS990/RegularMonitoringEnforcement | 0 | 1 |
| IRS990/RelatedEntity | 0 | 1 |
| IRS990/RelatedOrganizations | 0 | 307128 |
| IRS990/RelatedOrgControlledEntity | 0 | 0 |
| IRS990/ReportFin48Footnote | 0 | 1 |
| IRS990/ReportInvestOthSecurities | 0 | 0 |
| IRS990/ReportLandBldgEquip | 0 | 1 |
| IRS990/ReportOtherAssets | 0 | 0 |
| IRS990/ReportOtherLiabilities | 0 | 1 |
| IRS990/ReportProgRelInvest | 0 | 0 |
| IRS990/RevenuesLessExpensesCY | 0 | -30196 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | -89384 |
| IRS990/SalariesEtcCurrentYear | 0 | 0 |
| IRS990/SalariesEtcPriorYear | 0 | 0 |
| IRS990/SavingsAndTempCashInvestments/BOY | 0 | 243642 |
| IRS990/SavingsAndTempCashInvestments/EOY | 0 | 273029 |
| IRS990ScheduleA/ContribBy35ControlledEntity | 0 | 0 |
| IRS990ScheduleA/ContribByControllingIndividual | 0 | 0 |
| IRS990ScheduleA/ContributionByRelatedParty | 0 | 0 |
| IRS990ScheduleA/SumOfAmounts | 0 | 162632 |
| IRS990ScheduleA/SupportedOrgInformation/Amount | 0 | 162632 |
| IRS990ScheduleA/SupportedOrgInformation/EIN | 0 | 420686467 |
| IRS990ScheduleA/SupportedOrgInformation/ListedInGoverningDoc | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformation/Name/BusinessNameLine1 | 0 | COE COLLEGE |
| IRS990ScheduleA/SupportedOrgInformation/OrganizedInUS | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformation/SupportedOrganizationNotified | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformation/TypeOfOrganization | 0 | 2 |
| IRS990ScheduleA/SupportingOrg509a3Type1 | 0 | X |
| IRS990ScheduleA/SupportingOrganization509a3 | 0 | X |
| IRS990ScheduleA/TotalNumberOfSupportedOrgs | 0 | 1 |
| IRS990ScheduleB/ContributorInfo/AggregateContributions | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNumber | 0 | RESTRICTED |
| IRS990/ScheduleBRequired | 0 | 1 |
| IRS990ScheduleD/Buildings/BookValue | 0 | 438821 |
| IRS990ScheduleD/Buildings/Depreciation | 0 | 194043 |
| IRS990ScheduleD/Buildings/OtherCostOrOtherBasis | 0 | 632864 |
| IRS990ScheduleD/Equipment/BookValue | 0 | 85226 |
| IRS990ScheduleD/Equipment/Depreciation | 0 | 58548 |
| IRS990ScheduleD/Equipment/OtherCostOrOtherBasis | 0 | 143774 |
| IRS990ScheduleD/ExcessOrDeficitForYear | 0 | -30196 |
| IRS990ScheduleD/ExcessOrDeficitPerFS | 0 | -30196 |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | THE COLLEGE IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE COLLEGE FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2012 AND 2011, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE COLLEGE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS ENDED JUNE 30, 2008 AND PRIOR. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 0 | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 0 | PART X: |
| IRS990ScheduleD/Land/BookValue | 0 | 357247 |
| IRS990ScheduleD/Land/OtherCostOrOtherBasis | 0 | 357247 |
| IRS990ScheduleD/LeaseholdImprovements/BookValue | 0 | 488967 |
| IRS990ScheduleD/LeaseholdImprovements/Depreciation | 0 | 1044636 |
| IRS990ScheduleD/LeaseholdImprovements/OtherCostOrOtherBasis | 0 | 1533603 |
| IRS990ScheduleD/OtherLandBuildings/BookValue | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildings/Depreciation | 0 | 5685 |
| IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis | 0 | 5685 |
| IRS990ScheduleD/OtherLiabilities/Amount | 0 | 186739 |
| IRS990ScheduleD/OtherLiabilities/Description | 0 | DUE TO COE COLLEGE |
| IRS990ScheduleD/TotalExpenses | 0 | 337324 |
| IRS990ScheduleD/TotalOfAmounts | 0 | 186739 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 1370261 |
| IRS990ScheduleD/TotalRevenue | 0 | 307128 |
| IRS990ScheduleI/Form990ScheduleIPartIV/Explanation | 0 | SCHEDULE I, PART I, LINE 2: THE TRUST DOCUMENT SPECIFIES THAT CERTAIN FUNDS ARE TO BE DISTRIBUTED TO COE COLLEGE. |
| IRS990ScheduleI/Form990ScheduleIPartIV/Identifier | 0 | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: |
| IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference | 0 | PART I, LINE 2: |
| IRS990ScheduleI/RecipientTable/AddressUS/AddressLine1 | 0 | 1220 1ST AVE NE |
| IRS990ScheduleI/RecipientTable/AddressUS/City | 0 | CEDAR RAPIDS |
| IRS990ScheduleI/RecipientTable/AddressUS/State | 0 | IA |
| IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode | 0 | 52402 |
| IRS990ScheduleI/RecipientTable/AmountOfCashGrant | 0 | 162632 |
| IRS990ScheduleI/RecipientTable/EINOfRecipient | 0 | 420686467 |
| IRS990ScheduleI/RecipientTable/IRCSection | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrant | 0 | GENERAL OPERATING FUND |
| IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine1 | 0 | COE COLLEGE |
| IRS990ScheduleI/RecordsMaintained | 0 | 1 |
| IRS990/ScheduleJRequired | 0 | 0 |
| IRS990ScheduleL/Form990ScheduleLPartIII/AmountOfGrant | 0 | 162632 |
| IRS990ScheduleL/Form990ScheduleLPartIII/NameOfInterestedBusiness/BusinessNameLine1 | 0 | COE COLLEGE |
| IRS990ScheduleL/Form990ScheduleLPartIII/RelationshipWithOrganization | 0 | TRUSTEE/SUPPORTED ORGANIZATION |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | COE COLLEGE IS THE TRUSTEE AND SOLE BENEFICIARY OF THE TRUST. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | COE COLLEGE'S BUDGET AND AUDIT SUBCOMMITTEE OF THE BOARD OF TRUSTEES CONDUCTS A THOROUGH REVIEW OF ALL FORM 990'S FILED BY THE COLLEGE PRIOR TO BEING FILED WITH THE IRS. THE SUBCOMMITTEE RECEIVES THE RETURNS FROM THE PAID PREPARER, MCGLADREY LLP. THE SUBCOMMITTEE AND A REPRESENTATIVE FROM MCGLADREY REVIEW THE RETURNS TOGETHER. THE BOARD OF TRUSTEES ARE ADVISED OF THE REVIEW BY THE BUDGET AND AUDIT SUBCOMMITTEE THAT THE RETURNS ARE AVAILABLE FOR FURTHER REVIEW BY ANY BOARD MEMBER AND THAT THE RETURNS WILL BE FILED BY THE DUE DATES. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | COE COLLEGE CONFLICT OF INTEREST POLICY ALSO COVERS THE K RAYMOND CLARK ATHLETIC FACILITIES TRUST. THERE IS A RESOLUTION ADOPTING THAT POLICY AND THE CONFLICT OF INTEREST. COE COLLEGE REQUIRES ALL TRUSTEES, OFFICERS OR KEY EMPLOYEES AND SUBSTANTIAL CONTRIBUTORS TO ANNUALLY COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE CONCERNING TRANSACTIONS WITH COE COLLEGE. THE CONTROLLER FOR THE COLLEGE RECEIVES COMPLETED QUESTIONNAIRES AND REVIEWS AND SUBMITS COMMENTS AND FINDINGS TO THE PRESIDENT OF THE COLLEGE AND THE CHAIRMAN OF THE BOARD OF TRUSTEES. THE CHAIRMAN OF THE BOARD THEN REVIEWS AND INFORMS THE FULL BOARD OF ANY ISSUES OR ACTIONS REQUIRED INCLUDING MONITORING WITH AN OVERSIGHT COMMITTEE IF NECESSARY. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | FORM 990 PART VI SECTION B LINE 15 TRUST DOES NOT PAY ANY COMPENSATION; THEREFORE IT DOES NOT NEED TO HAVE SUCH PROCESSES IN PLACE. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | THE TRUST'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENT ARE NOT MADE AVAILABLE TO THE PUBLIC. THE IRS FORM 990 FILED BY K. RAYMOND CLARK ATHLETIC FACILITIES TRUST IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/ScheduleORequired | 0 | 1 |
| IRS990ScheduleR/ExchangeOfAssets | 0 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 0 | 1220 FIRST AVE NE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 1 | 1220 FIRST AVE NE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 2 | 1220 FIRST AVE NE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 3 | 1220 FIRST AVE NE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 0 | CEDAR RAPIDS |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 1 | CEDAR RAPIDS |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 2 | CEDAR RAPIDS |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 3 | CEDAR RAPIDS |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 0 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 1 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 2 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 3 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 0 | 52402 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 1 | 52402 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 2 | 52402 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 3 | 52402 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 0 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 1 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 2 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 3 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityNA | 0 | N/A |
| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityName/BusinessNameLine1 | 0 | COE COLLEGE |
| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityName/BusinessNameLine1 | 1 | COE COLLEGE |
| IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityName/BusinessNameLine1 | 2 | COE COLLEGE |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 0 | 396787527 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 1 | 396787028 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 2 | 396787026 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 3 | 420686467 |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 0 | 501(C)(3) |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 1 | 501(C)(3) |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 2 | 501(C)(3) |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 3 | 501(C)(3) |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 0 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 1 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 2 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 3 | IA |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 0 | K RAYMOND CLARK CHARITABLE TURST |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 1 | K RAYMOND CLARK ALUMNI CENTER TRUST |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 2 | K RAYMOND CLARK RACQUET CENTER TRUST |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 3 | COE COLLEGE |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 0 | SUPPORTING TRUST |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 1 | SUPPORTING TRUST |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 2 | SUPPORTING TRUST |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 3 | EDUCATIONAL |
| IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus | 0 | 11A |
| IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus | 1 | 11A |
| IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus | 2 | 11A |
| IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus | 3 | 2 |
| IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg | 0 | 1 |
| IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg | 0 | 1 |
| IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrg | 0 | 0 |
| IRS990ScheduleR/OtherTransferFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/OtherTransferToOtherOrg | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgs | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOtherOrgs | 0 | 0 |
| IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrg | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrg | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs | 0 | 0 |
| IRS990ScheduleR/SaleOfAssetsToOtherOrg | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilities | 0 | 0 |
| IRS990ScheduleR/SharingOfPaidEmployees | 0 | 0 |
| IRS990/School | 0 | 0 |
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| IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine1 | 0 | RICHARD E RHEINSCHMIDT |
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| IRS990/UnrestrictedNetAssets/EOY | 0 | 1504823 |
| IRS990/UponRequest | 0 | X |
| IRS990/WebSite | 0 | N/A |
| IRS990/WhistleblowerPolicy | 0 | 1 |
| IRS990/YearFormation | 0 | 2005 |
| ReturnHeader/BuildTS | 0 | 2016-02-24 21:20:13Z |
| ReturnHeader/Filer/EIN | 0 | 396787027 |
| ReturnHeader/Filer/Name/BusinessNameLine1 | 0 | K RAYMOND CLARK ATHLETIC FACILITIES TRUST |
| ReturnHeader/Filer/NameControl | 0 | KRAY |
| ReturnHeader/Filer/Phone | 0 | 3193998643 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | C/O BUSINESS OFFICE 1220 FIRST AVE |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | NE |
| ReturnHeader/Filer/USAddress/City | 0 | CEDAR RAPIDS |
| ReturnHeader/Filer/USAddress/State | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 52402 |
| ReturnHeader/Officer/AuthorizeThirdParty | 0 | 1 |
| ReturnHeader/Officer/DateSigned | 0 | 2012-11-12 |
| ReturnHeader/Officer/Name | 0 | RICHARD E RHEINSCHMIDT |
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| ReturnHeader/Officer/Title | 0 | CONTROLLER |
| ReturnHeader/PreparerFirm/EIN | 0 | 420714325 |
| ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1 | 0 | MCGLADREY LLP |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1 | 0 | 221 THIRD AVENUE SE STE 300 |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City | 0 | CEDAR RAPIDS |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State | 0 | IA |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode | 0 | 524011512 |
| ReturnHeader/Preparer/Name | 0 | KAY HEGARTY |
| ReturnHeader/Preparer/Phone | 0 | 3192985333 |
| ReturnHeader/ReturnType | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDate | 0 | 2011-07-01 |
| ReturnHeader/TaxPeriodEndDate | 0 | 2012-06-30 |
| ReturnHeader/TaxYear | 0 | 2011 |
| ReturnHeader/Timestamp | 0 | 2012-11-13T15:58:28-06:00 |
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