Civic Intelligence

Sterling College

EIN 48-0543728 • 501(c)3 • Sterling, KS

View Organization Page

Profile

Baccalaureate degree granting institution of higher education.

125 W Cooper StSterling, KS 67579

www.sterling.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.27x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.57x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

17th percentile

-11%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-5.7%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-8.4%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$43,889,352

Down $1,324,057 (-2.9%) from 2023

Liabilities

Up

$12,548,260

Up $673,250 (+5.7%) from 2023

Net Assets

Down

$31,341,092

Down $1,997,307 (-6.0%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin17th percentile

Revenue

Down

$21,642,605

Down $1,585,152 (-6.8%) from 2023

Expenses

Up

$24,996,986

Up $1,150,055 (+4.8%) from 2023

Net Income

Down

-$3,354,381

Down $2,735,207 (-442%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $21,337,537Liabilities 2010: $9,122,735Net Assets 2010: $12,214,8022010Assets 2011: $22,834,989Liabilities 2011: $8,567,642Net Assets 2011: $14,267,3472011Assets 2012: $22,114,009Liabilities 2012: $9,045,095Net Assets 2012: $13,068,9142012Assets 2013: $26,440,465Liabilities 2013: $9,900,431Net Assets 2013: $16,540,0342013Assets 2014: $26,872,459Liabilities 2014: $9,633,105Net Assets 2014: $17,239,3542014Assets 2015: $29,438,325Liabilities 2015: $10,837,545Net Assets 2015: $18,600,7802015Assets 2016: $29,683,573Liabilities 2016: $11,420,425Net Assets 2016: $18,263,1482016Assets 2017: $38,450,619Liabilities 2017: $12,652,282Net Assets 2017: $25,798,3372017Assets 2018: $45,636,593Liabilities 2018: $12,963,066Net Assets 2018: $32,673,5272018Assets 2019: $49,393,182Liabilities 2019: $14,334,628Net Assets 2019: $35,058,5542019Assets 2020: $46,312,615Liabilities 2020: $12,520,852Net Assets 2020: $33,791,7632020Assets 2021: $48,239,641Liabilities 2021: $10,863,217Net Assets 2021: $37,376,4242021Assets 2022: $45,489,397Liabilities 2022: $12,173,898Net Assets 2022: $33,315,4992022Assets 2023: $45,213,409Liabilities 2023: $11,875,010Net Assets 2023: $33,338,3992023Assets 2024: $43,889,352Liabilities 2024: $12,548,260Net Assets 2024: $31,341,0922024

Highlighted filing

2024

Assets$43,889,352
Liabilities$12,548,260
Net Assets$31,341,092
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $17,387,8652010Expenses 2011: $18,086,1762011Expenses 2012: $18,863,1912012Revenue 2013: $18,809,246Expenses 2013: $18,603,867Net Income 2013: $205,3792013Revenue 2014: $19,437,547Expenses 2014: $19,591,037Net Income 2014: -$153,4902014Revenue 2015: $22,193,147Expenses 2015: $20,947,541Net Income 2015: $1,245,6062015Revenue 2016: $21,810,324Expenses 2016: $22,052,467Net Income 2016: -$242,1432016Revenue 2017: $28,676,195Expenses 2017: $21,381,574Net Income 2017: $7,294,6212017Revenue 2018: $29,182,073Expenses 2018: $22,501,458Net Income 2018: $6,680,6152018Revenue 2019: $24,798,488Expenses 2019: $22,666,666Net Income 2019: $2,131,8222019Revenue 2020: $19,510,953Expenses 2020: $20,397,332Net Income 2020: -$886,3792020Revenue 2021: $23,158,427Expenses 2021: $21,167,566Net Income 2021: $1,990,8612021Revenue 2022: $21,210,039Expenses 2022: $23,481,842Net Income 2022: -$2,271,8032022Revenue 2023: $23,227,757Expenses 2023: $23,846,931Net Income 2023: -$619,1742023Revenue 2024: $21,642,605Expenses 2024: $24,996,986Net Income 2024: -$3,354,3812024

Highlighted filing

2024

Revenue$21,642,605
Expenses$24,996,986
Net Income-$3,354,381
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,889,352
Liabilities
$12,548,260
Net assets
$31,341,092
Revenue
$21,642,605
Expenses
$24,996,986
Net income
-$3,354,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$43.9$12.5$31.3$21.6$25.0$3.35
2023Detailed filing. Detailed filing data is available for this year.$45.2$11.9$33.3$23.2$23.8$0.62
2022Detailed filing. Detailed filing data is available for this year.$45.5$12.2$33.3$21.2$23.5$2.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.2$10.9$37.4$23.2$21.2$1.99
2020Detailed filing. Detailed filing data is available for this year.$46.3$12.5$33.8$19.5$20.4$0.89
2019Detailed filing. Detailed filing data is available for this year.$49.4$14.3$35.1$24.8$22.7$2.13
2018Detailed filing. Detailed filing data is available for this year.$45.6$13.0$32.7$29.2$22.5$6.68
2017Detailed filing. Detailed filing data is available for this year.$38.5$12.7$25.8$28.7$21.4$7.29
2016Detailed filing. Detailed filing data is available for this year.$29.7$11.4$18.3$21.8$22.1$0.24
2015Detailed filing. Detailed filing data is available for this year.$29.4$10.8$18.6$22.2$20.9$1.25
2014Detailed filing. Detailed filing data is available for this year.$26.9$9.63$17.2$19.4$19.6$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.4$9.90$16.5$18.8$18.6$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.1$9.05$13.1$18.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.8$8.57$14.3$18.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.3$9.12$12.2$17.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 26, 2025
Return Version
2023v6.0
Gross Receipts
$22,206,929
Mission and Program Overview

Mission

Baccalaureate degree granting institution of higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,309,207$14,541,357▼ $767,850
Investments Other Securities$12,266,012$13,393,374▲ $1,127,362
Pledges and Grants Receivable$10,218,937$9,714,217▼ $504,720
Investments in Publicly Traded Securities$3,901,827$4,153,428▲ $251,601
Cash and Non-Interest-Bearing Accounts$171,048$634,363▲ $463,315
Other Notes and Loans Receivable, Net$359,457$338,101▼ $21,356
Accounts Receivable$362,361$245,831▼ $116,530
Inventories for Sale or Use$142,564$111,954▼ $30,610
Prepaid Expenses and Deferred Charges$3,440$3,591▲ $151
Total Assets$45,213,409$43,889,352▼ $1,324,057
Other Assets Total$2,478,556$753,136▼ $1,725,420
Liabilities
Other Liabilities$6,385,840$5,489,776▼ $896,064
Tax Exempt Bond Liabilities$3,606,887$4,509,529▲ $902,642
Accounts Payable and Accrued Expenses$1,658,043$2,345,245▲ $687,202
Deferred Revenue$224,240$203,710▼ $20,530
Total Liabilities$11,875,010$12,548,260▲ $673,250
Net Assets / Fund Balance
Net Assets With Donor Restrictions$26,034,431$26,893,103▲ $858,672
Net Assets Without Donor Restrictions$7,303,968$4,447,989▼ $2,855,979
Total Net Assets Fund Balance$33,338,399$31,341,092▼ $1,997,307
Total Liabilities and Net Assets / Fund Balance$45,213,409$43,889,352▼ $1,324,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,377,588$19,624,598$25,002,186
Equipment$8,553,901-$8,553,901
Land$609,868-$609,868
Other Securities$65,800--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,214,542$429,617▲ $1,197,822$-314,957$13,527,024
2023$13,468,512$78,257▲ $609,363$1,941,590$12,214,542
2022$15,320,526$26,285▼ $1,454,273$424,026$13,468,512
2021$13,477,584$339,000▲ $1,779,996$276,054$15,320,526
2020$17,293,994$265,028▼ $292,210$3,570,445$13,477,584
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott RichCollege PresFT$191,119$22,327$213,446
Scott RichCollege President-$191,119$22,327$213,446
Kenneth BrownVP AcademicFT$104,032$18,644$122,676
Michelle HallCFOFT$65,621$7,299$72,920

Board Members and Trustees

NameTitle
Randall HenryBoard Chair
Carol SibleyBoard Member
Daryl NussBoard Member
Donald R ReedBoard Member
Dr H Daniel FahrenholtzBoard Member
Dr Ray FaragBoard Member
Dwight NicholsBoard Member
Heather MccreeryBoard Member
Jason WestBoard Member
Mary KnechtBoard Member
Pam HeadBoard Member
Parker SmithBoard Member
Peter TeagueBoard Member
Rachel MillerBoard Member
Randy MageeBoard Member
Rev Ben RayBoard Member
Matt JaegerBoard Secret
Glennys DoaneBoard Vice C

Highest Paid Contractors

ContractorServicesLocationCompensation
Compass GroupFood Service91337 COMPASS CENTER DRIVE, Chicago, IL 60693$1,640,418
Kansas Independent College FundProf Services700 S KANSAS AVE, Topeka, KS 66603-3889$1,041,419
JenzabarSoftware SrvcsPO BOX 845588, Boston, MA 02284-5588$422,736
Sterling Rhodes LLCDorm Rental Own12320 SAINT ANDREWS DR, Oklahoma City, OK 73120$386,832
Revenue and Support

Revenue Composition

Contributions and Grants
$2,464,605
Program Service Revenue
$18,966,970
Investment Income
$228,079
Other Revenue
$-17,049
Change in Net Assets
$-3,354,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,664,317
Revenue Not Reported on Financial Statements
$-21,712
Revenue Not Reported on Form 990
$-7,362,698
Other Revenue Adjustments
$-83,214
Total Revenue per Audited Statements
$14,301,619
Total Revenue per Form 990
$21,642,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,739,007
Grants and Similar Amounts Paid$8,719,772
Salaries, Compensation, and Employee Benefits$7,538,207
Total Fundraising Expense$458,925
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$8,719,772--$8,719,772
Other Salaries and Wages$5,070,634$836,920$243,883$6,151,437
Depreciation Depletion$864,674$100,149-$964,823
Occupancy$799,708$130,685$1,860$932,253
Other Employee Benefits$488,453$101,127$13,152$602,732
Office Expenses$389,895$99,568$6,447$495,910
Other Expenses$537,822$465,000$9,309$465,000
Travel$382,915$66,412$4,365$453,692
Payroll Taxes$347,348$73,597$21,636$442,581
Information Technology$362,129$15,478$31,825$409,432
Interest$355,133$41,131-$396,264
Insurance$84,891$262,672-$347,563
Payments to Affiliates$304,272--$304,272
Current Officers, Directors, Trustees, and Key Employees-$200,098$56,913$257,011
Fees for Services Accounting-$86,149-$86,149
Pension Plan Contributions$66,440$13,740$4,266$84,446
Advertising$25,748$52,618-$78,366
Fees for Service Investment Mgmnt Fees-$61,502-$61,502
Total Functional Expenses$21,272,181$3,265,880$458,925$24,996,986

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$24,996,986
Expenses per Audited Statements$16,298,926
Total Expenses per Audited Statements$16,298,926
Expenses Not Reported on Financial Statements$8,698,060
Other Expense Adjustments$8,636,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Loc$4,017,233
Deferred Vendor Rebates$719,542
Checks Issued in Xs of Bank Balance$449,074
Financing Lease Liabilities$168,412
Annuity Agreements Payable$89,741
US Govt Loan Funds Refundable$23,757
Student Deposits$22,017

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Sterling Ks2017-12-19$5,075,000Educational facilities refunding revenue bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,075,000-$1,680,000$75,664

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Sterling College
EIN
48-0543728
Phone
6202784294
Address
125 W COOPER ST, STERLING, KS 67579

Signing Officer

Name
Scott Rich
Title
College President
Phone
6202784294
Signed
2025-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Rich
Formed
1887
Legal Domicile
Ks
Voting Board Members
19
Independent Board Members
19
Employees
374
Volunteers
8

Preparer

Firm
Swindoll Janzen Hawk & Loyd LLC
Address
220 W DOUGLAS AVE SUITE 300, WICHITA, KS 67202
Preparer
Adam L Grilliot Cpapfs
Phone
3162655600
Supplemental Narrative

Additional Explanations

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, Part XI, Line 9

“Change in value of split interest agr 216,389”

Financial Statement Notes

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”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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