Civic Intelligence

Frontier Nursing Service Incorporated

EIN 61-1124266 • 501(c)3 • Versailles, KY

Profile

Raise, invest, and distribute funds for the promotion of education, public health and social welfare to rural areas and underserved populations.

2050 Lexington RoadVersailles, KY 40383

www.frontiernursing.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.74x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

12.17x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

98th percentile

90%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$578,052

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

62nd percentile

9.0%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

93%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Up

$93,049,230

Up $21,612,163 (+30%) from 2023

Liabilities

Up

$68,668,084

Up $21,118,017 (+44%) from 2023

Net Assets

Up

$24,381,146

Up $494,146 (+2.1%) from 2023

Revenue

Up

$5,644,319

Up $3,866,960 (+218%) from 2023

Expenses

Up

$589,181

Up $114,914 (+24%) from 2023

Net Income

Up

$5,055,138

Up $3,752,046 (+288%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0-$50MAssets 2011: $11,356,809Liabilities 2011: $14,041,490Net Assets 2011: -$2,684,6812011Assets 2012: $12,967,487Liabilities 2012: $8,698,405Net Assets 2012: $4,269,0822012Assets 2013: $13,539,860Liabilities 2013: $8,800,534Net Assets 2013: $4,739,3262013Assets 2014: $18,342,388Liabilities 2014: $3,476,567Net Assets 2014: $14,865,8212014Assets 2015: $19,265,090Liabilities 2015: $2,674,870Net Assets 2015: $16,590,2202015Assets 2016: $22,285,951Liabilities 2016: $5,708,811Net Assets 2016: $16,577,1402016Assets 2017: $39,797,242Liabilities 2017: $20,729,198Net Assets 2017: $19,068,0442017Assets 2018: $45,746,999Liabilities 2018: $23,331,112Net Assets 2018: $22,415,8872018Assets 2019: $56,543,275Liabilities 2019: $30,683,082Net Assets 2019: $25,860,1932019Assets 2020: $48,598,762Liabilities 2020: $23,770,803Net Assets 2020: $24,827,9592020Assets 2021: $65,944,617Liabilities 2021: $40,774,983Net Assets 2021: $25,169,6342021Assets 2022: $66,798,964Liabilities 2022: $42,386,779Net Assets 2022: $24,412,1852022Assets 2023: $71,437,067Liabilities 2023: $47,550,067Net Assets 2023: $23,887,0002023Assets 2025: $93,049,230Liabilities 2025: $68,668,084Net Assets 2025: $24,381,1462025

Highlighted filing

2025

Assets$93,049,230
Liabilities$68,668,084
Net Assets$24,381,146

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2011: $5,928,1312011Expenses 2012: $1,301,8262012Expenses 2013: $579,4942013Revenue 2014: $2,726,637Expenses 2014: $384,252Net Income 2014: $2,342,3852014Revenue 2015: $2,193,220Expenses 2015: $630,501Net Income 2015: $1,562,7192015Revenue 2016: $1,079,035Expenses 2016: $269,348Net Income 2016: $809,6872016Revenue 2017: $2,266,731Expenses 2017: $284,235Net Income 2017: $1,982,4962017Revenue 2018: $3,211,770Expenses 2018: $383,526Net Income 2018: $2,828,2442018Revenue 2019: $2,736,920Expenses 2019: $452,982Net Income 2019: $2,283,9382019Revenue 2020: $3,369,459Expenses 2020: $470,297Net Income 2020: $2,899,1622020Revenue 2021: $5,109,640Expenses 2021: $536,612Net Income 2021: $4,573,0282021Revenue 2022: $5,782,388Expenses 2022: $577,987Net Income 2022: $5,204,4012022Revenue 2023: $1,777,359Expenses 2023: $474,267Net Income 2023: $1,303,0922023Revenue 2025: $5,644,319Expenses 2025: $589,181Net Income 2025: $5,055,1382025

Highlighted filing

2025

Revenue$5,644,319
Expenses$589,181
Net Income$5,055,138

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$93.0$68.7$24.4$5.64$0.59$5.06
2023Summary only. Only limited summary data is available for this year.$71.4$47.6$23.9$1.78$0.47$1.30
2022Summary only. Only limited summary data is available for this year.$66.8$42.4$24.4$5.78$0.58$5.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.9$40.8$25.2$5.11$0.54$4.57
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.6$23.8$24.8$3.37$0.47$2.90
2019Summary only. Only limited summary data is available for this year.$56.5$30.7$25.9$2.74$0.45$2.28
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.7$23.3$22.4$3.21$0.38$2.83
2017Summary only. Only limited summary data is available for this year.$39.8$20.7$19.1$2.27$0.28$1.98
2016Detailed filing. Detailed filing data is available for this year.$22.3$5.71$16.6$1.08$0.27$0.81
2015Detailed filing. Detailed filing data is available for this year.$19.3$2.67$16.6$2.19$0.63$1.56
2014Detailed filing. Detailed filing data is available for this year.$18.3$3.48$14.9$2.73$0.38$2.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$8.80$4.74$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$8.70$4.27$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$14.0$2.68$5.93
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
May 1, 2020 to Apr 30, 2021
Signed
Oct 26, 2021
Return Version
2020v4.1
Gross Receipts
$30,990,828
Mission and Program Overview

Mission

Raise, invest, and distribute funds for the promotion of education, public health and social welfare to rural areas and underserved populations.

The mission of frontier nursing service, incorporated is to raise, invest, and distribute funds to support frontier nursing university. Funds support student scholarships, campus and facility needs, faculty development, special projects, and general operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$44,481,895$61,610,029▲ $17,128,134
Savings and Temporary Cash Investments$973,122$670,236▼ $302,886
Total Assets$48,598,762$65,944,617▲ $17,345,855
Other Assets Total$3,143,745$3,664,352▲ $520,607
Liabilities
Other Liabilities$23,770,803$40,774,709▲ $17,003,906
Accounts Payable and Accrued Expenses-$274-
Total Liabilities$23,770,803$40,774,983▲ $17,004,180
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,290,071$13,522,437▼ $6,767,634
Net Assets With Donor Restrictions$4,537,888$11,647,197▲ $7,109,309
Total Net Assets Fund Balance$24,827,959$25,169,634▲ $341,675
Total Liabilities and Net Assets / Fund Balance$48,598,762$65,944,617▲ $17,345,855

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,664,352--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$9,501,792$68,377▲ $3,027,879$392,982$11,647,197
2019$10,264,834$220,090▼ $246,201$325,571$9,501,792
2018$9,503,008$190,298▲ $1,191,531$539,203$10,264,834
2017$8,340,924$226,330▲ $1,562,881$509,781$9,503,037
2016$7,183,957$164,566▲ $1,520,313$407,611$8,340,925
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter CoffinChair and Board Member
Derek BoniferBoard Member
Dr Peter SchwartzBoard Member
Dr Susan StoneChief Executive Officer
Michael SteinmetzChief Financial Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Blackrock Private InvestorsInvestment Management Services300 WEST VINE STREET, Lexington, KY 40507$260,331
Revenue and Support

Revenue Composition

Contributions and Grants
$253,658
Program Service Revenue
$0
Investment Income
$4,851,895
Other Revenue
$4,087
All Other Contributions
$253,658
Change in Net Assets
$4,573,028

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$51,146Fair Market Value
Total Noncash Contributions2$51,146-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$536,612
Total Fundraising Expense$4,410
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$324,222-$324,222
Other Expenses-$206,940$4,410$4,410
Office Expenses-$1,040-$1,040
Total Functional Expenses$0$532,202$4,410$536,612
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
Funds Held for Others$40,774,709
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Frontier nursing university, inc. Is the sole member of frontier nursing service incorporated.

Form 990, Part VI, Section A, Line 8B

The organization has no other committees so this question has been intentionally answered "no".

Form 990, Part VI, Section B, Line 11B

Organization management reviews the form 990 for accuracy, then distributes a final copy to the board of directors prior to submission to the irs.

Form 990, Part VI, Section B, Line 12C

Each board member is required to read and sign a conflict of interest policy annually. When any director, principal officer, or board member who has a direct or indirect financial interest in any matter coming before the board of directors, the interested person shall a fully disclose the nature of the interest and b.) shall withdraw from the discussion while the determination of conflict of interest is discussed and voted upon. Any transaction or vote involving a potential conflict of interest shall be approved only when a majority of disinterested directors determine that it is in the best interest of the university to do so. The minutes of the meetings at which such votes are taken shall record such disclosure, abstention and rationale for approval.

Form 990, Part VI, Section B, Line 15

Because compensation is determined by a related entity, this question is answered "no" in accordance with form 990 instructions.

Form 990, Part VI, Section C, Line 18

Available upon request. Also, publicly available at https://apps.irs.gov/app/eos/.

Form 990, Part VI, Section C, Line 19

Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to irc section 6104. These documents are not available to the public at this time.

Filing and Contact Details

Filer

Filer Name
Frontier Nursing Service Incorporated
EIN
61-1124266
Phone
8592514700
Address
2050 LEXINGTON ROAD, VERSAILLES, KY 40383

Signing Officer

Name
Michael Steinmetz
Title
Chief Financial Officer
Phone
8592514554
Signed
2021-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Susan Stone
Formed
1984
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Blue & Co LLC
Address
250 WEST MAIN STREET SUITE 2900, LEXINGTON, KY 40507
Preparer
Richard C Shields
Phone
8592531100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of assets held by frontier nursing university (parent) -12,255,965. Intercompany transfer to frontier nursing university -1,434,185.

Form 990, Part XII, Line 2B

The method did not change from the prior year.

Financial Statement Notes

PART V, LINE 4:

Temporarily restricted net assets are those whose use by the foundation has been limited by donors to a specific time period or purpose. Permanently restricted net assets have been restricted by donors to be maintained by the foundation in perpetuity.

PART X, LINE 2:

The university and the foundation are exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code). However, income from certain activities not directly related to the university's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the university has been determined by the internal revenue service not to be a private foundation within the context of section 509(a) of the code. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the university and recognize a tax liability if the university has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the university, and has concluded that as of april 30, 2021, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The university is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The university has filed its federal income tax returns for periods through april 30, 2020. These income tax returns are generally open to examination by the relevant taxing authorities for a period of three years from the later of the date the return was filed or its due date (including approved extensions).

Raw XML AppendixShowing 400 of 547 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0274
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF FRONTIER NURSING SERVICE, INCORPORATED IS TO RAISE, INVEST, AND DISTRIBUTE FUNDS TO SUPPORT FRONTIER NURSING UNIVERSITY. FUNDS SUPPORT STUDENT SCHOLARSHIPS, CAMPUS AND FACILITY NEEDS, FACULTY DEVELOPMENT, SPECIAL PROJECTS, AND GENERAL OPERATIONS.
IRS990/AllOtherContributionsAmt0253658
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08592514700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02050 LEXINGTON ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0VERSAILLES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040383
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0260331
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0300 WEST VINE STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LEXINGTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0KY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd040507
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BLACKROCK PRIVATE INVESTORS
IRS990/ContractorCompensationGrp/ServicesDesc0INVESTMENT MANAGEMENT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0253658
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04851895
IRS990/CYOtherExpensesAmt0536612
IRS990/CYOtherRevenueAmt04087
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt04573028
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0536612
IRS990/CYTotalFundraisingExpenseAmt04410
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05109640
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0FUNDS PROVIDED TO FRONTIER NURSING UNIVERSITY FOR THE PROMOTION OF EDUCATION, HEALTH, AND SOCIAL WELFARE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0324222
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0324222
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt353711
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt431666
IRS990/Form990PartVIISectionAGrp/PersonNm0PETER COFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm1DEREK BONIFER
IRS990/Form990PartVIISectionAGrp/PersonNm2DR PETER SCHWARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3DR SUSAN STONE
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL STEINMETZ
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR AND BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF FINANCIAL OFFICER
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IRS990/GrantsToOrganizationsInd00
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IRS990/MissionDesc0THE MISSION OF FRONTIER NURSING SERVICE, INCORPORATED IS TO RAISE, INVEST, AND DISTRIBUTE FUNDS TO SUPPORT FRONTIER NURSING UNIVERSITY. FUNDS SUPPORT STUDENT SCHOLARSHIPS, CAMPUS AND FACILITY NEEDS, FACULTY DEVELOPMENT, SPECIAL PROJECTS, AND GENERAL OPERATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt020290071
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt013522437
IRS990/NoncashContributionsAmt051146
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01040
IRS990/OfficeExpensesGrp/TotalAmt01040
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03143745
IRS990/OtherAssetsTotalGrp/EOYAmt03664352
IRS990/OtherChangesInNetAssetsAmt0-13690150
IRS990/OtherExpensesGrp/Desc0CORPORATE COSTS
IRS990/OtherExpensesGrp/Desc1CHARITABLE REGISTRATION
IRS990/OtherExpensesGrp/FundraisingAmt04410
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0206940
IRS990/OtherExpensesGrp/TotalAmt0206940
IRS990/OtherExpensesGrp/TotalAmt14410
IRS990/OtherLiabilitiesGrp/BOYAmt023770803
IRS990/OtherLiabilitiesGrp/EOYAmt040774709
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DR SUSAN STONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04573028
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04087
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0FRONTIER NURSING SERVICE INCORPORATED IS A CHARITABLE ORGANIZATION THAT HAS BEEN IN EXISTENCE MORE THAN 35 YEARS WHICH IS FOCUSED ON RAISING, INVESTING, AND DISTRIBUTING FUNDS TO SUPPORT FRONTIER NURSING UNIVERSITY. THESE FUNDS SUPPORT STUDENT SCHOLARSHIPS, CAMPUS AND FACILITY NEEDS, FACULTY DEVELOPMENT, SPECIAL PROJECTS, AND GENERAL OPERATIONS. FRONTIER NURSING SERVICE, INCORPORATED MEETS THE 10% FACTS AND CIRCUMSTANCES TEST AND QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION. TREAS. REG. SECTION 1.170A-9(F)(3) PROVIDES THAT IN ORDER TO MEET THE "FACTS AND CIRCUMSTANCES" TEST, AN ORGANIZATION MUST NORMALLY RECEIVE SUBSTANTIAL SUPPORT (MORE THAN 10%) FROM CONTRIBUTIONS FROM GOVERNMENTAL UNITS, THE GENERAL PUBLIC, OR A COMBINATION OF THESE SOURCES. THE FOLLOWING FACTORS ESTABLISH THE PUBLICLY SUPPORTED NATURE OF FRONTIER NURSING SERVICE, INCORPORATED UNDER THE FACTS-AND-CIRCUMSTANCES TEST: FRONTIER NURSING SERVICE INCORPORATED RECEIVES SUBSTANTIAL PUBLIC SUPPORT. THE CALCULATED PUBLIC SUPPORT PERCENTAGE OF FRONTIER NURSING SERVICE, INCORPORATED, ACCORDING TO SCHED ULE A, PART II, IS 25%, WHICH IS SUBSTANTIALLY ABOVE THE 10% THRESHOLD. THE PUBLIC SUPPORT PERCENTAGE IS BELOW ONE-THIRD, HOWEVER, DUE TO THE RECEIPT BY THE ORGANIZATION OF A HIGH AMOUNT OF INVESTMENT INCOME ON ITS ENDOWMENT FUNDS. IMPORTANTLY, THESE ENDOWMENT FUNDS WERE ORIGINALLY CONTRIBUTED TO THE ORGANIZATION BY MEMBERS OF THE GENERAL PUBLIC.FRONTIER NURSING SERVICE INCORPORATED MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM TO ATTRACT NEW PUBLIC AND GOVERNMENTAL SUPPORT.SINCE THE INCEPTION OF FRONTIER NURSING SERVICE LNCORPORATED, THE ORGANIZATION CONTINUES TO ATTRACT AN INCREASINGLY BROAD NUMBER OF CONTRIBUTORS THAT SUPPORT THE MISSION OF FRONTIER NURSING UNIVERSITY AS IT CONTINUES TO PROVIDE HIGH QUALITY EDUCATION TO NURSES SEEKING ADVANCED DEGREES, OFFER DISTANCE EDUCATION PROGRAMS, AND ENCOURAGE NURSES WHO ARE EDUCATED IN THEIR COMMUNITIES TO STAY IN THEIR COMMUNITIES.FRONTIER NURSING SERVICE INCORPORATED CONTINUES TO SEEK ADDITIONAL SOURCES OF FUNDING IN ITS MISSION TO SUPPORT FRONTIER NURSING UNIVERSITY.FRONTIER NURSING SERVICE INCORPORATED CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM THE GOVERNMENT OR PUBLIC SOURCES.FRONTIER NURSING SERVICE INCORPORATED CARRIES ON THE TYPE OF ACTIVITIES THAT ARE DESIGNED TO ATTRACT PUBLIC SUPPORT BECAUSE IT SUPPORTS FRONTIER NURSING UNIVERSITY, ONE OF THE LEADING SCHOOLS IN THE UNITED STATES FOR NURSE-MIDWIFERY EDUCATION, GRADUATING OVER ONE-THIRD OF THE NEW NURSE-MIDWIVES ANNUALLY. THE EXPANSION OF NURSE-MIDWIFERY HAS BEEN RECOGNIZED AS A KEY STRATEGY TO IMPROVING ACCESS TO CARE FOR CHILDBEARING FAMILIES ACROSS THE COUNTRY FOR THE PURPOSE OF INCREASING THEIR HEALTH CARE OPTIONS AND IMPROVING BIRTH OUTCOMES.FRONTIER NURSING SERVICE INCORPORATED HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC. FROM INCEPTION, THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS INCLUDED THE CEO , CFO, AND OTHER BOARD MEMBERS WHO ALSO SERVE ON THE BOARD OF DIRECTORS OF FRONTIER NURSING UNIVERSITY. THIS CLOSE RELATIONSHIP WITH FRONTIER NURSING UNIVERSITY ENSURES THAT THE BROAD INTERESTS OF THE PUBLIC ARE REPRESENTED BECAUSE, AMONG OTHER THINGS, IT MEANS THAT PERSONS HAVING SPECIAL KNOWLEDGE OR EXPERTISE IN HEALTHCARE MATTERS GENERALLY AND NURSE-MIDWIFERY SPECIFICALLY, ARE INCLUDED IN THE GOVERNANCE OF FRONTIER NURSING SERVICE INCORPORATED.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0253658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0525795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0635185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0875222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0432757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02722617
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01030056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01117267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01106092
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0551479
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04097
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016979
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt020384
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01417
IRS990ScheduleA/OtherIncome170Grp/TotalAmt042877
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.26080
IRS990ScheduleA/PublicSupportPY170Pct00.30140
IRS990ScheduleA/PublicSupportTotal170Amt01953905
IRS990ScheduleA/SubstantialContributorsTotAmt0768712
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0253658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0525795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0635185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0875222
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0432757
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02722617
IRS990ScheduleA/TotalSupportAmt07493351
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt068377
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt011647197
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0557869
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03027879
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010264834
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0220090
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09501792
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0411360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-246201
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0325571
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt09503008
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0190298
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010264834
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt080800
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01191531
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0539203
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt08340924
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0226330
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt09503037
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0117317
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0509781
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt07183957
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0164566
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt08340925
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0120300
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01520313
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0407611
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03664352
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTERESTS IN OUTSIDE TRUSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt040774709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD FOR OTHERS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.51320
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEMPORARILY RESTRICTED NET ASSETS ARE THOSE WHOSE USE BY THE FOUNDATION HAS BEEN LIMITED BY DONORS TO A SPECIFIC TIME PERIOD OR PURPOSE. PERMANENTLY RESTRICTED NET ASSETS HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED BY THE FOUNDATION IN PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE UNIVERSITY AND THE FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNIVERSITY'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE UNIVERSITY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE CONTEXT OF SECTION 509(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNIVERSITY AND RECOGNIZE A TAX LIABILITY IF THE UNIVERSITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNIVERSITY, AND HAS CONCLUDED THAT AS OF APRIL 30, 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE UNIVERSITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNIVERSITY HAS FILED ITS FEDERAL INCOME TAX RETURNS FOR PERIODS THROUGH APRIL 30, 2020. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.48680
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03664352
IRS990ScheduleD/TotalLiabilityAmt040774709
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt01027
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1658
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0372281
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1226928
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt041842
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt119783
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt011869
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt111883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt08225
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt13354
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR SUSAN STONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHAEL STEINMETZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0435244
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1262606
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0FRONTIER NURSING UNIVERSITY (RELATED ORGANIZATION, PARENT) USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF ITS CEO/EXECUTIVE DIRECTOR. - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
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IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRONTIER NURSING UNIVERSITY, INC. IS THE SOLE MEMBER OF FRONTIER NURSING SERVICE INCORPORATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NO OTHER COMMITTEES SO THIS QUESTION HAS BEEN INTENTIONALLY ANSWERED "NO".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION MANAGEMENT REVIEWS THE FORM 990 FOR ACCURACY, THEN DISTRIBUTES A FINAL COPY TO THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER IS REQUIRED TO READ AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. WHEN ANY DIRECTOR, PRINCIPAL OFFICER, OR BOARD MEMBER WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE INTERESTED PERSON SHALL A FULLY DISCLOSE THE NATURE OF THE INTEREST AND B.) SHALL WITHDRAW FROM THE DISCUSSION WHILE THE DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE UNIVERSITY TO DO SO. THE MINUTES OF THE MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURE, ABSTENTION AND RATIONALE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BECAUSE COMPENSATION IS DETERMINED BY A RELATED ENTITY, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST. ALSO, PUBLICLY AVAILABLE AT HTTPS://APPS.IRS.GOV/APP/EOS/.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO IRC SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN VALUE OF ASSETS HELD BY FRONTIER NURSING UNIVERSITY (PARENT) -12,255,965. INTERCOMPANY TRANSFER TO FRONTIER NURSING UNIVERSITY -1,434,185.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2B
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2KY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PERPETUAL TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1PERPETUAL TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2PERPETUAL TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PERPETUAL TRUST (1)
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1PERPETUAL TRUST (1)
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2PERPETUAL TRUSTS (2)
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02050 LEXINGTON ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt12050 LEXINGTON ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt22050 LEXINGTON ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0VERSAILLES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1VERSAILLES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2VERSAILLES

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