Civic Intelligence

Simpson University Foundation

990 • Fiscal year 2015 • EIN 68-0274677

May 01, 2014 to Apr 30, 2015 • Filed on Oct 26, 2015

Organization ProfileN/A
2211 College View DriveRedding, CA 96003

(530) 244-5600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.13x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.64x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

76th percentile

17%

Higher net margin than 76% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$188,564

Higher top officer pay than 74% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

53rd percentile

1.3%

Faster asset growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$9,378,787

Up $120,592 (+1.3%) from 2014

Net Assets

Up

$8,200,224

Up $187,457 (+2.3%) from 2014

Liabilities

Down

$1,178,563

Down $66,865 (-5.4%) from 2014

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin76th percentile

Revenue

Up

$1,841,331

Up $356,303 (+24%) from 2014

Expenses

Down

$1,535,704

Down $2,849,676 (-65%) from 2014

Net Income

Up

$305,627

Up $3,205,979 (+111%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $9,420,869Liabilities 2011: $5,297,016Net Assets 2011: $4,123,8532011Assets 2012: $9,695,955Liabilities 2012: $6,038,925Net Assets 2012: $3,657,0302012Assets 2013: $11,220,075Liabilities 2013: $5,942,461Net Assets 2013: $5,277,6142013Assets 2014: $9,258,195Liabilities 2014: $1,245,428Net Assets 2014: $8,012,7672014Assets 2015: $9,378,787Liabilities 2015: $1,178,563Net Assets 2015: $8,200,2242015Assets 2016: $8,859,270Liabilities 2016: $987,115Net Assets 2016: $7,872,1552016Assets 2017: $9,780,026Liabilities 2017: $1,010,965Net Assets 2017: $8,769,0612017Assets 2018: $9,739,588Liabilities 2018: $797,960Net Assets 2018: $8,941,6282018Assets 2019: $9,656,526Liabilities 2019: $758,289Net Assets 2019: $8,898,2372019Assets 2020: $9,087,441Liabilities 2020: $762,096Net Assets 2020: $8,325,3452020

Highlighted filing

2015

Assets$9,378,787
Liabilities$1,178,563
Net Assets$8,200,224
Open 2015 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: -$218,381Expenses 2011: $908,256Net Income 2011: -$1,126,6372011Revenue 2012: $441,328Expenses 2012: $822,516Net Income 2012: -$381,1882012Expenses 2013: $592,3872013Revenue 2014: $1,485,028Expenses 2014: $4,385,380Net Income 2014: -$2,900,3522014Revenue 2015: $1,841,331Expenses 2015: $1,535,704Net Income 2015: $305,6272015Revenue 2016: $1,235,857Expenses 2016: $781,652Net Income 2016: $454,2052016Revenue 2017: $870,125Expenses 2017: $109,356Net Income 2017: $760,7692017Revenue 2018: $910,127Expenses 2018: $739,584Net Income 2018: $170,5432018Revenue 2019: $1,094,022Expenses 2019: $1,194,722Net Income 2019: -$100,7002019Revenue 2020: $2,363,638Expenses 2020: $2,183,836Net Income 2020: $179,8022020

Highlighted filing

2015

Revenue$1,841,331
Expenses$1,535,704
Net Income$305,627
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Oct 26, 2015
Return Version
2014v5.0
Gross Receipts
$2,820,355
Mission and Program Overview

Mission

Raise and manage private support for the benefit of Simpson University

Raise and manage private support for the benefit of simpson university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,521,964$5,808,688▲ $286,724
Pledges and Grants Receivable$552,590$495,000▼ $57,590
Savings and Temporary Cash Investments$523,458$432,949▼ $90,509
Cash and Non-Interest-Bearing Accounts$3,965--
Total Assets$9,258,195$9,378,787▲ $120,592
Other Assets Total$2,656,218$2,642,150▼ $14,068
Liabilities
Other Liabilities$1,245,428$1,178,563▼ $66,865
Total Liabilities$1,245,428$1,178,563▼ $66,865
Net Assets / Fund Balance
Permanently Rstr Net Assets$5,267,330$5,495,502▲ $228,172
Temporarily Rstr Net Assets$2,741,094$2,606,616▼ $134,478
Unrestricted Net Assets$4,343$98,106▲ $93,763
Total Net Assets Fund Balance$8,012,767$8,200,224▲ $187,457
Total Liabilities and Net Assets / Fund Balance$9,258,195$9,378,787▲ $120,592

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$98,387--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$6,217,158$228,172▲ $272,282-$6,493,269
2013$5,904,690$159,463▲ $294,153-$6,217,158
2012$4,950,743$461,752▲ $544,495-$5,904,690
2011$4,901,986$72,584▲ $109,773-$4,950,743
2010$4,576,828$70,363▲ $348,045-$4,901,986
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleBaseOtherTotal
Dr Robin K DummerChief Executive Officer$172,207$16,357$188,564
Bradley E WilliamsChief Financial Officer$152,420$15,463$167,883
Gordon B FlinnSecretary$128,603$14,170$142,773

Board Members and Trustees

NameTitle
Dr Raymond P ReidChair
David M PreszlerVice-chair
Alan E BurchettDirector
Charles R StaubDirector
David S RicheyDirector
Julie K IrvingDirector
Norman F ReinhardtDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,438,641
Program Service Revenue
$0
Investment Income
$400,180
Other Revenue
$2,510
All Other Contributions
$1,438,641
Change in Net Assets
$305,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,480,384
Other Expenses$55,320
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,480,384--$1,480,384
Fees for Service Investment Mgmnt Fees-$55,320-$55,320
Total Functional Expenses$1,480,384$55,320$0$1,535,704
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Simpson UniversityRedding, CA501(c)(3)To Provide Support to Simpson University$1,480,384
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
Liability Under Annuity/trust Agreement$1,178,563
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 B, Line 11

“The cfo and controller review the form 990 before it is filed. The board is provided with a copy before filing.”

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

“The foundation has a written conflict of interest policy that is signed by each member of the governing board on an annual basis.”

Form 990, Part VI, Section C, Line 19

“The simpson university foundation will provide a copy to any individual who requests information.”

Filing and Contact Details

Filer

Filer Name
Simpson University Foundation
EIN
68-0274677
Phone
5302445600
Address
2211 COLLEGE VIEW DRIVE, REDDING, CA 96003

Signing Officer

Name
Dr Robin K Dummer
Title
Chief Executive Officer
Phone
5302445600
Signed
2015-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Robin K Dummer
Formed
1992
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Kcoe Isom Llp
Address
1190 CIVIC CENTER BLVD, YUBA CITY, CA 95993
Preparer
Steven D Pitman
Phone
5306711550
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of crt -45,589.”

Financial Statement Notes

PART V, LINE 4:

“The income from the endownment funds are used for the benefit of simpson college.”

PART X, LINE 2:

“On may 1, 2008, the university adopted fasb asc 740-10, which clarifies the accounting for uncertainty in income taxes recognized in the university's financial statements in accordance with fasb asc 740, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc 740-10 also provides guidance on derecognition and measurement of a tax position taken or expected to be taken in a tax return. The adoption of fasb asc 740-10 did not have a material effect on the university.”

Raw XML AppendixShowing 400 of 507 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0RAISE AND MANAGE PRIVATE SUPPORT FOR THE BENEFIT OF SIMPSON UNIVERSITY.
IRS990/AllOtherContributionsAmt01438641
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum05302445600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02211 COLLEGE VIEW DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0REDDING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096003
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt03965
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01438641
IRS990/CYGrantsAndSimilarPaidAmt01480384
IRS990/CYInvestmentIncomeAmt0400180
IRS990/CYOtherExpensesAmt055320
IRS990/CYOtherRevenueAmt02510
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0305627
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01535704
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01841331
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE FOUNDATION RECEIVES AND TRANSFERS GIFTS TO SIMPSON UNIVERSITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01480384
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt055320
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt055320
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt016357
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt114170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt215463
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0DR ROBIN K DUMMER
IRS990/Form990PartVIISectionAGrp/PersonNm1GORDON B FLINN
IRS990/Form990PartVIISectionAGrp/PersonNm2BRADLEY E WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm3DR RAYMOND P REID
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID M PRESZLER
IRS990/Form990PartVIISectionAGrp/PersonNm5ALAN E BURCHETT
IRS990/Form990PartVIISectionAGrp/PersonNm6JULIE K IRVING
IRS990/Form990PartVIISectionAGrp/PersonNm7NORMAN F REINHARDT
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID S RICHEY
IRS990/Form990PartVIISectionAGrp/PersonNm9CHARLES R STAUB
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0172207
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1128603
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2152420
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0123546
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt01480384
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01480384
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01480384
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01102570
IRS990/GrossReceiptsAmt02820355
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0276634
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0276634
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05521964
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05808688
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0979024
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE SIMPSON UNIVERSITY FOUNDATION IS TO RAISE AND MANAGE PRIVATE SUPPORT FOR THE BENEFIT OF SIMPSON UNIVERSITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08012767
IRS990/NetAssetsOrFundBalancesEOYAmt08200224
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0123546
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0123546
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-72581
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02656218
IRS990/OtherAssetsTotalGrp/EOYAmt02642150
IRS990/OtherChangesInNetAssetsAmt0-45589
IRS990/OtherLiabilitiesGrp/BOYAmt01245428
IRS990/OtherLiabilitiesGrp/EOYAmt01178563
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02510
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02510
IRS990/OtherRevenueTotalAmt02510
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt05267330
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt05495502
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0552590
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0495000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DR ROBIN K DUMMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01224132
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04333301
IRS990/PYInvestmentIncomeAmt0248597
IRS990/PYOtherExpensesAmt052079
IRS990/PYOtherRevenueAmt012299
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-2900352
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt04385380
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01485028
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0305627
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0523458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0432949
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01438641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01224132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0998275
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0330169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt070808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04062025
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0276634
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0197347
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0482181
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0113237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt078832
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01148231
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02510
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012299
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt094096
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-2078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt075054
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0181881
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.72630
IRS990ScheduleA/PublicSupportPY170Pct00.69790
IRS990ScheduleA/PublicSupportTotal170Amt03916482
IRS990ScheduleA/SubstantialContributorsTotAmt0145543
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01438641
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01224132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0998275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0330169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070808
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04062025
IRS990ScheduleA/TotalSupportAmt05392137
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
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt06217158
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0228172
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06493269
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0224343
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0272282
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05904690
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0159463
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt06217158
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0141148
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0294153
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt052300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04950743
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0461752
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05904690
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0544495
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0133601
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04901986
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt072584
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04950743
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0109773
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt093250
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04576828
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt070363
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04901986
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0348045
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02543763
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt198387
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS UNDER ANNUITY/TRUST AGREEMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM RELATED ORGANIZATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01178563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIABILITY UNDER ANNUITY/TRUST AGREEMENT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.84630
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INCOME FROM THE ENDOWNMENT FUNDS ARE USED FOR THE BENEFIT OF SIMPSON COLLEGE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ON MAY 1, 2008, THE UNIVERSITY ADOPTED FASB ASC 740-10, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE UNIVERSITY'S FINANCIAL STATEMENTS IN ACCORDANCE WITH FASB ASC 740, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF FASB ASC 740-10 DID NOT HAVE A MATERIAL EFFECT ON THE UNIVERSITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.15370
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02642150
IRS990ScheduleD/TotalLiabilityAmt01178563
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01480384
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE SUPPORT TO SIMPSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SIMPSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0941339635
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02211 COLLEGE VIEW DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0REDDING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd096003
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SIMPSON UNIVERSITY FOUNDATION OPERATES FOR THE BENEFIT OF SIMPSON UNIVERSITY. THE FOUNDATION ADMINISTERS FUNDS RECEIVED AND DISBURSES THEM TO SIMPSON UNIVERSITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172207
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1152420
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16695
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08768
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt18768
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR ROBIN K DUMMER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRADLEY E WILLIAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0188564
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1167883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CFO AND CONTROLLER REVIEW THE FORM 990 BEFORE IT IS FILED. THE BOARD IS PROVIDED WITH A COPY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS SIGNED BY EACH MEMBER OF THE GOVERNING BOARD ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SIMPSON UNIVERSITY FOUNDATION WILL PROVIDE A COPY TO ANY INDIVIDUAL WHO REQUESTS INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN VALUE OF CRT -45,589.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CHARITABLE TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CHARITABLE REMAINDER TRUSTS (4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,378,787
Liabilities
$1,178,563
Net assets
$8,200,224
Revenue
$1,841,331
Expenses
$1,535,704
Net income
$305,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$9.09$0.76$8.33$2.36$2.18$0.18
2019Detailed filing. Detailed filing data is available for this year.$9.66$0.76$8.90$1.09$1.19$0.10
2018Detailed filing. Detailed filing data is available for this year.$9.74$0.80$8.94$0.91$0.74$0.17
2017Detailed filing. Detailed filing data is available for this year.$9.78$1.01$8.77$0.87$0.11$0.76
2016Detailed filing. Detailed filing data is available for this year.$8.86$0.99$7.87$1.24$0.78$0.45
2015Detailed filing. Detailed filing data is available for this year.$9.38$1.18$8.20$1.84$1.54$0.31
2014Detailed filing. Detailed filing data is available for this year.$9.26$1.25$8.01$1.49$4.39$2.90
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$5.94$5.28$0.59
2012Summary only. Only limited summary data is available for this year.$9.70$6.04$3.66$0.44$0.82$0.38
2011Summary only. Only limited summary data is available for this year.$9.42$5.30$4.12$0.22$0.91$1.13