Civic Intelligence

Deep Springs Corporation

EIN 95-6137481 • 501(c)3 • Dyer, NV

Profile

To provide leadership and enlightened service by bringing students into intense contact with nature, work, and ideas

Hc 72 Box 45001Dyer, NV 89010-9712

www.deepsprings.edu

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.03x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$187,470

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

60th percentile

7.8%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-5.0%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$43,994,298

Up $3,200,285 (+7.8%) from 2023

Liabilities

Down

$131,760

Down $46,783 (-26%) from 2023

Net Assets

Up

$43,862,538

Up $3,247,068 (+8.0%) from 2023

Operations
Liabilities / Revenue12th percentileNet Margin52nd percentile

Revenue

Down

$4,348,180

Down $226,902 (-5.0%) from 2023

Expenses

Up

$4,120,812

Up $463,090 (+13%) from 2023

Net Income

Down

$227,368

Down $689,992 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$60M$40M$20M$0Assets 2010: $22,934,118Liabilities 2010: $124,438Net Assets 2010: $22,809,6802010Assets 2011: $25,547,561Liabilities 2011: $112,073Net Assets 2011: $25,435,4882011Assets 2012: $25,599,730Liabilities 2012: $158,311Net Assets 2012: $25,441,4192012Assets 2013: $27,024,038Liabilities 2013: $87,733Net Assets 2013: $26,936,3052013Assets 2014: $30,636,572Liabilities 2014: $120,350Net Assets 2014: $30,516,2222014Assets 2015: $30,732,189Liabilities 2015: $107,807Net Assets 2015: $30,624,3822015Assets 2016: $29,737,428Liabilities 2016: $153,316Net Assets 2016: $29,584,1122016Assets 2017: $30,645,476Liabilities 2017: $290,402Net Assets 2017: $30,355,0742017Assets 2018: $30,599,017Liabilities 2018: $170,499Net Assets 2018: $30,428,5182018Assets 2019: $37,525,866Liabilities 2019: $144,614Net Assets 2019: $37,381,2522019Assets 2020: $41,538,856Liabilities 2020: $3,594,346Net Assets 2020: $37,944,5102020Assets 2021: $46,286,608Liabilities 2021: $3,944,987Net Assets 2021: $42,341,6212021Assets 2022: $40,061,041Liabilities 2022: $313,429Net Assets 2022: $39,747,6122022Assets 2023: $40,794,013Liabilities 2023: $178,543Net Assets 2023: $40,615,4702023Assets 2024: $43,994,298Liabilities 2024: $131,760Net Assets 2024: $43,862,5382024

Highlighted filing

2024

Assets$43,994,298
Liabilities$131,760
Net Assets$43,862,538
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,940,2792010Expenses 2011: $2,590,9082011Expenses 2012: $2,331,9932012Expenses 2013: $2,477,2072013Revenue 2014: $3,772,826Expenses 2014: $2,883,932Net Income 2014: $888,8942014Revenue 2015: $2,316,268Expenses 2015: $2,555,091Net Income 2015: -$238,8232015Revenue 2016: $2,872,582Expenses 2016: $3,870,378Net Income 2016: -$997,7962016Revenue 2017: $1,453,348Expenses 2017: $2,575,842Net Income 2017: -$1,122,4942017Revenue 2018: $2,053,500Expenses 2018: $2,959,590Net Income 2018: -$906,0902018Revenue 2019: $8,120,575Expenses 2019: $2,504,782Net Income 2019: $5,615,7932019Revenue 2020: $2,032,739Expenses 2020: $2,449,800Net Income 2020: -$417,0612020Revenue 2021: $1,231,395Expenses 2021: $3,111,442Net Income 2021: -$1,880,0472021Revenue 2022: $3,689,033Expenses 2022: $2,904,605Net Income 2022: $784,4282022Revenue 2023: $4,575,082Expenses 2023: $3,657,722Net Income 2023: $917,3602023Revenue 2024: $4,348,180Expenses 2024: $4,120,812Net Income 2024: $227,3682024

Highlighted filing

2024

Revenue$4,348,180
Expenses$4,120,812
Net Income$227,368
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$43,994,298
Liabilities
$131,760
Net assets
$43,862,538
Revenue
$4,348,180
Expenses
$4,120,812
Net income
$227,368
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.0$0.13$43.9$4.35$4.12$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.8$0.18$40.6$4.58$3.66$0.92
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.1$0.31$39.7$3.69$2.90$0.78
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.3$3.94$42.3$1.23$3.11$1.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.5$3.59$37.9$2.03$2.45$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.5$0.14$37.4$8.12$2.50$5.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$0.17$30.4$2.05$2.96$0.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$0.29$30.4$1.45$2.58$1.12
2016Detailed filing. Detailed filing data is available for this year.$29.7$0.15$29.6$2.87$3.87$1.00
2015Detailed filing. Detailed filing data is available for this year.$30.7$0.11$30.6$2.32$2.56$0.24
2014Detailed filing. Detailed filing data is available for this year.$30.6$0.12$30.5$3.77$2.88$0.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$0.09$26.9$2.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$0.16$25.4$2.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$0.11$25.4$2.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.9$0.12$22.8$1.94
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 14, 2017
Return Version
2015v3.0
Gross Receipts
$2,872,582
Mission and Program Overview

Mission

To provide leadership and enlightened service by bringing students into intense contact with nature, work, and ideas.

To provide young men with a liberal arts education through academics, labor, and self-governance

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$23,145,868$22,215,397▼ $930,471
Land, Buildings, and Equipment, Net$5,618,737$5,507,336▼ $111,401
Investments Program Related$1,447,570$1,365,756▼ $81,814
Cash and Non-Interest-Bearing Accounts$167,988$212,255▲ $44,267
Prepaid Expenses and Deferred Charges$101,060$102,958▲ $1,898
Pledges and Grants Receivable-$88,466-
Accounts Receivable$16,288$18,208▲ $1,920
Savings and Temporary Cash Investments$6,221$3,096▼ $3,125
Total Assets$30,732,189$29,737,428▼ $994,761
Other Assets Total$228,457$223,956▼ $4,501
Liabilities
Accounts Payable and Accrued Expenses$101,862$147,500▲ $45,638
Other Liabilities$5,945$5,816▼ $129
Total Liabilities$107,807$153,316▲ $45,509
Net Assets / Fund Balance
Unrestricted Net Assets$17,584,143$16,832,050▼ $752,093
Permanently Rstr Net Assets$6,760,612$6,756,240▼ $4,372
Temporarily Rstr Net Assets$6,279,627$5,995,822▼ $283,805
Total Net Assets Fund Balance$30,624,382$29,584,112▼ $1,040,270
Total Liabilities and Net Assets / Fund Balance$30,732,189$29,737,428▼ $994,761

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,310,484$2,323,760$5,634,244
Other Land Buildings$1,186,570$1,392,515$2,579,085
Equipment$380,508$1,554,150$1,934,658
Land$629,774-$629,774

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$19,653,020$2,177,004▲ $390,059$3,324,197$18,856,627
2014$18,818,719$2,337,409▲ $531,700$1,996,438$19,653,020
2013$15,377,447$2,889,034▲ $2,894,170$2,306,300$18,818,719
2012$13,413,282$1,927,752▲ $1,765,997$1,699,325$15,377,447
2011$12,265,424$295,393▲ $2,832,090$1,962,009$13,413,282
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David NeidorfPresidentFT$148,306$35,219$183,525
David WelleCFOPT$38,802$17,299$56,101

Board Members and Trustees

NameTitle
Frank H WuAcademic Affairs Chair
Dave HitzChairman
F Ross PetersonVice Chair
Carter WilkinsonStudent Trustee
Elliot SetzerStudent Trustee
Matthew ZianniStudent Trustee
Rango PengStudent Trustee
Eric SwansonTrustee
Jacob GiessmanTrustee
Kathleen PetersonTrustee
Kinch HoekstraTrustee
Marina HsiehTrustee
Sally a CarlsonTrustee
Thomas HudnutTrustee
Michael KearneySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,342,574
Program Service Revenue
$0
Investment Income
$413,890
Other Revenue
$116,118
All Other Contributions
$2,342,574
Change in Net Assets
$-997,796

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
Other Non Cash Contri Table1$54,224Expert Estimated Val
Securities Publicly Traded3$14,376Fair Market Value
Books and Publications-$765Fair Market Value
Clothing and Household Goods-$124Fair Market Value
Total Noncash Contributions4$69,489-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,606,977
Salaries, Compensation, and Employee Benefits$1,263,401
Total Fundraising Expense$205,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$1,457,551-$1,457,551
Other Salaries and Wages$541,034$74,551$27,203$642,788
Depreciation Depletion$330,096--$330,096
Current Officers, Directors, Trustees, and Key Employees-$131,191$121,033$252,224
Other Employee Benefits$124,403$33,427$344$158,174
Payroll Taxes$108,210$15,670$12,287$136,167
Office Expenses$82,640$15,125-$97,765
Fees for Services Accounting-$96,535-$96,535
Insurance-$93,428-$93,428
Occupancy$93,425--$93,425
Pension Plan Contributions$59,804$10,444$3,800$74,048
Fees for Service Investment Mgmnt Fees-$39,256-$39,256
Advertising$18,975-$15,711$34,686
Travel--$14,145$14,145
Other Expenses$63,174-$11,412$11,412
Information Technology-$10,613-$10,613
Total Functional Expenses$1,686,652$1,977,791$205,935$3,870,378
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
Payable Under Trust Agreement$5,816
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
Yes
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 college president reviews the form 990 prior to filing. A copy of the form 990 is available to the board members.”

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

“The board members are required to sign a conflict of interest statement. The college monitors this by having the board members review and sign the statement annually.”

Form 990, Part VI, Section B, Line 15A

“The board members approve the president's salary during their annual board meeting.”

Form 990, Part VI, Section C, Line 19

“The college makes its documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Deep Springs Corporation
EIN
95-6137481
Phone
7608722000
Address
HC 72 BOX 45001, DYER, NV 89010-9712

Signing Officer

Name
David Neidorf
Title
President
Phone
7608722000
Signed
2017-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Neidorf
Formed
1917
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
33
Volunteers
66

Preparer

Firm
Kcoe Isom Llp
Address
3013 CERES AVENUE, CHICO, CA 95973
Preparer
Bryce E Gibbs
Phone
5308916474
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in present value of charitable remainder unitrusts expected payments -4,372.”

Financial Statement Notes

PART V, LINE 4:

“All the students attending deep springs college are not charged tuition or fees, yet receive a comprehensive education valued at over $50,000. The costs of providing this top-tier academic program along with operating a full cattle ranch are funded through the endowment funds.”

PART X, LINE 2:

“The college accounts for income taxes in accordance with fasb asc 740, income taxes, which clarifies the accounting for uncertainty in income taxes and how an uncertain tax position is recognized in financial statements. The college analyzes tax positions taken in previously filed returns and tax positions expected to be taken in future returns. Based on this analysis, a liability is recorded if uncertain tax benefits have been received. The college's practice is to recognize interest and penalties, if any, related to uncertain tax positions in the tax expense. There were no uncertain tax positions identified or related interest and penalties recorded as of june 30, 2016, and the college does not expect this to change significantly over the next 12 months.”

Raw XML AppendixShowing 400 of 620 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
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IRS990/ActivityOrMissionDesc0TO PROVIDE YOUNG MEN WITH A LIBERAL ARTS EDUCATION THROUGH ACADEMICS, LABOR, AND SELF-GOVERNANCE
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IRS990/Form990PartVIISectionAGrp/PersonNm12F ROSS PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm13DAVE HITZ
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL KEARNEY
IRS990/Form990PartVIISectionAGrp/PersonNm15DAVID WELLE
IRS990/Form990PartVIISectionAGrp/PersonNm16DAVID NEIDORF
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7STUDENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8STUDENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9STUDENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10STUDENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11ACADEMIC AFFAIRS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
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IRS990/FormationYr01917
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO PROVIDE LEADERSHIP AND ENLIGHTENED SERVICE BY BRINGING STUDENTS INTO INTENSE CONTACT WITH NATURE, WORK, AND IDEAS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0228457
IRS990/OtherAssetsTotalGrp/EOYAmt0223956
IRS990/OtherChangesInNetAssetsAmt0-4372
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0344
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0124403
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0158174
IRS990/OtherExpensesGrp/Desc0FARM EXPENSES
IRS990/OtherExpensesGrp/Desc1FOOD EXPENSES
IRS990/OtherExpensesGrp/Desc2LOSS ON SUBSIDIARY
IRS990/OtherExpensesGrp/Desc3CAMPAIGN EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt189540
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0108210
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IRS990ScheduleA/SchoolInd0X
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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/BuildingsGrp/BookValueAmt03310484
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02323760
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt019653020
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02177004
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt018856627
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0390059
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03324197
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt038370
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt018818719
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02337409
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt019653020
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0531700
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01996438
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt035632
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt015377447
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02889034
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt018818719
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02894170
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt030259
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01927752
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt015377447
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01765997
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01699325
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02832090
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01962009
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0380508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01554150
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01934658
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0629774
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01392515
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02579085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYABLE UNDER TRUST AGREEMENT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.35830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ALL THE STUDENTS ATTENDING DEEP SPRINGS COLLEGE ARE NOT CHARGED TUITION OR FEES, YET RECEIVE A COMPREHENSIVE EDUCATION VALUED AT OVER $50,000. THE COSTS OF PROVIDING THIS TOP-TIER ACADEMIC PROGRAM ALONG WITH OPERATING A FULL CATTLE RANCH ARE FUNDED THROUGH THE ENDOWMENT FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE COLLEGE ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HOW AN UNCERTAIN TAX POSITION IS RECOGNIZED IN FINANCIAL STATEMENTS. THE COLLEGE ANALYZES TAX POSITIONS TAKEN IN PREVIOUSLY FILED RETURNS AND TAX POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. BASED ON THIS ANALYSIS, A LIABILITY IS RECORDED IF UNCERTAIN TAX BENEFITS HAVE BEEN RECEIVED. THE COLLEGE'S PRACTICE IS TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS IN THE TAX EXPENSE. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED OR RELATED INTEREST AND PENALTIES RECORDED AS OF JUNE 30, 2016, AND THE COLLEGE DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.31800

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