Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014
BCheck if applicable:
CName of organization
GRAND VIEW UNIVERSITY
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1200 GRANDVIEW AVENUE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DES MOINES, IA50316
D Employer identification number

42-0681049
E Telephone number

G Gross receipts $ 55,875,442
F Name and address of principal officer:
KENT L HENNING
1200 GRANDVIEW AVENUE
DES MOINES,IA50316
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.GRANDVIEW.EDU
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1896
M State of legal domicile: IA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: ENGAGES, EQUIPS AND EMPOWERS STUDENTS TO FULFILL THEIR INDIVIDUAL POTENTIAL AND SERVE SOCIETY.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 26
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 22
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 1,114
6 Total number of volunteers (estimate if necessary) ............. 6 300
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 248
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 5,237,111 4,247,093
9 Program service revenue (Part VIII, line 2g) ......... 45,941,239 46,489,536
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 745,619 936,117
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 736,554 110,595
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 52,660,523 51,783,341
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 12,460,965 13,605,197
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 20,069,883 20,347,299
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 22,645 30,000
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,012,471    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 14,056,459 14,697,726
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 46,609,952 48,680,222
19 Revenue less expenses. Subtract line 18 from line 12....... 6,050,571 3,103,119
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 107,908,116 117,364,218
21 Total liabilities (Part X, line 26)............. 57,400,267 61,987,389
22 Net assets or fund balances. Subtract line 21 from line 20..... 50,507,849 55,376,829
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 14,979,892 including grants of $   ) (Revenue $ 38,847,328 )
INSTRUCTION & ACADEMIC SUPPORT PROVIDED FOR APPROXIMATELY 2,100 FULL AND PART TIME STUDENTS, INCLUDING AN ADULT LEARNER POPULATION
4b (Code:   ) (Expenses $ 13,605,197 including grants of $ 13,605,197 ) (Revenue $   )
SCHOLARSHIPS AND GRANTS FUNDED BY FEDERAL, STATE, UNIVERSITY AND PRIVATE SOURCES WERE PROVIDED TO MORE THAN 2,000 STUDENTS
4c (Code:   ) (Expenses $ 7,039,553 including grants of $   ) (Revenue $ 675,516 )
STUDENT SERVICES AVAILABLE TO STUDENTS INCLUDING ACADEMIC AND OTHER COUNSELING SERVICES, CAREER DEVELOPMENT, COLLEGE PASTOR, INTERCOLLEGIATE ATHLETICS, COLLEGE NEWSPAPER AND OTHER SERVICES
(Code:   ) (Expenses $ 6,460,747 including grants of $   ) (Revenue $ 6,966,692 )
AUXILIARY SERVICES AVAILABLE TO STUDENTS INCLUDING ROOM, BOARD AND BOOKSTORE SERVICES
(Code:   ) (Expenses $ 26,756 including grants of $   ) (Revenue $   )
MANAGEMENT FEES ON THE PROGRAM RELATED PORTION OF THE ENDOWMENT
4d Other program services (Describe in Schedule O.)
(Expenses $ 6,487,503 including grants of $   ) (Revenue $ 6,966,692 )
4e Total program service expensesMediumBullet42,112,145
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule EClick to see attachment....
13
Yes
 
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see list of attachments
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........ Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I................... Click to see attachment
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II.................... Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
65
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
1,114
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
26
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
22
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletJULIE BANTZ CONTROLLER1200 GRANDVIEW AVEDES MOINESIA50316 (515) 263-2847
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) KENT L HENNING........................................................................
TRUSTEE & PRESIDENT
 40.00
.......................   		X   X       312,827 0 78,335
(2) PAUL E SCHICKLER........................................................................
TRUSTEE & CHAIR
 1.00
.......................   		X   X       0 0 0
(3) ROBERT L MAHAFFEY........................................................................
TRUSTEE & TREASURER
 1.00
.......................   		X   X       0 0 0
(4) JAMES W NOYCE........................................................................
TRUSTEE & VICE CHAIR
 1.00
.......................   		X   X       0 0 0
(5) MARTHA A WILLITS........................................................................
TRUSTEE & SECRETARY
 1.00
.......................   		X   X       30,000 0 0
(6) KAREN J BRODIE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(7) MICHAEL L BURK........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(8) ERIC W BURMEISTER........................................................................
TRUSTEE
 1.00
.......................   		X           4,800 0 0
(9) GREGORY J BURROWS........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(10) C DEAN CARLSON........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(11) MARY C COFFIN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(12) PETER CROWNIE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(13) ERIC T CROWELL........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(14) ROBERT S DEWAAY........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(15) BAO J DO........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(16) VIRGIL B ELINGS........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(17) BRETT E HARMAN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) SCOTT M HARRISON........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(19) NICK J HENDERSON........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(20) RICHARD HURD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(21) CAREY G JURY........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(22) JOSE M LARACUENTE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(23) ANITA NORIAN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(24) GARY E PALMER........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(25) KURT E RASMUSSEN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(26) DAWN TAYLOR........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(27) CAROL M BAMFORD........................................................................
VP MARKETING
 40.00
.......................   		    X       136,665 0 23,400
(28) DEBBIE BARGER........................................................................
VP ENROLLMENT MGMT
 40.00
.......................   		    X       134,573 0 38,943
(29) WILLIAM H BURMA........................................................................
VP ADVANCEMENT
 40.00
.......................   		    X       134,137 0 29,524
(30) JAY B PRESCOTT........................................................................
VP STUDENT AFFAIRS
 40.00
.......................   		    X       113,243 0 39,677
(31) MARY ELIZABETH STIVERS........................................................................
VP ACADEMIC AFFAIRS & PROV
 40.00
.......................   		    X       181,337 0 19,795
(32) ADAM VOIGTS........................................................................
VP ADMIN/FINANCE
 40.00
.......................   		    X       143,914 0 30,779
(33) TIM WHEELDON........................................................................
VP INFORMATION SYSTEMS/CIO
 40.00
.......................   		    X       104,860 0 45,766
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 1,296,356 0 306,219
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet8
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
VENTER SPOONER6500 NW BEAVER DRJOHNSTONIA501311307 CONSTRUCTION 2,639,920
ELDER CORPORATION5088 E UNIVERSITY AVEPLEASANT HILLIA50327 CONSTRUCTION 1,622,102
KOESTER CONSTRUCTION COMPANY INC3050 SE ENTERPRISE DR STE AGRIMESIA501115055 CONSTRUCTION 1,094,839
ARAMARK HIGHER EDUCATION1101 MARKET ST 29TH FLRPHILADELPHIAPA19107 FOOD SERVICE/CATERING 708,801
SODEXO USAPO BOX 70060CHICAGOIL60673 FOOD SERVICE/CATERING 630,447
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet14
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 268,740
f All other contributions, gifts, grants, and
similar amounts not included above1f 		3,978,353
g Noncash contributions included in lines
1a-1f:$ 		346,809
h Total. Add lines 1a-1f.......MediumBullet 4,247,093
Program Service RevenueAmt Business Code
2a TUITION & FEES 611600 38,847,328 38,847,328    
b DORM & DINING HALL 611710 5,977,484 5,977,484    
c BOOKSTORE 451211 989,208 989,208    
d FINANCIAL AID FEES 611710 24,422 24,422    
e
f All other program service revenue . 651,094 651,094    
g Total. Add lines 2a–2f........MediumBullet 46,489,536
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 737,676     737,676
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents 150,496  
b Less: rental expenses 40,149  
c Rental income or (loss) 110,347  
d Net rental income or (loss).......MediumBullet 110,347     110,347
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 4,237,973 12,420
b Less: cost or other basis and sales expenses 4,042,197 9,755
c Gain or (loss) 195,776 2,665
d Net gain or (loss)..........MediumBullet 198,441     198,441
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a ADVERTISING 541800 248   248  
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 248
12 Total revenue. See Instructions......MediumBullet 51,783,341 46,489,536 248 1,046,464
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 13,605,197 13,605,197
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 1,589,026 420,625 1,003,051 165,350
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 14,606,483 12,315,677 1,843,862 446,944
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 925,374 727,723 162,733 34,918
9 Other employee benefits ....... 2,101,872 1,631,417 378,500 91,955
10 Payroll taxes ........... 1,124,544 884,352 197,758 42,434
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 100,236   100,236  
c Accounting ........... 68,010   68,010  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 30,000 30,000
f Investment management fees ...... 72,246 26,756 45,490  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 914,200 701,509 205,945 6,746
12 Advertising and promotion .... 287,312 11,759 268,910 6,643
13 Office expenses ....... 728,667 445,841 241,739 41,087
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 3,204,626 3,152,958 47,770 3,898
17 Travel ............ 1,077,894 939,484 86,385 52,025
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 405,294 274,104 122,744 8,446
20 Interest ........... 2,237,619 2,214,282 18,723 4,614
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 2,999,997 2,955,791 36,598 7,608
23 Insurance .............. 152,360 20,013 132,347  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PURCHASES FOR RESALE 678,282 697,713 -19,431  
b EQUIPMENT RENTAL & MAIN 486,111 176,678 309,433  
c MINOR EQUIPMENT 273,502 260,714 12,788  
d PERIODICALS/BOOKS 166,811 164,248 363 2,200
e All other expenses 844,559 485,304 291,652 67,603
25 Total functional expenses. Add lines 1 through 24e 48,680,222 42,112,145 5,555,606 1,012,471
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 5,505,345 1 4,402,548
2 Savings and temporary cash investments ......... 3,247,728 2 2,029,242
3 Pledges and grants receivable, net ........... 3,912,963 3 5,755,768
4 Accounts receivable, net ............. 953,109 4 1,185,303
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 321,919 8 315,506
9 Prepaid expenses and deferred charges .......... 502,553 9 467,389
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 101,041,939
b Less: accumulated depreciation ..... 10b 28,586,172 67,829,413 10c 72,455,767
11 Investments—publicly traded securities .......... 17,249,940 11 20,659,744
12 Investments—other securities. See Part IV, line 11 ..... 1,217,624 12 1,496,543
13 Investments—program-related. See Part IV, line 11 ..... 1,423,723 13 1,299,501
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 5,743,799 15 7,296,907
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 107,908,116 16 117,364,218
Liabilities 17 Accounts payable and accrued expenses ......... 4,405,287 17 4,317,888
18 Grants payable .................   18  
19 Deferred revenue ................   19  
20 Tax-exempt bond liabilities ............. 50,633,115 20 55,146,387
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 2,361,865 25 2,523,114
26 Total liabilities. Add lines 17 through 25......... 57,400,267 26 61,987,389
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 15,531,352 27 15,735,078
28 Temporarily restricted net assets ........... 24,787,127 28 28,986,007
29 Permanently restricted net assets ........... 10,189,370 29 10,655,744
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 50,507,849 33 55,376,829
34 Total liabilities and net assets/fund balances ........ 107,908,116 34 117,364,218
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
51,783,341
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
48,680,222
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
3,103,119
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
50,507,849
5
Net unrealized gains (losses) on investments ...............
5
1,885,547
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-119,686
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
55,376,829
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
GRAND VIEW UNIVERSITY
  		Employer identification number

42-0681049
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
GRAND VIEW UNIVERSITY
  		Employer identification number

42-0681049
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
GRAND VIEW UNIVERSITY
  		Employer identification number

42-0681049
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 18,017,556 16,434,208 15,514,212 13,027,431 11,816,932
b Contributions ........ 466,374 423,331 1,540,377 40,655 231,970
c Net investment earnings, gains, and losses 2,566,975 1,530,248 -155,201 2,791,858 1,233,548
d Grants or scholarships ..... 308,110 179,927 233,781 140,838 44,068
e Other expenditures for facilities
and programs ........ 		249,385 190,304 231,399 204,894 210,951
f Administrative expenses ....          
g End of year balance ...... 20,493,410 18,017,556 16,434,208 15,514,212 13,027,431
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet6.240 %
b
Permanent endowment SchDMd Bullet93.760 %
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   9,595,692 9,595,692
b Buildings ................   72,611,102 17,981,843 54,629,259
c Leasehold improvements ............        
d Equipment ................   15,866,690 10,518,732 5,347,958
e Other .................   2,968,455 85,597 2,882,858
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 72,455,767
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) OTHER ASSETS 895,548
(2) DEBT SERVICE RESERVE FUND 2,010,080
(3) UNEXPENDED BOND PROCEEDS 4,391,279






Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 7,296,907
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
STUDENT DEPOSITS 535,172
US GOVT GRANTS REFUNDABLE 1,030,548
INTEREST RATE SWAP FAIR VALUE LIABILITY 957,394






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 2,523,114
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 39,911,908
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 1,885,547
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d -79,537
e Add lines 2a through 2d ..................... 2e 1,806,010
3 Subtract line 2e from line 1..................... 3 38,105,898
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 72,246
b Other (Describe in Part XIII.) ........... 4b 13,605,197
c Add lines 4a and 4b....................... 4c 13,677,443
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 51,783,341
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 35,042,928
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 40,149
e Add lines 2a through 2d...................... 2e 40,149
3 Subtract line 2e from line 1..................... 3 35,002,779
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 72,246
b Other (Describe in Part XIII.) ............ 4b 13,605,197
c Add lines 4a and 4b....................... 4c 13,677,443
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 48,680,222
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: GRAND VIEW UNIVERSITY'S ENDOWMENT FUNDS ARE PRIMARILY FOCUSED ON SCHOLARSHIPS AVAILABLE TO STUDENTS. IT ALSO INCLUDES SUPPORT FOR A FEW SPECIFIC DEPARTMENTS/AREAS, INCLUDING COMMUNICATIONS, ART, DANISH ARCHIVES, AS WELL AS GENERAL OPERATIONS.
PART X, LINE 2: THE UNIVERSITY IS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE UNIVERSITY MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON ANY NET INCOME FROM UNRELATED BUSINESS ACTIVITIES. THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY AND UNRELATED BUSINESS INCOME (UBI) IS REPORTED ON FORM 990-T, AS APPROPRIATE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS, WHICH INCLUDE SUCH MATTERS AS THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UBI. AS OF JUNE 30, 2014 AND 2013, THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE FISCAL YEARS ENDED JUNE 30, 2010 AND PRIOR.
PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP -119,686. RENTAL EXPENSES SHOWN AS REVENUE VERSUS EXPENSES 40,149.
PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & FELLOWSHIPS RECLASSIFIED AS EXPENSE 13,605,197.
PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES SHOWN AS REVENUE VERSUS EXPENSES 40,149.
PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & FELLOWSHIPS RECLASSIFIED AS EXPENSE 13,605,197.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE E(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Schools
Right pointing arrow large imageComplete if the organization answered "Yes" to Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
YES
NO
1
Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of its governing body? ......................
1
Yes
 
2
Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? ......................................
2
Yes
 
3
Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during
the period of solicitation for students, or during the registration period if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves? If "Yes," please describe. If "No,"
please explain. If you need more space use Part II. .............................
3
Yes
 
 
4
Does the organization maintain the following?
a
Records indicating the racial composition of the student body, faculty, and administrative staff? ..........
4a
Yes
 
b
Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? ...............................................
4b
Yes
 
c
Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? ...........................
4c
Yes
 
d
Copies of all material used by the organization or on its behalf to solicit contributions? ..............
4d
Yes
 
If you answered "No" to any of the above, please explain. If you need more space, use Part II.
 
5
Does the organization discriminate by race in any way with respect to:
a
Students' rights or privileges? .....................................
5a
 
No
b
Admissions policies? .........................................
5b
 
No
c
Employment of faculty or administrative staff? ..............................
5c
 
No
d
Scholarships or other financial assistance? ................................
5d
 
No
e
Educational policies? .........................................
5e
 
No
f
Use of facilities? ...........................................
5f
 
No
g
Athletic programs? ..........................................
5g
 
No
h
Other extracurricular activities? .....................................
5h
 
No
If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.
 
6a
Does the organization receive any financial aid or assistance from a governmental agency? ...........
6a
Yes
 
b
Has the organization's right to such aid ever been revoked or suspended? ...................
6b
 
No
If you answered "Yes" to either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05
of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No," explain on Part II.
7
Yes
 
Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ.
Cat. No. 50085D
Schedule E (Form 990 or 990-EZ) 2013
Schedule E (Form 990 or 990EZ) 2013
Page 2
Part II
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also complete this part to provide any other additional information (see instructions).
Return Reference Explanation
SCHEDULE E, PART I, LINE 3 GRAND VIEW UNIVERSITY PUBLISHES ITS NONDISCRIMINATION POLICY ON BOTH THE INTERNAL AND EXTERNAL WEBSITES, AS WELL AS IN THE UNIVERSITY CATALOG, FINANCIAL AID HANDBOOK AND ON THE EMPLOYMENT APPLICATION WEBSITE. SEE PART II FOR POLICY.
SCHEDULE E, PART I, LINE 6 GRAND VIEW UNIVERSITY RECEIVES BOTH FEDERAL AND STATE GRANTS
SCHEDULE E, LINE 3 APPLICANTS FOR ADMISSION AND EMPLOYMENT, STUDENTS, EMPLOYEES & SOURCES OF REFERRAL OF APPLICATIONS FOR ADMISSION & EMPLOYMENT ARE HEREBY NOTIFIED THAT GRAND VIEW UNIVERSITY DOES NOT UNLAWFULLY DISCRIMINATE ON THE BASIS OF AGE, RACE, RELIGION, CREED, COLOR, SEX, SEXUAL ORIENTATION, NATIONAL ORIGIN, ANCESTRY OR DISABILITY IN ADMISSION OR ACCESS TO, OR TREATMENT OR EMPLOYMENT IN, ITS PROGRAMS & ACTIVITIES, SERVICES OR PRACTICES. ANY PERSON HAVING INQUIRIES CONCERNING THE UNIVERSITY'S COMPLIANCE WITH THE REGULATIONS IMPLEMENTING TITLE VI, TITLE IX & SECTION 504 OF THE REHABILITATION ACT OF 1973 & THE AMERICANS WITH DISABILITY ACT IS DIRECTED TO CONTACT THE VICE PRESIDENT FOR ADMINISTRATION & FINANCE, 515-263-2821, WHO HAS BEEN DESIGNATED AS THE EQUAL EMPLOYMENT OPPORTUNITY & AFFIRMATIVE ACTION OFFICER. ANY PERSON ALSO MAY CONTACT THE DEPARTMENT OF EDUCATION REGARDING THE UNIVERSITY'S COMPLIANCE WITH REGULATIONS IMPLEMENTING TITLE VI, TITLE IX & SECTION 504 OF THE REHABILITATION ACT OF 1973 & THE AMERICANS WITH DISABILITY ACT.
Schedule E (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
MARTHA WILLITS
4004 GRAND AVE 501
 
DES MOINES, IA50312 		CAMPAIGN CONSULTING   No 0 30,000 -30,000
             
             
             
             
             
             
             
             
             
Total .................right arrow   30,000 -30,000
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number
42-0681049
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance






















2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) MERIT/INSTITUTIONAL NEED BASED 1609 8,779,146   BOOK  
(2) FUNDED SCHOLARSHIPS - GRADUATE MS(RESTR) 6 52,500   BOOK  
(3) FUNDED SCHOLARSHIPS (RESTR) 107 223,396   BOOK  
(4) MEN'S ATHLETIC SCHOLARSHIPS 426 2,631,841   BOOK  
(5) WOMEN'S ATHLETIC SCHOLARSHIPS 208 919,846   BOOK  
(6) ACTIVITY SCHOLARSHIPS 77 134,738   BOOK  
(7) TUITION WAIVER/NON-EMPLOYEE 101 505,083   BOOK  
(8) GOVERNMENT GRANTS 429 100,537   BOOK  
(9) GV ENDOWED SCHOLARSHIPS(UNDERGRAD) 114 258,110   BOOK  
Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
PART I, LINE 2: INITIAL MERIT AID FOR NEW FIRST YEAR AND TRANSFER FULL TIME DAY STUDENTS IS DETERMINED BY VARIABLES SUCH AS ACT TEST SCORES, HIGH SCHOOL GPA, TOP % OF HIGH SCHOOL CLASS, AND TRANSFER GPA. THIS INFORMATION IS DATA ENTERED INTO THE SOFTWARE AND THEN A FACTOR IS DETERMINED. THAT FACTOR DETERMINES THE MERIT AID THE STUDENT IS ELIGIBLE FOR. RULES IN THE SOFTWARE ALERT MANUAL AWARD ENTRY ERROR. RENEWAL OF MERIT AID IS DETERMINED AT THE TIME OF AWARDING THE AID FOR THE NEXT YEAR BY REVIEWING GRAND VIEW GPA AND SEMESTERS OF RECEIVED AID. AS A FOLLOW-UP FOR THOSE AWARDED PRIOR TO THE SPRING GRADES, A REPORT IS REVIEWED TO DETERMINE IF THE GPA CRITERIA WAS MET AT THE END OF THE TERM. GRAND VIEW IS A MEMBER OF THE NATIONAL ASSOCIATION OF INTERCOLLEGIATE ATHLETICS AND OFFERS ATHLETIC SCHOLARSHIPS IN BASEBALL, BASKETBALL, BOWLING, CROSS COUNTRY, FOOTBALL, GOLF, SOCCER, TRACK AND FIELD, WRESTLING, VOLLEYBALL AND TENNIS FOR MEN, AND BASKETBALL, BOWLING, COMPETITIVE DANCE, CROSS COUNTRY, GOLF, SOCCER, SOFTBALL, TRACK AND FIELD, VOLLEYBALL AND TENNIS FOR WOMEN. SCHOLARSHIPS ARE BASED ON ABILITY AS EVALUATED BY THE COACHES. TO QUALIFY, STUDENTS MUST VISIT CAMPUS, INTERVIEW WITH AND BE RECOMMENDED BY THE COACH, APPLY AND BE ACCEPTED TO THE UNIVERSITY. COACHES ARE GIVEN A BUDGET FOR THE YEAR TO RECRUIT AND RETAIN PLAYERS. APPEALS FOR ADDITIONAL DOLLARS ARE MONITORED BY THE ATHLETIC DIRECTOR AND VICE PRESIDENT FOR ENROLLMENT MANAGEMENT. BUDGETS ARE MONITORED BY ATHLETIC ADMINISTRATIVE COORDINATOR, ATHLETIC DIRECTOR, FINANCIAL AID DIRECTOR, AND VICE PRESIDENT FOR ENROLLMENT MANAGEMENT. ELIGIBILITY REQUIREMENTS ARE REVIEWED BY THE ATHLETIC SUCCESS COORDINATOR AND THE ATHLETIC DIRECTOR. COMMUNICATION OF STUDENT AWARDS IS DONE VIA EMAIL BETWEEN THE ATHLETIC ADMINISTRATIVE COORDINATOR AND FINANCIAL AID. ART, MUSIC & THEATER AWARDS ARE AWARDED TO FULL TIME DAY STUDENTS WHO DEMONSTRATE TALENT. TO QUALIFY, STUDENTS MUST VISIT CAMPUS, MEET WITH THE CHAIR OF THE DEPARTMENT, APPLY AND BE ACCEPTED TO GRAND VIEW. RENEWAL IS BASED ON GPA OR GOOD STANDING. EACH DEPARTMENT HAS A BUDGET TO USE TO RECRUIT AND RETAIN STUDENTS. COMMUNICATIONS FOR INITIAL AWARDS ARE GIVEN TO THE ADMISSIONS DIRECTOR AND FORWARDED TO THE FINANCIAL AID DIRECTOR. ROSTERS OF THOSE TO RENEW ARE SENT TO THE CHAIR TO EVALUATE BASED ON GPA, ACADEMIC STANDING AND PARTICIPATION. BUDGETS ARE MONITORED BY FINANCIAL AID. AN ALERT WILL BE GIVEN IF AN AWARD IS ENTERED OVER THE BUDGETED AMOUNT. ANNUAL AND ENDOWED AID IS AWARDED TO STUDENTS BASED ON DONOR QUALIFICATIONS. ADVANCEMENT, BUSINESS OFFICE, AND FINANCIAL AID SIGN OFF AND RECEIVE COPIES OF NEW FUNDS CREATED. THE ASSISTANT DIRECTOR OF FINANCIAL AID WORKS WITH THE BUSINESS OFFICE AND ADVANCEMENT TO DETERMINE WHICH FUNDS AND THE DOLLAR AMOUNT TO BE AWARDED IN A GIVEN YEAR IN JANUARY. NOTIFICATIONS GO TO DEPARTMENTS OF FACULTY PICKS. FINANCIAL AID PICKS ARE DETERMINED BY RUNNING A REPORT TO GET STUDENTS WHO MEET DONOR REQUIREMENTS. MOST OF THESE AWARDS REQUIRE A SCHOLARSHIP ACCEPTANCE AND THANK YOU TO THE DONOR. DISBURSEMENT RULES WILL NOT ALLOW THE FUND TO BE DISBURSED UNTIL THIS DOCUMENTATION IS RECEIVED. PACKAGING PROCEDURES ARE DEVELOPED EACH YEAR AND UTILIZED TO DETERMINE A STUDENT'S TOTAL FINANCIAL AID PACKAGE. IN THIS WAY, AID IS GIVEN IN A FAIR AND EQUITABLE MANNER.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)KENT L HENNINGTRUSTEE & PRESIDENT (i)
(ii)		 275,275
0 		0
0 		37,552
0 		22,011
0 		56,324
0 		391,162
0 		0
0
(2)CAROL M BAMFORDVP MARKETING (i)
(ii)		 135,275
0 		0
0 		1,390
0 		9,512
0 		13,888
0 		160,065
0 		0
0
(3)DEBBIE BARGERVP ENROLLMENT MGMT (i)
(ii)		 134,191
0 		0
0 		382
0 		9,520
0 		29,423
0 		173,516
0 		0
0
(4)WILLIAM H BURMAVP ADVANCEMENT (i)
(ii)		 129,140
0 		0
0 		4,997
0 		9,100
0 		20,424
0 		163,661
0 		0
0
(5)JAY B PRESCOTTVP STUDENT AFFAIRS (i)
(ii)		 112,941
0 		0
0 		302
0 		8,050
0 		31,627
0 		152,920
0 		0
0
(6)MARY ELIZABETH STIVERSVP ACADEMIC AFFAIRS & PROV (i)
(ii)		 180,468
0 		0
0 		869
0 		12,647
0 		7,148
0 		201,132
0 		0
0
(7)ADAM VOIGTSVP ADMIN/FINANCE (i)
(ii)		 143,641
0 		0
0 		273
0 		10,290
0 		20,489
0 		174,693
0 		0
0
(8)TIM WHEELDONVP INFORMATION SYSTEMS/CIO (i)
(ii)		 104,640
0 		0
0 		220
0 		7,560
0 		38,206
0 		150,626
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A $31,200 HOUSING ALLOWANCE PAID TO PRESIDENT IS INCLUDED AS TAXABLE INCOME ON HIS W-2. THE UNIVERSITY PAYS DUES FOR THE PRESIDENT FOR BUSINESS USE ONLY.
SCHEDULE J - SUPPLEMENTAL INFORMATION NONTAXABLE BENEFITS PRIMARILY INCLUDE HEALTH INSURANCE BENEFITS AND TUITION WAIVER AND EXCHANGE BENEFITS OF THE EMPLOYEE AND IMMEDIATE FAMILY. FOR EXAMPLE, KENT HENNING'S NONTAXABLE BENEFITS INCLUDE $20,041 OF HEALTH INSURANCE BENEFITS, $33,925 OF TUITION EXCHANGE BENEFITS RECEIVED BY HIS TWO CHILDREN, AND $2,358 OF OTHER NON-TAXABLE BENEFITS.
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number
42-0681049
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696 462460YD2 09-26-2006 27,000,000 HOUSING, CLASSROOM, OFFICE, ATHLETICS FACILITIES   X   X   X
B IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696 462460K54 06-15-2010 15,395,000 CAMPUS HOUSING FACILITY & PARKING   X   X   X
C CITY OF ALTOONA
  		42-6004210   03-15-2012 2,924,672 REFUNDING OF 2002 BONDS   X   X   X
D CITY OF BONDURANT
  		42-6004287   05-09-2012 8,000,000 CAMPUS HOUSING FACILITY & PARKING   X   X   X
IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696   05-20-2014 13,400,000 STUDENT CENTER RENOVATION   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 1,685,000 1,160,000 535,301 60,000
2 Amount of bonds legally defeased . . . . . . . . . . .        
3 Total proceeds of issue . . . . . . . . . . . . . . 28,054,057 15,448,068 2,924,672 8,023,261
4 Gross proceeds in reserve funds . . . . . . . . . . . . 2,060,947      
5 Capitalized interest from proceeds . . . . . . . . . . . 204,833 658,223   368,960
6 Proceeds in refunding escrows . . . . . . . . . . . .        
7 Issuance costs from proceeds . . . . . . . . . . . . 536,045 160,000   108,612
8 Credit enhancement from proceeds . . . . . . . . . . .        
9 Working capital expenditures from proceeds . . . . . . . . . 450,000      
10 Capital expenditures from proceeds . . . . . . . . . . . 19,314,983 14,629,845   7,545,689
11 Other spent proceeds . . . . . . . . . . . . . . 5,538,117   2,924,672  
12 Other unspent proceeds . . . . . . . . . . . . . . 12,391,279      
13 Year of substantial completion . . . . . . . . . . . . 2008 2011 2012 2014
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X     X X     X
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X   X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .   X   X   X   X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 % 0 % 0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0 % 0 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X   X
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X X   X   X  
b Exception to rebate? . . . . . . . .   X X   X     X
c No rebate due? . . . . . . . . X     X   X   X
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X X   X   X  
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X X   X  
b Name of provider . . . . . . . . . BANKERS TRUST CO
  		 
  		BANKERS TRUST CO
  		 
 
c Term of hedge . . . . . . . . . . 10.500000000000   10.500000000000 10.400000000000
d Was the hedge superintegrated? . . . .   X       X   X
e Was the hedge terminated? . . . . . .   X       X   X
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . . X     X   X   X
b Name of provider . . . . . . . . . SEE PART VI
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . .        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . X              
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
PART II, LINE 3, COLUMNS A/B/D FOR ENTITY 1 AND COLUMN A FOR ENTITY 2 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS.
PART IV, LINE 2C, COLUMN A - ENTITY 1 REBATE CALCULATION COMPLETED OCTOBER 3, 2011; NO YIELD REDUCTION PAYMENT IS REQUIRED AND THERE WERE NO POSITIVE ARBITRAGE REBATE EARNINGS.
PART IV, LINES 5B/C, COLUMN A -ENTITY 1 CONSTRUCTION FUND - RBC CAPITAL MARKETS (2.7 YEARS); RESERVE FUND - RBC CAPITAL MARKETS (30.0 YEARS)
Schedule K (Form 990) 2013

Additional Data


Software ID:  
Software Version:  

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number
42-0681049
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696 462460YD2 09-26-2006 27,000,000 HOUSING, CLASSROOM, OFFICE, ATHLETICS FACILITIES   X   X   X
B IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696 462460K54 06-15-2010 15,395,000 CAMPUS HOUSING FACILITY & PARKING   X   X   X
C CITY OF ALTOONA
  		42-6004210   03-15-2012 2,924,672 REFUNDING OF 2002 BONDS   X   X   X
D CITY OF BONDURANT
  		42-6004287   05-09-2012 8,000,000 CAMPUS HOUSING FACILITY & PARKING   X   X   X
IOWA HIGHER EDUCATION LOAN AUTHORITY
  		42-1235696   05-20-2014 13,400,000 STUDENT CENTER RENOVATION   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 1,685,000 1,160,000 535,301 60,000
2 Amount of bonds legally defeased . . . . . . . . . . .        
3 Total proceeds of issue . . . . . . . . . . . . . . 28,054,057 15,448,068 2,924,672 8,023,261
4 Gross proceeds in reserve funds . . . . . . . . . . . . 2,060,947      
5 Capitalized interest from proceeds . . . . . . . . . . . 204,833 658,223   368,960
6 Proceeds in refunding escrows . . . . . . . . . . . .        
7 Issuance costs from proceeds . . . . . . . . . . . . 536,045 160,000   108,612
8 Credit enhancement from proceeds . . . . . . . . . . .        
9 Working capital expenditures from proceeds . . . . . . . . . 450,000      
10 Capital expenditures from proceeds . . . . . . . . . . . 19,314,983 14,629,845   7,545,689
11 Other spent proceeds . . . . . . . . . . . . . . 5,538,117   2,924,672  
12 Other unspent proceeds . . . . . . . . . . . . . . 12,391,279      
13 Year of substantial completion . . . . . . . . . . . . 2008 2011 2012 2014
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X     X X     X
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X   X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .   X   X   X   X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 % 0 % 0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 % 0 % 0 % 0 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X   X
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X X   X   X  
b Exception to rebate? . . . . . . . .   X X   X     X
c No rebate due? . . . . . . . . X     X   X   X
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X X   X   X  
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X X   X  
b Name of provider . . . . . . . . . BANKERS TRUST CO
  		 
  		BANKERS TRUST CO
  		 
 
c Term of hedge . . . . . . . . . . 10.500000000000   10.500000000000 10.400000000000
d Was the hedge superintegrated? . . . .   X       X   X
e Was the hedge terminated? . . . . . .   X       X   X
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . . X     X   X   X
b Name of provider . . . . . . . . . SEE PART VI
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . .        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . X              
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
PART II, LINE 3, COLUMNS A/B/D FOR ENTITY 1 AND COLUMN A FOR ENTITY 2 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS.
PART IV, LINE 2C, COLUMN A - ENTITY 1 REBATE CALCULATION COMPLETED OCTOBER 3, 2011; NO YIELD REDUCTION PAYMENT IS REQUIRED AND THERE WERE NO POSITIVE ARBITRAGE REBATE EARNINGS.
PART IV, LINES 5B/C, COLUMN A -ENTITY 1 CONSTRUCTION FUND - RBC CAPITAL MARKETS (2.7 YEARS); RESERVE FUND - RBC CAPITAL MARKETS (30.0 YEARS)
Schedule K (Form 990) 2013

Additional Data


Software ID:  
Software Version:  

Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) PRINCIPAL FINANCIAL
  		GREGORY J BURROWS IS SENIOR VP OF RETIREMENT & INVESTMENT AT PRINCIPAL FINL 1,460,071 CONTRIBUTIONS TO MONEY PURCHASE PLAN AND 403(B) PLANS   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 10 321,764 AVG OF HIGH/LOW
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( CONSTRUCTION ) X 1 20,367 ACTUAL
26 Other Right pointing arrow large image ( AUCTION ITEMS ) X 49 3,391 ACTUAL
27 Other Right pointing arrow large image ( GIFT CARDS ) X 12 810 ACTUAL
28 Other Right pointing arrow large image ( MEALS ) X 4 477 ACTUAL
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, COLUMN (B): NUMBER OF ITEMS RECEIVED
Schedule M (Form 990) (2013)
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Return Reference Explanation
FORM 990, PAGE 2, PART III, LINE 1 - ORGANIZATION'S MISSION STATEMENT GRAND VIEW UNIVERSITY ENGAGES, EQUIPS, AND EMPOWERS STUDENTS TO FULFILL THEIR INDIVIDUAL POTENTIAL AND SERVE SOCIETY. COMMITTED TO THE DEVELOPMENT OF THE WHOLE PERSON - MIND, BODY AND SPIRIT - AND TO PREPARING STUDENTS FOR SUCCESSFUL CAREERS AND RESPONSIBLE CITIZENSHIP BOTH IN THEIR COMMUNITIES AND IN A DIVERSE AND CHANGING WORLD, GRAND VIEW OFFERS A LIBERAL ARTS EDUCATION THAT: *CHALLENGES STUDENTS TO INQUIRE WITH A DISCIPLINED AND CRITICAL MIND, COMMUNICATE EFFECTIVELY, AND DISPLAY AN AWARENESS OF THE GLOBAL ISSUES THAT AFFECT US ALL. *CREATES A COMMUNITY OF LEARNERS WHERE DIFFERING PERSPECTIVES ARE WELCOME, WHERE FRIENDLY INTERACTION IS THE NORM, AND WHERE INTELLECTUAL AND PERSONAL INTEGRITY IS EXPECTED AND MODELED. *OFFERS A SUPPORTIVE ENVIRONMENT WHERE STUDENTS CAN ENGAGE IN COMMUNITY WITH OTHERS, DISCERN LIFE PURPOSE, AND GROW IN LEADERSHIP. *AFFIRMS CHRISTIAN FAITH AND ETHICS AS A VISION FOR LIFE, A VISION THAT ENHANCES OUR RESPECT FOR THE DIVERSITY AND DIGNITY OF ALL PEOPLE, FOR RELATING TO OTHERS, AND FOR THE PURSUIT OF LIFELONG LEARNING. INFORMED BY ITS DANISH LUTHERAN HERITAGE, GRAND VIEW IS A SCHOOL FOR LIFE.
FORM 990, PART VI, SECTION A, LINE 4 THE BY-LAWS WERE REVISED IN OCTOBER, 2013 TO REPLACE THE PERSONNEL AND COMPENSATION COMMITTEE WITH THE PROGRAM OVERSIGHT COMMITTEE AND TO ADD THE COMPENSATION COMMITTEE. THE PROGRAM OVERSIGHT COMMITTEE SHALL OVERSEE THE PROCESSES PUT IN PLACE TO REVIEW, ASSESS, PRIORITIZE, AND, WHEN NECESSARY, ELIMINATE INSTITUTIONAL PROGRAMS AND ENSURE CONTINUOUS IMPROVEMENT. THE COMMITTEE'S OVERSIGHT RESPONSIBILITY INCLUDES PROCESSES RELATED TO ACADEMIC, ATHLETIC, AND STUDENT PROGRAMS AND OTHER INITIATIVES OF THE UNIVERSITY. ADDITIONALLY, THE COMMITTEE SHALL PROVIDE OVERSIGHT OF PERSONNEL-RELATED PROGRAMS BY REVIEWING HUMAN RESOURCES/PERSONNEL MATTERS AS NECESSARY FOR PURPOSES OF COMPLIANCE WITH APPLICABLE LAWS AND ACCEPTED BUSINESS PRACTICES, RECOMMENDING APPROVAL OF HIRING OF FACULTY, CHANGES IN ACADEMIC RANK, AND GRANTING OF TENURE OF FACULTY MEMBERS OF THE UNIVERSITY, AND IF NEEDED, ADVISING THE ADMINISTRATION REGARDING PERSONNEL MATTERS PERTAINING TO FACULTY AND STAFF AND MAKING RECOMMENDATIONS TO THE BOARD. THE PROGRAM OVERISGHT COMMITTEE SHALL HAVE SUCH OTHER DUTIES AND RESPONSIBILITIES AS MAY BE ASSIGNED TO IT FROM TIME TO TIME BY THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE SHALL ASSIST THE BOARD OF TRUSTEES IN FULFILLING ITS FIDUCIARY RESPONSIBILITIES WITH REGARD TO ESTABLISHING THE COMPENSATION AND BENEFITS OF THE PRESIDENT AND SUCH OTHER UNIVERSITY OFFICERS AS THE BOARD OF TRUSTEES SHALL DEEM APPROPRIATE FROM TIME TO TIME. THE COMMITTEE SHALL ALSO FUNCTION AS A LIAISON TO THE BOARD OF TRUSTEES AND SUCH OTHER COMMITTEES HAVING RESPONSIBILITY FOR REVIEWING AND CONSULTING ON COMPENSATION AND GENERAL GUIDELINES FOR OTHER EMPLOYEES OF THE GRAND VIEW UNIVERSITY.
FORM 990, PART VI, SECTION A, LINE 7B THE RELATED ORGANIZATIONS LISTED ON SCHEDULE R RATIFY AND APPROVE BOARD MEMBERS NOMINATED AND ELECTED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11 GRAND VIEW'S BOARD OF TRUSTEES DELEGATES THE DETAILED REVIEW OF THE FINANCIAL STATEMENTS AND FORM 990 TO THE AUDIT COMMITTEE. IF NECESARY, CORRECTIONS ARE MADE FOLLOWING THAT REVIEW. ONCE FINALIZED, THE FORM 990 IN ITS ENTIRETY IS MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR REVIEW FOR THE OCTOBER BOARD MEETING AND PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST QUESTIONNAIRES ARE DISTRIBUTED AND COLLECTED EACH ACADEMIC YEAR FROM THE OFFICERS, TRUSTEES AND KEY EMPLOYEES. ANY POTENTIAL CONFLICTS ARE DISCLOSED, REVIEWED BY THE VICE PRESIDENT FOR ADMINISTRATION AND FINANCE OR DESIGNEE AND REPORTED TO THE AUDIT COMMITTEE OF THE BOARD. WHEN NECESSARY, INDIVIDUALS WILL ABSTAIN FROM ANY DISCUSSION OR VOTE THAT PERTAINS TO THESE PREVIOUSLY DISCLOSED OR NEWLY DEVELOPED CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION FOR GRAND VIEW'S PRESIDENT AND OTHER OFFICERS THROUGH A PROCESS WHICH INCLUDES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE COMPENSATION COMMITTEE (MADE UP OF FIVE BOARD OF TRUSTEES MEMBERS WITH FOUR OUT OF FIVE INDEPENDENT MEMBERS) MEETS EACH YEAR AND REVIEWS THE FOLLOWING, AMONG OTHER DATA: PRESIDENT'S SELF EVALUATION, COMPARATIVE SALARY DATA FROM BOTH THE IOWA ASSOCIATION OF INDEPENDENT COLLEGES AND UNIVERSITIES AND THE NATIONAL YAFFE & COMPANY EXECUTIVE COMPENSATION SURVEY FOR COLLEGES AND UNIVERSITIES, COMPARISONS OF THE PRESIDENT'S COMPENSATION TO THE FACULTY AND STAFF INCREASES, THE COMPENSATION HISTORY OF THE PRESIDENT, AND THE EMPLOYMENT AGREEMENT WITH THE PRESIDENT. A SIMILAR PROCESS IS FOLLOWED FOR OTHER OFFICERS OF THE UNIVERSITY WITH COMPENSATION PACKAGES RECOMMENDED BY THE PRESIDENT. UPON DELIBERATION AND BASED ON THE COMPENSATION PHILOSOPHY ADOPTED BY THE BOARD OF TRUSTEES, THE COMPENSATION COMMITTEE RECOMMENDS THE COMPENSATION OF THE PRESIDENT AND OTHER UNIVERSITY OFFICERS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEE. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES, WHEN DEEMED APPROPRIATE, THE RECOMMENDATIONS OF THE COMPENSATION COMMITTEE. A SUMMARY REPORT IS PROVIDED ANNUALLY TO THE FULL BOARD OF TRUSTEES REGARDING THE COMPENSATION PHILOSOPHY, THE EVALUATION OF THE PRESIDENT'S PERFORMANCE AND THE COMPENSATION PACKAGE OF THE PRESIDENT AND OTHER UNIVERSITY OFFICERS. THE DELIBERATION AND DECISIONS OF ALL COMMITTEES AND THE BOARD OF TRUSTEES ARE DOCUMENTED IN MINUTES TAKEN FOR ALL MEETINGS. IN PREPARATION FOR THE COMPENSATION ADJUSTMENTS EFFECTIVE IN JANUARY 2014, AN INDEPENDENT COMPENSATION AND BENEFITS CONSULTANT WAS HIRED IN FALL 2013 TO ASSIST THE COMPENSATION COMMITTEE IN ITS DUTIES. INCLUDED IN THE SCOPE OF SERVICES PROVIDED BY THE CONSULTANT WAS A DETAILED COMPENSATION COMPARABILITY STUDY USING THE NATIONAL YAFFE STUDY AS A BASE AND THEN PULLING OUT A SAMPLE OF HIGHER EDUCATION ENTITIES COMPARABLE TO GRAND VIEW UNIVERSITY. UPON CONCLUSION OF THE CONSULTANT SERVICES, THE CONSULTANT ISSUED A LETTER OF OPINION REGARDING REASONABLENESS THAT INCLUDED THE FOLLOWING OPINION: "THE COMPARABILITY DATA ATTACHED MEETS THE DEFINITION FOR REASONABLE COMPENSATION AND PROVIDES AN APPROPRIATE BASIS UPON WHICH THE BOARD MAY RELY IN ESTABLISHING, FOR PURPOSES OF TREASURY REGULATION SUBSECTION 53.4958-4(B)(II)(B), THE REBUTTABLE PRESUMPTION OF REASONABLENESS." THE CONSULTANT FURTHER CONCLUDED THAT COMPENSATION PROVIDED TO THE PRESIDENT AND OTHER OFFICERS WAS REASONABLE BASED ON THE COMPENSATION COMPARABILITY STUDY.
FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN THE OFFICE OF THE CONTROLLER AT GRAND VIEW UNIVERSITY, LOCATED AT 1200 GRANDVIEW AVE, DES MOINES, IA 50316.
FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP -119,686.
FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
FORM 990, PAGE 7, PART VII - TRUSTEE COMPENSATION ERIC BURMEISTER'S SALARY IS FOR TEACHING, NOT FOR SERVICES RENDERED AS A TRUSTEE. MARTHA WILLITS RECEIVED PAYMENT FROM THE UNIVERSITY AS AN INDEPENDENT CONTRACTOR FOR CONSULTING SERVICES DURING THE UNIVERSITY'S 2013 CALENDAR YEAR. NO PAYMENTS WERE RECEIVED FOR SERVICES RENDERED AS A TRUSTEE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


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SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
GRAND VIEW UNIVERSITY
 
Employer identification number

42-0681049
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) SOUTHEASTERN IOWA SYNOD OF THE ELCA

2635 NORTHGATE DRIVE

IOWA CITY,IA52244
36-3514254 		RELIGIOUS IL 501(C)3 1 N/A
 
No
(2) WESTERN IOWA SYNOD OF THE ELCA

318 E 5TH ST

STORM LAKE,IA50588
36-3514255 		RELIGIOUS IA 501(C)3 1 N/A
 
No
(3) NORTHEASTERN IOWA SYNOD OF THE ELCA

201 20TH STREET SW

WAVERLY,IA506770804
36-3514256 		RELIGIOUS IL 501(C)3 1 N/A
 
No








For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
SCHEDULE R, PART II SOUTHEASTERN IOWA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA 36-3514254 2635 NORTHGATE DRIVE IOWA CITY, IA 52244 WESTERN IOWA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA 36-3514255 318 E 5TH STREET STORM LAKE, IA 50588 NORTHEASTERN IOWA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA 36-3514256 201 20TH STREET SW WAVERLY, IA 50677-0804
Schedule R (Form 990) 2013
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