Hannibal-Lagrange University in Hannibal, Missouri (MO)

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Hannibal-Lagrange University
Employer Identification Number (EIN)431007642
Name of OrganizationHannibal-Lagrange University
Address2800 Palmyra Rd, Hannibal, MO 63401-1940
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date03/1965
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 - Not required to file (church)
Asset Amount$25,098,496
Amount of Income$22,696,740
Form 990 Revenue Amount$22,476,848
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Undergraduate College (4-year)


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Amount of income in 2014: $22,696,740 (it was $21,912,035 in 2013)
This organization: 

 $22,696,740
Other organizations performing similar types of work: 

 $8,229,403

Assets in 2014: $25,098,496 (it was $23,729,570 in 2013)
Hannibal-Lagrange University: 

 $25,098,496
Other organizations performing similar types of work: 

 $12,246,556

Expenses in 2013: $20,842,522
This organization: 

 $20,842,522
Other organizations performing similar types of work: 

 $7,670,587

Income to expenses ratio in 2013: 1.1
Hannibal-Lagrange University: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 548
This organization: 

 548
Other organizations performing similar types of work: 

 234

Employees paid over $100,000 in 2013: 0.2%
This organization: 

 0.2%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 14.2%
Hannibal-Lagrange University: 

 14.2%
Other organizations performing similar types of work: 

 27.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
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?No
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?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?Yes
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?Yes
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)?No
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?Yes
Did the organization maintain an office, employees, or agents outside of the United States?No
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?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?Yes
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?Yes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
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?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
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?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
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?No
Did the organization receive more than $25,000 in non-cash contributions?Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
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?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109627
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?No
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 return548
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?Yes
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)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
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?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
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?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$210,865
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$12,075
Total number of individuals who received more than $100,000 of reportable compensation from the organization1
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$22,243,747$21,883,428$21,912,035
Contributions, Gifts, Grants and Other Similar Amounts$4,961,329$4,244,699$3,117,482
Program Service Revenue$17,161,295$17,375,609$18,595,553
Colleges, Universities, and Professional Schools $14,547,662
Educational Support Services$3,878,296
Educational Support Services$135,945
Book Stores $33,650
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$76,697$214,185$157,512
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$44,426$48,935$41,488
Educational Support Services$35,655
0$5,833
All other revenue$0
Statement of Functional Expenses
201120122013
Total functional expenses$22,310,317$21,768,103$20,842,522
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$5,402,841
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$0$0$210,865
Compensation not included above, to disqualified persons$0
Other salaries and wages$6,050,454$5,729,770$5,892,147
Pension plan accruals and contributions$0
Other employee benefits$1,335,551
Payroll taxes$0$0$0
Fees for services (non-employees)
Management$0
Legal$39,398
Accounting$0
Lobbying$0
Professional fundraising services$0$0$0
Investment management fees$98
Other$0
Advertising and promotion$158,309
Office expenses$103,918
Information technology$0
Royalties$0
Occupancy$1,078,868
Travel$250,294
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$14,929
Interest$361,092
Payments to affiliates$0
Depreciation, depletion, and amortization$824,801
Insurance$262,546
Other expenses$1,357,141
Other expenses$1,100,983
Other expenses$604,252
Other expenses$308,906
Other expenses$1,535,583
Balance Sheet
201120122013
Total assets$24,322,651$24,091,269$23,729,570
Cash - non-interest-bearing$0
Savings and temporary cash investments$496,691
Pledges and grants receivable, net$0
Accounts receivable, net$1,598,996
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$205,750
Prepaid expenses and deferred charges$0
Land, buildings, and equipment: cost or other basis$17,822,709
Investments - publicly traded securities$3,222,681
Investments - other securities$197,934
Investments - program-related$0
Intangible assets$184,809
Other assets$0
Total liabilities$8,480,499$8,405,375$6,959,212
Accounts payable and accrued expenses$98,750
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$0$0$6,225,000
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$7,376,527$7,579,870$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$635,462
Total net assets or fund balances$15,842,152$15,685,894$16,770,358
Unrestricted net assets$10,504,527
Temporarily restricted net assets$1,099,114
Permanently restricted net assets$5,166,717
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$4,784$0$4,784
Gross receipts or sales less returns and allowances$13,668$0$0
Cost of goods sold$8,884$0$0
Gross profit$4,784$0$4,784
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$4,784
Compensation of officers, directors, and trustees$0
Salaries and wages$3,281
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$1,503
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Indiana Wesleyan University4201 South Washington Street, Marion, IN 46953-4974IN1970-05$257,965,758
2Upper Iowa UniversityPO BOX 1857, Fayette, IA 52142-1857IA1955-08$69,965,588
3Wesley College Inc120 N State St, Dover, DE 19901-3835DE1957-04$47,933,171
4Spalding University824 S 4th St, Louisville, KY 40203-2116KY1974-03$42,022,359
5Washington Adventist University Inc7600 Flower Ave, Takoma Park, MD 20912-7744MD1942-06$41,304,187
6Missouri Valley College500 E College St, Marshall, MO 65340-3109MO1936-03$35,515,156
7Corban University5000 Deer Park Dr Se, Salem, OR 97317-9392OR1956-06$32,563,333
8Rosemont College Of The Holy Child Jesus1400 Montgomery Ave, Rosemont, PA 19010-1631PA1946-03$30,664,438
9Sojourner-Douglass College500 N Caroline Street, Baltimore, MD 21205-1802MD1975-11$28,987,549
10Tennessee Wesleyan College204 E College St, Athens, TN 37303-3604TN1940-06$28,366,641
11Unity College90 Quaker Hill Rd, Unity, ME 04988-3712ME1966-01$26,924,019
12University Of Saint Mary4100 S 4th St, Leavenworth, KS 66048-5082KS1946-03$26,717,300
13Hannibal-Lagrange University2800 Palmyra Rd, Hannibal, MO 63401-1940MO1965-03$22,696,740
14Sterling College125 W Cooper St, Sterling, KS 67579-1533KS1934-03$21,540,612
15Voorhees College213 Wiggins Road, Denmark, SC 29042SC1946-07$21,497,510
16Saint-Mary-Of-The-Woods CollegeHuman Resources - Guerin Hall 1 St, Saint Mary Of The Wood, IN 47876IN1946-03$21,206,201
17San Diego Christian College200 Riverview Pkwy, Santee, CA 92071-5821CA1971-12$20,488,146
18Central Christian College Of The Bible911 E Urbandale Dr, Moberly, MO 65270-1923MO1963-04$6,874,928
19Carver Bible Institute7203 Paseo Blvd, Kansas City, MO 64132-1704MO1968-06$165,438
20Western Baptist Bible College2119 Tracy Ave, Kansas City, MO 64108-2914MO1967-10$70,941
Number of organizations performing similar types of work
Alabama4
Arkansas1
Arizona3
California10
Colorado2
Connecticut1
District of Columbia1
Delaware1
Florida5
Georgia2
Hawaii2
Iowa3
Idaho3
Illinois5
Indiana7
Kansas7
Kentucky2
Massachusetts3
Maryland3
Maine1
Michigan6
Minnesota2
Missouri5
Mississippi4
Montana1
North Carolina7
Nebraska2
New Jersey2
New Mexico1
New York7
Ohio6
Oklahoma2
Oregon1
Pennsylvania4
South Carolina5
South Dakota4
Tennessee8
Texas5
Virginia4
Vermont4
Washington4
West Virginia1
International1
Total152
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralExecutive Board Of The Missouri Baptist ConventionHigh At Madison St, Jefferson City, MO 65101MO1965-03$0
SubordinateHannibal-Lagrange University2800 Palmyra Rd, Hannibal, MO 63401-1940MO1965-03$22,696,740
SubordinateMid American Indian Fellowships75 Sw State Route V, Butler, MO 64730-8906MO1965-03$33,496
SubordinateBallwin Baptist Church15101 Manchester Rd, Ballwin, MO 63011-4629MO1965-03$0
SubordinateBarry County Southern Baptist Miss Ionary Association3004 Main St, Cassville, MO 65625-9554MO1965-03$0
SubordinateBethel Baptist Assn7918a Highway Mm, Hannibal, MO 63401-6801MO1965-03$0
SubordinateBlack River Baptist Association Of Missouri Inc212 Southwest Dr, Kennett, MO 63857-2731MO1965-03$0
SubordinateBlue River-Kansas City Baptist Association4041 Ne Lakewood Way Ste 260, Lees Summit, MO 64064-2021MO1965-03$0
SubordinateCane Creek-Stoddard Baptist Asso- Ciation Inc2090 Three Rivers Blvd, Poplar Bluff, MO 63901-2319MO1965-03$0
SubordinateCape Girardeau Baptist Association5103 Old Cape Rd E, Jackson, MO 63755-3845MO1965-03$0
SubordinateCentral Baptist Church12725 West Farm Rd, Ash Grove, MO 65604MO1965-03$0
SubordinateCharleston Baptist Association4855 State Highway 77, Benton, MO 63736-7116MO1965-03$0
SubordinateClay Platte Baptist Association5071 N Oak Trfy, Kansas City, MO 64118-4620MO1965-03$0
SubordinateDallas County Assoc Of Southern BapPO BOX 374, Bufalo, MO 65622-0374MO1965-03$0
SubordinateDent County Baptist AssociationPO BOX 547, Salem, MO 65560-0547MO1965-03$0
SubordinateGasconade Valley Baptist Association4300 Highway B, Bland, MO 65014-2332MO1965-03$0
SubordinateDorsett Village Baptist Church2240 Dennington Place, Maryland Heights, MO 63043MO1963-03$0
SubordinateEleven Point River Baptist AssociationRr 1 Box 1727, Alton, MO 65606-9766MO1965-03$0
SubordinateExecutive Board Of The Missouri Baptist Convention, 1000 Hills Baptist Association1300 Country Club Dr, Kirksville, MO 63501-5362MO1965-03$0
SubordinateExecutive Board Of The Missouri Baptist Convention South Union BapLocal, Maywood, MO 63454MO1965-03$0
Number of affiliated organizations
Missouri65
Total65

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