February 25, 2000
NEWS
5
INFD~”SERIES Your right to know'. Freedom of Information Act
by RACHEL MIKAELSEN
NEWS EDITOR
Students possess certain free
doms such as freedom of speech, re
ligion and safety. A freedom exists
you may not know about: the free
dom to access your private school’s
tax return form 990. Requesting the
form from your school can be as easy
as asking a question. This form has
the school’s net assets, how it spends
its money, and how much the top paid
employees make.
Obtaining a 990 from your
school is simple. Title 26 of the U.S.
Code, section 6104(e), and IRS No
tice 88-120, volume 1988-48, num
ber 10 of the Internal Revenue Bulle
tin says that a person can walk into
the financial office and make a ver
bal request. When a person asks for
the 990, it must be provided immedi
ately. A written request allows the
school 30 days to comply. An institu
tion may use discretion in regards to
releasing 990 information if they feel
the request is not in the best interest
of the public or an act of harrassment.
Nathaniel Carey at Albright Col
lege in Virginia was denied access
because the college thought the in
formation was confidential. Carey’s
communication professor, Achal
Mehra, also tried to get the 990.
Mehra believes the school must obey
the law, “The school must meet its
public access obligations under the
law.”
When Mehra was denied, he
stated in a letter to Paul Gazzero, vice
president of administration and fi
nance, that “the law provides penal
ties for an institutions failure to meet
these requirements.”
In contrast to Albright College,
Brevard College has given copies of
990s to students, including “The
Clarion” in February following a writ
ten request. Deborah Hall, vice presi
dent for finance, met with reporters
to ask question about the inquiry.
“We are a family. We want to try
to be family,” said Hall. Dr. Robert
Bauslaugh also attended the meeting
and added, “We don’t have anything
to hide.”
According to Title 26 of the U.S.
Responsible Freedoms
NEWS COLUMN
A lot of the students on this cam
pus ask the question; Where is my
tuition money going? Well, you have
the information on how to find out.
Take these open records laws
and FOI regulation and use them.
Stop sitting around just wondering
and get up and use these precious
freedoms. I am guilty of laziness too,
but there is a time, when as a student
body, we must stand up together, de
clare our freedoms and sound our
voices.
Freedom of expression is impor
tant topic for the college campus. If
you don’t agree with something, then
BY
RACHEL
MIKAELSEN
NEWS
EDITOR
take steps to change it. If you like ev
erything, then let some one know. If
you know some thing then act on it.
College is about exploration and
knowledge. Knowledge is power.
These laws give you the power to
know, and then if you choose, a voice
in how your money is spent. A friend
recently asked me what I thought
freedom was. I replied, freedom is
power AND responsibility. We may
be able to get the 990, but what is
more important is what we do with it.
A lot of personal information
floods those records. The responsi
bility lies in utilizing the information
in an ethical way. The numbers will
speak a world of tmths to you. Many
of us have never run a business and
cannot comprehend the numbers and
their meanings in the 990. When you
get the form, ask for help. Go to the
finance office and ask your questions.
Do not assume to know all about the
numbers.
My biggest piece of advice
for requesting the 990 is to make sure
your heart is in the right place. A busi
ness person is less inclined to give
personal information when they fear
malicious activity may occur as a re
sult of releasing the information.
The law does say you have ev
ery right to a copy of those forms.
Don’t go marching into the finance
office demanding the 990 if you
don’t have any purpose for the in
formation. Don’t waste the office s
time or yours. Healthy curiosity is
good enough for me. Wanting to be
informed is a lot better than just want
ing to exercise control or intimida
tion just because a law protects you.
Grow up and realize control is not
always the issue. If you work hard
for your tuition, then you deserve to
know where the money is going, but
remember, freedom is power AND
responsibility.
Code, sec-
t i 0 n s
6652(c)(1)(C)
and 6685, if
the school is
proven to
have will
fully denied
the request,
they may be
fined up to $
5,000U.S.
code: Title
26, Section
6104, the
annual re
turn to be
filed by a
private or
ganization
the receives
federal funding under section 6033
shall make available the last three fis
cal year’s 990 reports during regular
business hours to anyone who re
quests them. The numbers on the
form correspond with the school’s fis
cal year.
A brief summary of part 1 of a
990 can be obtained from sites off the
World Wide Web such as http://
www.guidestar.org. However, the 990
has nine parts and an attachment
called “Schedule A”.
Part one can be labeled as the
over all picture. The three sections in
it are revenue, expenses and changes
in assets or fund balances. Revenue
shows how much money the school
receives in contributions, investment
income and other sources. The school
does have the option of omitting a list
of private donors when giving the
form to the public. The expenses just
states money spent with in the fiscal
year. A net asset subtracts expenses
from revenue.
Part two shows any money used
for things such as salaries, printing
of publications, and conferences. The
third section is a breakdown of edu
cational expenses used for programs
or buildings like library, gymnasium,
housing, and financial aid. The bal
ance sheet of the form is section four.
A chart shows the school’s net assets
and how much is in land, buildings
and equipment. Part five is a list of
the top five administrators and their
salaries. A questionnaire in part six
makes sure that the school complies
with regulations on tax-exempt orga
nizations. Seven and eight is a break
down on how the institution earns its
money with items such as tuition or
fee students pay. The last section,
nine, lists any businesses owned by
the organization and the profit from
that business.
A lot of financial numbers and
personal information in the 990. A lot
of this information may require as
sistance from an accountant or appro
priate finance personnel.
X Veietarian Ctiisltie
Hours: 11am - 4pm Monday-Friday
430 N. Caldwell St.
(Behind Princess Plaza)
884-7311