2025-05-14T09:01:14+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 160743126 ROBERTS WESLEYAN UNIVERSITY ROBE 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 RUPERT A HAYLES JR PRESIDENT 5855946000 2025-05-14 true true Lauren Denton P01571860 2604604000 2025-05-14 2023 2025-03-06 01:10:19Z RUPERT A HAYLES JR 2301 WESTSIDE DRIVE ROCHESTER NY 14624 70164868 false X WWW.ROBERTS.EDU X 1866 NY A COMMUNITY OF LEARNERS COMMITTED TO HISTORIC CHRISTIANITY, RWU SEEKS TO PREPARE THOUGHTFUL, SPIRITUALLY MATURE, SERVICE-ORIENTED PEOPLE WHO WILL TRANSFORM SOCIETY. 21 21 1107 45 17419 13651 4546554 2640427 47614972 49562932 1317302 949275 1275761 1384421 54754589 54537055 18319118 20584193 0 23407974 23166846 0 0 225456 18095073 17817410 59822165 61568449 -5067576 -7031394 129173701 122422313 30215616 27768592 98958085 94653721 X AS NEW YORK'S LEADING UNIVERSITY FOR CHARACTER EDUCATION, RWU IS A COMMUNITY OF LEARNERS COMMITTED TO HISTORIC CHRISTIANITY, WHICH SEEKS TO PREPARE THOUGHTFUL, SPIRITUALLY MATURE, SERVICE-ORIENTED PEOPLE WHO WILL TRANSFORM SOCIETY. true false 55784809 20584193 50953628 ROBERTS IS AN INNOVATIVE AND DISTINCTIVE CHRISTIAN UNIVERSITY OFFERING EXCELLENCE IN 90 PLUS LIBERAL ARTS AND PROFESSIONAL PROGRAMS. THE UNIVERSITY PREPARES STUDENTS FOR SERVICE TO HUMANITY IN BUSINESS, THE ARTS AND A VARIETY OF HUMAN SERVICE FIELDS. DURING THE 23-24 FISCAL YEAR, OVER 1,700 STUDENTS WERE ENROLLED. 55784809 true true false false false false false false true true true false false true false true true true false true false false false true false false false true true true false false false false false false false false false false false false false false false true true true false false true X 127 0 1107 true true true true LU CJ false false false true true false false false false false false X 21 21 false false false false false false false true true false false false true true true true true true true false NY X STEVEN MORSE 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 Deborah Schmidt VICE CHAIR 2.0 2.0 X X 0 0 0 Janet Balajthy SECRETARY 2.0 2.0 X X 0 0 0 Kevin Mannoia VICE CHAIR 2.0 2.0 X X 0 0 0 Terry Taber CHAIR 2.0 2.0 X X 0 0 0 Barbara Rose Trustee 2.0 2.0 X 0 0 0 Caryl Wenzke LEFT 0823 Trustee 2.0 2.0 X 0 0 0 Chad Goodchild Trustee 2.0 2.0 X 0 0 0 David Rinker LEFT 0524 Trustee 2.0 2.0 X 0 0 0 Deborah White Trustee 2.0 2.0 X 0 0 0 Duncan O'Dwyer LEFT 1023 Trustee 2.0 2.0 X 0 0 0 Dwight Kip Palmer Trustee 2.0 2.0 X 0 0 0 Emerson Fullwood Trustee 2.0 2.0 X 0 0 0 Eric Logan Trustee 2.0 2.0 X 0 0 0 Guy Adams Trustee 2.0 2.0 X 0 0 0 Herbert Alexander Trustee 2.0 2.0 X 0 0 0 Holly Hillberg TRUSTEE 2.0 2.0 X 0 0 0 John Jennings Trustee 2.0 2.0 X 0 0 0 Justin Niebel START 1023 Trustee 2.0 2.0 X 0 0 0 Linda Adams LEFT 0524 Trustee 2.0 2.0 X 0 0 0 Mauricio Riveros LEFT 0923 Trustee 2.0 2.0 X 0 0 0 Pam Braman Trustee 2.0 2.0 X 0 0 0 Paul Lysander Trustee 2.0 2.0 X 0 0 0 Ramona Graham Trustee 2.0 2.0 X 0 0 0 Tim Harner TRUSTEE 2.0 2.0 X 0 0 0 Wayne McCown Trustee 2.0 2.0 X 0 0 0 Wesley Jr Skinner Trustee 2.0 2.0 X 0 0 0 Alexander H Jones LEFT 0624 VP for Institutional Advancement 40.0 2.0 X 126374 0 25498 Benjamin Espinoza LEFT 0823 VP Northeastern Seminary 40.0 2.0 X 61065 0 18646 David W Basinger Chief Academic Officer 40.0 0 X 143424 0 13594 Ken Motsenbocker START 0324 Chief Financial Officer (Interim) 35.0 7.0 X 0 0 0 Kimberley A Wiedefeld VP for Enrollment Management 40.0 0 X 114842 0 31526 Kristen M Brown LEFT 0324 VP for Student Experience 40.0 2.0 X 121589 0 12149 Laurie J Leo LEFT 0324 Chief Financial Officer 40.0 7.0 X 156938 0 3923 Rupert A Hayles Jr START 0723 President 40.0 4.0 X 145236 0 16028 Simao Da Silva START 1223 VP of Operations & Bus Dev 40.0 0 X 6731 0 0 Stephen Bovee Chief Strategy Officer 40.0 0 X 102834 0 32953 Cheryl L Repass Professor 40.0 0 X 121785 0 25262 Diana D Abbott Professor 40.0 0 X 109174 0 2176 Jennifer A Aube Professor 40.0 0 X 121687 0 34625 Kathleen B Stoklosa Professor 40.0 0 X 122200 0 1725 Rachel Adams Goertel Professor 40.0 0 X 118746 0 20903 Deana L Porterfield Former President 0.0 0.0 X 114700 0 40580 1687325 0 279588 12 true true false HOME LEASING CONSTRUCTION LLC 75 S CLINTON AVE SUITE 700 ROCHESTER NY 14604 Construction 1284303 ENCOURA LLC 75 REMITTANCE DR DEPT 1020 CHICAGO IL 606751020 Enrollment Management 186890 HARTER SECREST & EMERY LLP 1600 BAUSCH LOMB PLACE ROCHESTER NY 146042711 Legal 159248 FORVIS MAZARS LLP PO BOX 200870 DALLAS TX 753200870 AUDIT/TAX 103900 4 31263 141585 2467579 2640427 TUITION AND FEES 611310 43711877 43711877 SALES & SERVICES OF AUXILIARY ENTERPRISE 611310 5092926 5092926 OTHER PROGRAM REVENUE 611310 758129 758129 0 0 0 0 49562932 501479 17419 484060 0 0 16067215 15619419 447796 0 447796 447796 2119 31263 8394 -6275 -6275 REIMBURSEMENTS 611710 787670 787670 OTHER REVENUE 611710 603026 603026 0 0 0 0 1390696 54537055 50953628 17419 925581 20584193 20584193 477404 415077 55362 6965 20673342 18544412 1977856 151074 23000 20617 2211 172 1993100 1786611 191596 14893 192982 192982 90645 90645 131034 131034 2417499 2167040 250459 0 812335 812335 799442 716619 76850 5973 401255 401255 2208966 1980113 212348 16505 746026 668737 71715 5574 72987 65918 7069 887853 801861 85992 3251968 2915058 312610 24300 685865 685865 EQUIPMENT AND EVENTS 2884885 2884885 ALL OTHER EXPENSES 2031792 2031792 ALLOWANCE FOR BAD DEBTS 110732 110732 ACADEMIC SUPPLIES, BOOKS, ETC 91144 91144 0 0 0 0 61568449 55784809 5558184 225456 9394 9344 5650095 6178233 1952496 2763235 4168104 3777218 0 0 0 0 388582 408153 28927 28927 303941 467495 148819001 79139308 70459130 69679693 28682829 29613140 15779631 8731810 0 0 0 1750572 765065 129173701 122422313 2164350 2611915 0 0 1853958 1933433 18574736 13670587 0 0 0 0 0 7011758 0 0 7622572 2540899 30215616 27768592 X 68050298 61876103 30907787 32777618 98958085 94653721 129173701 122422313 X -7031394 2138722 588308 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33941628 6105637 3524932 3081898 8132 40482167 32847246 506640 2343351 1746776 8833 33941628 35202803 1808525 -2867349 744559 552174 32847246 28915629 959612 7059503 1236062 495879 35202803 27933763 1691570 790501 1167256 332949 28915629 0.2923 0.7077 0.0 true false 2062189 2062189 111217115 50716681 60500434 110302 86928 23374 27190579 22922526 4268053 8238816 5413173 2825643 69679693 7990580 F CASH SURRENDER VALUE LIFE INS. 741230 F 8731810 PRESENT VALUE OF ANNUITIES PAY 1373033 ASSET RETIREMENT OBLIGATION 532886 REFUNDABLE GRANT 634980 2540899 36099978 2138722 8394 2147116 33952862 20584193 20584193 54537055 40992650 8394 8394 40984256 20584193 20584193 61568449 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds are held to finance projects and scholarships in order to meet the goals of this Christian institution in higher education. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 SPECIAL EVENTS - 8394 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 20584193 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 SPECIAL EVENTS - 8394 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 20584193 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY ROBERTS WESLEYAN UNIVERSITY COMPLIES WITH ALL APPLICABLE NON-DISCRIMINATORY LAWS AND IS COMMITTED TO OUR ENHANCEMENT OF HUMAN DIGNITY AND WORKPLACE DIVERSITY. THIS IS ADVERTISED IN EMPLOYMENT RELATED ADS AND ON OUR WEBSITE AT WWW.ROBERTS.EDU. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT ROBERTS WESLEYAN RECEIVES GRANTS FROM BOTH FEDERAL AND NEW YORK STATE GOVERNMENTS. THIS INCLUDES AID ADMINISTERED THROUGH THE PERKINS LOAN AND PELL GRANT PROGRAMS, SEOG, AND COLLEGE WORK-STUDY (FEDERAL) AND BUNDY AID, TAP, AND NURSING GRANTS RECEIVED THROUGH NEW YORK STATE. THE UNIVERSITY PARTICIPATES IN THE FEDERAL DIRECT LOAN PROGRAM, WHICH PROVIDES LOANS TO ELIGIBLE STUDENTS SUBJECT TO FEDERAL LIMITATIONS AND CREDIT HISTORY OF THE INDIVIDUAL STUDENT. THESE AMOUNTS ARE USED IN DIRECT AND INDIRECT SUPPORT OF STUDENTS, TO HELP OFFSET, IN PART, THE COSTS OF TUITION, BOOKS AND OTHER COSTS OF ATTENDANCE. ADDITIONALLY, THE UNIVERSITY MAY RECEIVE CAPITAL GRANTS FROM BOTH FEDERAL AND STATE AGENCIES WHICH ARE USED TO HELP UPGRADE FACILITIES. true Central America and the Caribbean 0 0 PASSIVE INVESTMENTS 7384659 Europe (Including Iceland and Greenland) 0 0 PASSIVE INVESTMENTS 390508 0 0 0 0 0 0 7775167 0 7775167 true false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEA; EUROPE (INCLUDING ICELAND AND GREENLAND Golf Tournament 33382 31263 2119 4300 2260 1834 0 0 33382 31263 2119 4300 2260 1834 8394 -6275 true Scholarship Assistance 1573 20584193 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. OUR FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS TO STUDENTS BASED ON SUBMITTED FAFSA DATA AND ACADEMIC PERFORMANCE. THE FINANCIAL AID OFFICE IS RESPONSIBLE FOR ENSURING COMPLIANCE WITH ALL RELEVANT STATE AND FEDERAL REQUIREMENTS RELATIVE TO GRANT-BASED AID. THIS SCHOLARSHIP ASSISTANCE TO STUDENTS REDUCES THE NET AMOUNT PAYABLE TO THE UNIVERSITY. X X X true true X X X false false false false false false false false false Deana L Porterfield Former President 114700 0 0 0 0 0 24874 0 15706 0 155280 0 0 0 Laurie J Leo LEFT 0324 Chief Financial Officer 156938 0 0 0 0 0 3923 0 0 0 160861 0 0 0 Rupert A Hayles Jr START 0723 President 145236 0 0 0 0 0 3351 0 12677 0 161264 0 0 0 David W Basinger Chief Academic Officer 143424 0 0 0 0 0 3404 0 10190 0 157018 0 0 0 Alexander H Jones LEFT 0624 VP for Institutional Advancement 126374 0 0 0 0 0 3295 0 22203 0 151872 0 0 0 Jennifer A Aube Professor 121687 0 0 0 0 0 2319 0 32306 0 156312 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE PRESIDENT OF ROBERTS IS CONSIDERED A KEY REPRESENTATIVE OF THE UNIVERSITY AND THEREFORE TRAVEL COSTS RELATED TO CERTAIN OFFICIAL UNIVERSITY MEETINGS ARE NONTAXABLE TO THE PRESIDENT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE UNIVERSITY PRESIDENT RESIDES IN UNIVERSITY PROVIDED HOUSING WHICH ALSO SERVES AS A PLACE FOR MEETINGS WITH UNIVERSITY GUESTS, STUDENTS, DONORS, AND ALUMNI AT VARIOUS TIMES THROUGHOUT THE YEAR. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE UNIVERSITY PAYS ANNUAL DUES FOR THE PRESIDENTS DINING CLUB MEMBERSHIP TO PROVIDE A QUALITY, OFF-CAMPUS MEETING VENUE. THE PRESIDENT IS THE ONLY INDIVIDUAL ABLE TO USE, SOLELY FOR UNIVERSITY RELATED PURPOSES. A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION 510188852 2014-03-14 26000000 SCIENCE AND NURSING BUILDING false false false A 12012129 26000000 293818 520502 19471547 2017 false false false true A false false false false 0.0 false false A false false false false true false false false false A false Form 990, Part III, Line 2 New program services AS OF 6/30/2024, NORTHEASTERN SEMINARY MERGED WITH ROBERTS WESLEYAN UNIVERSITY. NORTHEASTERN SEMINARY AND ROBERTS WESLEYAN UNIVERSITY WERE UNDER COMMON CONTROL PRIOR TO THE MERGER. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED IN DETAIL WITH THE MEMBERS OF THE BOARD'S FINANCE AND INVESTMENT COMMITTEE. THE FULL BOARD IS PROVIDED A COPY OF FORM 990 WITHOUT SCHEDULE B FOR REVIEW. AN INDEPENDENT ACCOUNTING FIRM ALSO REVIEWS THE 990 BEFORE SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL TRUSTEES SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER, UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTIONS BY MAJORITY VOTE. A REPORT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS UNDERTAKEN BY THE FINANCE OFFICE ANNUALLY. Form 990, Part VI, Line 15a Process to establish compensation of top management official A periodic compensation review for the President is conducted every two years by the Board's Compensation Committee in collaboration with the Associate Vice President of Human Resources. This review incorporates peer and industry data to ensure the President's compensation remains equitable and competitive. Salary benchmarks are informed by both national and local compensation databases, including sources such as CCCU, CUPA, ATS, and other relevant local market data. The compensation review was last conducted in 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees AN ANNUAL COMPENSATION REVIEW IS PERFORMED BY THE PRESIDENT AND THE ASSOCIATE VICE PRESIDENT OF HUMAN RESOURCES. THIS REVIEW INCLUDES COMPARABILITY DATA FROM THE NATIONAL PAY DATABASES. Form 990, Part VI, Line 19 Required documents available to the public ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 109458; CHANGE IN LOSS ON INTEREST RATE SWAP CONTRACTS - 7136; INCOME FROM AFFILIATES - 292244; CHANGE IN ACCOUNTING ESTIMATE - 179470; NORTHEASTERN SEMINARY 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161554414 EDUCATION NY 501(c)(3) 2 RWU true HOUSING DEVELOPMENT FOUNDATION INC 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161583317 HOUSING NY 501(c)(3) 10 NA false false false false false false false false false false true true true false false false false true true true NORTHEASTERN SEMINARY L 72178 Allocation NORTHEASTERN SEMINARY Q 1712296 Actual HOUSING DEVELOPMENT FOUNDATION INC Q 484577 ALLOCATION HOUSING DEVELOPMENT FOUNDATION INC R 916070 RES LIFE COUNT HOUSING DEVELOPMENT FOUNDATION INC S 54964 ALLOCATION