2023-05-11T11:11:11-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2021-07-01 390821861 LAKELAND UNIVERSITY LAKE 9205651000 W3718 SOUTH DR PLYMOUTH WI 53073 ELIZABETH BORGEN PRESIDENT 9205651000 2023-05-10 1 ELIZABETH BORGEN XXX-XX-XXXX KIMBERLY ANDERSON P00188889 6086628600 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ELIZABETH BORGEN W3718 SOUTH DR PLYMOUTH WI 53073 63131079 0 X WWW.LAKELAND.EDU X 1862 WI LAKELAND UNIVERSITY EDUCATES INDIVIDUALS OF DIVERSE BACKGROUNDS. 22 22 944 50 -316175 0 5011497 8711331 43690905 40202607 263774 2115092 1211908 1087113 50178084 52116143 14743470 15233684 0 0 21146824 20663643 0 0 389130 15130580 15308168 51020874 51205495 -842790 910648 63406597 74437461 29238973 42947555 34167624 31489906 X LAKELAND UNIVERSITY EDUCATES INDIVIDUALS OF DIVERSE BACKGROUNDS, PREPARING THEM TO THINK CRITICALLY, TO COMMUNICATE EFFECTIVELY, TO SUCCEED PROFESSIONALLY, AND TO LEAD ETHICAL, PURPOSEFUL, AND FULFILLING LIVES. ROOTED IN THE VALUES OF THE UNITED CHURCH OF CHRIST, LAKELAND INTEGRATES THE LIBERAL ARTS AND EXPERIENTIAL LEARNING TO DEVELOP THE WHOLE PERSON FOR SUCCESS IN A DYNAMIC, MULTI-FACETED WORLD. 0 0 27784928 15233684 35945145 INSTRUCTION AND RELATED ACTIVITIES INCLUDE EXPENDITURES FOR ALL INSTRUCTION COSTS, INCLUDING GRANTS, AND RELATED ACTIVITIES. 14569137 0 2563472 ACADEMIC SUPPORT EXPENSES PROVIDE FUNDING FOR ADMINISTRATIVE OVERSIGHT IN ACADEMIC PROGRAMMING, LIBRARY SERVICES, TUTORING, ACCREDITATION, INSTRUCTIONAL DESIGN AND COMPUTING. ADDITIONALLY, STUDENT SERVICES EXPENSES PROVIDE FUNDING TO STUDENTS INCLUDING FOR ATHLETICS, HEALTH SERVICES, REGISTRATION, FINANCIAL AID, AND SECURITY. 4544888 0 3095407 AUXILIARY SERVICES INCLUDE EXPENDITURES FOR DINING SERVICES, RESIDENCE LIFE, AND RELATED ACTIVITIES. 46898953 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 1 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 114 0 944 1 0 1 JA 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X ELIZABETH BORGEN 9205651027 W7318 SOUTH DRIVE PLYMOUTH WI 53073 KASHOUA KRISTY YANG BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY SPENCE BOARD CHAIRPERSON 1.00 0.00 X X 0 0 0 MICHAEL LANSER BOARD VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 KATHIE POWERS BOARD TREASURER 1.00 1.00 X X 0 0 0 BONITA GRAFF BOARD SECRETARY 1.00 1.00 X X 0 0 0 WILLIAM SHELDON BOARD MEMBER 1.00 0.00 X 0 0 0 JOE STEFFENSMEIER BOARD MEMBER 1.00 0.00 X 0 0 0 JULIA HOLLISTER BOARD MEMBER 1.00 0.00 X 0 0 0 WENDY BEMIS BOARD MEMBER 1.00 0.00 X 0 0 0 FREDRIC SEEFELDT BOARD MEMBER 1.00 0.00 X 0 0 0 KEONA JONES BOARD MEMBER 1.00 0.00 X 0 0 0 MICHELLE KUMBIER BOARD MEMBER 1.00 0.00 X 0 0 0 LAURA ROENTIZ BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID SENTY BOARD MEMBER 1.00 0.00 X 0 0 0 CORY BOUCK BOARD MEMBER 1.00 0.00 X 0 0 0 CARLA SALMON BOARD MEMBER 1.00 0.00 X 0 0 0 CAITLIN BROTZ-MCNITT BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT MELZER BOARD MEMBER 1.00 1.00 X 0 0 0 LOLA ROEH BOARD MEMBER 1.00 0.00 X 0 0 0 STUART BROTZ BOARD MEMBER 1.00 1.00 X 0 0 0 LORI KNITT BOARD MEMBER 1.00 0.00 X 0 0 0 JOSE ARAUJO BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL BARTELT BOARD MEMBER 1.00 0.00 X 0 0 0 IRVIN KAAGE BOARD MEMBER 1.00 0.00 X 0 0 0 REV STEPHEN SAVIDES BOARD MEMBER 1.00 0.00 X 0 0 0 DEBRA ANSAY BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT LOFFREDO BOARD MEMBER 1.00 0.00 X 0 0 0 TRYG JACOBSON BOARD MEMBER 1.00 0.00 X 0 0 0 BARBARA GANNON PAST BOARD CHAIR PERSON 1.00 1.00 X X 0 0 0 ELIZABETH BORGEN PRESIDENT 50.00 1.00 X 216237 0 15497 AMY WIRTZ VP OF FINANCE & CFO 50.00 0.00 X 125305 0 15031 JOSHUA KUTNEY VP OF ACADEMIC AFFAIRS, DEAN OF COLLEGE 50.00 0.00 X 134293 0 8650 JAMES JONES VP OF HUMAN RESOURCES 50.00 0.00 X 98908 0 4762 DAVID SIMON VP OF STUDENT AFFAIRS & DEAN OF STUDENTS 50.00 0.00 X 109667 0 19574 BRIAN FRINK VP OF LUJ & DEAN OF BUS, SCIENCE, TECH 50.00 0.00 X 108836 0 21968 SAMUEL POULLETTE VP OF ENROLLMENT MANAGEMENT 50.00 0.00 X 106875 0 10113 MATTHEW SCOTT NIEDERJOHN SR VP OF ADMINISTRATION 50.00 0.00 X 146417 0 15455 MARGARET ALBRINCK DEAN OF ACADEMIC SUPPORT 50.00 0.00 X 151821 0 25013 APRIL ARVAN PROF SPORT MGMT & LEADERSHIP, ASSOC DIR ATHLETICS 50.00 0.00 X 119322 0 11631 BRITANNI MEINNERT ASSOC VP OF COOPERATIVE EDUCATON 50.00 0.00 X 110862 0 16074 RACHEL WARE CARLTON DEAN OF KELLETT SCHOOL 50.00 0.00 X 110858 0 10994 PAUL PICKHARDT DEAN OF SCIENCE, TECHNOLOGY, & EDUCATION 50.00 0.00 X 106994 0 6729 1646395 0 181491 14 0 1 0 CAMERA CORNER PO BOX 248 GREEN BAY WI 54305 TECHNOLOGY 627298 KHROME AGENCY 529 N MONROE AVE GREEN BAY WI 54311 ADVERTISING 466145 ONE SOURCE TECHNOLOGIES INC 750 CORONIS CIRCLE GREEN BAY WI 54304 TECHNOLOGY 454211 CDW GOVERNMENT 75 REMITTANCE STE 1515 CHICAGO IL 606751515 TECHNOLOGY 439021 HONEY CREEK IV LLC 9000 W CHESTER ST SUITE 200 MILWAUKEE WI 53214 CAM/REAL ESTATE 420094 28 30200 535873 6226388 1918870 28971 8711331 EDUCATION, TUITION, AND FEES 611600 35945145 35945145 AUXILIARY SERVICES 611600 2829308 3095407 -266099 INSTRUCTION ACTIVITIES 611710 654348 654348 OTHER PROGRAM REVENUE 611710 594872 594872 LAUNCH 611710 165499 165499 13435 13435 40202607 144387 144387 50076 -50076 -50076 -50076 12086724 9716019 400000 2370705 -400000 1970705 1970705 22952 30200 21081 1871 1871 1963078 827760 1135318 1135318 52116143 41604024 -316175 2116963 15233684 15233684 1049278 347039 702239 14983622 14078195 654573 250854 296103 287597 3232 5274 3308622 2748381 526316 33925 1026018 926310 83582 16126 45143 45143 100675 100675 20712 20712 1508258 1398146 99931 10181 964740 926452 35874 2414 173996 134433 25500 14063 722545 483568 238977 2629405 2625265 4140 913465 870068 25696 17701 17294 17262 32 3271690 3177835 83300 10555 338590 16947 321643 MAINTENANCE AND REPAIRS 2675734 2360680 300348 14706 SUPPLIES 959049 784070 162434 12545 UNCOLLECTIBLE ACCOUNTS 398746 118022 280724 MEMBERSHIPS 198815 86609 110234 1972 369311 278390 92107 -1186 51205495 46898953 3917412 389130 4290084 1381656 1706869 1788260 4589814 0 462503 27472 96803 132252 364505 262753 112910679 52206902 40549428 60703777 10947548 9130242 399043 1011049 63406597 74437461 10962875 7451850 196678 26266 3081774 2520183 12682248 30685863 2315398 2263393 29238973 42947555 X 29959852 29151807 4207772 2338099 34167624 31489906 63406597 74437461 X 910648 -3586122 -2244 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 189428 X X 0 21415099 841163 -2898843 535873 44188 18777358 17508531 359286 3956407 348231 60894 21415099 17944616 198758 76346 654427 56762 17508531 17197269 250308 942681 393855 51787 17944616 16313944 191506 1190429 448219 50391 17197269 0.15784 0.00000 0.84216 0 1 1 1814189 1814189 52854048 28991107 23862941 804862 467947 336915 10063872 8172286 1891586 47373708 14575562 32798146 60703777 POST RETIREMENT 809820 ASSETS RETIREMENT OBLIGATION 566464 ANNUITY OBLIGATIONS 186482 STUDENT DEPOSITS 369118 AGENCY FUNDS 331509 2263393 X PART III, LINE 1A: WORKS OF ART ARE INCLUDED WITH THE UNIVERSITY'S ASSETS, AND ON DISPLAY ON CAMPUS FOR PUBLIC VIEWING PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO SUBSIDIZE SCHOLARSHIPS, PROFESSORSHIPS, AND GENERAL OPERATIONS OF THE UNIVERSITY USING INVESTMENT INCOME TRANSFERRED TO LAKELAND UNIVERSITY ANNUALLY BY THE FOUNDATION. PART X, LINE 2: THE UNIVERSITY AND THE FOUNDATION ARE EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 71.26(1)(A) OF THE WISCONSIN STATUTES, RESPECTIVELY. HOWEVER, THE UNIVERSITY IS SUBJECT TO INCOME TAXES ON ANY INCOME THAT IS DERIVED FROM A TRADE OF BUSINESS REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS NET INCOME, IF ANY, FROM UNRELATED TRADE OR BUSINESS IS INSIGNIFICANT. THE UNIVERSITY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE UNIVERSITY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022 OR 2021. THE UNIVERSITY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL APPLICATIONS AND ADVERTISING CONTAIN STATEMENTS AS TO THE NONDISCRIMINATORY POLICY OF THE UNIVERSITY. SCHEDULE E, PART I, LINE 6 LAKELAND UNIVERSITY RECEIVES FEDERAL GRANTS, FEDERAL WORK STUDY, OUTSIDE GRANTS, AND STATE GRANTS. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 27 PROGRAM SERVICES UNIVERSITY EDUCATION 4207191 1 27 0 0 1 27 4207191 0 4207191 0 0 1 0 0 0 PART III ACCOUNTING METHOD: BLASTERS GOLF TOURNAMENT 53152 30200 22952 21081 53152 30200 22952 21081 21081 1871 1 FEDERAL GRANTS 617 2471221 FEDERAL WORK STUDY 270 858395 INSTITUTIONAL GRANTS 985 13964724 OUTSIDE GRANTS 150 570477 STATE GRANTS 292 933721 PART I, LINE 2: ALL GRANTS ARE DISBURSED TO THE STUDENTS ACCOUNTS DIRECTLY, ACCORDING TO GOVERNMENT REGULATIONS. ALL OUTSIDE GRANTS ARE APPLIED TO THE STUDENTS ACCOUNTS AS PER THE INSTRUCTIONS FROM THE GRANTOR. LAKELAND UNIVERSITY'S FINANCIAL AID DEPARTMENT MONITORS ALL GRANTS AND SCHOLARSHIPS USING POWERFAIDS SOFTWARE WHICH IS VERIFIED WITH COD BEFORE DISBURSEMENTS ARE PROCESSED FOR OUTSIDE AND OTHER INSTITUTIONAL AID. THE FINANCIAL AID DEPARTMENT FOLLOWS THE SAME PROCEDURES. X 1 0 X X 0 0 0 0 0 0 0 0 0 ELIZABETH BORGEN PRESIDENT 196824 0 0 0 19413 0 11903 0 3594 0 231734 0 0 0 MARGARET ALBRINCK DEAN OF ACADEMIC SUPPORT 132601 0 0 0 19220 0 10745 0 14268 0 176834 0 0 0 MATTHEW SCOTT NIEDERJOHN SR VP OF ADMINISTRATION 91002 0 0 0 55415 0 9315 0 6140 0 161872 0 0 0 PART I, LINE 1A TERMS OF THE PRESIDENT'S EMPLOYMENT REQUIRE THAT HE RESIDES IN ON-CAMPUS HOUSING AT THE EXPENSE OF THE INSTITUTION. THE HOUSING IS NOT CONSIDERED TAXABLE WAGES TO THE PRESIDENT. RENAISSANCE I LLC BOARD TRUSTEE LOLA ROEH OWNS RENAISSANCE I LLC 101250 OWNER'S REPRESENTATIVE FEE FOR NEW RESIDENCE HALLS PROJECT 0 X 3777 FAIR MARKET VALUE X 5 20297 FAIR MARKET VALUE X TICKETS FOR EVENT 10 4897 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IS BEING REPORTED. FORM 990, PART VI, SECTION A, LINE 3 EACH BOARD MEMBER HAS ONE VOTE. THERE IS A WIDE VARIETY OF BACKGROUND. THE BOARD OF TRUSTEES HAS FIDUCIARY AUTHORITY OVER STRATEGIC DECISION MAKING OVER THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE FINANCE COMMITTEE ARE PROVIDED WITH THE DRAFT OF THE 990 BEFORE FILING FOR REVIEW. FURTHER, THE 990 IS MADE AVAILABLE FOR ALL BOARD MEMBERS, PUBLISHED ON THE TRUSTEE PORTAL AND NOTIFICATIONS ARE SENT TO ALL TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT AND VP FOR FINANCE AND OPERATIONS REVIEW ALL CONFLICT OF INTEREST AGREEMENTS AND IDENTIFY ANY ITEMS THAT MAY BE OF CONCERN. FORM 990, PART VI, SECTION B, LINE 15 LAKELAND'S HR DEPARTMENT PROVIDES THE CHAIRMAN OF THE BOARD COMPARATIVE DATA. LAKELAND'S POLICY AND RECOMMENDATIONS ARE REVIEWED BY THE CHAIRPERSON AND ARE DISCUSSED WITH THE EXECUTIVE COUNCIL IF NECESSARY. LAKELAND'S HR DEPARTMENT PROVIDES THE PRESIDENT COMPARATIVE DATA AND THE SALARIES ARE REVIEWED ANNUALLY THROUGH THE BUDGET CYCLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ACCRETION EXPENSE 8,054. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE -10,298. LAKELAND UNIVERSITY FOUNDATION INC W3718 SOUTH DRIVE PLYMOUTH WI 53073 391655132 TO PROVIDE SCHOLARSHIPS TO LAKELAND UNIVERSITY WI 501(C)(3) LINE 7 LAKELAND UNIVERSITY 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0