2023-05-03T08:24:55-05:00 2022-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2021-07-01 480543729 KANSAS WESLEYAN UNIVERSITY % ANNETTA FLAX KANS 7858334503 100 E CLAFLIN AVE SALINA KS 67401 RHONDA BETHE INTERIM CFO 7858275541 2023-05-15 true ANNETTA FLAX 999009999 SHAWNELL LINOT P01663908 3162652811 2 2021 2023-04-26 12:10:37Z ANNETTA FLAX 100 E CLAFLIN AVE SALINA KS 67401 40815249 false X WWW.KWU.EDU X 1886 KS KANSAS WESLEYAN UNIVERSITY IS A LIBERAL ARTS COLLEGE THAT PROMOTES AND INTEGRATES ACADEMIC EXCELLENCE, SPIRITUAL DEVELOPMENT, PERSONAL WELL-BEING, AND SOCIAL RESPONSIBILITY. 26 26 407 26 0 7010097 12514555 25871041 27368365 1776803 -1477947 73119 255808 34731060 38660781 11309385 13230389 0 0 8223070 8791579 0 0 735924 11875828 13653187 31408283 35675155 3322777 2985626 58027272 61251217 5105010 5343329 52922262 55907888 KANSAS WESLEYAN UNIVERSITY IS A PRIVATE LIBERAL ARTS COLLEGE THAT PROMOTES AND INTEGRATES ACADEMIC EXCELLENCE, SPIRITUAL DEVELOPMENT, PERSONAL WELL-BEING, AND SOCIAL RESPONSIBILITY. false false 31032457 13230389 27368365 KANSAS WESLEYAN UNIVERSITY PROVIDES AN EDUCATIONAL PROGRAM CHARACTERIZED BY EXCELLENCE WITHIN A CARING COMMUNITY. THE CALL OF THE UNIVERSITY IS TO DEVELOP BOTH INTELLECT AND CHARACTER, TO STIMULATE CREATIVITY AND DISCOVERY, TO NURTURE THE WHOLE PERSON - BODY, MIND, AND SPIRIT. DIVERSITY IS EMBRACED IN CURRICULUM, FACULTY, AND STUDENTS. 31032457 true true false false false false false false false true true false false true true true false true true false false false false false false 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 60 0 true 407 true false false false false false true true false false false false false false X 26 26 false false false false false false false true true false false true true true true true false true true false X ANNETTA FLAX 7858334503 100 E CLAFLIN AVE SALINA KS 67401 X MATT THOMPSON KWU PRESIDENT AND CEO 35.0 20.0 X 226207 0 50686 KENNETH OLIVER VP ADVANCEMENT & ADMISSIONS 35.0 20.0 X 150015 0 20783 RHONDA BETHE CFO 35.0 20.0 X 102062 0 22277 CHARLIE AULT-DUELL TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY H BIEBER TRUSTEE PAST CHAIR 1.0 1.0 X X 0 0 0 KEN EBERT TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM P GRAVES TRUSTEE EMERITUS 1.0 0.0 X 0 0 0 CHARLIE G GRIMWOOD TRUSTEE 1.0 0.0 X 0 0 0 NADIM HADDAD TRUSTEE 1.0 0.0 X 0 0 0 SEAN HERRINGTON TRUSTEE 1.0 0.0 X 0 0 0 MARILYN KIRK TRUSTEE SECRETARY 1.0 0.0 X X 0 0 0 D KENT LAMBERT TRUSTEE EMERITUS 1.0 0.0 X 0 0 0 BOB LOYD TRUSTEE 1.0 0.0 X 0 0 0 PATRICIA MARIETTA TRUSTEE 1.0 0.0 X 0 0 0 RAFAEL MENDEZ TRUSTEE 1.0 0.0 X 0 0 0 STEVEN B MICHEL TRUSTEE VICE CHAIR 1.0 0.0 X X 0 0 0 JULIE S MILLER TRUSTEE 1.0 0.0 X 0 0 0 BRETT A MURRAY TRUSTEE 1.0 0.0 X 0 0 0 BYRON K NORRIS TRUSTEE 1.0 0.0 X 0 0 0 JERRY NORTON TRUSTEE 1.0 0.0 X 0 0 0 JANE PHILBRICK TRUSTEE 1.0 0.0 X 0 0 0 MARY QUINLEY TRUSTEE 1.0 0.0 X 0 0 0 JOHN M REDDING TRUSTEE 1.0 0.0 X 0 0 0 EMILY M RICHARDS TRUSTEE TREASURER 1.0 0.0 X X 0 0 0 EDWARD SPEARS TRUSTEE 1.0 0.0 X 0 0 0 CHARLES SPENCER TRUSTEE 1.0 0.0 X 0 0 0 RANDY ST CLAIR TRUSTEE EMERITUS 1.0 0.0 X 0 0 0 NATHAN STANTON TRUSTEE 1.0 0.0 X 0 0 0 GLENN TOMBAUGH TRUSTEE 1.0 0.0 X 0 0 0 BARRY WEIS CHAIR 5.0 1.0 X X 0 0 0 478284 0 93746 3 false true false SODEXO INC AND AFFILLIATES PO BOX 360170 PITTSBURGH PA 15251 FOOD SERVICE 1614517 NEXTECH COMMUNICATIONS 705 N F ST SMITH CENTER KS 66967 TELECOM EQIUP & SVCS 717393 LANCASTER CONSTRUCTION 618 FRANCIS ST SALINA KS 67401 CONSTRUCTION 267514 KICF 700 S KANSAS AVE TOPEKA KS 66603 HLTH INS/TECHNOLOGY 216825 INNOVATIVE FLOORING 645 E CRAWFORD ST SALINA KS 67401 FLOORING & INSTALL 208005 14 1486469 3495239 7532847 6847 12514555 TUITION AND FEES 611310 22349656 22349656 AUXILIARY 611710 5018709 5018709 27368365 21453 21453 0 908 908 0 0 0 655068 2154468 -1499400 -1499400 -1499400 0 0 0 0 0 0 43960 0 43960 43960 Athletics Revenue 900099 124729 124729 Misc. Academic Revenue 900099 19595 19595 All Other Misc Revenue 900099 66616 66616 66616 66616 210940 38660781 27368365 -1222139 0 13230389 13230389 0 0 561035 448828 112207 0 6658732 5746758 520711 391263 305280 284963 20317 761103 399389 308494 53220 505429 430300 47370 27759 0 157251 369 156882 76916 76916 0 0 41595 29532 11744 319 509134 268760 146733 93641 262361 208769 45424 8168 634721 468558 69188 96975 353251 243878 89335 20038 0 694021 541911 150590 1520 1643013 1567011 40676 35326 0 0 87222 87222 0 1669299 1335439 333860 711289 570615 140145 529 Maintenance 643928 518288 125596 44 Athletics 3664253 3664253 ACCREDITATION 256003 29816 226187 BAD DEBT EXPENSE 128365 102692 25673 2120565 854717 1258726 7122 35675155 31032457 3906774 735924 3240755 3935187 905005 1668023 1537971 3129923 229292 316489 0 0 0 0 0 0 157448 152733 99082 217387 60810034 23619372 36666401 37190662 0 0 66713 67721 570792 406106 0 0 14553813 14166986 58027272 61251217 684825 1248906 0 0 74087 17786 3413240 3049772 0 0 0 0 0 0 0 0 932858 1026865 5105010 5343329 X 35576433 34523950 17345829 21383938 52922262 55907888 58027272 61251217 2985626 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41700624 1538090 -4042320 1120704 38075690 30759721 4953925 7166899 1179921 41700624 31179899 587716 141821 1149715 30759721 30865878 295618 1327101 1308698 31179899 30497431 331006 1037039 999598 30865878 0.89700 0.10300 false true true 186014 186014 52875931 19721682 33154249 6908405 3897690 3010715 839684 0 839684 37190662 INTEREST IN PERPETUAL TRUSTS 14113943 Other Asset 53043 14166986 0 DEPOSITS HELD FOR OTHERS 489431 REFUNDABLE GOVT LOAN PROGRAM 482816 LIABILITY FOR ANNUITY PAYMENTS 54618 1026865 X SCHEDULE D, PART V, LINE 4 FUNDS WERE ESTABLISHED TO RECEIVE, INVEST, AND DISBURSE AMOUNTS FOR THE BENEFIT OF THE UNIVERSITY AND INSTITUTIONS RELATED TO, AFFILIATED WITH, AND COOPERATING WITH KANSAS WESLEYAN UNIVERSITY. SCHEDULE D, PART X, LINE 2 THE UNIVERSITY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY ANNUALLY EVALUATES TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED, OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX-EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE UNIVERSITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THE RELEVANT TAXING AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE UNIVERSITY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNIVERSITY RECOGNIZES INTEREST AND PENALTIES ON TAX ASSESSMENTS AS OTHER EXPENSES WITHIN THE STATEMENT OF ACTIVITIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 ALL WEBSITE PAGES AND MARKETING MATERIALS INCLUDE RACIALLY DIVERSE INDIVIDUALS TO DEMONSTRATE THE NONDISCRIMINATORY POLICIES. WE HAVE PUBLICIZED OUR MULTICULTURAL STUDENT ORGNIZATION AND HAVE A DIRECTOR OF DIVERSITY, EQUITY AND INCLUSION WHO IS HEAVILY INVOLVED IN STUDENT DEVELOPMENT AND SUCCESS. SCHEDULE E, PART I, LINE 6A KANSAS WESLEYAN UNIVERSITY RECEIVES PASS-THROUGH FINANCIAL AID FROM PELL, SEOG, PERKINS, AND DIRECT LENDING. THIS AID IS RECEIVED AND DISBURSED TO THE STUDENT ACCOUNT TO DEFER TUITION, FEES, HOUSING, AND OTHER CHARGES. EXCESS AID IS REFUNDED TO THE STUDENT. IN 2021-22 WE ALSO RECEIVED HEERF FUNDS TO DISTRIBUTE TO OUR STUDENTS. true GRADUATE DISCOUNTS 49 154433 DISCRETIONAY - RECRUITMENT 746 2746139 DISCRETIONARY - RENEWAL 491 2400563 KWU GRANT 310 982706 SCHOLARSHIP - ACADEMIC 842 6792115 UNDERGRADUATE DISCOUNTS 49 154433 SCHEDULE I, PART I, LINE 2 THE UNIVERSITY AWARDS NEED-BASED AND MERIT-BASED GRANTS AND SCHOLARSHIPS AS WELL AS VARIOUS FEDERAL, STATE, AND PRIVATE SCHOLARSHIP, LOAN, AND STUDENT WORK PROGRAMS AS PART OF ITS OVERALL FINANCIAL AID PROGRAM. THE UNIVERSITY FINANCIAL AID OFFICE IS RESPONSIBLE FOR MANAGEMENT OF ALL FINANCIAL AID PROGRAMS. X X true true X X X X false false false false false false false false false MATT THOMPSON KWU PRESIDENT AND CEO 197107 0 100 0 29000 0 21793 0 28893 0 276893 0 0 0 KENNETH OLIVER VP ADVANCEMENT & ADMISSIONS 146915 0 3100 0 0 0 19264 0 1519 0 170798 0 0 0 SCHEDULE J, PART I, LINE 1A KANSAS WESLEYAN UNIVERSITY PROVIDES A TAXABLE HOUSING ALLOWANCE FOR THE PRESIDENT OF THE UNIVERSITY; IN FY22 THE HOUSING ALLOWANCE WAS $29,000. KWU PROVIDES TAXABLE SOCIAL CLUB MEMEBERSHIPS FOR THE PRESIDENT OF THE UNIVERSITY AND THE MEMBERS OF THE PRESIDENTIAL COUNCIL; IN FY22 THE VALUE OF THIS BENEFIT FOR THE PRESIDENT WAS $4,513. THE COUNCIL MEMBERS INCLUDE KEN OLIVER, DAMON KRAFT, RHONDA BETHE, BRIDGET WEISER, BILL BACKLIN, AND STEVE WILSON. THE SOCIAL CLUB DUES FOR EACH OF THESE INDIVIDUALS WAS $2,158 FOR A TOTAL OF $17,461. A SALINE COUNTY KANSAS 486017251 000000000 2020-09-10 3662000 SEE PART VI false false false A 454000 0 3662143 0 0 0 40596 0 0 2401508 1172427 47630 2022 true false false true A false false true true false 0.00330 0.00000 0.00330 false false false true A false true false false 0 false 0 false true A true SCHEDULE K, PART II, LINE 11, COLUMN (A) Proceeds were used to repay 2007 bonds issued on 6/7/2007. SCHEDULE K, PART I, LINE A, COLUMN (F) THE SERIES 2020 BONDS WERE ISSUED TO (1) CURRENT REFUND $1,125,000 OUTSTANDING PRINCIPAL AMOUNT OF THE EDUCATIONAL FACILITIES REVENUE BONDS (KANSAS WESLEYAN UNIVERSITY), SERIES 2012 ISSUED BY SALINE COUNTY, KANSAS AND (2) FINANCE NEW MONEY ENERGY SAVINGS IMPROVEMENTS ON THE UNIVERSITY'S CAMPUS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ANNUAL INDEPENDENT AUDIT OF THE BOOKS AND RECORDS OF KANSAS WESLEYAN UNIVERSITY. THE RETURN IS PRESENTED TO THE FINANCE AND OPERATIONS COMMITTEE OF THE BOARD OF TRUSTEES EACH YEAR IN CONJUNCTION WITH THE ENGAGEMENT. ANY QUESTIONS OR CONCERNS THE CEO AND THE COMMITTEE HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL FORM 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO AFFIRM AND UPDATE A CONFLICT OF INTEREST FORM ANNUALLY. TRUSTEES AND OFFICERS DISCLOSE ANY RELATIONSHIPS THAT COULD BE CONSTRUED TO AFFECT THEIR INDEPENDENT UNBIASED JUDGEMENT. SHOULD A CONFLICT OF INTEREST BE DECLARED, THE TRUSTEE OR OFFICER HAVING THE CONFLICT SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE TRANSACTION GIVING RISE TO THE CONFLICT AND REFRAIN FROM VOTING ON THE SAME. FORM 990, PART VI, SECTION B, LINE 15A & 15B KANSAS WESLEYAN UNIVERSITY USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION FOR THE TOP MANAGEMENT OFFICER AND OTHER OFFICERS: (1) COMPENSATION COMMITTEE; (2) WRITTEN EMPOLOYMENT CONTRACT; (3) APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE; (4) COMPENSATION SURVEY. IN MAY OF 2020, ALL PRESIDENT'S COUNCIL MEMBERS HAD AN ANNUAL REVIEW PREPARED WITH AND BY THE PRESIDENT OF THE UNIVERSITY. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES CONDUCT THE INITIAL COMPENSATION REVIEW AND THEN REPORT THE REVIEW TO THE FULL BOARD DURING EXECUTIVE SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND AT THE DISCRETION OF THE PRESIDENT AND CEO OF KANSAS WESLEYAN UNIVERSITY. KANSAS WESLEYAN UNIVERSITY FOUNDATION 100 E CLAFLIN AVE SALINA KS 67401 481032245 FUNDRAISING KS 501(C)(3) 12A KWU true KANSAS WESLEYAN WESLEYAN INVEST FUND 100 E CLAFLIN AVE SALINA KS 67401 237365449 SUPPORT KS 501(C)(3) 12A KWU true KANSAS INDEPENDENT COLLEGE ASSOCIATION 100 E CLAFLIN AVE SALINA KS 67401 480636041 SUPPORT KS 501(C)(3) 12A NA false false false true false false false false false false false false true true true true false false false true KANSAS WESLEYAN UNIVERSITY FOUNDATION C 1486469 COST KANSAS WESLEYAN UNIVERSITY FOUNDATION L 60000 COST