2022-05-12T09:32:15-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2020-07-01 390821861 LAKELAND UNIVERSITY LAKE 9205651000 W3718 SOUTH DR PLYMOUTH WI 53073 ELIZABETH BORGEN PRESIDENT 9205651000 2022-05-11 1 ELIZABETH BORGEN XXX-XX-XXXX KIMBERLY ANDERSON P00188889 6086628600 2022-05-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ELIZABETH BORGEN W3718 SOUTH DR PLYMOUTH WI 53073 51258660 0 X WWW.LAKELAND.EDU X 1862 WI LAKELAND UNIVERSITY EDUCATES INDIVIDUALS OF DIVERSE BACKGROUNDS. 25 25 942 50 -55486 0 6068233 5011497 40069166 43690905 249721 263774 1483855 1211908 47870975 50178084 11640543 14743470 0 0 18794112 21146824 0 0 450743 15938180 15130580 46372835 51020874 1498140 -842790 56071918 63406597 22787792 29238973 33284126 34167624 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 23175192 14743470 36203650 INSTRUCTION AND RELATED ACTIVITIES INCLUDE EXPENDITURES FOR ALL INSTRUCTION COSTS, INCLUDING GRANTS, AND RELATED ACTIVITIES. 17917322 3975499 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. 5503334 4763391 AUXILIARY SERVICES INCLUDE EXPENDITURES FOR DINING SERVICES, RESIDENCE LIFE, AND RELATED ACTIVITIES. 46595848 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 70 0 942 1 1 1 1 JA 0 0 0 1 1 0 0 0 0 0 0 X 25 25 1 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X X RICHARD GAUMER 9205651027 W7318 SOUTH DRIVE PLYMOUTH WI 53073 M SCOTT NIEDERJOHN SR VP OF ADMINISTRATION 50.00 X 179624 0 12401 DAVID R BLACK PRESIDENT 50.00 X 186438 0 12 ELIZABETH BORGEN EXECUTIVE VICE PRESIDENT 50.00 X 155621 0 2829 MARGARET ALBRINCK PROVOST 50.00 X 138195 0 14029 AMY WIRTZ VP OF FINANCE AND OPERATIONS 50.00 X 116298 0 5847 APRIL ARVAN PROF SPORT MGMT & LEADERSHIP, ASSOC DIR ATHLETICS 50.00 X 112038 0 4834 JOSHUA KUTNEY VP OF ACADEMIC AFFAIRS, DEAN OF COLLEGE 50.00 X 113495 0 25 DAVID SIMON VP OF STUDENT AFFAIRS & DEAN OF STUDENTS 50.00 X 98548 0 7507 BRIAN FRINK VP OF LUJ & DEAN OF BUS, SCIENCE, TECH 50.00 X 90962 0 13660 SAMUEL POULLETTE VP OF ENROLLMENT MANAGEMENT 50.00 X 92312 0 2346 JANE BOUCHE DIRECTOR, KELLETT SCHOOL 50.00 X 90901 0 376 JEFFREY D SPENCE BOARD CHAIR PERSON 1.00 X X 0 0 0 LOLA ROEH PAST BOARD VICE CHAIR PERSON 1.00 X X 0 0 0 TRYG JACOBSON SECRETARY 1.00 X X 0 0 0 KATHIE POWERS TREASURER 1.00 1.00 X X 0 0 0 BARBARA S GANNON PAST BOARD CHAIR PERSON 1.00 1.00 X X 0 0 0 MICHAEL LANSER BOARD VICE CHAIR PERSON 1.00 X X 0 0 0 DEBRA A ANSAY BOARD MEMBER 1.00 X 0 0 0 JOSE ARAUJO BOARD MEMBER 1.00 X 0 0 0 PAUL BARTELT BOARD MEMBER 1.00 X 0 0 0 WENDY BEMIS BOARD MEMBER 1.00 X 0 0 0 STUART W BROTZ BOARD MEMBER 1.00 1.00 X 0 0 0 CAITLIN BROTZ-MCNITT BOARD MEMBER 1.00 X 0 0 0 BONITA GRAFF BOARD MEMBER 1.00 1.00 X 0 0 0 REV JULIA HOLLISTER BOARD MEMBER 1.00 X 0 0 0 IRVIN KAAGE BOARD MEMBER 1.00 X 0 0 0 LORI KNITT BOARD MEMBER 1.00 X 0 0 0 ROBERT L LOFFREDO BOARD MEMBER 1.00 X 0 0 0 ROBERT T MELZER BOARD MEMBER 1.00 1.00 X 0 0 0 LAURA ROENITZ BOARD MEMBER 1.00 X 0 0 0 CARLA E SALMON BOARD MEMBER 1.00 X 0 0 0 REV STEPHEN SAVIDES BOARD MEMBER 1.00 X 0 0 0 FREDRIC A SEEFELDT BOARD MEMBER 1.00 X 0 0 0 DAVID SENTY BOARD MEMBER 1.00 X 0 0 0 WILLIAM C SHELDON BOARD MEMBER 1.00 1.00 X 0 0 0 JOE STEFFENSMEIER BOARD MEMBER 1.00 X 0 0 0 1374432 0 63866 7 0 1 0 MCMAHON ASSOCIATES PO BOX 1025 NEENAH WI 54957 CONSTRUCTION OF RESIDENCE HALLS 835339 THE BOLDT COMPANY BIN 88285 MILWAUKEE WI 53288 CONSTRUCTION OF RESIDENCE HALLS 752390 MAGUIRE TANK INC PO BOX 1446 SIOUX FALLS SD 57101 CONSTRUCTION OF WATER TOWER 505800 CAMERA CORNER PO BOX 248 GREEN BAY WI 54305 TECHNOLOGY 501950 CDW GOVERNMENT 75 REMITTANCE STE 1515 CHICAGO IL 606751515 TECHNOLOGY 361086 32 27430 348231 2558709 2077127 30162 5011497 EDUCATION, TUITION, AND FEES 611600 36203650 36203650 LUJM 611600 4565007 4565007 AUXILIARY SERVICES 611600 2744293 2743866 427 OTHER PROGRAM REVENUE 611710 154593 154593 LAUNCH 611710 23362 23362 43690905 256068 256068 55913 -55913 -55913 -55913 261040 228331 25003 32709 -25003 7706 7706 19475 27430 3716 15759 15759 2019675 767613 1252062 1252062 50178084 44942540 -55486 279533 14743470 14743470 1213653 418266 795387 14797376 13785414 683219 328743 482288 401351 74673 6264 3606412 3026716 532233 47463 1047095 871372 162122 13601 67995 67995 71444 51154 20290 18539 18539 1290270 1165210 119472 5588 1490762 1469892 18698 2172 146260 112231 28291 5738 646814 467910 178904 3259371 3255758 3613 370585 353721 14255 2609 92841 92148 693 3098672 3009709 78958 10005 343331 11925 331406 MAINTENANCE AND REPAIRS 2400620 2170559 215802 14259 SUPPLIES 633276 610903 14214 8159 OTHER EXPENSES 378986 -28526 409014 -1502 CARES ACT EXPENSES 269622 269622 551192 337043 206505 7644 51020874 46595848 3974283 450743 3990760 4290084 1733200 1706869 2216404 4589814 356528 462503 89155 96803 174977 364505 89520055 48970627 36684234 40549428 10826660 10947548 0 399043 56071918 63406597 4955328 10962875 233503 196678 2422103 3081774 10167164 0 2184895 12682248 2824799 2315398 22787792 29238973 X 30559293 29959852 2724833 4207772 33284126 34167624 56071918 63406597 X -842790 1633349 92939 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 189428 X X 0 17508531 359286 3956407 348231 60894 21415099 17944616 198758 76346 654427 56762 17508531 17197269 250308 942681 393855 51787 17944616 16313944 191506 1190429 448219 50391 17197269 14876423 222883 1655976 395326 46012 16313944 0.15998 0.00000 0.84002 0 1 1 1814189 1814189 51268871 27504625 23764246 804862 407842 397020 10012638 7558272 2454366 25619495 13499888 12119607 40549428 POST RETIREMENT 882810 ASSETS RETIREMENT OBLIGATION 574952 ANNUITY OBLIGATIONS 202272 STUDENT DEPOSITS 298108 AGENCY FUNDS 357256 2315398 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, 2021 OR 2020. 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 1 42 PROGRAM SERVICES UNIVERSITY EDUCATION 5065443 1 42 0 0 1 42 5065443 0 5065443 0 0 1 0 0 0 PART III ACCOUNTING METHOD: BLASTERS GOLF TOURNAMENT 46905 27430 19475 1185 2531 46905 27430 19475 1185 2531 3716 15759 1 FEDERAL GRANTS 687 2640374 FEDERAL WORK STUDY 287 894074 INSTITUTIONAL GRANTS 1221 14140887 OUTSIDE GRANTS 203 667689 STATE GRANTS 331 1066654 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 M SCOTT NIEDERJOHN SR VP OF ADMINISTRATION 106623 0 761 0 72240 0 0 0 12401 0 192025 0 0 0 DAVID R BLACK PRESIDENT 184238 0 761 0 1439 0 0 0 12 0 186450 0 0 0 ELIZABETH BORGEN EXECUTIVE VICE PRESIDENT 114742 0 812 0 40067 0 0 0 2829 0 158450 0 0 0 MARGARET ALBRINCK PROVOST 110233 0 812 0 27150 0 0 0 14029 0 152224 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. RENAISSANCE I LLC BOARD TRUSTEE LOLA ROEH OWNS RENAISSANCE I LLC 123750 OWNER'S REPRESENTATIVE FEE FOR NEW RESIDENCE HALLS PROJECT 0 X 88 FAIR MARKET VALUE X 24144 FAIR MARKET VALUE X 2 5000 FAIR MARKET VALUE X 2 500 FAIR MARKET VALUE X TICKETS FOR EVENT 2 430 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ROBERT MELZER AND TRYG JACOBSON HAVE A BUSINESS RELATIONSHIP WITH ONE ANOTHER. 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: MATURED ANNUITIES -15,035. ACCRETION EXPENSE 77,404. ADJUSTMENT OF ACTUARIAL LIABILITY FOR ANNUITIES PAYABLE 30,570. 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