2022-11-07T15:24:10-06:00 2022-06-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2021-07-01 620476661 TENNESSEE WESLEYAN UNIVERSITY TENN 4237465208 204 EAST COLLEGE STREET ATHENS TN 37303 GAIL HARRIS V.P. FOR FINANCIAL AFFAIRS 4237465208 2022-10-18 1 GAIL HARRIS 999009999 KIM HUSKEY CPA P00958962 4237567771 2022-10-18 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z GAIL HARRIS 204 EAST COLLEGE STREET ATHENS TN 37303 36534539 0 X WWW.TNWESLEYAN.EDU X 1857 TN FOUR-YEAR LIBERAL ARTS COLLEGE 34 33 426 0 0 0 6169152 7679718 29419381 28227873 557791 272698 118719 354250 36265043 36534539 12412429 12055024 0 0 10767924 11453657 0 0 459924 11054838 12923770 34235191 36432451 2029852 102088 46015907 44814456 26185703 26300166 19830204 18514290 X TENNESSEE WESLEYAN UNIVERSITY SEEKS WITHIN THE FRAMEWORK OF THE JUDEO-CHRISTIAN TRADITION TO PROVIDE FOR STUDENTS THE HIGHEST QUALITY EDUCATIONAL EXPERIENCE; TO PROMOTE PERSONAL RESPONSIBILITY, INTEGRITY, AND PURPOSE; AND TO PREPARE STUDENTS FOR A LIFE OF LEADERSHIP AND SERVICE IN AN EVER-CHANGING GLOBAL COMMUNITY. 0 0 21585481 12055024 28582123 INSTRUCTIONAL - ENROLLED AND EDUCATED OVER 1000 STUDENTS. 550012 ACADEMIC SUPPORT - INCLUDES THE FUNDS SPENT IN SUPPORT OF THE COLLEGE'S LIBRARY AND OTHER SIMILAR ACTIVITIES. 6510504 STUDENT SERVICES - INCLUDES THE FUNDS ASSOCIATED WITH THE SUPPORT OF THE COLLEGE'S STUDENTS ACADEMICS AND RELATED STUDENT ACTIVITIES. 1790260 1790260 30436257 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 130 0 1 426 1 0 0 0 0 0 0 0 0 0 0 X 34 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 TN X GAIL HARRIS 4237465208 204 EAST COLLEGE STREET ATHENS TN 37303 HONORABLE JERRI S BRYANT CHANCELLOR 1.00 X 0 0 0 STEPHEN W BRUMIT BOARD MEMBER 1.00 X 0 0 0 SUSAN BUTTRAM BOARD MEMBER 1.00 X 0 0 0 ALLEN F CARTER BOARD MEMBER 1.00 X 0 0 0 H PAUL GAFFNEY BOARD MEMBER 1.00 X 0 0 0 ALAN GUY BOARD MEMBER 1.00 X 0 0 0 REV DENNIE HUMPHREYS BOARD MEMBER 1.00 X 0 0 0 JEFFREY L CUNNINGHAM BOARD MEMBER 1.00 X 0 0 0 JOHNNY HOLDEN BOARD MEMBER 1.00 X 0 0 0 MARILYN MILLER BOARD MEMBER 1.00 X 0 0 0 LYNN BANNER NICHOLAS BOARD MEMBER 1.00 X 0 0 0 LOREN PLEMMONS BOARD MEMBER 1.00 X 0 0 0 DR REGENIA L MAYFIELD BOARD MEMBER 1.00 X 0 0 0 RANDY MULLINS BOARD MEMBER 1.00 X 0 0 0 REV DR STELLA ROBERTS BOARD MEMBER 1.00 X 0 0 0 RUFUS TRIPLETT BOARD MEMBER 1.00 X 0 0 0 J LEE STEWART BOARD MEMBER 1.00 X 0 0 0 WILLIAM P WEBB BOARD MEMBER 1.00 X 0 0 0 JASON ROBERTSON BOARD MEMBER 1.00 X 0 0 0 CLAIRE W TUCKER BOARD MEMBER 1.00 X 0 0 0 KEN WEBB BOARD MEMBER 1.00 X 0 0 0 MARK WHITE BOARD MEMBER 1.00 X 0 0 0 JIM WINER BOARD MEMBER 1.00 X 0 0 0 MINTIE WILLSON BOARD MEMBER 1.00 X 0 0 0 DEBI WELCH BOARD REPRESENTATIVE 1.00 X 0 0 0 DR AUGUSTIN BOCCO BOARD REPRESENTATIVE 1.00 X 0 0 0 HADEN BLAIR BOARD REPRESENTATIVE 1.00 X 0 0 0 KAREN RABY BOARD REPRESENTATIVE 1.00 X 0 0 0 REV HUGH ELI KILGORE DISTRICT SUPERINTENDENT 1.00 X 0 0 0 REV DR DEBRA WALLACE-PADGETT RESIDENT BISHOP 1.00 X 0 0 0 REV DR VANT HARDAWAY HONORARY TRUSTEE 1.00 X 0 0 0 DR LARRY D WALLACE BOARD MEMBER 1.00 X 0 0 0 MR HUGH QUEENER BOARD MEMBER 1.00 X 0 0 0 MR CHARLES PECCOLO BOARD MEMBER 1.00 X 0 0 0 MR RICK LAY BOARD MEMBER 1.00 X 0 0 0 MR WILLIAM KILBRIDE BOARD MEMBER 1.00 X 0 0 0 THE HONORABLE CARL E COLLOMS BOARD MEMBER 1.00 X 0 0 0 DR STEPHEN BYRUM BOARD MEMBER 1.00 X 0 0 0 REV CHRISTOPHER BLACK BOARD MEMBER 1.00 X 0 0 0 MR KEITH ALTSHULER BOARD MEMBER 1.00 X 0 0 0 ROBERT GOODFRIEND CHAIR 1.00 X 0 0 0 HARLEY G KNOWLES PRESIDENT 40.00 X 246882 0 0 ROBERT J MULLANEY DIRECTOR OF OCCUPATIONAL THERAPY 40.00 X 131231 0 0 DG WILLHITE VPAA 40.00 X 123600 0 0 MARTHA G HARRIS VP OF FINANCE 40.00 X 110748 0 0 SCOTT A MASHBURN VP OF STUDENT LIFE 40.00 X 109951 0 0 MARTHA E MADDOX ASSOCIATE DEAN GSB 40.00 X 100788 0 0 LISA D VESSER ASSOCIATE DEAN ALLIED HEALTH 40.00 X 98087 0 0 STEPHANIE W SMALLEN VP FOR INSTITUTIONAL EFFECTIVENESS 40.00 X 94104 0 0 STACY J SWAFFORD ASSOCATE PROFESSOR OF BUSINESS ADMNISTRATION 40.00 X 84067 0 0 BLAKE R MCCASLIN VP FOR ADVANCEMENT & ALUMNI AFFAIRS 40.00 X 83634 0 0 1183092 0 0 6 0 1 0 ARAMARK CORP 1101 MARKET STREET PHILADELPHIA PA 19107 FOOD SERVICE 1518612 BLUECROSS BLUESHIELD OF TN 1 CAMERON CIRCLE CHATTANOOGA TN 37402 INSURANCE 975549 WEBB PLUMBING & ELECTRIC CORPORATION 1418 S WHITE STREET ATHENS TN 37303 UTILITIES 711913 ATHENS UTILITY BOARD 100 NEW ENGLEWOOD ROAD ATHENS TN 37303 UTILITIES 651416 NATIONAL MANAGEMENT RESOURCES CORPORATIO PO BOX 1224 LA GRANGE GA 30241 MAINTENANCE 525076 5 3059348 4620370 7679718 TUITION 624310 25140343 25140343 FOOD SERVICE 722210 1840821 1840821 RESIDENCE HALL 721310 1151568 1151568 CAMPS AND CONFERENCES 900099 79697 79697 BOOKSTORE 451211 15444 15444 28227873 272698 272698 FORT SANDERS NURSING SUPPLEMENT 611600 341000 341000 ALL OTHER REVENUE 611600 13250 13250 354250 36534539 28582123 0 272698 X 12055024 12055024 9455575 7463283 1755343 236949 317287 246967 66241 4079 834863 572144 247618 15101 845932 673375 154501 18056 8648 8648 79072 79072 219647 219647 492606 366097 120009 6500 688607 688607 1691811 1450009 241802 CONTRACTED SERVICES 2638310 1955280 671806 11224 STUDENT ASSISTANCE/CARE 1790261 1790261 0 UTILITIES 726053 661419 64634 FACILITY FEES 516616 516616 4072139 2685782 1226990 159367 36432451 30436257 5536270 459924 1299 1305 2061275 1977495 2052884 530673 887439 653853 2750 3490 7767 8024 51261 157769 47619622 21451553 25591204 26168069 15360028 15313778 46015907 44814456 770883 1276516 920715 868506 24042542 23657417 451563 497727 26185703 26300166 X 2345316 677676 17484888 17836614 19830204 18514290 46015907 44814456 X 102088 -1216202 -201800 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 12514831 1646053 -188045 13972839 12223906 199743 91182 12514831 12089465 114368 20073 12223906 11921389 71402 96674 12089465 11530058 116505 274826 11921389 0 0 1605585 1605585 31566174 11327461 20238713 2833295 1776612 1056683 9526964 6924404 2602560 2087604 1423076 664528 26168069 AGENCY FUNDS 497727 497727 X 23263313 -1216202 -1216202 24479515 12055024 12055024 36534539 24377427 0 24377427 12055024 12055024 36432451 PART X, LINE 2: UNCERTAIN TAX POSITIONS THE UNIVERSITY FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC TOPIC 740, INCOME TAXES. BASED ON ITS EVALUATION, THE UNIVERSITY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE UNIVERSITY'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2022, FOR U.S. FEDERAL INCOME TAX. THESE ARE THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF THE YEAR ENDED JUNE 30, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS A DISCOUNT TO REVENUE PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID REPORTED AS A DISCOUNT TO REVENUE PART VI, LINE 1E OTHER ASSETS CONSIST OF VEHICLES, LIBRARY BOOKS, AND WORK IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE UNIVERSITY DOES NOT DESCRIMINATE BASED ON ANY FORM IN ACCORDANCE WITH TITLE IX AS DESCRIBED IN ITS STUDENT HANDBOOK AND RESOLUTIONS PREVIOUSLY PASSED. SCHEDULE E, PART I, LINE 6 THE COLLEGE IS APPROVED TO PROVIDE STUDENT ASSISTANCE WITH THE FEDERAL TITLE 4 STUDENT FINANCIAL AID PROGRAMS. 1 FINANCIAL-AID SCHOLARSHIP 876 12055024 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 HARLEY G KNOWLES PRESIDENT 246882 0 0 0 0 0 0 0 0 0 246882 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FEDERAL FORM 990 IS PRESENTED TO THE VICE PRESIDENT FOR FINANCIAL AFFAIRS WHO REVIEWS TO MAKE SURE NUMBERS ARE CORRECTLY REPORTED. VP FOR FINANCIAL AFFAIRS THEN PRESENTS 990 TO THE FINANCE COMMITTEE FOR REVIEW. THEY WILL THEN VOTE FOR APPROVAL. ONCE APPROVED THE 990 IS PRESENTED TO THE ENTIRE BOARD OF TRUSTEES FOR REVIEW. FINAL APPROVAL IS MADE BY THE BOARD BEFORE FILING OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. SALARY SURVEYS ARE ALSO UTILIZED IN ORDER TO PROVIDE COMPARATIVE DATA FOR REVIEW PRIOR TO APPROVAL. OFFICERS SALARIES ARE SUGGESTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO HIRE DATE. ONCE HIRED SALARIES ARE ADJUSTED BASED UPON PERFORMANCE AND RECOMMENDATIONS OF THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE ONLY AVAILABLE UPON REQUEST BY THE PUBLIC. FORM 990, PART IX, LINE 24E UNIFORMS AND OTHER SUPPLIES: PROGRAM SERVICE EXPENSES 242,881. MANAGEMENT AND GENERAL EXPENSES 98,727. FUNDRAISING EXPENSES 27,091. TOTAL EXPENSES 368,699. DUES AND MEMBERSHIPS: PROGRAM SERVICE EXPENSES 143,418. MANAGEMENT AND GENERAL EXPENSES 143,735. FUNDRAISING EXPENSES 70,291. TOTAL EXPENSES 357,444. MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 297,532. MANAGEMENT AND GENERAL EXPENSES 29,253. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 326,785. ATHLETIC TOURNAMENT EXPENSES: PROGRAM SERVICE EXPENSES 232,942. MANAGEMENT AND GENERAL EXPENSES 77,647. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 310,589. INSTITUTIONAL INSURANCE: PROGRAM SERVICE EXPENSES 220,002. MANAGEMENT AND GENERAL EXPENSES 34,287. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 254,289. INSTITUTIONAL ASSESSMENT: PROGRAM SERVICE EXPENSES 220,774. MANAGEMENT AND GENERAL EXPENSES 25,683. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 246,457. TUITION WAIVER: PROGRAM SERVICE EXPENSES 176,859. MANAGEMENT AND GENERAL EXPENSES 52,463. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 229,322. OTHER GRANT EXPENDITURES: PROGRAM SERVICE EXPENSES 226,701. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 226,701. STUDENT ACTIVITY EXPENSE: PROGRAM SERVICE EXPENSES 160,276. MANAGEMENT AND GENERAL EXPENSES 49,254. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 209,530. CAMPUS SAFETY: PROGRAM SERVICE EXPENSES 145,667. MANAGEMENT AND GENERAL EXPENSES 44,443. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 190,110. STUDENT INSURANCE: PROGRAM SERVICE EXPENSES 109,936. MANAGEMENT AND GENERAL EXPENSES 36,645. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 146,581. OTHER MISC EXPENSES: PROGRAM SERVICE EXPENSES 20,285. MANAGEMENT AND GENERAL EXPENSES 110,380. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130,665. NETWORKING EXPENSES: PROGRAM SERVICE EXPENSES 103,562. MANAGEMENT AND GENERAL EXPENSES 16,502. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 120,064. EQUIPMENT: PROGRAM SERVICE EXPENSES 83,809. MANAGEMENT AND GENERAL EXPENSES 29,324. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,133. COPYING AND PRINTING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 102,755. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,755. OTHER ATHLETIC EXPENSES: PROGRAM SERVICE EXPENSES 72,057. MANAGEMENT AND GENERAL EXPENSES 24,019. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,076. TELEPHONE EXPENSE: PROGRAM SERVICE EXPENSES 300. MANAGEMENT AND GENERAL EXPENSES 79,314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,614. UPWARD BOUND: PROGRAM SERVICE EXPENSES 72,465. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,465. BANK/CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 70,045. FUNDRAISING EXPENSES 1,969. TOTAL EXPENSES 72,014. MEDICAL SUPPLIES: PROGRAM SERVICE EXPENSES 53,511. MANAGEMENT AND GENERAL EXPENSES 17,837. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,348. COST OF ACCRUED VACATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 60,484. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,484. STUDENT ACCT COLLECTION EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 47,483. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,483. PUBLICATIONS-STUDENT LIFE: PROGRAM SERVICE EXPENSES 4,693. MANAGEMENT AND GENERAL EXPENSES 1,060. FUNDRAISING EXPENSES 30,610. TOTAL EXPENSES 36,363. COMMENCEMENT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,267. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,267. FACULTY DEVELOPMENT: PROGRAM SERVICE EXPENSES 28,439. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,439. RECRUITMENT EXPENSE: PROGRAM SERVICE EXPENSES 24,199. MANAGEMENT AND GENERAL EXPENSES 3,873. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,072. VEHICLE EXPENSES: PROGRAM SERVICE EXPENSES 21,688. MANAGEMENT AND GENERAL EXPENSES 4,726. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,414. POSTAGE: PROGRAM SERVICE EXPENSES 859. MANAGEMENT AND GENERAL EXPENSES 22,430. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,289. HOMECOMING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 16,732. TOTAL EXPENSES 16,732. ATHLETIC TEAM MEALS: PROGRAM SERVICE EXPENSES 11,661. MANAGEMENT AND GENERAL EXPENSES 3,887. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,548. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 661. MANAGEMENT AND GENERAL EXPENSES 1,611. FUNDRAISING EXPENSES 12,674. TOTAL EXPENSES 14,946. FACULTY/STAFF MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,318. LIBRARY EXPENSES: PROGRAM SERVICE EXPENSES 5,613. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,613. CHOIR EXPENSES: PROGRAM SERVICE EXPENSES 3,377. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,377. PLANT SUPPLIES: PROGRAM SERVICE EXPENSES 1,615. MANAGEMENT AND GENERAL EXPENSES 538. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,153. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUSTS HELD BY THIRD PARTY -201,800. 990 PART XII PAGE 12 LINE 2D THE OVERSIGHT PROCESS OR SELECTION PROCESS FOR THE FINANCIAL AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.