2019-05-10T16:45:20-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 160743126 ROBERTS WESLEYAN COLLEGE % LAURIE J LEO ROBE 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 LAURIE J LEO CFO 2019-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420191305000012 2019-05-10 P C32BFEAB8C27A52315DF5F02F320116B11D77C77 CA4D4D82627664C21956C83B295B0094B3C05049 2017 2019-02-21 02:37:17Z DEANA L PORTERFIELD 2301 WESTSIDE DRIVE ROCHESTER NY 14624 56706735 false X WWW.ROBERTS.EDU X 1866 NY AS A COMMUNITY OF LEARNERS COMMITTED TO HISTORIC CHRISTIANITY, RWC SEEKS TO PREPARE THOUGHTFUL, SPIRITUALLY MATURE, SERVICE-ORIENTED PEOPLE WHO WILL TRANSFORM SOCIETY. 22 22 1326 162 0 0 2755657 4550927 45625273 47756473 1698198 652054 2636835 1364430 52715963 54323884 15196823 15922900 0 0 19891905 22083460 0 0 439267 20013160 17121057 55101888 55127417 -2385925 -803533 120178548 124340032 33326803 31656407 86851745 92683625 X AT ROBERTS, WE BELIEVE THE BEST EDUCATION ADDRESSES THE PERSON IN HIS OR HER ENTIRETY - AS A PHYSICAL, PSYCHOLOGICAL, SOCIAL, RATIONAL, AND SPIRITUAL BEING. A ROBERTS EDUCATION PRESUPPOSES BOTH THE COMPLEXITY OF THE WORLD AND THE DIVERSITY OF HUMAN NATURE. IT IS ONE IN WHICH THE STUDENTS INVESTIGATE THE AESTHETIC, HISTORIC, PHILOSOPHIC, SCIENTIFIC AND PROFESSIONAL DISCIPLINES. ROBERTS REMAINS COMMITTED TO INTEGRATING A CHRISTIAN WORLDVIEW AND LEARNING INTO EVERYDAY LIFE AND WORK. false false 49075010 15922900 49137394 ROBERTS PROVIDES 60 PLUS MAJORS AND CHRISTIAN LIBERAL ARTS PROGRAMS GROUNDED IN CHRISTIAN TRADITION. THE COLLEGE PREPARES STUDENTS FOR SERVICE TO HUMANITY IN BUSINESS, THE ARTS AND A VARIETY OF HUMAN SERVICE FIELDS. DURING THE 2018 FISCAL YEAR, OVER 1700 STUDENTS WERE ENROLLED. 49075010 true true false true false false false false false true true true false false true false true true true false true false false false true false false true true true true false false false false false false false false false false true false false false false true true true false false true 214 0 1326 true false true CJ false false false true true false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false NY X LAURIE J LEO 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 WILLIAM H CASTLE TRUSTEE 2.0 2.0 X 0 0 0 EMERSON U FULLWOOD TRUSTEE 2.0 2.0 X 0 0 0 RAMONA GRAHAM TRUSTEE 2.0 2.0 X 0 0 0 TIMOTHY R HARNER SECRETARY 2.0 2.0 X X 0 0 0 HOLLY M HILLBERG TRUSTEE 2.0 2.0 X 0 0 0 DAVID W HUGHES TRUSTEE 2.0 2.0 X 0 0 0 KEVIN W MANNOIA TRUSTEE 2.0 2.0 X 0 0 0 DUNCAN W ODWYER TRUSTEE 2.0 2.0 X 0 0 0 DWIGHT M PALMER CHAIR 2.0 2.0 X X 0 0 0 E JOHN REINHOLD TRUSTEE 2.0 2.0 X 0 0 0 DAVID B RINKER TRUSTEE 2.0 2.0 X 0 0 0 MAURICIO F RIVEROS TRUSTEE 2.0 2.0 X 0 0 0 REV DAVID T ROLLER TRUSTEE 2.0 2.0 X 0 0 0 DR BARBARA J ROSE TRUSTEE 2.0 2.0 X 0 0 0 DEBORAH K SCHMIDT TRUSTEE 2.0 2.0 X 0 0 0 WESLEY R SKINNER JR TRUSTEE 2.0 2.0 X 0 0 0 WILLIAM J SMITH TRUSTEE 2.0 2.0 X 0 0 0 DR TERRY R TABER VICE CHAIR 2.0 2.0 X X 0 0 0 CARYL WENZKE TRUSTEE 2.0 2.0 X 0 0 0 DR DEBORAH J WHITE TRUSTEE 2.0 2.0 X 0 0 0 DANIEL D WOLFE TRUSTEE 2.0 2.0 X 0 0 0 MARY A WORBOYS-TURNER VICE CHAIR 2.0 2.0 X X 0 0 0 DEANA PORTERFIELD PRESIDENT 50.0 4.0 X 189557 0 41438 LAURIE J LEO CHIEF FINANCIAL OFFICER 40.0 5.0 X 141603 0 2952 DARRELL BELL JR VICE PRESIDENT FOR INSTITUTION 40.0 4.0 X 136817 0 16894 KIMBERLEY WIEDEFELD VP FOR ENROLLMENT MANAGEMENT 40.0 0.0 X 100024 0 21474 DAVID BASINGER CHIEF ACADEMIC OFFICER 40.0 0.0 X 113348 0 8202 681349 0 90960 5 false true false METZ CULINARY MANAGEMENT 2 WOODLAND DRIVE DALLAS PA 18612 FOOD SERVICE 1943307 RUFFALO NOEL LEVITZ LLC PO BOX 718 DES MOINES IA 503030718 ADVERTISING 380505 DIXON SCHWABLE ADVERTISING 1595 MOSELEY ROAD VICTOR NY 14564 ADVERTISING 228368 DAY AUTOMATION 7931 RAE BLVD VICTOR NY 14564 FACILITY CONTROL 181787 EBSCO SUBSCRIPTION SERVICES 10 ESTES STREET IPSWICH MA 01938 SUBSCRIPTION SERVICE 177722 10 100175 178565 4272187 889200 4550927 TUITION AND FEES 611310 41890539 41890539 SALES & SERVICES OF AUXILIARY ENTERPRISES 611310 5316939 5316939 OTHER PROGRAM REVENUE 611310 548995 548995 47756473 588480 588480 0 0 0 0 0 2405914 2342340 63574 63574 63574 24020 100175 40511 -16491 -16491 0 0 0 0 0 0 OTHER REVENUE 611710 488371 488371 REIMBURSEMENTS 611710 892550 892550 1380921 54323884 49137394 635563 42500 42500 15880400 15880400 0 0 366706 318831 42525 5350 0 18460610 16050516 2140760 269334 18500 16085 2145 270 3237644 2814959 375449 47236 0 0 73469 73469 44130 44130 0 0 0 1864723 1644402 220321 963422 963422 942510 819462 109297 13751 379733 379733 0 2221042 1931078 257560 32404 780803 678866 90545 11392 0 78326 66577 11749 912673 804839 107834 0 4080256 3547565 473161 59530 321040 321040 ALL OTHER EXPENSES 946671 946671 ACDEMIC SUPPLIES, BOOKS, ETC. 578133 578133 EQUIPMENT AND EVENTS 2881788 2881788 ALLOWANCE FOR BAD DEBTS 52338 52338 55127417 49075010 5613140 439267 X 0 9106 7320199 7203531 3482165 2990422 1418541 1306071 0 0 0 0 2665447 2472244 43625 60800 425935 484089 126007828 56363587 72122121 69644241 22793669 22325237 7191696 16439951 0 0 0 0 2715150 1404340 120178548 124340032 1615346 1500336 0 0 1861767 1970376 19471547 18262577 0 0 0 0 0 0 600 600 10377543 9922518 33326803 31656407 X 68641424 67907694 5322676 4941051 12887645 19834880 86851745 92683625 120178548 124340032 X -803533 461291 6174122 X false true X true true true X 0.00000 false false false false false false false false true 24000 24000 false SCHEDULE C, PART II-B THE COLLEGE HAS AN ATTORNEY ON RETAINER THAT WILL KEEP THE COLLEGE INFORMED OF ISSUES AND RESPOND AS NECESSARY. 25274561 2887836 950558 1047699 76112 27989144 23106171 735414 2179758 1037023 -290241 25274561 24164205 659413 -460113 964928 292406 23106171 22999998 2479819 -63686 913224 338702 24164205 20546976 560016 2715889 822883 22999998 0.36442 0.55847 0.07711 true true true 2005980 2005980 94409215 34572523 59836692 110302 86928 23374 22985784 18016691 4969093 6496547 3687445 2809102 69644241 6523278 F 3436829 F CASH SURRENDER VALUE LIFE INS. 654756 F INVESTMENT IN AFFILIATE 5825088 F 16439951 0 PRESENT VALUE OF ANNUITIES PAYABLE 1791081 INTEREST - RATE SWAP LIABILITY 409148 ASSET RETIREMENT OBLIGATION 818012 FUNDS HELD FOR NORTHEASTERN SEMINARY 3674963 REFUNDABLE GRANT 2827661 CAPITAL LEASE OBLIGATION 401653 9922518 38945286 461291 40511 501802 38443484 15880400 15880400 54323884 39287528 40511 40511 39247017 15880400 15880400 55127417 SCHEDULE D, 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. PART V, LINE 4 THE COLLEGES ENDOWMENT CONSISTS OF APPROXIMATELY 210 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. SCHEDULE D, PART XI & XII, LINE 2D SPECIAL EVENT EXPENSE $ 40,511 SCHEDULE D, PART XI & XII, LINE 4B STUDENT FINANCIAL AID $ 15,880,400 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 ROBERTS WESLEYAN COLLEGE COMPLIES WITH ALL APPLICABLE NON-DISCRIMINATION 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 6A 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 COLLEGE 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 COLLEGE MAY RECEIVE CAPITAL GRANTS FROM BOTH FEDERAL AND STATE AGENCIES WHICH ARE USED TO HELP UPGRADE FACILITIES. Central America and the Caribbean Investments 6260202 6260202 6260202 true false false false false false RWC GOLF TOURN. 91100 89485 1615 215 3192 6500 6525 330 577 ATH. SCRAMBLE 33095 10690 22405 9298 13874 0 124195 100175 24020 215 3192 15798 6525 330 14451 40511 -16491 true NORTHEASTERN SEMINARY 2265 WESTSIDE DRIVE ROCHESTER NY 14624 161554414 501C(3) 42500 SUPPORT 1 SCHOLARSHIP ASSISTANCE 1392 15880400 SCHEDULE I, PART I, LINE 2 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 COLLEGE. X X X true true X X X false false false false false false false false false DEANA PORTERFIELD PRESIDENT 189557 0 0 0 0 0 21978 0 19460 0 230995 0 DARRELL BELL JR VICE PRESIDENT FOR INSTITUTION 136817 0 0 0 0 0 0 0 16894 0 153711 0 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT OF ROBERTS IS CONSIDERED A KEY REPRESENTATIVE OF THE COLLEGE AND THEREFORE TRAVEL COSTS RELATED TO CERTAIN OFFICIAL COLLEGE MEETINGS ARE NONTAXABLE TO THE PRESIDENT. THE COLLEGE PRESIDENT RESIDES IN COLLEGE PROVIDED HOUSING WHICH ALSO SERVES AS A PLACE FOR MEETINGS WITH COLLEGE GUESTS, STUDENTS, DONORS, AND ALUMNI AT VARIOUS TIMES THROUGHOUT THE YEAR. THE COLLEGE PAYS DUES FOR THE PRESIDENTS CLUB MEMBERSHIP IN ROCHESTER TO PROVIDE QUALITY, OFF-CAMPUS MEETING VENUES. ONLY INDIVIDUALS ARE ALLOWED TO JOIN THIS CLUB THAT THE PRESIDENT ONLY USES FOR COLLEGE RELATED PURPOSES. A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION 510188852 2014-03-14 26000000 SCIENCE & NURSING BUILDING false false false A 7254782 0 26000000 0 293818 0 520502 0 0 19471547 0 0 2017 false false false true A false false false false 0 false false false false A false false false false true false 0 false 0 false false A false X 1 889200 FMV false false false FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL WITH THE MEMBERS OF THE BOARD'S BUSINESS AFFAIRS COMMITTEE. THE FULL BOARD ALSO HAS ACCESS TO THE DRAFT FORM 990 ON A CORPORATE INTRANET PORTAL AND AN INDEPENDENT ACCOUNTING FIRM ALSO REVIEWS THE 990 BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15A AN ANNUAL COMPENSATION REVIEW IS PREFORMED FOR THE PRESIDENT BY THE BOARD'S COMPENSATION COMMITTEE AND THE VICE PRESIDENT OF ADMINISTRATION. THE REVIEW INCLUDES INFORMATION FROM PEER AND INDUSTRY DATA TO DETERMINE EQUITABLE, COMPETITIVE COMPENSATION. THIS COMES FROM BOTH LOCAL AND NATIONAL PAY DATABASES. GENERALLY, SALARIES ARE TIED TO A COMBINATION OF CUPA, ATS, AND LOCAL BENCHMARKS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART X CERTAIN RECLASSIFICATIONS HAVE BEEN MADE TO THE 2016 FINANCIAL STATEMENTS TO CONFORM TO THE 2017 FINANCIAL STATEMENT PRESENTATION. THE RECLASSIFICATIONS WERE A RESULT OF THE ADOPTION OF ASU 2015-03, 'INTEREST- IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF DEBT ISSUANCE COSTS.' THE RECLASSIFICATIONS WERE DEEMED TO BE IMMATERIAL AND HAD NO EFFECT ON THE CHANGE IN NET ASSETS. THESE HAVE BEEN RECORDED APPROPRIATELY ON PART X. FORM 990, XI, LINE 9 RECONCILIATION OF NET ASSETS RESTATEMENT APPLICABLE TO PRIOR PERIOD ADJUSTMENT $5,417,998 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS (192,097) CHANGE IN GAIN ON INTEREST RATE SWAP CONTRACTS 199,188 INCOME FROM AFFILIATES 749,033 TOTAL 6,174,122 NORTHEASTERN SEMINARY 2265 WESTSIDE DRIVE ROCHESTER NY 14624 161554414 EDUCATION NY 501(C)(3) 2 RWC true HOUSING DEVELOPMENT FOUNDATION INC 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161583317 HOUSING NY 501(C)(3) 10 NA false COLLEGE GREENE RESIDENCES INC 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161360689 REAL ESTATE NY RWC C CORP 138370 -21751 1.00000 true true true false false true false false false false true true false true true true true true true true HOUSING DEVELOPMENT FOUNDATION INC A 1005891 FMV NORTHEASTERN SEMINARY D 170000 FMV NORTHEASTERN SEMINARY S 3674963 FMV NORTHEASTERN SEMINARY K 50400 FMV NORTHEASTERN SEMINARY Q 1823655 FMV