WHEELING JESUIT UNIVERSITY INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WHEELING JESUIT UNIVERSITY INC (EIN 55-0394213)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201831349349304568
- Schema version
- 2016v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-14T12:15:47-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 Peachtree Street Suite 700 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303094516 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550394213 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wheeling Jesuit University Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JEFF STRADER VP OF ADMIN/CF | InCareOfNm |
| Business Name Control | WHEE | BusinessNameControlTxt |
| Phone | 3042342000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 Washington Avenue | AddressLine1Txt |
| City | Wheeling | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF STRADER | PersonNm |
| Person Title | VP of Admin/CFO | PersonTitleTxt |
| Phone | 3042342000 | PhoneNum |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Sandra L Feinsmith | PreparerPersonNm |
| PTIN | P01064157 | PTIN |
| Phone | 4046886841 | PhoneNum |
| Preparation | 2018-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEBRA TOWNSLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 Washington Avenue | AddressLine1Txt |
| City | Wheeling | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $85,992,114 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | wju.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 818 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $2,969 | TotalGrossUBIAmt |
| PY Contributions Grants | $11,776,609 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,335,176 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $36,727,613 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,879,092 | CYProgramServiceRevenueAmt |
| PY Investment Income | $326,650 | PYInvestmentIncomeAmt |
| CY Investment Income | -$1,220,602 | CYInvestmentIncomeAmt |
| PY Other Revenue | $149,276 | PYOtherRevenueAmt |
| CY Other Revenue | -$1,056,195 | CYOtherRevenueAmt |
| PY Total Revenue | $48,980,148 | PYTotalRevenueAmt |
| CY Total Revenue | $39,937,471 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,267,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $13,231,562 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,341,171 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,482,924 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $244,194 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,728,994 | PYOtherExpensesAmt |
| CY Other Expenses | $17,018,874 | CYOtherExpensesAmt |
| PY Total Expenses | $46,337,315 | PYTotalExpensesAmt |
| CY Total Expenses | $49,733,360 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,642,833 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$9,795,889 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $67,844,894 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,438,723 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $43,266,995 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,652,286 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,577,899 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,786,437 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The university is a Catholic liberal arts university founded in 1954. The University provides higher learning in the Jesuit tradition to educate students to prepare them for career opportunities after graduation with a philosophy of focusing on the entire person (educational, developmental and spiritual). | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $34,497,341 | ExpenseAmt |
| Grant | $13,231,562 | GrantAmt |
| Revenue | $35,094,556 | RevenueAmt |
| Desc | Education, general/other postsecondary education: The University is a Catholic liberal arts university founded in 1954. The University provides higher learning in the Jesuit tradition to educate students to prepare them for career opportunities after graduation with a philosophy of focusing on the entire person (educationaL, developmental, and spiritual). Wheeling Jesuit University offers more than 30 Majors including Liberal Arts, Business, Engineering, Nursing, Criminal Justice, and Physical Therapy. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $684,309 | ExpenseAmt |
| Revenue | $784,536 | RevenueAmt |
| Desc | Research education projects focusing on Research and Development. Wheeling Jesuit receives federal dollars for the Center for Educational Technology Transfer Center and faculty research. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $35,181,650 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 87 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 818 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF STRADER VP OF ADMINCF | PersonNm |
| Phone | 3042432000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 WASHINGTON AVENUE | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Fr James Fleming | ||||||||
| President | 40.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rev Ron Anton SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Lawrence E Bandi | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rudy Bilich | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev James Conroy SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| James H Dissen Esq | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Maureen Faul | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Thomas P Guant SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Harry Geib SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Simon J Hendry SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| John W Lewis II | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Brian O'Donnell SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Roberta Robinson Olejasz | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev John W Peck SJ | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Rev Msgr Kevin Quirk JCD | ||||||||
| Board of Trustees | 10.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Gerald F Schroer | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Mr Nicholas Sparachane | ||||||||
| Board of Trustees | 0.62 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| James Will | ||||||||
| Board of Trustees | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| L Thomas Marchlen ESQ | ||||||||
| Emeritis Member | 0.2 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr John B Yasinsky | ||||||||
| Emeritis Member | 0.2 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Eugene Grilli | ||||||||
| VP Financial Admin & CFO | 40.0 | 0.0 | Yes (X) | $297,217 | $0 | $3,240 | ||
| George Joseph | ||||||||
| VP & General Counsel | 40.0 | 0.0 | Yes (X) | $196,624 | $0 | $0 | ||
| Robert Phillips | ||||||||
| Academic Dean | 40.0 | 0.0 | Yes (X) | $155,292 | $0 | $3,850 | ||
| Donald Kaminski | ||||||||
| Director of HR | 40.0 | 0.0 | Yes (X) | $121,317 | $0 | $2,940 | ||
| Sarah Kelly | ||||||||
| Director of Advancement | 40.0 | 0.0 | Yes (X) | $79,445 | $0 | $1,879 | ||
| Fr William Rickle | ||||||||
| VP of Mission & Identity | 40.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Christopher Petrosino | ||||||||
| Director Physical Therapy | 40.0 | 0.0 | $142,786 | $0 | $3,472 | Yes (X) | ||
| Ben Stout | ||||||||
| Professor | 40.0 | 0.0 | $116,974 | $0 | $3,035 | Yes (X) | ||
| Mark Drnach | ||||||||
| Professor | 40.0 | 0.0 | $121,270 | $0 | $2,606 | Yes (X) | ||
| Alison Kreger | ||||||||
| Professor | 40.0 | 0.0 | $114,283 | $0 | $1,485 | Yes (X) | ||
| Kevin Forde | ||||||||
| Athletic Director | 40.0 | 0.0 | $113,204 | $0 | $563 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,458,412 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $23,070 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 17 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Parkhurst Dining Services | |||||
| PO Box 644091 | PITTSBURGH | PA | 152644091 | Dining Services | $1,831,379 |
| Collegiate Enterprise Solutions | |||||
| 3 Centennial Drive Ste 320 | PEABODY | MA | 01960 | Consulting | $204,875 |
| Panhandle Cleaning Restoration | |||||
| 42 38th St | WHEELING | WV | 26003 | Cleaning/Restoration | $164,854 |
| Jarvis Downing Ench Inc | |||||
| PO Box 6253 200 GCP Road | WHEELING | WV | 26003 | Contractor | $162,330 |
| Royall Company Inc | |||||
| 1920 Parham Road | RICHMOND | VA | 23229 | Recruiting | $116,349 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $111,588 | FundraisingAmt |
| Government Grants | $587,515 | GovernmentGrantsAmt |
| All Other Contributions | $5,636,073 | AllOtherContributionsAmt |
| Total Contributions | $6,335,176 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611310 | $30,264,176 | $30,264,176 |
| AUXILIARY ENTERPRISES | 721000 | $5,214,580 | $5,214,580 |
| OTHER REVENUE | 900099 | $400,336 | $400,336 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,879,092 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $226,263 | TotalRevenueColumnAmt |
| Exclusion | $226,263 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $116,770 | TotalRevenueColumnAmt |
| Exclusion | $116,770 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $71,298 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,329 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,969 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,969 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,969 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,096,845 | SecuritiesAmt |
| Other | $43,398,006 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $916,791 | SecuritiesAmt |
| Other | $45,024,925 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $180,054 | SecuritiesAmt |
| Other | -$1,626,919 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,446,865 | TotalRevenueColumnAmt |
| Exclusion | -$1,446,865 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,471 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $111,588 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $44,598 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$37,127 | TotalRevenueColumnAmt |
| Exclusion | -$37,127 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSS ON DEBT | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | -$1,138,807 | TotalRevenueColumnAmt |
| Exclusion | -$1,138,807 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$1,138,807 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,937,471 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,879,092 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,969 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$2,279,766 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,231,562 | TotalAmt |
| Program Services | $13,231,562 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,287,461 | TotalAmt |
| Program Services | $842,915 | ProgramServicesAmt |
| Management And General | $1,438,447 | ManagementAndGeneralAmt |
| Fundraising | $6,099 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,897,015 | TotalAmt |
| Program Services | $9,255,147 | ProgramServicesAmt |
| Management And General | $3,449,689 | ManagementAndGeneralAmt |
| Fundraising | $192,179 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,033 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $293,033 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,863,543 | TotalAmt |
| Program Services | $99,345 | ProgramServicesAmt |
| Management And General | $2,764,198 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,141,872 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,141,872 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,281,297 | TotalAmt |
| Management And General | $1,281,297 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $764,576 | TotalAmt |
| Management And General | $764,576 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $597,078 | TotalAmt |
| Management And General | $597,078 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,908,381 | TotalAmt |
| Program Services | $2,526,016 | ProgramServicesAmt |
| Management And General | $373,185 | ManagementAndGeneralAmt |
| Fundraising | $9,180 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,768 | TotalAmt |
| Program Services | $59,627 | ProgramServicesAmt |
| Management And General | $23,141 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,107 | TotalAmt |
| Program Services | $126,704 | ProgramServicesAmt |
| Management And General | $72,220 | ManagementAndGeneralAmt |
| Fundraising | $19,183 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $665,415 | TotalAmt |
| Program Services | $237,135 | ProgramServicesAmt |
| Management And General | $428,280 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,522,292 | TotalAmt |
| Program Services | $2,196,075 | ProgramServicesAmt |
| Management And General | $326,217 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $686,892 | TotalAmt |
| Program Services | $605,152 | ProgramServicesAmt |
| Management And General | $76,782 | ManagementAndGeneralAmt |
| Fundraising | $4,958 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,267,800 | TotalAmt |
| Program Services | $2,140,566 | ProgramServicesAmt |
| Management And General | $127,234 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,946,767 | TotalAmt |
| Program Services | $1,946,767 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,720 | TotalAmt |
| Program Services | $332 | ProgramServicesAmt |
| Management And General | $369,388 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES | $173,546 | $168,539 | $4,920 | $87 |
| REPAIRS | $366,739 | $259,647 | $107,092 | |
| ATHLETIC EXPENSE | $341,586 | $341,586 | ||
| SPECIAL PROGRAMS | $240,754 | $59,359 | $181,395 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,585,156 | TotalAmt |
| Program Services | $1,085,176 | ProgramServicesAmt |
| Management And General | $487,472 | ManagementAndGeneralAmt |
| Fundraising | $12,508 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,733,360 | TotalAmt |
| Program Services | $35,181,650 | ProgramServicesAmt |
| Management And General | $14,307,516 | ManagementAndGeneralAmt |
| Fundraising | $244,194 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,861,093 | BOYAmt |
| EOY | $3,661,959 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,295,408 | BOYAmt |
| EOY | $868,647 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,616 | BOYAmt |
| EOY | $664,400 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,399,224 | BOYAmt |
| EOY | $2,200,080 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,258 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,393,701 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,995,992 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,110,478 | BOYAmt |
| EOY | $3,397,709 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,755,677 | BOYAmt |
| EOY | $11,267,883 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,857,140 | BOYAmt |
| EOY | $2,378,045 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,844,894 | BOYAmt |
| EOY | $24,438,723 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,397,639 | BOYAmt |
| EOY | $2,541,915 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,185,208 | BOYAmt |
| EOY | $1,146,032 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,069,140 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,379,382 | BOYAmt |
| EOY | $171,185 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,857,302 | BOYAmt |
| EOY | $1,600,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,378,324 | BOYAmt |
| EOY | $3,193,154 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,266,995 | BOYAmt |
| EOY | $8,652,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,546,606 | BOYAmt |
| EOY | $594,992 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,151,579 | BOYAmt |
| EOY | $6,237,090 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,879,714 | BOYAmt |
| EOY | $8,954,355 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,577,899 | BOYAmt |
| EOY | $15,786,437 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,844,894 | BOYAmt |
| EOY | $24,438,723 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$9,795,889 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,004,427 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,482,023 | BeginningYearBalanceAmt |
| Contributions | $76,358 | ContributionsAmt |
| Investment Earnings Or Losses | $1,250,098 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $839,489 | GrantsOrScholarshipsAmt |
| End Year Balance | $12,968,990 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,788,523 | BeginningYearBalanceAmt |
| Contributions | $117,424 | ContributionsAmt |
| Investment Earnings Or Losses | -$341,671 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $377,854 | GrantsOrScholarshipsAmt |
| Other Expenditures | $704,399 | OtherExpendituresAmt |
| End Year Balance | $12,482,023 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $16,106,296 | BeginningYearBalanceAmt |
| Contributions | $564,980 | ContributionsAmt |
| Investment Earnings Or Losses | $223,060 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,875,565 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,230,248 | OtherExpendituresAmt |
| End Year Balance | $13,788,523 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $18,757,016 | BeginningYearBalanceAmt |
| Contributions | $310,094 | ContributionsAmt |
| Investment Earnings Or Losses | $644,605 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $690,515 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,914,904 | OtherExpendituresAmt |
| End Year Balance | $16,106,296 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,271,516 | BeginningYearBalanceAmt |
| Contributions | $400,219 | ContributionsAmt |
| Investment Earnings Or Losses | $287,117 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $736,635 | GrantsOrScholarshipsAmt |
| Other Expenditures | $465,201 | OtherExpendituresAmt |
| End Year Balance | $18,757,016 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.69000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.31000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $925,765 | OtherCostOrOtherBasisAmt |
| Book Value | $925,765 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $455,664 | OtherCostOrOtherBasisAmt |
| Depreciation | $355,417 | DepreciationAmt |
| Book Value | $100,247 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,254 | OtherCostOrOtherBasisAmt |
| Depreciation | $413 | DepreciationAmt |
| Book Value | $52,841 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,637,867 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,398,928 | DepreciationAmt |
| Book Value | $2,238,939 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $321,151 | OtherCostOrOtherBasisAmt |
| Depreciation | $241,234 | DepreciationAmt |
| Book Value | $79,917 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,397,709 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FUNDS HELD IN TRUST BY OTHERS | $1,966,247 |
| OTHER ASSETS | $411,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,378,045 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| AGENCY FUNDS | $563,016 |
| REFUNDABLE ADVANCES FROM US GOVT | $2,412,557 |
| POSTRETIREMENT BENEFIT OBLIGATION | $217,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,193,154 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $28,148,367 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,004,427 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $341,667 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $112,927 | OtherRevenueAmt |
| Revenue Not Reported | $1,459,021 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,689,346 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,563 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $13,231,562 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $13,248,125 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,937,471 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,939,829 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $341,667 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $112,927 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $454,594 | ExpensesNotReportedAmt |
| Expenses Subtotal | $36,485,235 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $16,563 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $13,231,562 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $13,248,125 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $49,733,360 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | The endowment is primarily used to provide scholarships to Wheeling Jesuit University Students. |
| Schedule D, Part X, Line 2 | The University has been determined to be exempt from federal income taxes under section 501(a) of the internal revenue code of 1986 (the "Code"), as an organization described in Sections 501(c)(3) and 170(b)(1)(A)(ii) of the Code. Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2017 and 2016. The University recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The University has no amounts accrued for interest or penalties at June 30, 2017 and 2016. The University does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. |
| SCHEDULE D PART XI, LINE 2D AND PART XII, LINE 2D | RENTAL EXPENSES OF $68,329 PLUS SPECIAL EVENTS EXPENSES OF $44,598 for 112,927. |
| SCHEDULE D, PART XI, LINE 4B AND PART XII, LINE 4B | Scholarship discount allowances for $13,231,562. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Wheeling Jesuit University has a policy of providing equal opportunity to its employees, students, and applicants for employment. Accordingly no person will be denied admission based on race, color, religion, gender, sexual orientation, national origin, ethnicity, age, marital status, blindness, handicap disability, or disabled veteran. This policy is reiterated in all solicitations, newspaper advertisements, and media broadcasts for employment and when soliciting for students. |
| Schedule E, Part I, Line 6 | Wheeling Jesuit University receives money from government programs to fund students for scholarships and loans. WJU also receives grants for research and development and for the Center for Education Technology Transfer Center. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | gaudiosa | Event1Nm |
| Gross Receipts Event1 | $119,059 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $111,588 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $7,471 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $12,375 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $329 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $31,894 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $119,059 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $111,588 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $7,471 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $12,375 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $329 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $31,894 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $44,598 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$37,127 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (108 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Campion Athletic Grant | 289 | $2,721,156 |
| Wheeling Jesuit Grant | 340 | $2,246,954 |
| Dean's Award | 195 | $1,436,280 |
| Presidential Scholarship | 147 | $1,341,150 |
| Community Connection Grant | 102 | $1,090,666 |
| Opportunity Scholarship | 159 | $711,325 |
| Catholic High School Scholarship | 163 | $568,363 |
| Bishop Michael J. Bransfield Scholarship | 40 | $359,237 |
| International Award | 50 | $346,885 |
| High Honors Award | 41 | $339,000 |
| WJU Rugby Award | 39 | $276,320 |
| Federal SEOG Grant | 221 | $195,443 |
| 60th Anniversary Scholarship | 67 | $191,595 |
| Gaudiosa Scholarship | 15 | $181,870 |
| Laut Scholarship | 6 | $154,640 |
| Jesuit Strong Scholarship | 23 | $94,024 |
| Arrupe Award | 35 | $49,846 |
| Music Ministry Award | 25 | $46,000 |
| Mount de Chantal Music Scholarship | 4 | $40,000 |
| Hawk Scholarship | 21 | $39,000 |
| McCune/Greene County Scholarship | 6 | $34,286 |
| Cancer Research Classic Scholarship | 2 | $30,000 |
| Joseph H. Hodges Scholarship | 15 | $27,558 |
| Schafer Scholarship Fund | 6 | $27,500 |
| Admission Award III | 10 | $26,400 |
| Kirby Scholarship | 5 | $24,450 |
| Bishop Hodges Scholarship - BB&T | 8 | $23,000 |
| McConnell Scholarship | 9 | $23,000 |
| Joseph J & Virginia R Murphy Scholarship | 13 | $20,600 |
| James Chambers Scholarship | 5 | $19,650 |
| Symphonic Band Instrumental Music Award | 10 | $18,470 |
| Choral Award | 19 | $17,500 |
| Jesuit Fathers-Summit 2 Scholarship | 8 | $17,500 |
| Engineering Science Scholarship | 8 | $16,000 |
| Wood County/McDonough Scholarship | 5 | $15,495 |
| Jesuit Strong Baltimore | 4 | $15,250 |
| Admission Award | 5 | $14,700 |
| Diocesan Scholarship | 24 | $14,100 |
| M. Virginia Greene Scholarship | 9 | $13,250 |
| WJU Award | 2 | $12,750 |
| Dennis Keogh Memorial Scholarship | 3 | $12,000 |
| William Randolph Hearst Foundation | 3 | $11,250 |
| Guy & Marie Paull Biery Scholarship | 5 | $10,750 |
| Benedum Scholarship | 5 | $10,000 |
| Maier Foundation | 1 | $10,000 |
| The H.B. Wehrle Foundation | 1 | $10,000 |
| Wesbanco Scholarship - WVICU | 1 | $10,000 |
| Nolan Lacey Kirk Memorial Scholarship | 4 | $9,750 |
| Edouard S. & Simone J. Ziegler Scholarship | 6 | $9,700 |
| RN/BSN/MSN On-Line Scholarship | 6 | $9,676 |
| Lidano DiTrapano Scholarship | 3 | $9,400 |
| Margaret Hess Scholarship | 3 | $9,239 |
| Admission Award II | 2 | $8,000 |
| Lantz Scholarship | 2 | $7,900 |
| WJU Pep Band Award | 8 | $7,735 |
| Mary M. Szitar Scholarship | 5 | $7,562 |
| Class of 1964 Ignatian Scholarship | 2 | $7,500 |
| Federal TEACH Grant | 2 | $7,456 |
| Berthold/Neal Family Endowed Scholarship | 7 | $7,430 |
| Septimi (Class of 65) Scholarship | 3 | $7,200 |
| Hacala Family Scholarship | 3 | $7,175 |
| McShain Minority Scholarship | 5 | $6,630 |
| Admission Award I | 1 | $6,500 |
| William & Col. Carol Yarnall Scholarship | 3 | $6,500 |
| John Mensore Scholarship Fund | 1 | $6,000 |
| Marchlenski Education Fund Scholarship | 3 | $6,000 |
| Maurice & Virginia Cogan Scholarship | 2 | $5,500 |
| Graduate Tuition Discount | 2 | $5,388 |
| Carrigan Alumni Scholarship | 4 | $5,200 |
| Bernard McDonough Scholarship | 1 | $5,000 |
| Schenk Foundation Scholarship (WVICU) | 1 | $5,000 |
| W E Stone Foundation | 1 | $5,000 |
| Hearst Scholarship | 4 | $4,790 |
| Troy Endowment Scholarship | 2 | $4,600 |
| George E. Stifel Scholarship | 1 | $4,500 |
| Pride Scholarship | 3 | $4,350 |
| Dominion Foundation Scholarship | 1 | $4,167 |
| CESO Scholarship | 2 | $3,750 |
| Florence Irene Nesbitt Scholarship | 3 | $3,750 |
| Merlo Scholarship | 2 | $3,500 |
| Philadelphia Alumni Scholarship | 1 | $3,000 |
| Tri-State Tax Scholarship | 1 | $3,000 |
| R. Winkler Memorial Scholarship | 2 | $2,906 |
| Hospital Tuition Discount | 3 | $2,857 |
| J. Adamiak & H. Regiec Adamiak Scholarship | 2 | $2,792 |
| Rev. Edward Gannon Scholarship | 2 | $2,600 |
| UPS Scholarship/WVICU | 1 | $2,600 |
| T. Eick Memorial Scholarship | 3 | $2,592 |
| The Nutting Foundation | 1 | $2,500 |
| Aluise Family Scholarship | 1 | $2,000 |
| Dr. John A Hollingsworth Scholarship | 1 | $2,000 |
| Rakosky Memorial Scholarship | 1 | $2,000 |
| Sally O. Bodkin Music Scholarship | 1 | $2,000 |
| Schenk Scholarship | 2 | $2,000 |
| Dr. Lee Jones Scholarship | 1 | $1,940 |
| Class of 1972 Scholarship | 2 | $1,722 |
| Hanzely Scholarship | 2 | $1,700 |
| WJU Charter Guild Endowment Scholarship | 1 | $1,652 |
| Class of 1974 Scholarship | 2 | $1,600 |
| Board of Directors Scholarship | 1 | $1,500 |
| Summit 2000 | 1 | $1,500 |
| Evening Division Scholarship | 1 | $1,170 |
| Progressive Bank Annual Scholarship | 1 | $1,000 |
| Leonard P. Riser Memorial Scholarship | 1 | $750 |
| Leonard Riser Student-Athlete Scholarship | 1 | $645 |
| Mosaic Wealth Consulting Scholarship | 1 | $500 |
| Vicky L. DiPiero, '65 Diversity Scholarship | 1 | $500 |
| Chiccarella Scholarship | 1 | $492 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part 1, Line 2 | FormAndLineReferenceDesc |
| Explanation | The University monitors their respective grants by establishing a separate accounting for each individual grant. All transactions are reviewed and approved by appropriate personnel prior to submission for processing to ensure they meet the requirements of the grant. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Eugene Grilli | ||||||||||||||
| VP Financial Admin & CFO | $190,218 | $0 | $0 | $0 | $106,999 | $0 | $0 | $0 | $3,240 | $0 | $300,457 | $0 | $0 | $0 |
| George Joseph | ||||||||||||||
| VP & General Counsel | $190,000 | $0 | $0 | $6,624 | $0 | $0 | $0 | $0 | $0 | $196,624 | $0 | $0 | $0 | |
| Robert Phillips | ||||||||||||||
| Academic Dean | $140,004 | $0 | $0 | $0 | $15,288 | $0 | $0 | $0 | $3,850 | $0 | $159,142 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a | Debra Townsley had a taxable housing allowance. Wheeling Jesuit also paid compensation and benefits of 681,062 to the Wheeling Jesuit community of the Society of Jesus, the founders of Wheeling Jesuit University for instructional, administrative, and institutional services. |
| Schedule J, Part I, Lines 4a & 4b | Eugene Grilli 106,999 Daniel Feeley, 13,972 Donald Kaminski 36,697 |
Schedule N IRS990ScheduleN
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liquidation Of Assets Table | LiquidationOfAssetsTableGrp |
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | Land and building | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2017-05-22 | DistributionDt |
| Fair Market Value Of Asset | $43,398,006 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | fmv | MethodOfFMVDeterminationTxt |
| EIN | 821572979 | EIN |
| Person | Diocesan Real Estate Inc | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1311 BYRON STREET | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | false | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | false | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule N, PART II, LINE 1 | FormAndLineReferenceDesc |
| Explanation | On May 22, 2017, the University entered into a sale and leaseback transaction with a related party holding corporation (the Corporation) in which the University conveyed the real estate representing substantially all the land and buildings on its campus (the Property), to the Corporation. In exchange for the Property, payments were made to pay off the outstanding long term bonds payable plus interest and to retire other long-term obligations of the University. The effect of which, reflected in the statements of financial position, is a significant reduction in educational and other properties, pay-off of the previous revolving line of credit and extinguishment of bonds payable as of June 30, 2017. The effect on the statements of activities is a loss on the early extinguishment of debt of $1,138,807 and loss on the sale of educational and other properties of $1,626,919. The Corporation owning the Property then entered into a long-term agreement to lease the Property back to the University for a lease term of 50 years at a discounted rate. The University has recorded the lease as a capital lease and prepaid the entire amount of rent due per the lease agreement. The University will recognize the difference between the fair value of the rental payments and the minimum rental payments per the executed agreement as contribution revenue and rent expense each year. Approximately, $342,000 of rent expense and corresponding private gift and grant revenue is included in the statement of activities for the year ended June 30, 2017. For tax purposes, the value of the difference between the fair value of the rental payments and the minimum rental payments as contribution revenue and rent expense are not reported in the form 990, in the statement of revenue and statement of expenses for the year ended June 30, 2017. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 1 | THE UNIVERSITY IS A CATHOLIC LIBERAL ARTS UNIVERSITY FOUNDED IN 1954. THE PURPOSE OF A JESUIT EDUCATION IS TO PROVIDE STUDENTS WHO CAN CONTRIBUTE INTELLIGENTLY TO THE WELFARE OF SOCIETY. FORM 990, PART VI, SECTION A, LINE 4: Preamble AMENDED LANGUAGE: Wheeling Jesuit University is an apostolic work of the Society of Jesus, as described in the Declaration of Shared Purpose in support of the Universitys Catholic Jesuit mission, to be endorsed by Wheeling Jesuit University (the Board of Trustees), the Maryland Province of the Society of Jesus, the Roman Catholic Diocese of Wheeling-Charleston, and the Jesuit Community of Wheeling Jesuit University. The University will continue to carry the name Jesuit, contingent upon fulfillment of the conditions of the Declaration of Shared Purpose, which will be reviewed for renewal every five years. The Declaration is consistent with the Universitys stated tax-exempt purpose of providing a Catholic-based education to students of Appalachia. SUPERSEDED LANGUAGE: Language not included in superseded bylaws. Article II: Sole Member Section 2.2g Reserved Powers AMENDED LANGUAGE: To approve or reject the recommendation of the Board of Trustees to remove the President, or to recommend to the Board of Trustees the removal of the President which would then require a majority vote of the Board of Trustees for the removal of the President. SUPERSEDED LANGUAGE: To approve or reject the recommendation of the Board of Trustees to remove the President, and to act sua sponte to remove the President. Article III: The Board of Trustees Section 3.13c Powers of the Board of Trustees AMENDED LANGUAGE: To remove, with a majority vote of the Board of Trustees and the consent of the Member, the President (provided that nothing herein shall limit the authority of the Member set forth in Section 2.2(g) above. SUPERSEDED LANGUAGE: to remove, with the consent of the Member, the President (provided that nothing herein shall limit the authority of the Member set forth in Section 2.2(g) above. Article VIII: Liability and Indemnification of Member, Trustees, and Officers Section 8.3 Insurance AMENDED LANGUAGE: Wheeling Jesuit University shall purchase and maintain insurance on behalf of any person who is or was a Member, Trustee, Officer, employee or agent of the Corporation against any liability asserted against him or her and incurred by him or her in any such capacity, whether or not the University would have the power to indemnify him or her against such liability under the provisions of this Article. The Member, the Board of Trustees, and the Officers of the University shall be notified annually regarding the provisions of the current liability coverage. SUPERSEDED LANGUAGE: Wheeling Jesuit University shall purchase and maintain insurance on behalf of any person who is or was a Member, Trustee, Officer, employee or agent of the Corporation against any liability asserted against him or her and incurred by him or her in any such capacity, whether or not the University would have the power to indemnify him or her against such liability under the provisions of this Article. The Board of Fellows, the Board of Trustees and the Officers of the University shall be notified annually regarding the provisions of the current liability coverage. Exhibit IX Conflicts of Interest Policy Article V: Compensation AMENDED LANGUAGE: Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy; b. Has read and understands the policy; c. Has agreed to comply with the policy; and, d. Understands the Corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. SUPERSEDED LANGUAGE: a. A voting member of the governing board who receives compensation, directly or indirectly, from the Corporation for services is precluded from voting on matters pertaining to that members compensation. b. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Corporation for services is precluded from voting on matters pertaining to that members compensation. c. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. Article VI : Annual Statements AMENDED LANGUAGE: Annual statements language not included in amended bylaws. SUPERSEDED LANGUAGE: Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy, c. Has agreed to comply with the policy, and d. Understands the Corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Form 990, Part VI, Section B, Line 11b The form 990 is prepared by a public accounting firm and reviewed by the controller and CFO. The Controller and CFO resolve any questions and provide revisions to the accounting firm. Form 990 is then reviewed with the chair of the finance committee for approval and provided to the board of directors for comment prior to filing. |
| Form 990, Part VI, Section B, Line 12c | The university obtains conflict of interest statements annually from all trustees and board members. It also obtains conflict of interest statements from officers and key employees upon hiring. All employees working in sponsored research sign a conflict of interest statement upon hiring. |
| Form 990, Part VI, Section B, Line 15 | Salary ranges are determined by a comparability study performed by the Human Resources Department. All positions are graded upon respective job descriptions to ensure the respective jobs are properly classified per the University policies. Salaries for officers and key employees are determined and approved by the President and CFO of the University. The Salary for the President is approved by the Board of Directors. |
| Form 990, Part VI, Section C, Line 19 | The University submits its financial statements to the Municipal Market Access for public viewing on a quarterly basis. As of May 2017, this is no longer a requirement as the bonds were paid off. A code of ethics statement is posted to the University's website. The code of ethics statement contains verbiage that addresses our position with the appearance of conflict between personal and institutional interests. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| The Bishops Fund | ||||||||||
| 1311 Byron Street | Wheeling | WV | 26003 | 472521236 | SUPPORT | WV | 501(c)(3) | 11a | NA | false |
| Diocese of Wheeling Charleston | ||||||||||
| 1311 Byron Street | Wheeling | WV | 26003 | 550357023 | evangelism | WV | 501(c)(3) | 1 | NA | false |
| DIOCESAN REAL ESTATE INC | ||||||||||
| 1311 BYRON STREET | WHEELING | WV | 26003 | 821572979 | Real estate | WV | 501(c)(3) | 7 | DIOCESE | false |
| Wheeling Hospital Inc | ||||||||||
| 1 MEDICAL PARK | WHEELING | WV | 26003 | 550357057 | HOSPITAL | WV | 501(C)(3) | 3 | DIOCESE | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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