2018-05-14T12:15:47-05:00 2017-06-30 BDO USA LLP 1100 Peachtree Street Suite 700 ATLANTA GA 303094516 990 2016-07-01 550394213 Wheeling Jesuit University Inc % JEFF STRADER VP OF ADMIN/CF WHEE 3042342000 316 Washington Avenue Wheeling WV 26003 JEFF STRADER VP of Admin/CFO 3042342000 2018-05-14 true Sandra L Feinsmith P01064157 4046886841 2018-05-11 2016 2022-09-23 18:48:47Z DEBRA TOWNSLEY 316 Washington Avenue Wheeling WV 26003 85992114 false X wju.edu X 1954 WV SEE SCHEDULE O X 19 19 818 19 2969 11776609 6335176 36727613 35879092 326650 -1220602 149276 -1056195 48980148 39937471 13267150 13231562 0 0 17341171 19482924 0 0 244194 15728994 17018874 46337315 49733360 2642833 -9795889 67844894 24438723 43266995 8652286 24577899 15786437 X 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). false false 34497341 13231562 35094556 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. 684309 784536 Research education projects focusing on Research and Development. Wheeling Jesuit receives federal dollars for the Center for Educational Technology Transfer Center and faculty research. 35181650 true true false false false false false false false true true false false true true true true false true false false false false false true false false false true true false false false false false false false false false false false true false true false false false true 87 0 true 818 true true true false false false false true true false false false false X 19 19 false false true false false false false true true false false true true true true true true true true false WV X JEFF STRADER VP OF ADMINCF 3042432000 316 WASHINGTON AVENUE WHEELING WV 26003 Fr James Fleming President 40.0 0.0 X X 0 0 0 Rev Ron Anton SJ Board of Trustees 0.62 0.0 X 0 0 0 Lawrence E Bandi Board of Trustees 0.62 0.0 X 0 0 0 Rudy Bilich Board of Trustees 0.62 0.0 X 0 0 0 Rev James Conroy SJ Board of Trustees 0.62 0.0 X 0 0 0 James H Dissen Esq Board of Trustees 0.62 0.0 X 0 0 0 Maureen Faul Board of Trustees 0.62 0.0 X 0 0 0 Rev Thomas P Guant SJ Board of Trustees 0.62 0.0 X 0 0 0 Rev Harry Geib SJ Board of Trustees 0.62 0.0 X 0 0 0 Rev Simon J Hendry SJ Board of Trustees 0.62 0.0 X 0 0 0 John W Lewis II Board of Trustees 0.62 0.0 X 0 0 0 Rev Brian O'Donnell SJ Board of Trustees 0.62 0.0 X 0 0 0 Roberta Robinson Olejasz Board of Trustees 0.62 0.0 X 0 0 0 Rev John W Peck SJ Board of Trustees 0.62 0.0 X 0 0 0 Rev Msgr Kevin Quirk JCD Board of Trustees 10.0 0.0 X 0 0 0 Gerald F Schroer Board of Trustees 0.62 0.0 X 0 0 0 Mr Nicholas Sparachane Board of Trustees 0.62 0.0 X 0 0 0 James Will Board of Trustees 1.0 0.0 X 0 0 0 L Thomas Marchlen ESQ Emeritis Member 0.2 0.0 X 0 0 0 Dr John B Yasinsky Emeritis Member 0.2 0.0 X 0 0 0 Eugene Grilli VP Financial Admin & CFO 40.0 0.0 X 297217 0 3240 George Joseph VP & General Counsel 40.0 0.0 X 196624 0 0 Robert Phillips Academic Dean 40.0 0.0 X 155292 0 3850 Donald Kaminski Director of HR 40.0 0.0 X 121317 0 2940 Sarah Kelly Director of Advancement 40.0 0.0 X 79445 0 1879 Fr William Rickle VP of Mission & Identity 40.0 0.0 X 0 0 0 Christopher Petrosino Director Physical Therapy 40.0 0.0 X 142786 0 3472 Ben Stout Professor 40.0 0.0 X 116974 0 3035 Mark Drnach Professor 40.0 0.0 X 121270 0 2606 Alison Kreger Professor 40.0 0.0 X 114283 0 1485 Kevin Forde Athletic Director 40.0 0.0 X 113204 0 563 1458412 0 23070 17 false true false Parkhurst Dining Services PO Box 644091 PITTSBURGH PA 152644091 Dining Services 1831379 Collegiate Enterprise Solutions 3 Centennial Drive Ste 320 PEABODY MA 01960 Consulting 204875 Panhandle Cleaning Restoration 42 38th St WHEELING WV 26003 Cleaning/Restoration 164854 Jarvis Downing Ench Inc PO Box 6253 200 GCP Road WHEELING WV 26003 Contractor 162330 Royall Company Inc 1920 Parham Road RICHMOND VA 23229 Recruiting 116349 6 111588 587515 5636073 6335176 TUITION AND FEES 611310 30264176 30264176 AUXILIARY ENTERPRISES 721000 5214580 5214580 OTHER REVENUE 900099 400336 400336 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36939829 341667 112927 454594 36485235 16563 13231562 13248125 49733360 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. true true true true true true true false false false false false false false false true false true 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. gaudiosa 119059 111588 7471 12375 329 31894 0 119059 111588 7471 12375 329 31894 44598 -37127 true Campion Athletic Grant 289 2721156 Wheeling Jesuit Grant 340 2246954 Dean's Award 195 1436280 Presidential Scholarship 147 1341150 Community Connection Grant 102 1090666 Opportunity Scholarship 159 711325 Catholic High School Scholarship 163 568363 Bishop Michael J. Bransfield Scholarship 40 359237 International Award 50 346885 High Honors Award 41 339000 WJU Rugby Award 39 276320 Federal SEOG Grant 221 195443 60th Anniversary Scholarship 67 191595 Gaudiosa Scholarship 15 181870 Laut Scholarship 6 154640 Jesuit Strong Scholarship 23 94024 Arrupe Award 35 49846 Music Ministry Award 25 46000 Mount de Chantal Music Scholarship 4 40000 Hawk Scholarship 21 39000 McCune/Greene County Scholarship 6 34286 Cancer Research Classic Scholarship 2 30000 Joseph H. Hodges Scholarship 15 27558 Schafer Scholarship Fund 6 27500 Admission Award III 10 26400 Kirby Scholarship 5 24450 Bishop Hodges Scholarship - BB&T 8 23000 McConnell Scholarship 9 23000 Joseph J & Virginia R Murphy Scholarship 13 20600 James Chambers Scholarship 5 19650 Symphonic Band Instrumental Music Award 10 18470 Choral Award 19 17500 Jesuit Fathers-Summit 2 Scholarship 8 17500 Engineering Science Scholarship 8 16000 Wood County/McDonough Scholarship 5 15495 Jesuit Strong Baltimore 4 15250 Admission Award 5 14700 Diocesan Scholarship 24 14100 M. Virginia Greene Scholarship 9 13250 WJU Award 2 12750 Dennis Keogh Memorial Scholarship 3 12000 William Randolph Hearst Foundation 3 11250 Guy & Marie Paull Biery Scholarship 5 10750 Benedum Scholarship 5 10000 Maier Foundation 1 10000 The H.B. Wehrle Foundation 1 10000 Wesbanco Scholarship - WVICU 1 10000 Nolan Lacey Kirk Memorial Scholarship 4 9750 Edouard S. & Simone J. Ziegler Scholarship 6 9700 RN/BSN/MSN On-Line Scholarship 6 9676 Lidano DiTrapano Scholarship 3 9400 Margaret Hess Scholarship 3 9239 Admission Award II 2 8000 Lantz Scholarship 2 7900 WJU Pep Band Award 8 7735 Mary M. Szitar Scholarship 5 7562 Class of 1964 Ignatian Scholarship 2 7500 Federal TEACH Grant 2 7456 Berthold/Neal Family Endowed Scholarship 7 7430 Septimi (Class of 65) Scholarship 3 7200 Hacala Family Scholarship 3 7175 McShain Minority Scholarship 5 6630 Admission Award I 1 6500 William & Col. Carol Yarnall Scholarship 3 6500 John Mensore Scholarship Fund 1 6000 Marchlenski Education Fund Scholarship 3 6000 Maurice & Virginia Cogan Scholarship 2 5500 Graduate Tuition Discount 2 5388 Carrigan Alumni Scholarship 4 5200 Bernard McDonough Scholarship 1 5000 Schenk Foundation Scholarship (WVICU) 1 5000 W E Stone Foundation 1 5000 Hearst Scholarship 4 4790 Troy Endowment Scholarship 2 4600 George E. Stifel Scholarship 1 4500 Pride Scholarship 3 4350 Dominion Foundation Scholarship 1 4167 CESO Scholarship 2 3750 Florence Irene Nesbitt Scholarship 3 3750 Merlo Scholarship 2 3500 Philadelphia Alumni Scholarship 1 3000 Tri-State Tax Scholarship 1 3000 R. Winkler Memorial Scholarship 2 2906 Hospital Tuition Discount 3 2857 J. Adamiak & H. Regiec Adamiak Scholarship 2 2792 Rev. Edward Gannon Scholarship 2 2600 UPS Scholarship/WVICU 1 2600 T. Eick Memorial Scholarship 3 2592 The Nutting Foundation 1 2500 Aluise Family Scholarship 1 2000 Dr. John A Hollingsworth Scholarship 1 2000 Rakosky Memorial Scholarship 1 2000 Sally O. Bodkin Music Scholarship 1 2000 Schenk Scholarship 2 2000 Dr. Lee Jones Scholarship 1 1940 Class of 1972 Scholarship 2 1722 Hanzely Scholarship 2 1700 WJU Charter Guild Endowment Scholarship 1 1652 Class of 1974 Scholarship 2 1600 Board of Directors Scholarship 1 1500 Summit 2000 1 1500 Evening Division Scholarship 1 1170 Progressive Bank Annual Scholarship 1 1000 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 Schedule I, Part 1, Line 2 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. X true true X X X true true false false false false false false false Eugene Grilli VP Financial Admin & CFO 190218 0 0 0 106999 0 0 0 3240 0 300457 0 0 0 George Joseph VP & General Counsel 190000 0 0 6624 0 0 0 0 0 196624 0 0 0 Robert Phillips Academic Dean 140004 0 0 0 15288 0 0 0 3850 0 159142 0 0 0 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 Land and building 2017-05-22 43398006 fmv 821572979 Diocesan Real Estate Inc 1311 BYRON STREET WHEELING WV 26003 false false false false Schedule N, PART II, LINE 1 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. 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. 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 false false true false true false false false false false true false false false false false true false false