2015-11-11T15:26:37-06:00 2015-06-30 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2014-07-01 586056464 UNIVERSITY OF WEST GEORGIA FOUNDATION INC UNIV 6788396582 1903 MAPLE STREET CARROLLTON GA 30118 DAVID J FRABONI II EXECUTIVE DIRECTOR 6788396582 2015-11-10 1 MARY JO ALEXANDER P00002534 7709558600 2015-11-10 X 2014 2016-02-25 16:41:14Z DAVID J FRABONI II 1903 MAPLE STREET CARROLLTON GA 30118 12957587 0 X HTTP://WWW.WESTGA.EDU/DEVELOPMENT/63.PHP X 1967 GA FINANCIAL ASSISTANCE FOR EDUCATION AND SUPPORT OF THE UNIVERSITY OF WEST GEORGIA. 32 31 0 172 0 0 1184238 2080721 1810774 3372944 750075 1755891 106540 77678 3851627 7287234 914724 988012 0 0 0 0 0 0 221313 2221746 4557169 3136470 5545181 715157 1742053 92983544 92647911 52934700 51276200 40048844 41371711 FINANCIAL ASSISTANCE FOR EDUCATION AND SUPPORT OF THE UNIVERSITY OF WEST GEORGIA. 0 0 2645253 3270345 PROVIDED STUDENT HOUSING AND PARKING. 1286197 102599 PROVIDED SUPPORTING FUNDS FOR UNIVERSITY DEPARTMENTS 988012 988012 PROVIDED THE UNIVERSITY OF WEST GA WITH SCHOLARSHIP FUNDING FOR APPROXIMATELY 650 STUDENTS. 4919462 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 32 31 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 GA X X HOLLY SAILERS 6788394161 1903 MAPLE STREET CARROLLTON GA 30118 HOWARD B LIPHAM III CHAIRMAN 5.00 X X 0 0 0 J THOMAS VANCE VICE-CHAIRMAN 5.00 X X 0 0 0 CINDY S DENNEY SECRETARY 0.10 X X 0 0 0 KYLE MARRERO EX-OFFICIO TR-PRES OF UWG 0.10 40.00 X X 0 314866 38495 SUSAN O FLECK TRUSTEE 0.10 X 0 0 0 K ALEXANDER ROUSH TRUSTEE 0.10 X 0 0 0 ZACHARY STEED TRUSTEE 0.10 X 0 0 0 R GERALD MCCARLEY TRUSTEE 0.10 X 0 0 0 LUIS A PLANAS TRUSTEE 0.10 X 0 0 0 RICHIE BLAND TRUSTEE 0.10 X 0 0 0 GEORGE W BROOKS JR TRUSTEE 0.10 X 0 0 0 A PAUL CADENHEAD TRUSTEE 0.10 X 0 0 0 ROBERT W COGGINS TRUSTEE 0.10 X 0 0 0 MISSY DUGAN TRUSTEE 0.10 X 0 0 0 BILL ESSLINGER TRUSTEE 0.10 X 0 0 0 JOEY GOODWIN TRUSTEE 0.10 X 0 0 0 M DAN GRAY JR TRUSTEE 0.10 X 0 0 0 EDITH F HANEY TRUSTEE 0.10 X 0 0 0 LOY HOWARD TRUSTEE 0.10 X 0 0 0 CHIP JAKINS TRUSTEE 0.10 X 0 0 0 PHILLIP KAUFFMAN TRUSTEE 0.10 X 0 0 0 GARY KINARD TRUSTEE 0.10 X 0 0 0 R DAVID KNIGHT TRUSTEE 0.10 X 0 0 0 BRUCE LYON TRUSTEE 0.10 X 0 0 0 STANLEY MCWHORTER TRUSTEE 0.10 X 0 0 0 WILLIAM A MOYE TRUSTEE 0.10 X 0 0 0 JIM NAUGHTON TRUSTEE 0.10 X 0 0 0 ANN NEWMAN TRUSTEE 0.10 X 0 0 0 RANDALL REDDING TRUSTEE 0.10 X 0 0 0 ROBERT J STONE TRUSTEE 0.10 X 0 0 0 PAM D UGLUM TRUSTEE 0.10 X 0 0 0 TIM WARREN TRUSTEE 0.10 X 0 0 0 JAMES W ESTES VP ADV/EXEC DIR/TREASURER 0.10 40.00 X 0 152004 19379 JIM GILL EXEC DIR/TREASURER/ROT OFF 0.10 40.00 X 0 46758 11070 JIM SUTHERLAND EX-OFFICIO TR-VP BUS&FIN 0.10 40.00 X 0 187485 17462 BEHERUZ SETHNA EX-OFFICIO TR-FORMER UWG PRES 0.10 40.00 X 0 304000 32953 0 1005113 119359 0 0 1 0 ARAMARK SERVICES PO BOX CHARLOTTE NC 282906023 CATERING SERVICES 162599 1 99407 1981314 244678 2080721 INTEREST ON LEASING 532000 2723239 2723239 LEASING INCOME 532000 547106 547106 OTHER PROGRAM ACTIVITIES 611710 66461 66461 MANAGEMENT FEES 611710 26208 26208 ATHLETIC ACTIVITIES 611710 9930 9930 3372944 674266 674266 6669635 5588010 1081625 1081625 1081625 35738 99407 82343 -46605 -46605 PHASE II SUBORDINATE FEE 900099 100000 100000 MISCELLANEOUS 900099 23158 23158 INSURANCE AWARD 900099 1125 1125 124283 7287234 3372944 0 1833569 988012 988012 10692 1858 8776 58 37469 37469 247950 247950 145986 134986 11000 13482 10197 3285 266226 214103 32089 20034 252954 201609 51345 440893 358779 46422 35692 2450411 2450411 61787 61787 49764 37162 12602 REIMBURSED PAYROLL 299254 214254 85000 OTHER OPERATING EXPENSE 205297 172077 7321 25899 PROPERTY EXPENSES 75004 74227 777 5545181 4919462 404406 221313 1265248 1587520 13112382 13525504 4474450 3836763 73578 73578 73578 25997891 27205550 783605 721818 47276390 45697178 92983544 92647911 449569 28971 51725000 50510000 760131 737229 52934700 51276200 X 9223815 10297060 12281502 11900329 18543527 19174322 40048844 41371711 92983544 92647911 X 1742053 -416207 -2979 X X 0 1 X 1 0 X 1548577 3822410 1470976 6017330 2080721 14940014 1548577 3822410 1470976 6017330 2080721 14940014 633547 14306467 585256 556455 586325 577128 674266 2979430 278917 124283 403200 18322644 21310978 0.78080 0.79140 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2013 AMOUNT: $ 278,917. 2014 AMOUNT: $ 23,158. SUBORDINATE FEE - 2014 AMOUNT: $ 100,000. INSURANCE CLAIM - 2014 AMOUNT: $ 1,125. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28543552 723110 407090 833904 28839848 27553872 317797 968039 276156 28543552 21110646 3335647 4163599 1076020 27553872 17012304 2660629 2190130 307438 444979 21110646 16157637 1553837 -3062 300606 395502 17012304 0.10980 0.66490 0.22530 1 0 73578 73578 73578 ACCRUED INTEREST RECEIVABLE 40977 LEASE RECEIVABLE 45392100 CHARITABLE REMAINDER TRUST 142942 AGENCY CASH 17977 DUE FROM RELATED PARTY 103182 45697178 ACCRUED INTEREST ON BOND PAYABLE 1071926 GIFT ANNUITY PAYABLE 73623 BOND OID -517788 BOND PREMIUM 109468 737229 X 8130221 -416207 1427780 -2979 1008594 7121627 165607 165607 7287234 6807354 1427780 82343 1510123 5297231 247950 247950 5545181 PART V, LINE 4: SEE PART XIII PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PUBLICLY SUPPORTED ORGANIZATION AND NOT AS A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FOUNDATION FOLLOWS THE STATUTORY REQUIREMENTS FOR ITS INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE FOUNDATION'S CONSOLIDATED FINANCIAL STATEMENTS. THERE ARE NO UNCERTAIN TAX LIABILITIES RECORDED AS OF 12/31/13. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN SPLIT INTEREST VALUE -2,979. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS INVESTMENT FEES FROM FS REVENUE TO TAX EXPENSE 247,950. RECLASS FR EXPENSE AGAINST FR REVENUE -82,343. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS FR EXPENSE AGAINST FR REVENUE 82,343. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES NET OF REVENUE ON FS 247,950. PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUND PROVIDE ACADEMIC SCHOLARSHIPS, FACULTY, DEVELOPMENT, ADVANCED TECHNOLOGY, AND ENHANCED ACADEMIC PROGRAMS TO AND FOR THE UNIVERSITY OF WEST GEORGIA. SCHOLARSHIP GALA 73433 64997 8436 1117 20234 10453 5734 ECONOMIC FORECAST 18412 9300 9112 8828 406 1 43300 25110 18190 12857 22500 214 135145 99407 35738 1117 41919 33359 5948 82343 -46605 1 UNIVERSITY OF WEST GEORGIA 1601 MAPLE STREET CARROLLTON GA 30118 586002055 988012 ACADEMIC AND EDUCATION SUPPORT 1 0 PART I, LINE 2: SEE PART IV 0 0 0 0 0 0 0 0 0 KYLE MARRERO EX-OFFICIO TR-PRES OF UWG 0 270066 0 0 0 44800 0 28367 0 10128 0 353361 0 0 JAMES W ESTES VP ADV/EXEC DIR/TREASURER 0 152004 0 0 0 0 0 14045 0 5334 0 171383 0 0 JIM SUTHERLAND EX-OFFICIO TR-VP BUS&FIN 0 187485 0 0 0 0 0 17324 0 138 0 204947 0 0 BEHERUZ SETHNA EX-OFFICIO TR-FORMER UWG PRES 0 304000 0 0 0 0 0 28090 0 4863 0 336953 0 0 A CARROLLTON PAYROLL DEVELOP 521375132 145339FX0 2008-08-27 26021253 STUDENT HOUSING AND PARKING 0 0 0 B CARROLLTON PAYROLL DEVELOP 521375132 145339FD4 2005-03-15 13815129 STUDENT HOUSING 0 0 0 C CARROLLTON PAYROLL DEVELOP 521375132 145339CM7 2004-10-12 19543582 STUDENT HOUSING 0 0 0 A 815000 26021253 2605729 1729742 6809691 522792 138760 20935720 2009 1 0 1 1 B 3675000 13815129 1818544 190852 12592369 42697 2005 1 0 1 1 C 4475000 19543582 2250200 1108021 390871 143777 54559 18107056 279298 2004 0 0 1 1 A 1 0 0 0 0 0 1 B 1 0 0 0 0 0 1 C 1 0 0 0 0 0 1 A 0 1 0 0 0 0 1 MORGAN STANLEY 30.000000000000 0 0 1 B 0 0 0 1 0 0 1 AIG 24.000000000000 1 0 1 C 0 0 0 1 0 0 1 WACHOVIA 24.000000000000 1 0 1 A 0 B 0 C 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CARROLLTON PAYROLL DEVELOP DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2010 ISSUER NAME: CARROLLTON PAYROLL DEVELOP DATE THE REBATE COMPUTATION WAS PERFORMED: 03/20/2010 X 13 211291 FMV X EQUIPMENT AND SUPPLIES 10 21092 FMV X EVENT DECOR AND FOOD 3 12294 FMV 0 0 1 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS PART I, LINE 32B: EDWARD JONES SELLS CONTRIBUTIONS OF STOCK DONATED TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES ROBERT STONE AND CINDY DENNEY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B MINUTES ARE NOT ALWAYS MAINTAINED FOR COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING. QUESTIONS AND CONCERNS ARE REPORTED TO THE FOUNDATION ASSOCIATE EXECUTIVE DIRECTOR FOR FURTHER RESEARCH AND CLARIFICATION AND CORRECTED AS NEEDED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST FORMS ARE REQUIRED TO BY COMPLETED BY TRUSTEES. ANY TRUSTEE REFRAINING FROM VOTING ON A PARTICULAR MATTER PURSUANT TO BYLAW PROVISIONS WILL ALSO RECUSE HIMSELF OR HERSELF FROM DISCUSSIONS OR DELIBERATIONS ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST VALUE -2,979. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE LAST YEAR. FORM 990 PART I, LINE 5 THE UNIVERSITY OF WEST GEORGIA DONATES SALARIES AND RELATED BENEFITS TO THE FOUNDATION. THERE IS NO PAYROLL REPORTING BY THE FOUNDATION. THE UNIVERSITY ALSO DONATES SUPPLIES AND RENTS. THE TOTAL OF DONATED SALARIES, BENEFITS, SUPPLIES AND RENTS FOR THE YEAR ENDED JUNE 30, 2015 WAS $ 1,362,515. UNIVERSITY OF WEST GEORGIA STUDENT HOUSING LLC 1903 MAPLE STREET CARROLLTON GA 30118 REAL ESTATE LESSORS GA 795313 12447582 UNIVERSITY OF WEST GEORGIA FOUNDATION INC EVERGREEN COMPLEX LLC 1903 MAPLE STREET CARROLLTON GA 30118 REAL ESTATE LESSORS GA 1587177 26206217 UNIVERSITY OF WEST GEORGIA FOUNDATION INC WOLVES RETAIL LLC 1903 MAPLE STREET CARROLLTON GA 30118 REAL ESTATE HOLDINGS GA 73578 UNIVERSITY OF WEST GEORGIA FOUNDATION INC WEST GEORGIA FOUNDATION FOR STUDENT HOUSING LLC 1903 MAPLE STREET CARROLLTON GA 30118 REAL ESATE LESSORS GA 1255693 18366652 UNIVERSITY OF WEST GEORGIA FOUNDATION INC UNIVERSITY OF WEST GEORGIA 1601 MAPLE STREET CAROLLTON GA 30118 586002055 EDUCATION GA 501(C)(3) LINE 6 N/A 0 SPLIT-INTEREST TRUSTS (2) 1601 MAPLE STREET CAROLLTON GA 30118 TRUST GA T 95273 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0