2014-05-15T09:14:23-05:00 2013-06-30 830254900 MCKEE MARBURGER & FAGNANT PC CPA'S 185 SOUTH 5TH STREET LANDER WY 82520 990 2012-07-01 830434307 WYOMING CATHOLIC COLLEGE WYOM 3073322930 PO BOX 750 LANDER WY 82520 RICHARD ROLLINO 3073322930 2014-05-15 1 SARAH L SWEENEY CPA P00363170 3073324545 2012 2015-11-30 17:44:51Z RICHARD ROLLINO PO BOX 750 LANDER WY 82520 4898522 0 X WWW.WYOMINGCATHOLICCOLLEGE.COM X 2005 WY WYOMING CATHOLIC COLLEGE IS A FOUR-YEAR COEDUCATIONAL CATHOLIC COLLEGE BASED IN LANDER, WYOMING. WYOMING CATHOLIC COLLEGE'S PRIMARY EDUCATIONAL OBJECTIVE IS TO OFFER A TRADITIONAL LIBERAL ARTS EDUCATION THAT SCHOOLS THE WHOLE PERSON IN HIS OR HER THREE DIMENSIONS - PHYSICAL, INTELLECTUAL, AND SPIRITUAL. 12 9 143 0 26967 7782 1661289 1784816 2579435 2929405 55364 55870 104897 128431 4400985 4898522 654068 755372 0 0 2422248 2187336 0 0 621731 1959467 1914292 5035783 4857000 -634798 41522 4106061 4384738 2778326 3014989 1327735 1369749 X THE PURPOSE OF WYOMING CATHOLIC COLLEGE IS TO PROVIDE A CATHOLIC LIBERAL ARTS EDUCATION WITHIN THE STATE OF WYOMING BY OPERATING A FOUR-YEAR LIBERAL ARTS COLLEGE GOVERNED ACCORDING TO THE TEACHINGS, THE CANON LAW, AND THE CUSTOMS AND PRACTICES OF THE ROMAN CATHOLIC CHURCH. THROUGH INTELLECTUAL FORMATION, DIRECT AND RIGOROUS EXPERIENCES IN THE WORLD OF NATURE, A SANCTIFYING SPIRITUAL LIFE, A LIBERAL ARTS EDUCATION BASED UPON THE "GREAT BOOKS," AND THE LIBERAL ARTS TRADITION OF WESTERN CIVILIZATION, WYOMING CATHOLIC COLLEGE WILL STRIVE TO EDUCATE STUDENTS. 0 0 3461006 755372 3030869 WYOMING CATHOLIC COLLEGE IS A CATHOLIC LIBERAL ARTS COLLEGE PROVIDING HIGHER EDUCATION TO STUDENTS UNDER THE COLLEGE'S GREAT BOOKS CURRICULUM. THE COLLEGE HAD 124 STUDENTS ENROLLED THIS ACADEMIC YEAR. 3461006 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 1 0 0 0 0 1 0 0 0 1 23 0 1 143 1 1 1 0 0 0 0 0 0 0 X 12 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 1 1 0 X RICK ROLLINO 3073322930 PO BOX 750 LANDER WY 82520 FR ROBERT W COOK 40.00 X X 30742 0 12493 MR DAVID KELLOGG 1.00 X X 0 0 0 MR VICTOR L RILEY 1.00 X 0 0 0 DR JOHN MORTENSEN 1.00 X 0 0 0 DR DOMINIC AQUILA 1.00 X 0 0 0 MRS JUDY BARRETT 1.00 X 0 0 0 DR ROBERT CARLSON 1.00 X 0 0 0 MR ROBERT K COSTELLO 1.00 X 0 0 0 MR ANDREW C EMRICH 1.00 X X 0 0 0 MOST REV PAUL D ETIENNE 1.00 X 0 0 0 DR JEREMY R HOLMES 40.00 X 83368 0 14046 MR KENNETH A MCHUGH 1.00 X 0 0 0 DR J SCOTT OLSSON 40.00 X 61239 0 13474 MR RICHARD W ST PIERRE 1.00 X X 0 0 0 DR KEVIN D ROBERTS 40.00 X X 0 0 0 MR MARK RANDALL 40.00 X 86172 0 0 MR RICHARD ROLLINO 40.00 X 92494 0 14856 MR TIMOTHY M BRASMER 40.00 X 35562 0 3507 389577 0 58376 0 0 0 0 A'VIANDS LLC 1751 WEST COUNTY RD B ST 300 ROSEVILLE MN 55113 STUDENT FOOD SERVICE 304350 CHRISTIAN BROTHERS SERVICES PO BOX 75095 CHICAGO IL 60675 EMPLOYEE HEALTH INSURANCE 257324 2 1784816 226114 1784816 TUITION AND FEES 611310 2929405 2929405 2929405 55870 55870 OTHER REVENUE 611310 101464 101464 CATERING 722320 26967 26967 128431 4898522 3030869 26967 55870 755372 755372 467234 177579 136059 153596 1382700 1223699 59008 99993 13164 8481 1944 2739 212021 174927 14111 22983 112217 81259 14560 16398 300 300 18400 18400 61469 775 40719 19975 163764 2044 10583 151137 71924 27177 7490 37257 34728 7176 14104 13448 195140 177770 12315 5055 140312 54651 31041 54620 12636 4928 109 7599 212293 212293 72091 52932 13935 5224 SERVICES AND CONTRACTIN 304621 304521 100 CAFETERIA FOOD 209701 209666 35 SUPPLIES AND MINOR EQUI 142025 118417 10750 12858 INSURANCE AND WORKERS C 94935 94935 179953 79632 81607 18714 4857000 3461006 774263 621731 32521 2075 50000 50000 27680 25174 855162 1207182 33749 21671 34775 33874 3551513 514113 3065712 3037400 6462 7362 4106061 4384738 280477 376498 311303 348363 485000 535000 1641087 1670802 60459 84326 2778326 3014989 X 137432 169581 189053 198918 1001250 1001250 1327735 1369749 4106061 4384738 41522 492 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1001250 1001250 1001250 1001250 1001250 1001250 1001100 150 1001250 100 1001000 1001100 0 0 1245000 1245000 1276865 94072 1182793 92827 73583 19244 413051 293361 119690 523770 53097 470673 3037400 CUSTODIAL FUNDS / DEPOSITS RECEIVED 1200 SALES TAX PAYABLE 74 HEALTH INSURANCE PAYABLE 5831 ACCRUED INTEREST EXPENSE 57447 ACCRUED PAYROLL 19774 84326 X 4231610 88460 88460 4143150 755372 755372 4898522 4332877 231249 231249 4101628 755372 755372 4857000 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: PER FOOTNOTE 1 TO THE FINANCIAL STATEMENTS: "MANAGEMENT EVALUATED THE COLLEGE'S TAX POSITIONS AND CONCLUDED THAT THE COLLEGE HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS." PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 MERIT-BASED SCHOLARSHIPS FOR STUDENTS ATTENDING WYOMING CATHOLIC COLLEGE 15 117300 FMV NEED-BASED SCHOLARSHIPS FOR STUDENTS ATTENDING WYOMING CATHOLIC COLLEGE 72 563688 FMV CREDIT AGAINST ROOM AND BOARD CHARGES FOR RESIDENT ASSISTANT DUTIES AT WYOMING CATHOLIC COLLEGE 8 52000 FMV PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: MERIT SCHOLARSHIPS ARE AWARDED TO WYOMING CATHOLIC COLLEGE STUDENTS BASED ON ACADEMIC MERIT, REGARDLESS OF FINANCIAL NEED. STUDENTS MUST SUBMIT ALL REQUIRED INFORMATION (INCLUDING A STANDARD APPLICATION FORM, ESSAYS, RECOMMENDATIONS, AND STANDARDIZED TEST SCORES) TO APPLY FOR A MERIT SCHOLARSHIP. APPLICATIONS ARE SCREENED BY A COMMITTEE. DETAILED RECORDS ARE MAINTAINED OF ALL APPLICATIONS AND AWARDS FOR MERIT SCHOLARSHIPS. NEED-BASED SCHOLARSHIPS ARE AWARDED TO WYOMING CATHOLIC COLLEGE STUDENTS BASED SOLELY ON FAMILY FINANCIAL NEED. STUDENTS MUST SUBMIT ALL REQUIRED INFORMATION (INCLUDING A STANDARD APPLICATION FORM AND FEDERAL TAX INFORMATION) TO APPLY FOR A NEED-BASED SCHOLARSHIP. APPLICATIONS ARE SCREENED BY A COLLEGE REPRESENTATIVE AND A STANDARD FINANCIAL AID CALCULATOR IS USED. DETAILED RECORDS ARE MAINTAINED OF ALL APPLICATIONS AND AWARDS FOR NEED-BASED SCHOLARSHIPS. CREDITS AGAINST ROOM AND BOARD CHARGES ARE ISSUED TO WYOMING CATHOLIC COLLEGE STUDENTS WHO ARE ASSIGNED TO RESIDENT ASSISTANT POSITIONS. CREDITS ARE GIVEN IN STANDARD AMOUNTS. DETAILED RECORDS ARE MAINTAINED OF CREDITS GIVEN. X 0 1 X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A THE FORMER PRESIDENT OF THE COLLEGE WAS PROVIDED WITH A NON-CASH HOUSING ALLOWANCE OF $550 PER MONTH. THE CURRENT PRESIDENT DOES NOT RECEIVE A HOUSING ALLOWANCE. MR FRANK AIELLO OPERATING X 10000 10000 0 1 1 THE AQUINAS INSTITUTE FOR THE STUDY OF SACRED DOCTRINE OPERATING X 475000 475000 0 1 1 REV ROBERT W COOK OPERATING X 50000 50000 0 1 0 535000 DAVID KELLOGG BOARD MEMBER AND OFFICER 8804 ORGANIZATION LEASES BUILDINGS FROM BOARD MEMBER 0 DAVID KELLOGG BOARD MEMBER AND OFFICER BOARD MEMBER PROVIDED COLLATERAL AND PERSONAL GUARANTEE FOR ORGANIZATION NOTE 0 X 1 20000 FAIR MARKET VALUE X 4 206114 PUBLISHED FAIR MKT VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PACKAGES FOR THE COLLEGE'S PRESIDENT AND ALL OTHER OFFICERS AND KEY EMPLOYEES ARE DECIDED UPON BY AN INDEPENDENT COMPENSATION COMMITTEE. COMPARABILITY DATA IS OBTAINED AND REVIEWED. DELIBERATIONS AND DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS SELECTS THE INDEPENDENT ACCOUNTANT AND OVERSEES THE AUDIT. WYOMING CATHOLIC COLLEGE FOUNDATION PO BOX 750 LANDER WY 82520 270522485 TO GENERATE AND MANAGE FINANCIAL SUPPORT FOR THE WYOMING CATHOLIC COLLEGE WY 501(C)(3) PUBLIC CHARITY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0