2013-12-10T08:37:33-06:00 2013-05-31 ELO PROF LLC PO BOX 249 MITCHELL SD 57301 990 2012-06-01 460224589 DAKOTA WESLEYAN UNIVERSITY DAKO 6059952607 1200 W UNIVERSITY AVE MITCHELL SD 57301 THERESA KRIESE 6059952607 2013-10-23 true JAY TOLSMA CPA 6059967717 2013-12-03 2012 2015-11-30 17:44:51Z 24407091 false X WWW.DWU.EDU X 1885 SD DAKOTA WESLEYAN UNIVERSITY ASPIRES TO BE A LEADING UNIVERSITY THAT EDUCATES STUDENTS TO IDENTIFY AND DEVELOP THEIR INDIVIDUAL TALENTS FOR SUCCESSFUL LIVES IN SERVICE TO GOD AND THE COMMON GOOD. 30 29 476 0 3036379 4109181 16828936 18841475 496101 488739 614454 762561 20975870 24201956 6598384 7939460 0 8156556 8526263 0 373059 6020740 6345194 20775680 22810917 200190 1391039 53024489 55228386 10630710 9272513 42393779 45955873 DAKOTA WESLEYAN UNIVERSITY ASPIRES TO BE A LEADING UNIVERSITY THAT EDUCATES STUDENTS TO IDENTIFY AND DEVELOP THEIR INDIVIDUAL TALENTS FOR SUCCESSFUL LIVES IN SERVICE TO GOD AND THE COMMON GOOD. false false 20231105 7939460 PROVIDED INSTRUCTION AND OTHER SUPPORTING SERVICES TO APPROXIMATELY 750 FULL-TIME AND 80 PART-TIME STUDENTS 20231105 true true false false false false false false false true true false false false true false true false true false false false false false false false false false true true true false false false false false false false true false true true false false false false false false false false true 71 0 476 true false false false false false true true false false false false false false X 30 29 false false false false false false false true true false false true true true true true false true true false X THERESA KRIESE 6059952607 1200 UNIVERSITY BLVD MITCHELL SD 57301 BETTY OLDENKAMP 1.00 X 0 0 0 ROBERT BENSON 1.00 X 0 0 0 BRADLEY PRATT 2.00 X X 0 0 0 DEANELL BACKLUND 1.00 X 0 0 0 BISHOP BRUCE OUGH 2.00 X 0 0 0 DONALD MESSER 1.00 X 0 0 0 GOPAL VYAS 2.00 X 0 0 0 BILL FARRIS 1.00 X 0 0 0 JEFF KRALL 1.00 X 0 0 0 JERRY THOMSEN 1.00 X 0 0 0 JOHN GRINAGER 1.00 X 0 0 0 JOHN CLARKE 1.00 X 0 0 0 JOHN HARTUNG 1.00 X 0 0 0 RITA JOHNSON 1.00 X 0 0 0 KENT MILLARD 1.00 X 0 0 0 LISA RENTSCHLER 2.00 X 0 0 0 MICHAEL ROGERS 1.00 X 0 0 0 NANCY THEELER 2.00 X X 0 0 0 LINDA KROPENSKE 1.00 X 0 0 0 RICHARD MELMER 1.00 X 0 0 0 JERRY MILLER 1.00 X 0 0 0 THEODORE ROMAN 1.00 X 0 0 0 JULIE NELSON 1.00 X 0 0 0 WAYNE PUETZ 1.00 X 0 0 0 DOUGLAS POWERS 1.00 X 0 0 0 JAMES GRITZNER 2.00 X 0 0 0 ROBERT KJELDEN 1.00 X 0 0 0 KERMIT CULVER 1.00 X 0 0 0 GARY EBEL 2.00 X X 0 0 0 ROBERT RUEDEBUSCH 1.00 X 0 0 0 ROBERT DUFFETT 40.00 X 176045 0 38162 THERESA KRIESE 40.00 X 97813 0 14369 AMY NOVAK 40.00 X 93549 0 13793 367407 66324 1 false true false PUETZ CORPORATION 800 N KIMBALL ST MITCHELL SD 57301 CONSTRUCTION 7476127 ARAMARK CORPORATION 1101 MARKET STREET PHILIDELPHIA PA 19107 FOOD SERVICES 1155557 GEORGE DEHNE & ASSOCIATES 33 MAIN ST SUITE F OLD SAYBROOK CT 06475 MARKETING 108039 3 597380 3511801 50225 4109181 TUITION & FEES 15842912 15842912 SALES & SERVICES OF AUX ENT 2998563 2998563 18841475 488739 488739 373111 205135 167976 167976 167976 OTHER INCOME 594585 594585 594585 24201956 19436060 656715 7939460 7939460 6618256 5470386 913862 234008 233724 193187 32273 8264 1167986 855822 284031 28133 506297 418485 69910 17902 1966 1966 45380 45380 9195 9195 90669 66472 24197 169622 133317 20212 16093 715987 682450 33537 424453 384565 18957 20931 43305 30364 8613 4328 850929 850929 206971 206971 CONTRACTUAL SERVICES 1416459 1257637 152422 6400 SUPPLIES 733091 702769 17334 12988 PROGRAMMING 417155 408462 1354 7339 COST OF SALES - BOOKSTORE 407415 407415 812597 429385 366539 16673 22810917 20231105 2206753 373059 2031576 467883 2955211 648860 502055 283378 1009168 958011 110146 103894 177982 192943 44581785 15533852 22128918 29047933 20092273 22690785 570520 580981 3446640 253718 53024489 55228386 2071521 1381112 663703 642114 3535776 1960000 1927893 2921494 2431817 2367793 10630710 9272513 X 9645027 9341592 16032016 19135590 16716736 17478691 42393779 45955873 53024489 55228386 1391039 2114714 56341 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20344891 1356493 2544275 -574921 -256576 23414162 21372735 313633 -452160 -564832 -324485 20344891 19201111 237511 2866873 -545285 -387475 21372735 17447188 480802 2246479 -598509 -374848 19201111 21464437 639623 -3669706 -560560 -426606 17447188 0.79000 0.21000 false false 313447 313447 1195100 25525416 11424335 15296181 4422012 3468777 953235 13125810 640740 12485070 29047933 ADV FROM FED FOR STUDENT LOANS 1495942 ANNUITIES PAYABLE & SPLIT INT AGREEM 615737 OTHER LIABILITIES 256114 2367793 18433551 2114714 56341 2171055 16262496 7939460 7939460 24201956 14871457 14871457 7939460 7939460 22810917 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT IS USED TO PROVIDE SCHOLARSHIPS FOR STUDENTS AND SUBSIDIZE CERTAIN UNIVERSITY OPERATIONS PER THE INTENTIONS OF THE ENDOWMENT'S DONORS. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF SPLIT INT AGREEMENTS 56,341 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B TUITION ALLOWANCES (NETTED ON F/S'S) 7,939,460 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B TUITION ALLOWANCES (NETTED ON F/S'S) 7,939,460 true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 POLICY IS INCLUDED IN ALL PROMOTIONAL LITERATURE AND REGISTRATION MATERIALS FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 FINANCIAL AID FOR COLLEGE STUDENTS false SCHOLARSHIP ALLOWANCES 758 7939460 X X true true X X X X X true false false false false false false false false ROBERT DUFFETT 96045 80000 38162 214207 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A THE UNIVERSITY PROVIDES TRAVEL FOR THE PRESIDENT'S SPOUSE. THE UNIVERSITY'S PRESIDENT IS PROVIDED WITH A RESIDENCE AT NO COST TO HIM. SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 ROBERT DUFFETT 25,051 0 0 A CITY OF MITCHELL 466000305 2010-03-25 2820000 FUNDS WERE ISSUED TO REFINCE THE ORIGINAL ISSUE FOR THE CONSTRUCTION OF LB false false false B CITY OF MITCHELL 466000305 2010-03-25 350000 FUNDS WERE ISSUED TO REFINCE THE ORIGINAL ISSUE FOR THE CONSTRUCTION OF A false false false A false false true true B false false true true A false false false false false false false false B false false false false false false false false A false false false false false false false false false B false false false false false false false false false A false PURPOSE OF ISSUE DESCRIPTION SCHEDULE K CITY OF MITCHELL WILLIAMS ELEMENTARY SCHOOL CITY OF MITCHELL WELLNESS CENTER PUETZ CORPORATION BOARD MEMBER 7476127 CONSTRUCTION false COUNTY FAIR FOOD STORES BOARD MEMBER 18962 FOOD AND FUEL false MORGAN THEELER LLP BOARD MEMBER 1413 LEGAL SERVICES false X 1 50225 false true false ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED WITH ADMINISTRATION FOR ACCURACY OF INFORMATION. THE FORM IS THEN REVIEWED BY THE BOARD OF TRUSTEES AUDIT COMMITTEE BEFORE SUBMISSION TO THE FEDERAL GOVERNMENT. THE AUDIT COMMITTEE HAS BEEN GRANTED AUTHORITY FROM THE BOARD OF TRUSTEES TO APPROVE THE SUBMISSION. THE ENTIRE FORM 990 IS THEN REVIEWED WITH THE WHOLE BOARD AT THE NEXT REGULARLY SCHEDULED MEETING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR ADMINISTRATION REVIEWS THE VENDORS USED BY THE UNIVERSITY TO DETERMINE IF THERE IS A CONNECTION WITH ANY EMPLOYEE, OFFICER, OR TRUSTEE. MAJOR CONTRACTS INVOLVING THESE INDIVIDUALS ARE APPROVED BY THE BOARD OF TRUSTEES PRIOR TO ENGAGEMENT WITH THE VENDOR. ALL INDIVIDUALS FALLING UNDER THIS POLICY ARE AWARE OF THE POLICY AND THE DISCLOSURE REQUIREMENTS. ANY RELATED PARTY TRANSACTIONS ARE DISCLOSED IN THE ANNUAL AUDIT. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS DETERMINED BY A BOARD OF TRUSTEES APPOINTED COMMITTEE. THIS COMMITTEE REVIEWS COMPARABLE DATA FROM OTHER INSTITUTIONS OF SIMILAR SIZE AND MISSION. THE COMMITTEE RECOMMENDS COMPENSATION TO THE BOARD OF TRUSTEES EXECUTIVE COMMITTEE FOR BOARD APPROVAL. THE PRESIDENT IS ISSUED A MULTI-YEAR CONTRACT THAT ADDRESSES ALL COMPENSATION. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES OF THE UNIVERSITY IS DETERMINED AFTER COMPARABLE DATA IS REVIEWED. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS AT THE DISCRETION OF THE PRESIDENT WITH BOARD OF TRUSTEES OVERSIGHT. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE 990 FORM IS AVAILABLE ONLINE THROUGH THE IRS WEBSITE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INT AGREEMENTS 56,341 TUITION ALLOWANCES (NETTED ON F/S'S) -7,939,460 TUITION ALLOWANCES (NETTED ON F/S'S) 7,939,460