2013-07-15T16:49:10-05:00 2012-08-31 830220400 PORTER MUIRHEAD CORNIA & HOWARD CPAS 123 WEST FIRST ST SUITE 800 CASPER WY 82601 990 2011-09-01 830204184 NATIONAL OUTDOOR LEADERSHIP SCHOOL NATI 3073328800 284 LINCOLN ST LANDER WY 82520 JOHN GANS 3073328800 2013-07-15 1 VIKKI G NUNN CPA P00423563 3072654311 2011 2016-02-24 21:20:13Z JOHN GANS 284 LINCOLN LANDER WY 82520 36426936 0 X WWW.NOLS.EDU X 1965 WY THE MISSION OF THE NATIONAL OUTDOOR LEADERSHIP SCHOOL IS TO BE THE LEADING SOURCE AND TEACHER OF WILDERNESS SKILLS AND LEADERSHIP THAT SERVE PEOPLE AND THE ENVIRONMENT. 18 18 975 65 531963 -38118 5126337 4949468 27248141 28335616 84067 358008 2090669 1951748 34549214 35594840 1462408 1519386 0 0 15527852 16564188 0 0 973333 11993763 12463169 28984023 30546743 5565191 5048097 66675402 71139904 13112170 11846957 53563232 59292947 THE MISSION OF THE NATIONAL OUTDOOR LEADERSHIP SCHOOL IS TO BE THE LEADING SOURCE AND TEACHER OF WILDERNESS SKILLS AND LEADERSHIP THAT SERVE PEOPLE AND THE ENVIRONMENT. 0 0 24446433 1519386 29267764 THE SCHOOL OFFERS AN EXTENSIVE CURRICULUM OF OUTDOOR COURSES. THE PROGRAM IS DESIGNED TO PROVIDE LEADERSHIP TRAINING, AS WELL AS, TRAINING IN WILDERNESS MEDICINE AND WILDERNESS EDUCATION TO APPROX. 17,700 STUDENTS PER YEAR. 681777 379933 THE SCHOOL PROVIDES GENERAL INFORMATION TO THE PUBLIC REGARDING CONSERVATION AND PRESERVATION OF OUR NATURAL RESOURCES THROUGH PUBLISHED MATERIALS AND SEMINARS. 25128210 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 X 90 0 1 975 1 1 1 1 CA AS BR CI MX NZ IN SW TZ 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR WA X TERESA MARCUS 3073352241 284 LINCOLN LANDER WY 82520 JOSEPH P ALLEN 1.00 X 0 0 0 JAY JACOBS 1.00 X 0 0 0 JONATHAN KLEISNER 1.00 X X 0 0 0 DIANA L MCCARGO 1.00 X 0 0 0 ROBERT W NIMMO 1.00 X X 0 0 0 AMY E WYSS 1.00 X X 0 0 0 EDWARD M SCHMULTS 1.00 X 0 0 0 KATHERINE GUNNESS WILLIAMS 1.00 X X 0 0 0 MICHELLE S SARTI 1.00 X 0 0 0 DUNCAN DAYTON 1.00 X 0 0 0 DONALD KENDALL 1.00 X 0 0 0 KURT PETERSEN 1.00 X 0 0 0 MARC B RANDOLPH 1.00 X 0 0 0 SUSAN E CHAMBERLIN 1.00 X 0 0 0 DAVID W COHEN 1.00 X 0 0 0 ANNIE MORITA 1.00 X 0 0 0 CYNTHIA PIERCE 1.00 X 0 0 0 MONICA RIMAI 1.00 X 0 0 0 JOHN GANS 40.00 X 257160 0 2800 DEBORAH NUNNINK 40.00 X 100100 0 12154 357260 0 14954 2 0 1 0 MBA GENERAL CONTRACTING LLC 298 W BRIDGE ST BLACKFOOT ID 83221 CONSTRUCTION 2239398 BONNEVILLE BUILDERS LLC PO BOX 552 LANDER WY 82520 CONSTRUCTION 287050 HIGH PLAINS ARCHITECTS PC 2720 MINNESOTA AVE BILLINGS MT 59101 CONSTRUCTION 257640 BETTY BAILEY CATERING PO BOX 1164 LANDER WY 82520 CATERING 151095 CENVEO PO BOX 31001-1300 PASEDENA CA 911101300 CATALOG PRINTING 137171 5 4949468 26900 4949468 COURSE REVENUE 611600 27550685 27550685 OUTFITTING EQUIPMENT 611710 784931 784931 28335616 296261 296261 22713 22713 8400 0 8400 8400 8400 149934 88187 61747 61747 61747 1296332 743909 552423 138338 414085 STUDENT INSURANCE 611710 267633 267633 COLLEGE CREDIT 611710 259024 259024 APPLICATION FEES 611710 248275 248275 593280 475402 117878 1368212 35594840 29786035 531963 327374 1147943 1147943 371443 371443 284041 284041 12944945 11130458 1366608 447879 227595 144288 67534 15773 1631926 1256710 278270 96946 1475681 1267420 167272 40989 65363 65363 88785 88785 604646 427349 38404 138893 601823 522955 78868 1113290 900995 157965 54330 40891 40891 1698465 1267180 431285 700568 609494 91074 PRIVATE AND PROFESSIONA 1718772 1457725 183817 77230 OFFICE AND OPERATING EX 1608802 928867 639015 40920 COURSE RATIONS 1315736 1315736 OUTFITTING SUPPLIES 970649 958600 12049 1935379 1421047 453959 60373 30546743 25128210 4445200 973333 447582 364593 15434729 13250779 1139193 2503344 697488 819096 708536 777070 165237 417193 40558963 13366094 23193198 27192869 23755289 24698517 1134150 1116443 66675402 71139904 4204677 4586490 1828538 0 7078955 7260467 13112170 11846957 X 38323465 43510891 6502544 5532054 8737223 10250002 53563232 59292947 66675402 71139904 X 5048097 681618 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 507 0 0 1 1366 0 0 1873 0 17711473 2682342 883838 536577 20741076 14498763 1888521 1801702 477513 17711473 10764704 3292492 901143 459577 14498762 12344957 336716 -1916969 10764704 0.26870 0.49420 0.23710 0 0 3537731 3537731 25473593 8091898 17381695 7905666 5274196 2631470 3641973 3641973 27192869 VANGUARD MUTUAL FUNDS 10117771 F HARBOR MUTUAL FUNDS 4373464 F PRIME MONEY MARKET 5374810 F DODGE AND COX INTERNATIONAL FUND 736412 F T ROWE MUTAL FUNDS 4045006 F VANGUARD ADMIRAL TREASURY MONEY MARKET FUND 51054 F 24698517 STUDENT TUITION DEPOSITS 7260467 7260467 35594840 30546743 5048097 681619 -1 681618 5729715 36993467 681619 743909 1425528 35567939 26901 26901 35594840 31263752 743909 743909 30519843 26900 26900 30546743 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF NOLS' ENDOWMENT FUNDS ARE TO SUPPORT THE NOLS SCHOLARSHIP PROGRAM AND OTHER ENDEAVORS THAT FURTHER THE SCHOOL'S ABILITY TO FULFILL ITS MISSION. PART XI, LINE 8 - OTHER ADJUSTMENTS: ROUNDING DIFFERENCE -1. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD OF INVENTORY ON FORM 990, PAGE 9, PART VIII LINE 10B 743,909. PART XII, LINE 4B - OTHER ADJUSTMENTS: DONATED GOODS 26,900. ROUNDING DIFFERENCE 1. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD OF INVENTORY ON FORM 990, PAGE 9, PART VIII LINE 10B 743,909. PART XIII, LINE 4B - OTHER ADJUSTMENTS: DONATED GOODS 26,900. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOL CATALOG. 1 EAST ASIA & THE PACIFIC 2 39 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 1385512 EUROPE 1 21 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 259357 NORTH AMERICA 3 64 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 1181784 SOUTH AMERICA 2 68 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 1785902 SOUTH ASIA 1 35 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 554755 SUB SAHARAN AFRICA 1 6 PROGRAM SERVICES WILDERNESS SKILLS AND LEADERSHIP EDUCATION 191997 10 233 0 0 10 233 5359307 0 5359307 TUITION SCHOLARSHIP EAST ASIA & THE PACIFIC 13 35609 APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP EUROPE APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP NORTH AMERICA 64 81575 APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP SOUTH AMERICA 20 204909 APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP SOUTH ASIA 11 27185 APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP MIDDLE EAST & NORTH AFRICA APPLIED TO TUITION BALANCE TUITION SCHOLARSHIP SUB SAHARAN AFRICA 2 22165 APPLIED TO TUITION BALANCE 1 0 1 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: GRANTS ARE FOR TUITION SCHOLARSHIPS, EQUIPMENT, AND TRAVEL AND ARE MONITORED THRU SCHOLARSHIP AWARD PROCESS. NOLS IS FILING FORM 8858 FOR THE DISREGARDED ENTITIES IN AUSTRALIA, BRAZIL AND CANADA. ALL INCOME AND EXPENSES FROM THOSE ENTITIES ARE INCLUDED ON FORM 990 AND APPLICABLE SCHEDULES. 1 TUITION SCHOLARSHIPS 528 1147943 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE FOR TUITION SCHOLARSHIPS, EQUIPMENT, AND TRAVEL AND ARE MONITORED THRU SCHOLARSHIP AWARD PROCESS. X X X X X 0 0 0 0 0 0 0 0 0 JOHN GANS 257160 0 0 0 0 0 0 0 2800 0 259960 0 0 0 X LEATHERMAN BLAST TOOLS 200 14900 COST X LED LENSER H7 HEADLAMPS 200 12000 COST 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES (THE "BOT") REVIEWS ON AN ANNUAL BASIS THE FORM 990 TO BE FILED BY NOLS FOR THE PREVIOUS FISCAL YEAR. THE REVIEW PROCESS IS AS FOLLOWS: 1) THE BOT ENGAGES AN ACCOUNTING FIRM TO COMPLETE AND PREPARE AN ANNUAL AUDIT OF NOLS. THE ACCOUNTING FIRM ALSO PREPARES THE FORM 990. THE AUDIT COMMITTEE OF THE BOT (THE "AUDIT COMMITTEE") REVIEWS THE ANNUAL FINANCIAL STATEMENTS FOR NOLS, AS PREPARED BY THE ACCOUNTING FIRM. THE AUDIT COMMITTEE RELIES ON THE ACCURACY OF THE INFORMATION PROVIDED BY THE ACCOUNTING FIRM IN THE COURSE OF THE AUDIT COMMITTEE'S REVIEW OF THE FINANCIAL STATEMENTS. THE INFORMATION CONTAINED IN THE FINANCIAL STATEMENTS UNDER REVIEW IS SUBSTANTIALLY THE SAME INFORMATION THAT IS INCORPORATED INTO THE FORM 990. HOWEVER, IN THE EVENT OF MATERIAL DIFFERENCES, THE ACCOUNTING FIRM WILL PREPARE A SEPARATE SCHEDULE RECONCILING THE MATERIAL DIFFERENCES BETWEEN THE AUDITED INFORMATION AND THE FINANCIAL INFORMATION CONTAINED IN THE FORM 990. IN THE EVENT OF MATERIAL DIFFERENCES EXIST, THE AUDIT COMMITTEE REVIEWS THE RECONCILIATION SCHEDULE PREPARED BY THE ACCOUNTING FIRM. 2) IN ADDITION, THE ACCOUNTING FIRM PREPARES A SUMMARY SCHEDULE OF ALL MATERIAL NARRATIVE INFORMATION AND THE ANSWERS TO THE RELEVANT QUESTIONS THAT ARE A PART OF THE FORM 990 AND THE REQUIRED SUPPORTING SCHEDULES. THIS SUMMARY IS REVIEWED BY NOLS MANAGEMENT, THEN PRESENTED BY THE ACCOUNTING FIRM TO THE AUDIT COMMITTEE FOR ITS REVIEW. (3) THE AUDIT COMMITTEE REPORTS THE RESULTS OF ITS FINDINGS IN (1) AND (2), ABOVE, TO THE BOT. PRIOR TO FILING, AN INFORMATIONAL COPY OF THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL VOTING MEMBERS OF THE BOT. FORM 990, PART VI, SECTION B, LINE 12C THE CHAIR OF THE NOLS BOARD ANNUALLY PROVIDES GUIDANCE ON THE CONFLICT OF INTEREST POLICY TO EACH BOARD MEMBER. EACH BOARD MEMBER IS PROVIDED WITH AND COMPLETES THE CONFLICT OF INTEREST FORM ANNUALLY, NOTING ANY CONFLICTS THEN RETURNS THE FORM TO THE EXECUTIVE ASSISTANT WHO MAKES SURE ALL TRUSTEES COMPLETE THE DISCLOSURE. THE EXECUTIVE ASSISTANT SENDS COPIES OF THE COMPLETED FORMS TO THE CHAIR OF THE BOARD OF TRUSTEES FOR REVIEW. ORIGINALS ARE FILED IN THE TRUSTEE FILE ARCHIVE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR ALL STAFF, IS REVIEWED BY THE EDT (EXECUTIVE DIRECTOR TEAM). COMPARIBLE DATA IS USED TO DETERMINE PAY SCALES, DIRECT SUPERVISORS HAVE INPUT ON INDIVIDUAL PAY RATES. FOR THE EDT, THE EXECUTIVE DIRECTOR DETERMINES INDIVIDUAL PAY RAISES USING COMPARIBLE DATA AND IN CONSULTATION WITH THE BOARD OF TRUSTEES. THE BOARD DETERMINES THE EXECUTIVE DIRECTOR'S SALARY USING COMPARIBLE DATA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 681,619. ROUNDING DIFFERENCE -1. TOTAL TO FORM 990, PART XI, LINE 5: 681,618. FORM 990, PART XII, LINE 2C: NO CHANGE OCCURRED DURING THE YEAR IN THE PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 4562, PART II, LN 14 TAXPAYER ELECTS UNDER IRC SEC 168(K)(2)(D)(III) TO NOT CLAIM THE SPECIAL DEPRECIATION ALLOWANCE FOR ALL CLASSES OF PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDED AUGUST 31, 2012. 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