WISCONSIN LUTHERAN COLLEGE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN LUTHERAN COLLEGE (EIN 23-7179639)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-04-02
- IRS object ID
- 201330929349300713
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-04-02T13:41:30-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390859910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 777 E WISCONSIN AVENUE 32ND FLOOR | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237179639 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN LUTHERAN COLLEGE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WISC | NameControl |
| Phone | 4144438800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8800 WEST BLUEMOUND ROAD | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53226 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GARY A SCHMID | Name |
| Title | VICE PRESIDENT FINANCE | Title |
| Phone | 4144438800 | Phone |
| Date Signed | 2013-03-28 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TROY E MARINE CPA | Name |
| PTIN | P00187863 | PTIN |
| Phone | 4147775500 | Phone |
| Date Prepared | 2013-03-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DANIEL W JOHNSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8800 WEST BLUEMOUND ROAD | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 37488516 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Group Exemption Number | 1773 | GroupExemptionNumber |
| Organization501c3 | X | Organization501c3 |
| Web Site | WLC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | WISCONSIN LUTHERAN COLLEGE IS A PRIVATE, FOUR-YEAR LIBERAL ARTS COLLEGE OFFERING 35 UNDERGRADUATE MAJORS AND 5 GRADUATE DEGREES IN EDUCATION. ITS MISSION IS TO PROVIDE AN OPPORTUNITY TO ITS STUDENTS FOR A LIBERAL ARTS EDUCATION IN KEEPING WITH THE THEOLOGICAL FOUNDATIONS OF ITS CONFERENCE CONGREGATIONS AND THE WISCONSIN EVANGELICAL LUTHERAN SYNOD. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 27 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 900 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 520 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 11867827 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 7630531 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 21591695 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 26110059 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 958615 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1071080 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 747587 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1002817 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 35165724 | TotalRevenuePriorYear |
| Total Revenue Current Year | 35814487 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8006889 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 9499791 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 12185607 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13577901 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 1275660 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 13475371 | OtherExpensePriorYear |
| Other Expenses Current Year | 15526435 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 33667867 | TotalExpensesPriorYear |
| Total Expenses Current Year | 38604127 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1497857 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -2789640 | RevenuesLessExpensesCY |
| Total Assets BOY | 107283444 | TotalAssetsBOY |
| Total Assets EOY | 105494891 | TotalAssetsEOY |
| Total Liabilities BOY | 57804107 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 59742397 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 49479337 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 45752494 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WISCONSIN LUTHERAN COLLEGE, AFFILIATED WITH THE WISCONSIN EVANGELICAL LUTHERAN SYNOD, IS A LUTHERAN LIBERAL ARTS COLLEGE FOR CHRISTIAN MEN AND WOMEN. THE COLLEGE IS COMMITTED TO PROVIDING QUALITY TEACHING, SCHOLARSHIP, AND SERVICE THAT ARE ROOTED IN HOLY SCRIPTURE; PROMOTING THE SPIRITUAL GROWTH OF STUDENTS, FACULTY, AND STAFF; AND PREPARING STUDENTS FOR LIVES OF CHRISTIAN LEADERSHIP. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 21973983 | Expense |
| Grants | 9499791 | Grants |
| Revenue | 21290193 | Revenue |
| Description | INSTRUCTION AND ACADEMIC SUPPORT: WISCONSIN LUTHERAN COLLEGE OFFERS NATIONALLY RANKED ACADEMIC PROGRAMS IN A CHRISTIAN ENVIRONMENT. STUDENTS PARTICIPATE IN SMALL CLASSES AND RECEIVE ONE-ON-ONE MENTORING FROM PROFESSORS. THE COLLEGE PREPARES ITS STUDENTS - 874 FULL-TIME AND 44 PART-TIME WERE ENROLLED IN THE FALL OF 2011 - TO BE CHRISTIAN LEADERS IN THEIR CHOSEN ACADEMIC FIELDS. DURING 2011-2012, 181 STUDENTS GRADUATED FROM THE COLLEGE WITH A BACHELOR OF SCIENCE DEGREE, A BACHELOR OF ARTS DEGREE, OR A BACHELOR OF SCIENCE IN NURSING DEGREE. IN ADDITION TO TRADITIONAL UNDERGRADUATE PROGRAMS THAT ENCOMPASS 36 MAJORS AND FIVE PRE-PROFESSIONAL PROGRAMS, A MASTER OF ARTS IN EDUCATION AND ACCELERATED DEGREE COMPLETION PROGRAMS ARE OFFERED BOTH ON CAMPUS AND ONLINE. DURING 2011-2012, 172 STUDENTS TOOK COURSES THROUGH THE COLLEGE OF ADULT AND GRADUATE STUDIES. ELEVEN STUDENTS GRADUATED FROM THE ACCELERATED DEGREE COMPLETION PROGRAM IN 2011-2012. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 11565960 | Expense |
| Revenue | 4819866 | Revenue |
| Description | AUXILIARY ENTERPRISES AND STUDENT SERVICES: THROUGH THE OFFICE OF RESIDENCE LIFE, WISCONSIN LUTHERAN COLLEGE OFFERED GUIDANCE, SUPPORT, ACTIVITIES, AND CAMPUS HOUSING TO 634 STUDENTS WHO LIVED IN 48 COLLEGE-OWNED BUILDINGS IN 2011-2012. OUTSIDE GROUPS AND CAMP ATTENDEES ALSO UTILIZED CAMPUS HOUSING DURING THE SUMMER. THE COLLEGE MANAGES DINING FACILITIES FOR ITS RESIDENT STUDENTS, COMMUTERS, FACULTY, STAFF, GUESTS, AND OUTSIDE GROUPS THAT HOLD EVENTS AND CONFERENCES AT THE COLLEGE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 626241 | Expense |
| Revenue | 973843 | Revenue |
| Description | PUBLIC SERVICE AND INSTITUTIONAL: WISCONSIN LUTHERAN COLLEGE SERVES ITS COMMUNITY THROUGH A VARIETY OF PROGRAMS. STUDENTS PERFORM SERVICE PROJECTS LOCALLY, NATIONALLY, AND INTERNATIONALLY THROUGH THE OFFICE OF CAMPUS MINISTRY, WARRIORS AT WORK, NEW FRIENDS, AND OTHER CAMPUS ORGANIZATIONS. THE CENTER FOR ARTS AND PERFORMANCE OFFERS FREE ARTS PROGRAMMING THROUGH ITS SUMMER ARTS IN THE PARK SERIES. IN ADDITION, THE COLLEGE PROVIDES SPACE AND SUPPORT FOR THE CENTER FOR URBAN TEACHING. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 34166184 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 83 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 900 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 27 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY A SCHMID | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4144438800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8800 WEST BLUEMOUND COLLEGE INC | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53226 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (36 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| C DANIEL STEFFERUD | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| CHARLES KLUENKER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| DENNIS HIMM | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| GARY DRSKA | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| GARY STIMAC | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| GEORGE M ZAFEROS | ||||||
| REGENT (ON EXEC CMT) | 1.30 | X | 0 | 0 | 0 | |
| GERALD FISCHER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| JAMES A FISCHER | ||||||
| CHAIRMAN | 3.00 | X | 0 | 0 | 0 | X |
| JEFF GUNN | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| JUSTIN GREGORIUS | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| KENNETH FISHER | ||||||
| SECRETARY | 1.30 | X | 0 | 0 | 0 | X |
| KERRY WOODY | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| MARK HENRICH | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| MATT TROTTER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| PAUL HARTWIG | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| R BOWEN LOFTIN | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| REV SNOWDEN SIMS | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| RONALD WHITE | ||||||
| REGENT (ON EXEC CMT) | 1.30 | X | 0 | 0 | 0 | |
| RYAN BARBIERI | ||||||
| REGENT (ON EXEC CMT) | 1.30 | X | 0 | 0 | 0 | |
| SCOTT MAYER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| STEVE GRANBERG | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| TERRY GUELDNER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| TOM PLATH | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| W ANDREW UNKEFER | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| WILLIAM RAASCH | ||||||
| TREASURER | 1.30 | X | 0 | 0 | 0 | X |
| WILLIAM TREFFERT | ||||||
| VICE-CHAIRMAN | 1.30 | X | 0 | 0 | 0 | X |
| KEN RAABE | ||||||
| REGENT | 0.90 | X | 0 | 0 | 0 | |
| CRAIG RUSSOW | ||||||
| VICE PRESIDENT DEVELOPMENT (CURRENT) | 40.00 | 37282 | 0 | 32234 | X | |
| DANIEL W JOHNSON | ||||||
| PRESIDENT | 40.00 | 138101 | 0 | 73662 | X | |
| DENNIS MILLER | ||||||
| DEAN OF STUDENT AFFAIRS | 40.00 | 61447 | 0 | 52050 | X | |
| GARY SCHMID | ||||||
| VICE PRESIDENT FINANCE (CURRENT) | 40.00 | 20316 | 0 | 40234 | X | |
| JAMES BRANDT | ||||||
| VICE PRESIDENT ADULT & GRADUCATE STUD | 40.00 | 74290 | 0 | 46634 | X | |
| JOHN KOLANDER | ||||||
| PROVOST | 40.00 | 91097 | 0 | 56234 | X | |
| STEVE SCHROEDER | ||||||
| VICE PRESIDENT HUMAN RESOURCES | 40.00 | 73646 | 0 | 50034 | X | |
| DUANE SCHLOMER | ||||||
| VICE PRESIDENT FINANCE (RETIRED) | 40.00 | 89488 | 0 | 25366 | X | |
| MERLYN KRUSE | ||||||
| VICE PRESIDENT DEVELOPMENT (RETIRED) | 40.00 | 86053 | 0 | 16176 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 671720 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 392624 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN EVANGELICAL LUTHERAN SYNOD | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2929 N MAYFAIR ROAD | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | INSURANCE | DescriptionOfServices |
| Compensation | 1729122 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 24800 | FundraisingEvents |
| All Other Contributions | 7605731 | AllOtherContributions |
| Total Contributions | 7630531 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 900099 | 21290193 | 21290193 |
| AUXILIARY ENTERPRISES | 611710 | 4819866 | 4819866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 26110059 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1132059 | TotalRevenueColumn |
| Exclusion | $1,132,059 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 196177 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 166050 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 30127 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30127 | TotalRevenueColumn |
| Exclusion | $30,127 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1419659 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1480638 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -60979 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -60979 | TotalRevenueColumn |
| Exclusion | -$60,979 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 25393 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 24800 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 27066 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1673 | TotalRevenueColumn |
| Exclusion | -$1,673 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 6392 | GrossSalesOfInventory |
| Cost Of Goods Sold | 275 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6117 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6117 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 968246 | TotalRevenueColumn |
| Related Or Exempt Function Income | 967726 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 520 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 968246 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35814487 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27083902 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 520 | UnrelatedBusinessRevenue |
| Exclusion | $1,099,534 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9499791 | Total |
| Program Services | 9499791 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1064344 | Total |
| Program Services | 381752 | ProgramServices |
| Management And General | 299084 | ManagementAndGeneral |
| Fundraising | 383508 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9533621 | Total |
| Program Services | 8235687 | ProgramServices |
| Management And General | 850484 | ManagementAndGeneral |
| Fundraising | 447450 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179736 | Total |
| Program Services | 167784 | ProgramServices |
| Management And General | 3984 | ManagementAndGeneral |
| Fundraising | 7968 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2074661 | Total |
| Program Services | 1744388 | ProgramServices |
| Management And General | 194890 | ManagementAndGeneral |
| Fundraising | 135383 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 725539 | Total |
| Program Services | 593196 | ProgramServices |
| Management And General | 75511 | ManagementAndGeneral |
| Fundraising | 56832 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99296 | Total |
| Program Services | 16298 | ProgramServices |
| Management And General | 82998 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65138 | Total |
| Management And General | 65138 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79964 | Total |
| Management And General | 79964 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 446396 | Total |
| Program Services | 315378 | ProgramServices |
| Management And General | 131018 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1389797 | Total |
| Program Services | 952407 | ProgramServices |
| Management And General | 331129 | ManagementAndGeneral |
| Fundraising | 106261 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 622553 | Total |
| Program Services | 312584 | ProgramServices |
| Management And General | 309969 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1746551 | Total |
| Program Services | 1651184 | ProgramServices |
| Management And General | 95367 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 613199 | Total |
| Program Services | 552807 | ProgramServices |
| Management And General | 19879 | ManagementAndGeneral |
| Fundraising | 40513 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173155 | Total |
| Program Services | 158376 | ProgramServices |
| Management And General | 8241 | ManagementAndGeneral |
| Fundraising | 6538 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1483129 | Total |
| Program Services | 1235520 | ProgramServices |
| Management And General | 247609 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2716619 | Total |
| Program Services | 2636106 | ProgramServices |
| Management And General | 80513 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177958 | Total |
| Program Services | 2916 | ProgramServices |
| Management And General | 175042 | ManagementAndGeneral |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Total | 5912680 | Total |
| Program Services | 5710010 | ProgramServices |
| Management And General | 111463 | ManagementAndGeneral |
| Fundraising | 91207 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38604127 | Total |
| Program Services | 34166184 | ProgramServices |
| Management And General | 3162283 | ManagementAndGeneral |
| Fundraising | 1275660 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 318150 | BOY |
| EOY | 149853 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2712857 | BOY |
| EOY | 2082053 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 557249 | BOY |
| EOY | 944795 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16146 | BOY |
| EOY | 16944 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45632 | BOY |
| EOY | 19868 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 114133602 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 37475642 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76534159 | BOY |
| EOY | 76657960 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7806700 | BOY |
| EOY | 7357268 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12109859 | BOY |
| EOY | 11220169 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7182692 | BOY |
| EOY | 7045981 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107283444 | BOY |
| EOY | 105494891 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1436698 | BOY |
| EOY | 653216 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 235073 | BOY |
| EOY | 179451 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48670000 | BOY |
| EOY | 48850000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5192667 | BOY |
| EOY | 5014225 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2269669 | BOY |
| EOY | 5045505 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57804107 | BOY |
| EOY | 59742397 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33014667 | BOY |
| EOY | 30237364 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11331183 | BOY |
| EOY | 9890948 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5133487 | BOY |
| EOY | 5624182 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49479337 | BOY |
| EOY | 45752494 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 107283444 | BOY |
| EOY | 105494891 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -2789640 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -937203 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 22406569 | BeginningOfYearBalance |
| Contributions | 916796 | Contributions |
| Investment Earnings Or Losses | 328940 | InvestmentEarningsOrLosses |
| Other Expenditures | 1100000 | OtherExpenditures |
| End Of Year Balance | 22552305 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19890297 | BeginningOfYearBalance |
| Contributions | 810909 | Contributions |
| Investment Earnings Or Losses | 2305363 | InvestmentEarningsOrLosses |
| Other Expenditures | 600000 | OtherExpenditures |
| End Of Year Balance | 22406569 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19009537 | BeginningOfYearBalance |
| Contributions | 1061635 | Contributions |
| Investment Earnings Or Losses | 754125 | InvestmentEarningsOrLosses |
| Other Expenditures | 935000 | OtherExpenditures |
| End Of Year Balance | 19890297 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 24496839 | BeginningOfYearBalance |
| Contributions | 412567 | Contributions |
| Investment Earnings Or Losses | -4875869 | InvestmentEarningsOrLosses |
| Other Expenditures | 1024000 | OtherExpenditures |
| End Of Year Balance | 19009537 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.66000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.34000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15591719 | OtherCostOrOtherBasis |
| Book Value | 15591719 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 83261899 | OtherCostOrOtherBasis |
| Depreciation | 26807951 | Depreciation |
| Book Value | 56453948 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11121033 | OtherCostOrOtherBasis |
| Depreciation | 8322773 | Depreciation |
| Book Value | 2798260 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4158951 | OtherCostOrOtherBasis |
| Depreciation | 2344918 | Depreciation |
| Book Value | 1814033 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 76657960 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (8 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| SHORT-TERM INVESTMENTS (ENDOWMENT) | 60866 | C |
| LIMITED PARTNERSHIPS | 2814580 | C |
| MANAGED FUTURES | 1610100 | C |
| HEDGE FUNDS | 3601258 | C |
| REAL ESTATE FUNDS | 396984 | C |
| VENTURE CAPITAL FUNDS | 532651 | C |
| DOMESTIC PRIVATE EQUITY FUNDS | 1784066 | C |
| INTERNATIONAL PRIVATE EQUITY FUNDS | 419664 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 11220169 | TotalOfBookValueSecurities |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| SPLIT INTEREST AGREEMENT | 238620 |
| BENEFICIAL INTEREST IN CHARITABLE TRUST | 6472210 |
| CASH SURRENDER VALUE OF LIFE INSURANCE POLICIES | 170151 |
| UNAMORTIZED BOND ISSUE COSTS | 165000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7045981 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS | $169,506 |
| AGENCY FUNDS | $71,464 |
| ANNUITIES PAYABLE | $407,661 |
| SHORT-TERM BORROWINGS | $2,938,703 |
| INTEREST RATE EXCHANGE LIABILITY | $1,458,171 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5045505 | TotalOfAmounts |
| Total Revenue | 35814487 | TotalRevenue |
| Total Expenses | 38604127 | TotalExpenses |
| Excess Or Deficit For Year | -2789640 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -118766 | NetUnrealizedGLOnInvestments |
| Other | -$818,437 | OtherAmount |
| Total Adjustments | -937203 | TotalAdjustments |
| Excess Or Deficit Per FS | -3726843 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 25570884 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -118766 | NetUnrealizedGainsInvestments |
| Other Revenues | -625046 | OtherRevenues |
| Revenue Not Rptd F990 | -743812 | RevenueNotRptdF990 |
| Revenue Subtotal | 26314696 | RevenueSubtotal |
| Other Revenues Not Included | 9499791 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 9499791 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 35814487 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 29297727 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 193391 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 193391 | ExpensesNotRptdF990 |
| Expenses Subtotal | 29104336 | ExpensesSubtotal |
| Other Expenses Not Included | 9499791 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 9499791 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 38604127 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | EARNINGS ON THE ENDOWMENT ARE USED TO FUND SCHOLARSHIPS FOR UNDERGRADUATE STUDENTS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | PART X, LINE 2: IN ACCORDANCE WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE COLLEGE ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE COLLEGE MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERIT OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE COLLEGE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES DURING FISCAL YEAR 2012. OPEN TAX YEARS SUBJECT TO EXAMINATION BY THE U.S. TAXING AUTHORITIES ARE FOR THE YEARS 2009 TO 2011, WHICH STATUTES EXPIRE IN 2012 TO 2014. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -809. WITHDRAWAL OVER INCOME EARNED -954,248. CHANGE IN INTEREST RATE SWAP 136,620. TOTAL TO SCHEDULE D, PART XI, LINE 8: -818,437. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -809. WITHDRAWALS OVER INCOME EARNED -954,248. CHANGE IN INTEREST RATE SWAP 136,620. RENTAL EXPENSES 166,050. COGS 275. FUNDRAISING EXPENSE 27,066. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND INSTITUTIONAL AID 9,499,791. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 166,050. COGS 275. FUNDRAISING EXPENSE 27,066. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | GRANTS AND INSTITUTIONAL AID 9,499,791. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 0 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | OUR NON-DISCRIMINATION POLICIES ARE PUBLIC AND REPRESENTED IN OUR STUDENT GUIDES AND WEBSITE. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE COLLEGE RECEIVES AND ADMINISTERS FEDERAL FINANCIAL AID (TITLE IV) INCLUDING PELL GRANTS, DIRECT LOANS, FEDERAL WORK-STUDY. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 50193 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 24800 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 25393 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 27066 | RentFacilityCostsEvent1 |
| Gross Receipts Total | 50193 | GrossReceiptsTotal |
| Charitable Contributions Total | 24800 | CharitableContributionsTotal |
| Gross Revenue Total Events | 25393 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 27066 | RentFacilityCostsTotalEvents |
| Direct Expense Summary Events | 27066 | DirectExpenseSummaryEvents |
| Net Income Summary | -1673 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | INSTITUTIONAL MERIT AND NEED BASED AID | TypeOfGrant |
| Number Of Recipients | 874 | NumberOfRecipients |
| Amount Of Cash Grant | 9499791 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: WLC AWARDS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS MEETING CERTAIN FINANCIAL NEED TESTS AND ACADEMIC MERIT LEVELS. STUDENTS RECEIVING FINANCIAL ASSISTANCE MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVMENT, FINE ARTS ABILITIES, OR FINANICAL NEED, OR OTHER SIMILAR STANDARDS SET BY THE BOARD OF REGENTS OR DONORS OF RESTRICTED OR ENDOWED FUNDS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DANIEL W JOHNSON | NamePerson |
| Base Compensation Filing Org | 129701 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 8400 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 73662 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 211763 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WI HEALTH & EDUCATIONAL FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 391337855 | IssuerEIN |
| Date Issued | 2012-02-23 | DateIssued |
| Issue Price | 48850000 | IssuePrice |
| Description Of Purpose | CONSTRUCTION AND EQUIPPING OF CERTAIN EDUCATIONAL FACILITIES | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 48850000 | TotalProceeds |
| Refunding Escrow | 48670000 | RefundingEscrow |
| Issuance Costs From Proceeds | 180000 | IssuanceCostsFromProceeds |
| Year Of Subst Completion | 2006 | YearOfSubstCompletion |
| Current Refunding | 1 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | US BANK NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 5.000000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fed Tax Requirements Compliance | X | FedTaxRequirementsCompliance |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ALTHOUGH THE COLLEGE DOES NOT HAVE FORMAL WRITTEN PROCEDURES RELATED TO BOND COMPLIANCE, IT HAS DESIGNATED ITS ASSISTANT VICE PRESIDENT OF FINANCE TO BE RESPONSIBLE FOR ONGOING COMPLIANCE. IT ALSO RELIES ON THE TAX EXEMPTION CERTIFICATE AND AGREEMENT AND OTHER COMPLIANCE AND COVENANT CHECKLISTS AS A GUIDELINE TO MONITOR CONTINUING COMPLIANCE. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
Name Of Interested Business NameOfInterestedBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DISCLOSURE SUBJECT TO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | FERPA LAWS | RelationshipWithOrganization |
| Amount Of Grant | 88470 | AmountOfGrant |
| Type Of Assistance | SCHOLARSHIP | TypeOfAssistance |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublications
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 2545 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | SCIENTIFIC EQUIPMENT | 1 | 25400 | FMV |
| X | SUPPLIES/GIFT CERTIFICATES | 33 | 26373 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE OF THE BOARD IS COMPRISED OF 7 INDIVIDUALS - ALL OF WHOM SIT ON THE BOARD - INCLUDING THE CHAIRMAN, VICE-CHAIRMAN, SECRETARY, AND TREASURER OF THE BOARD PLUS 3 OTHER MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE IS CHARGED WITH ALL HUMAN RESOURCES DECISIONS (COMPENSATION AND BENEFITS). | |
| FORM 990, PART VI, SECTION A, LINE 7A | ELECTION OF THE BOARD OF REGENTS RESTS WITH DELEGATES OF THE CONFERENCE OF CONGREGATIONS WHICH FOUNDED THE COLLEGE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS REVIEWED BY MEMBERS OF THE PRESIDENT'S CABINET (PRESIDENT AND VICE PRESIDENTS) AND THE CHAIRMAN OF THE BOARD OF REGENTS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY EACH MEMBER OF THE BOARD (OFFICERS, DIRECTORS, AND TRUSTEE (REGENTS) ARE REQUIRED TO SUBMIT AN UPDATED STATEMENT REGARDING CONFLICTS OF INTEREST. | |
| FORM 990, PART VI, SECTION B, LINE 15 | USED CUPA STUDY DATA PLUS REVIEWED BY EXECUTIVE COMMITTEE | |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -118,766. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -809. WITHDRAWAL OVER INCOME EARNED -954,248. CHANGE IN INTEREST RATE SWAP 136,620. TOTAL TO FORM 990, PART XI, LINE 5: -937,203. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activity | TRUST | PrimaryActivity |
| Legal Domicile State | WI | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | T | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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