2013-01-04T08:59:39-06:00 2012-05-31 STRAIN SLATTERY BARKLEY & COCPAS PC 7130 SOUTH 29TH STREET SUITE F LINCOLN NE 68516 990 2011-06-01 470376524 NEBRASKA WESLEYAN UNIVERSITY NEBR 4024652111 5000 SAINT PAUL AVENUE LINCOLN NE 685042794 FREDERIK OHLES 4024652111 2012-12-18 true LAURA J LAWRENCE 4024207300 2012-12-19 2011 2016-03-07 17:11:31Z FREDERIK OHLES 5000 SAINT PAUL AVENUE LINCOLN NE 68504 38559730 false X WWW.NEBRWESLEYAN.EDU X 1887 NE NEBRASKA WESLEYAN UNIVERSITY IS AN ACADEMIC COMMUNITY DEDICATED TO INTELLECTUAL AND PERSONAL GROWTH WITHIN THE CONTEXT OF A LIBERAL ARTS EDUCATION AND IN AN ENVIRONMENT OF CHRISTIAN CONCERN. 30 25 1439 100 8478 3767146 5504008 30845310 30390739 2340846 1046312 314993 343485 37268295 37284544 0 0 21642862 22872211 18812 0 1931021 13759105 14292419 35420779 37164630 1847516 119914 100548850 99607701 25699268 28658483 74849582 70949218 NEBRASKA WESLEYAN UNIVERSITY IS AN ACADEMIC COMMUNITY DEDICATED TO INTELLECTUAL AND PERSONAL GROWTH WITHIN THE CONTEXT OF A LIBERAL ARTS EDUCATION AND IN AN ENVIRONMENT OF CHRISTIAN CONCERN. false false 31068796 29622751 ACCREDITED LIBERAL ARTS UNIVERSITY AND AUXILIARY OPERATIONS (HOUSING AND FOOD SERVICE). FULL TIME ENROLLMENT WAS 1,479 AND 1,360 FOR THE FALL AND SPRING SEMESTERS, RESPECTIVELY. THE UNIVERSITY ALSO PROVIDES CONTINUING EDUCATION AND GRADUATE PROGRAMS. 31068796 true true false true false false false false true true true true false true true false true false true false false false false false false false false false false true true false false false false false false false false false false true false false false false true false false false false true 4054 0 true 1439 true true true false false false false false false false false false X 30 25 false false false false false false false true true false false true true true true true true true true false X X CLARK CHANDLER 4024652111 5000 ST PAUL AVE LINCOLN NE 68504 OHLES FREDERIK 40.00 X X 262224 0 35798 CHIPMAN J SCOTT 40.00 X 83496 0 12243 SPERO STUART M 40.00 X 72462 0 7593 BORCHARDT MELISA 40.00 X 40116 0 8612 BAKKEN PHILIP 12.00 X 1513 0 0 KLIMEK JORDAN 12.00 X 1428 0 0 VAGGALIS DENNIS 12.00 X 1080 0 0 SCHROEDER THOMAS 12.00 X 29 0 0 ABEL JAMES P 5.00 X 0 0 0 MALDONADOJR REV DR DAVID 5.00 X 0 0 0 SEARCY LG 5.00 X 0 0 0 GOURLEY E SUSAN 5.00 X 0 0 0 HARRIS MATTHEW 5.00 X 0 0 0 HOLDER TODD H 5.00 X 0 0 0 HUGE HARRY 5.00 X 0 0 0 FRISON DEBORAH A 5.00 X 0 0 0 KEISLER-MUNRO SUSAN 5.00 X 0 0 0 KORELL BRAD 5.00 X 0 0 0 KRUSE JAMES R 5.00 X 0 0 0 LEGGE RICHARD 5.00 X 0 0 0 MAURER JUDITH R 5.00 X 0 0 0 MCDOWELL TJ 5.00 X 0 0 0 MILLER WATKINS ANN 5.00 X 0 0 0 MILLS LYNNE M 5.00 X 0 0 0 MOHR LAWRENCE 5.00 X 0 0 0 PETERSON RICHARD 5.00 X 0 0 0 DUNCAN D TODD 5.00 X 0 0 0 RUTH LARRY L 5.00 X 0 0 0 SHERER-SIMPSON ANNE B 5.00 X 0 0 0 SNYDER SHERYL 5.00 X 0 0 0 HALL DAPHNE 5.00 X 0 0 0 KARGES CINDY BEASLEY 5.00 X 0 0 0 SEACREST KENT 5.00 X 0 0 0 KARTHAUSER PATRICIA 40.00 X 162607 0 17483 CHANDLER CLARK 40.00 X 151852 0 26191 MUYSKENS JUDITH 40.00 X 150304 0 17722 GREVING JOHN 40.00 X 130192 0 10469 PAOLETTA DONALD 40.00 X 144540 0 7661 SIEMSEN JACK 40.00 X 101463 0 37720 THIETJE TIMOTHY 40.00 X 101241 0 12185 1404547 193677 8 false true false SODEXHO INC & AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS FOOD SVC 1383878 BOZELL & JACOBS LLC 13801 FNB PARKWAY OMAHA NE 68154 MARKETING 264183 SAMPSON CONSTRUCTION CO INC 3730 S 14TH ST LINCOLN NE 68502 CONSTRUCTION 188531 DATATEL INC 4375 FAIR LAKES COURT FAIRFAX VA 22033 SOFTWARE/SUPPRT 165195 SIRIUS COMPUTER SOLUTIONS 613 NW LOOP 410 SUITE 1000 SAN ANTONIO TX 78216 IT SYSTEMS 143252 10 807442 4696566 613423 5504008 TUITION AND FEES (NET) 24287008 24287008 AUXILIARY ENTERPRISES 5717865 5717865 MISC FEES AND CHARGES 385866 385866 30390739 1410153 1410153 145 145 227300 193817 33483 33483 33483 74892 642491 1081369 74892 -438878 -363986 -1026369 662383 MISCELLANEOUS REVENUE 249903 249903 INCR IN CSV OF LIFE INSURANCE 51621 51621 ATHLETIC FACILITY RENTALS 713940 8478 8478 310002 37284544 29614273 8478 2157785 1139402 159608 806895 172899 16384839 14314587 1126029 944223 974632 852107 76638 45887 3174478 2514216 480511 179751 1198860 1006443 115948 76469 102024 102024 51860 51860 90467 90467 486120 245236 208827 32057 824757 442527 222856 159374 1025054 823354 98927 102773 889920 826367 36287 27266 607027 513751 36412 56864 929468 897866 31602 1798203 1691792 105440 971 669493 651630 9851 8012 CAMPUS FOOD SERVICE 1172096 1172096 CURRENT RESTR EXPENDITURE 1131807 1093885 37922 UTILITIES (EXCLUDING 990T 963510 918454 31482 13574 BUILDING & GROUNDS MAINT 571409 499176 47903 24330 2979204 2445701 446932 86571 37164630 31068796 4164813 1931021 7660422 7826681 896261 864239 1190366 1395068 2214589 2062912 673430 1014825 75654817 43738402 32036852 31916415 41494267 38822420 5389692 5442695 8992971 10262446 100548850 99607701 3645006 4284989 466261 850306 17039784 19741945 2771759 2383063 1776458 1398180 25699268 28658483 X 27048269 25495704 13749815 10118975 34051498 35334539 74849582 70949218 100548850 99607701 119914 -4020278 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 4009 4009 35229600 35233609 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 6427 5494 4009 15930 250000 250000 250000 250000 1000000 1500000 false false false false false false false false false false false false false false false false false false false false true 48086292 2104733 -2240857 979656 1100444 73588 45796480 41157449 1043616 7689422 957457 764375 82363 48086292 35983026 994076 6022773 921180 862338 58906 41157451 45931490 854866 -9045404 867033 817319 73574 35983026 0.13060 0.70410 0.16530 true false false 793257 1850228 2643485 1749769 54045157 28427052 27367874 151188 128747 22441 16454754 15182603 1272151 610464 610464 31916415 HEDGE FUND 4021642 F CHARITABLE LIFE INSURANCE POLICIES 1421053 F 5442695 ASSETS HELD BY BOND TRUSTEE (MKT) 4176287 BENEF INTEREST IN PERPETUAL TRUSTS 3609156 CHAR REMAINDR TRUSTS HELD BY OTHERS 2004899 CHAR REMAINDER TRUSTS (MKT VAL) 247085 DEBT ACQ COSTS (UNAMORTIZED COST) 224819 OTHER ASSETS 200 10262446 CHARITABLE GIFT ANNUITIES 1241166 CHARITABLE REMAINDER TRUST OBLIGATNS 157014 1398180 37284544 37164630 119914 -3594882 -425396 -4020278 -3900364 33231778 -3594882 41100 -425396 -3979178 37210956 73588 73588 37284544 37132142 41100 41100 37091042 73588 73588 37164630 ESCROW LIABILITY ARRANGEMENT EXPLANATION SCHEDULE D, PAGE 2, PART IV, LINE 2B THE UNIVERSITY HOLDS AND MANAGES FUNDS FOR THE PERKINS LOAN PROGRAM ON BEHALF OF THE U.S. DEPARTMENT OF EDUCATION. IN ADDITION, THE UNIVERSITY MAINTAINS ACCOUNTS ON BEHALF OF STUDENT ORGANIZATIONS AND OTHER GROUPS AND INDIVIDUALS WITHIN THE UNIVERSITY COMMUNITY. ALL OF THESE FUNDS ARE CONSIDERED TO BE AGENCY FUNDS (FUNDS HELD FOR OTHERS) FOR FINANCIAL REPORTING PURPOSES BECAUSE THE UNIVERSITY DOES NOT EXERCISE CONTROL OVER HOW THE FUNDS ARE USED. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE UNIVERSITY'S ENDOWMENT CONSISTS OF APPROXIMATELY 60 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR- RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF GOVERNORS TO FUNCTION AS ENDOWMENT. THE UNIVERSITY'S POLICY IS TO APPROPRIATE A SPENDING DISTRIBUTION EACH YEAR IN ACCORDANCE WITH A WRITTEN INVESTMENT POLICY FOR MANAGEMENT OF THE ENDOWMENT. THE ANNUAL APPROPRIATION IS ALLOCATED TO VARIOUS PURPOSES DEPENDING ON THE RESTRICTIONS OR DESIGNATIONS OF THE FUNDS MAKING UP THE ENDOWMENT. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -379,661 NET CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -45,735 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -379,661 NET CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -45,735 true true true true true true true false false false false false false false false true false true FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 UNIVERSITY PARTICIPATES IN FEDERAL AND STATE STUDENT FINANCIAL AID PROGRAMS AND RECEIVED OTHER FEDERALLYFUNDED GRANTS AS A SUBRECIPIENT FROM VARIOUS STATE PASSTHROUGH AGENCIES X X X X X true true X X X X true false false false false false false false false OHLES FREDERIK 218552 43672 15556 20242 298022 KARTHAUSER PATRICIA 156607 6000 11025 6458 180090 CHANDLER CLARK 145852 6000 10691 15500 178043 MUYSKENS JUDITH 150304 10628 7094 168026 PAOLETTA DONALD 44540 100000 3177 4484 152201 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 PAOLETTA, DONALD 100,000 0 0 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III THE UNIVERSITY OFFERS A SECTION 457(B) NONQUALIFIED DEFERRED COMPENSATION PLAN TO CERTAIN MANAGEMENT LEVEL EMPLOYEES. AMOUNTS REPORTED AS NONQUALIFIED DEFERRED COMPENSATION INCLUDE EMPLOYEE ELECTIVE DEFERRALS AND GAINS AND LOSSES CREDITED TO THE 457(B) ANNUITY ACCOUNTS FOR THE CALENDAR YEAR. AMOUNT SHOWN AS SEVERANCE PAY FOR DONALD PAOLETTA WAS A NEGOTIATED PAYMENT FOR EARLY RETIREMENT. THE CITY OF LINCOLN NEBRASKA 476006256 534271AR2 2012-01-26 19740708 SEE PART VI false false false 19740814 1394867 228630 407158 15335637 2374522 true false false true false false false false false false true false false false false false true X DIFFERENCES IN ISSUE PRICE EXPLANATION SCHEDULE K THE CITY OF LINCOLN NEBRASKA THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I COLUMN E DUE TO INVESTMENT EARNINGS ADDITIONAL INFORMATION SCHEDULE K THE CITY OF LINCOLN NEBRASKA PART I COLUMN F CONSTRUCT EQUIP AND IMPROVE FACILITIES AND REFUND PRIOR BOND ISSUE 812002 X 15 263033 AVERAGE HI LOW MKT PRICE X VARIOUS ITEMS 38 29377 ESTIMATED MARKET VALUE X ANNUITY OBLIGTN 1 321013 ACTUARIAL PRESENT VALUE false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B REAL ESTATE AGENTS ARE USED TO SELL GIFTS OF REAL ESTATE. GIFTS OF PUBLICLY TRADED STOCK ARE TRANSFERRED TO A UNIVERSITY BROKERAGE ACCOUNT AND GENERALLY SOLD SHORTLY AFTER THE DONATION. EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 BOARD OF GOVERNORS MEMBERS SERVE IN A VOLUNTEER CAPACITY. VOLUNTEERS ASSIST THE UNIVERSITY WITH VARIOUS ACTIVITIES AND SPECIAL EVENTS THROUGHOUT THE SCHOOL YEAR. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE COMPLETED FORM 990 IS REVIEWED BY THE APPROPRIATE UNIVERSITY ADMINISTRATORS. IN ADDITION, A COPY IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF GOVERNORS TO REVIEW AND COMMENT TO THE EXECUTIVE COMMITTEE. A DETAILED REVIEW IS CONDUCTED BY THE EXECUTIVE COMMITTEE. WHEN THE REVIEW IS COMPLETE, AN APPROPRIATE UNIVERSITY ADMINISTRATOR SIGNS FORM 990. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF GOVERNORS ARE GIVEN AN ANNUAL CONFLICT OF INTEREST STATEMENT TO COMPLETE AND SIGN. THE UNIVERSITY'S CONFLICT OF INTEREST POLICY IS PRINTED ON THE BACK OF THE FORM. THE PRESIDENT'S OFFICE COLLECTS THE FORMS AND RETAINS THEM ON FILE. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS USES INDEPENDENT SURVEY INFORMATION COMPARING COMPENSATION AMONG LIKE INSTITUTIONS TO SET THE COMPENSATION OF THE PRESIDENT AND DOCUMENTS THE DELIBERATIONS AND CONCLUSIONS OF THIS PROCESS. ALL COMPENSATION IS DOCUMENTED IN A CONTRACTUAL ARRANGEMENT. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE PRESIDENT USES INDEPENDENT SURVEY INFORMATION COMPARING COMPENSATION AMONG LIKE INSTITUTIONS TO SET THE COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES AND DOCUMENTS THE DELIBERATIONS AND CONCLUSIONS OF THIS PROCESS. THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS APPROVES THE COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES AND DOCUMENTS THE CONCLUSIONS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHARITABLE REMAINDER TRUSTS (11) CHARITABLE NE NA TRUST false false false false false false false false false false false false false false false false false false