NATIONAL OUTDOOR LEADERSHIP SCHOOL: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL OUTDOOR LEADERSHIP SCHOOL (EIN 83-0204184)
- Tax period
- 2009-09-01 to 2010-08-31
- Filed
- 2011-04-11
- IRS object ID
- 201121019349300507
- Schema version
- 2009v1.7
- 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 C
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-11T12:27:59-05:00 | Timestamp |
| Tax Period End Date | 2010-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER MUIRHEAD CORNIA & HOWARD CPAs | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 WEST FIRST ST SUITE 800 | AddressLine1 |
| City | CASPER | City |
| State | WY | State |
| ZIP Code | 82601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830204184 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Outdoor Leadership School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 3073328800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 284 Lincoln St | AddressLine1 |
| City | Lander | City |
| State | WY | State |
| ZIP Code | 82520 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY BUCHANAN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3073328800 | Phone |
| Date Signed | 2011-04-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT D PORTER CPA | Name |
| Phone | 3072654311 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN GANS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 284 LINCOLN | AddressLine1 |
| City | LANDER | City |
| State | WY | State |
| ZIP Code | 82520 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 31207988 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NOLS.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1965 | YearFormation |
| State Legal Domicile | WY | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 896 | TotalNbrEmployees |
| Total Nbr Volunteers | 65 | TotalNbrVolunteers |
| Total Gross UBI | 298326 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -371005 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1944760 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2515997 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 24490112 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25715014 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 485199 | InvestmentIncomePriorYear |
| Investment Income Current Year | 352221 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1925178 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1891943 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 28845249 | TotalRevenuePriorYear |
| Total Revenue Current Year | 30475175 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1195432 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1306638 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 14134185 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14348477 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 745654 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 10516894 | OtherExpensePriorYear |
| Other Expenses Current Year | 10841982 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 25846511 | TotalExpensesPriorYear |
| Total Expenses Current Year | 26497097 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2998738 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3978078 | RevenuesLessExpensesCY |
| Total Assets BOY | 55139819 | TotalAssetsBOY |
| Total Assets EOY | 59340734 | TotalAssetsEOY |
| Total Liabilities BOY | 13328893 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 12931887 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 41810926 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 46408847 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 21407588 | Expense |
| Grants | 1306638 | Grants |
| Revenue | 26994139 | Revenue |
| Description | 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. 15,484 STUDENTS PER YEAR. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 579139 | Expense |
| Revenue | 329442 | Revenue |
| Description | THE SCHOOL PROVIDES GENERAL INFORMATION TO THE PUBLIC REGARDING CONSERVATION AND PRESERVATION OF OUR NATURAL RESOURCES THROUGH PUBLISHED MATERIALS AND SEMINARS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 21986727 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | 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 | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | 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 | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 73 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 896 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| Name Of Foreign Country | AS | NameOfForeignCountry |
| Name Of Foreign Country | BR | NameOfForeignCountry |
| Name Of Foreign Country | CI | NameOfForeignCountry |
| Name Of Foreign Country | MX | NameOfForeignCountry |
| Name Of Foreign Country | NZ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | 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 | 0 | 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 | 1 | 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 | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TERESA MARCUS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3073352241 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 284 LINCOLN | AddressLine1 |
| City | LANDER | City |
| State | WY | State |
| ZIP Code | 82520 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per WeekAverageHoursPerWeek | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| VICTORIA MURDEN MCCLURE | |||||||
| CHAIR | X | X | 0 | 0 | 0 | ||
| JANE F FRIED | |||||||
| SECRETARY | X | X | 0 | 0 | 0 | ||
| KEI YAMAMOTO | |||||||
| TREASURER | X | X | 0 | 0 | 0 | ||
| JOSEPH P ALLEN | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DOUGLAS DALQUIST | |||||||
| TRUSTEE | X | 5583 | 0 | 0 | 10.00 | ||
| CARL B JACOBS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| JONATHAN KLEISNER | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| ANDREA J GRANT | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| DIANA L MCCARGO | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| F FOX BENTON III | |||||||
| VICE CHAIRMAN | X | X | 0 | 0 | 0 | ||
| WILLIAM C MURDOCK | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| ROBERT W NIMMO | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| HERBERT G OGDEN MD | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| AMY E WYSS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| EDWARD M SCHMULTS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| KATHERINE GUNNESS WILLIAMS | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| MICHELLE SARTI | |||||||
| TRUSTEE | X | 0 | 0 | 0 | |||
| JOHN GANS | |||||||
| EXECUTIVE DIRECTOR | 227867 | 0 | 3339 | 40.00 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 233450 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 3339 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 2515997 | AllOtherContributions |
| Total Contributions | 2515997 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Course Revenue | 611600 | 24978585 | 24978585 |
| Outfitting Equipment | 611710 | 736429 | 736429 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25715014 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 322146 | TotalRevenueColumn |
| Exclusion | $322,146 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15125 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 15125 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15125 | TotalRevenueColumn |
| Exclusion | $15,125 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 53608 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 23533 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 30075 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30075 | TotalRevenueColumn |
| Related Or Exempt Function Income | 30075 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 906698 | GrossSalesOfInventory |
| Cost Of Goods Sold | 709280 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 197418 | TotalRevenueColumn |
| Unrelated Business Revenue | 197418 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ONLINE Sales | 453220 | 358300 | 358300 |
| Forfeited Deposits | 611710 | 278092 | 278092 |
| College Credit | 611710 | 260910 | 260910 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 782098 | TotalRevenueColumn |
| Related Or Exempt Function Income | 681190 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 100908 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1679400 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30475175 | TotalRevenueColumn |
| Related Or Exempt Function Income | 27323581 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 298326 | UnrelatedBusinessRevenue |
| Exclusion | $337,271 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1045753 | Total |
| Program Services | 1045753 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 260885 | Total |
| Program Services | 260885 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246609 | Total |
| Management And General | 246609 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11325204 | Total |
| Program Services | 9782061 | ProgramServices |
| Management And General | 1151660 | ManagementAndGeneral |
| Fundraising | 391483 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 228592 | Total |
| Program Services | 153849 | ProgramServices |
| Management And General | 59001 | ManagementAndGeneral |
| Fundraising | 15742 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1328519 | Total |
| Program Services | 1023691 | ProgramServices |
| Management And General | 241403 | ManagementAndGeneral |
| Fundraising | 63425 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1219553 | Total |
| Program Services | 974840 | ProgramServices |
| Management And General | 210502 | ManagementAndGeneral |
| Fundraising | 34211 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63021 | Total |
| Program Services | 21360 | ProgramServices |
| Management And General | 41661 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70039 | Total |
| Management And General | 70039 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 584975 | Total |
| Program Services | 481870 | ProgramServices |
| Management And General | 35593 | ManagementAndGeneral |
| Fundraising | 67512 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 528550 | Total |
| Program Services | 452066 | ProgramServices |
| Management And General | 76484 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 958229 | Total |
| Program Services | 767340 | ProgramServices |
| Management And General | 134254 | ManagementAndGeneral |
| Fundraising | 56635 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78003 | Total |
| Management And General | 78003 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1488133 | Total |
| Program Services | 1059615 | ProgramServices |
| Management And General | 428518 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 672115 | Total |
| Program Services | 584740 | ProgramServices |
| Management And General | 87375 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Office and Operating Ex | 1391011 | 947411 | 403941 | 39659 |
| Private and Professiona | 1365663 | 1203644 | 123027 | 38992 |
| Course Rations | 1126492 | 1126492 | ||
| Outfitting Supplies | 912342 | 912342 | ||
| Postage and Shipping | 438351 | 132311 | 271203 | 34837 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1165058 | Total |
| Program Services | 1056457 | ProgramServices |
| Management And General | 105443 | ManagementAndGeneral |
| Fundraising | 3158 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26497097 | Total |
| Program Services | 21986727 | ProgramServices |
| Management And General | 3764716 | ManagementAndGeneral |
| Fundraising | 745654 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 361185 | BOY |
| EOY | 494763 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7504551 | BOY |
| EOY | 12308675 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600130 | BOY |
| EOY | 602014 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 486638 | BOY |
| EOY | 586016 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 632106 | BOY |
| EOY | 664927 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129093 | BOY |
| EOY | 178187 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 33396510 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11943211 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21844827 | BOY |
| EOY | 21453299 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22971627 | BOY |
| EOY | 21949926 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 609662 | BOY |
| EOY | 1102927 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55139819 | BOY |
| EOY | 59340734 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4300139 | BOY |
| EOY | 4275198 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2976391 | BOY |
| EOY | 2411051 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6052363 | BOY |
| EOY | 6245638 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13328893 | BOY |
| EOY | 12931887 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30328366 | BOY |
| EOY | 34050273 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4158442 | BOY |
| EOY | 4333456 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7324118 | BOY |
| EOY | 8025118 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41810926 | BOY |
| EOY | 46408847 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55139819 | BOY |
| EOY | 59340734 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | FederalGrantAuditRequired |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 1 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 1 | MailingsMembers |
| Mailings Members | $1,326 | MailingsMembersAmount |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $2,270 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 3596 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10764704 | BeginningOfYearBalance |
| Contributions | 3292492 | Contributions |
| Investment Earnings Or Losses | 901143 | InvestmentEarningsOrLosses |
| Other Expenditures | 459577 | OtherExpenditures |
| End Of Year Balance | 14498762 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12344957 | BeginningOfYearBalance |
| Contributions | 336716 | Contributions |
| Investment Earnings Or Losses | -1916969 | InvestmentEarningsOrLosses |
| End Of Year Balance | 10764704 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.30340 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.55350 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.14310 | TermEndowmentEOYBalance |
| 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 | 1795984 | OtherCostOrOtherBasis |
| Book Value | 1795984 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 296325 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 23478216 | OtherCostOrOtherBasis |
| Depreciation | 6676177 | Depreciation |
| Book Value | 17098364 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7804140 | OtherCostOrOtherBasis |
| Depreciation | 5267034 | Depreciation |
| Book Value | 2537106 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21845 | OtherCostOrOtherBasis |
| Book Value | 21845 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21453299 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (6 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Vanguard Mutual Funds | 6761693 | F |
| Harbor Mutual Funds | 2679295 | F |
| PRIME MONEY MARKET | 4814083 | F |
| DODGE AND COX INTERNATIONAL FUND | 1270778 | F |
| T ROWE MUTAL FUNDS | 3508590 | F |
| VANGUARD ADMIRAL TREASURY MONEY MARKET FUND | 2915487 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 21949926 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Student Tuition Deposits | Description |
| Amount | $6,245,638 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6245638 | TotalOfAmounts |
| Total Revenue | 30475175 | TotalRevenue |
| Total Expenses | 26497097 | TotalExpenses |
| Excess Or Deficit For Year | 3978078 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 619843 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 619843 | TotalAdjustments |
| Excess Or Deficit Per FS | 4597921 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 31804298 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 619843 | NetUnrealizedGainsInvestments |
| Other Revenues | 709280 | OtherRevenues |
| Revenue Not Rptd F990 | 1329123 | RevenueNotRptdF990 |
| Revenue Subtotal | 30475175 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 30475175 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 27206377 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 709280 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 709280 | ExpensesNotRptdF990 |
| Expenses Subtotal | 26497097 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 26497097 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | 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 XII, Line 2d - Other Adjustments: | COST OF GOODS SOLD OF INVENTORY ON FORM 990, PAGE 9, PART VIII LINE 10B: 709280. | |
| Part XIII, Line 2d - Other Adjustments: | COST OF GOODS SOLD OF INVENTORY ON FORM 990, PAGE 9, PART VIII LINE 10B: 709280. |
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 | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOL CATALOG. | PubViaBroadcastMediaExpln |
| 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 | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| EAST ASIA & THE PACIFIC | 2 | 40 | PROGRAM SERVICES | WILDERNESS SKILLS AND LEADERSHIP EDUCATION | 1149059 |
| EUROPE | 1 | 12 | PROGRAM SERVICES | WILDERNESS SKILLS AND LEADERSHIP EDUCATION | 170440 |
| NORTH AMERICA | 3 | 82 | PROGRAM SERVICES | WILDERNESS SKILLS AND LEADERSHIP EDUCATION | 1185862 |
| SOUTH AMERICA | 2 | 47 | PROGRAM SERVICES | WILDERNESS SKILLS AND LEADERSHIP EDUCATION | 1280854 |
| SOUTH ASIA | 1 | 24 | PROGRAM SERVICES | WILDERNESS SKILLS AND LEADERSHIP EDUCATION | 445474 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 9 | TotalNumberOfOffices |
| Total Number Of Employees | 205 | TotalNumberOfEmployees |
| Total Amount Spent | 4231689 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (6 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|---|
| TUITION SCHOLARSHIP | EAST ASIA & THE PACIFIC | 9 | 32043 | APPLIED TO TUITION BALANCE |
| TUITION SCHOLARSHIP | EUROPE | 4 | 10025 | APPLIED TO TUITION BALANCE |
| TUITION SCHOLARSHIP | NORTH AMERICA | 24 | 56340 | APPLIED TO TUITION BALANCE |
| TUITION SCHOLARSHIP | SOUTH AMERICA | 12 | 155807 | APPLIED TO TUITION BALANCE |
| TUITION SCHOLARSHIP | SOUTH ASIA | 1 | 6170 | APPLIED TO TUITION BALANCE |
| TUITION SCHOLARSHIP | MIDDLE EAST & NORTH AFRICA | 1 | 500 | APPLIED TO TUITION BALANCE |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants Outside the U.S.: | Identifier |
| Explanation | Schedule F, Part I, Line 2: GRANTS ARE FOR TUITION SCHOLARSHIPS ONLY AND ARE MONITORED THROUGH SCHOLARSHIP AWARD PROCESS. | Explanation |
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 | TUITION SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 409 | NumberOfRecipients |
| Amount Of Cash Grant | 1045753 | 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: GRANTS ARE FOR TUITION SCHOLARSHIPS ONLY AND ARE MONITORED THRU SCHOLARSHIP AWARD PROCESS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN GANS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 227867 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 3339 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 231206 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 137065 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 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. |
| FORM 990, PART XI, LINE 2C: NO CHANGE OCCURRED, DURING THE YEAR, IN THE PROCESS OF REVIEWING THE AUDITED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. |
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