2011-04-11T12:27:59-05:00 2010-08-31 PORTER MUIRHEAD CORNIA & HOWARD CPAs 123 WEST FIRST ST SUITE 800 CASPER WY 82601 990 2009-09-01 830204184 National Outdoor Leadership School NATI 3073328800 284 Lincoln St Lander WY 82520 JEFFREY BUCHANAN 3073328800 2011-04-08 1 ROBERT D PORTER CPA 3072654311 2009 2016-02-24 21:20:13Z JOHN GANS 284 LINCOLN LANDER WY 82520 31207988 0 X WWW.NOLS.EDU X 1965 WY THE MISSION OF THE NATIONAL OUTDOOR LEADERSHIP SCHOOL IS TO BE THE LEADING SOURCE AND TEACHER OF WILDERNESS SKILLS AND LEADERSHIP THAT SERVE PEOPLE AND THE ENVIRONMENT. 17 16 896 65 298326 -371005 1944760 2515997 24490112 25715014 485199 352221 1925178 1891943 28845249 30475175 1195432 1306638 0 14134185 14348477 0 745654 10516894 10841982 25846511 26497097 2998738 3978078 55139819 59340734 13328893 12931887 41810926 46408847 THE MISSION OF THE NATIONAL OUTDOOR LEADERSHIP SCHOOL IS TO BE THE LEADING SOURCE AND TEACHER OF WILDERNESS SKILLS AND LEADERSHIP THAT SERVE PEOPLE AND THE ENVIRONMENT. 0 0 21407588 1306638 26994139 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. 579139 329442 THE SCHOOL PROVIDES GENERAL INFORMATION TO THE PUBLIC REGARDING CONSERVATION AND PRESERVATION OF OUR NATURAL RESOURCES THROUGH PUBLISHED MATERIALS AND SEMINARS. 21986727 1 1 0 1 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 73 0 896 1 1 1 1 CA AS BR CI MX NZ 0 0 0 0 0 0 0 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR WA X TERESA MARCUS 3073352241 284 LINCOLN LANDER WY 82520 VICTORIA MURDEN MCCLURE X X 0 0 0 JANE F FRIED X X 0 0 0 KEI YAMAMOTO X X 0 0 0 JOSEPH P ALLEN X 0 0 0 DOUGLAS DALQUIST 10.00 X 5583 0 0 CARL B JACOBS X 0 0 0 JONATHAN KLEISNER X 0 0 0 ANDREA J GRANT X 0 0 0 DIANA L MCCARGO X 0 0 0 F FOX BENTON III X X 0 0 0 WILLIAM C MURDOCK X 0 0 0 ROBERT W NIMMO X 0 0 0 HERBERT G OGDEN MD X 0 0 0 AMY E WYSS X 0 0 0 EDWARD M SCHMULTS X 0 0 0 KATHERINE GUNNESS WILLIAMS X 0 0 0 MICHELLE SARTI X 0 0 0 JOHN GANS 40.00 X 227867 0 3339 233450 0 3339 1 0 1 0 0 2515997 2515997 Course Revenue 611600 24978585 24978585 Outfitting Equipment 611710 736429 736429 25715014 322146 322146 15125 15125 15125 15125 53608 23533 30075 30075 30075 906698 709280 197418 197418 ONLINE Sales 453220 358300 358300 Forfeited Deposits 611710 278092 278092 College Credit 611710 260910 260910 782098 681190 100908 1679400 30475175 27323581 298326 337271 1045753 1045753 260885 260885 246609 246609 11325204 9782061 1151660 391483 228592 153849 59001 15742 1328519 1023691 241403 63425 1219553 974840 210502 34211 63021 21360 41661 70039 70039 584975 481870 35593 67512 528550 452066 76484 958229 767340 134254 56635 78003 78003 1488133 1059615 428518 672115 584740 87375 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 1165058 1056457 105443 3158 26497097 21986727 3764716 745654 361185 494763 7504551 12308675 600130 602014 486638 586016 632106 664927 129093 178187 33396510 11943211 21844827 21453299 22971627 21949926 609662 1102927 55139819 59340734 4300139 4275198 2976391 2411051 6052363 6245638 13328893 12931887 X 30328366 34050273 4158442 4333456 7324118 8025118 41810926 46408847 55139819 59340734 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 1326 0 0 1 2270 0 0 3596 0 10764704 3292492 901143 459577 14498762 12344957 336716 -1916969 10764704 0.30340 0.55350 0.14310 0 0 1795984 1795984 296325 23478216 6676177 17098364 7804140 5267034 2537106 21845 21845 21453299 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 21949926 Student Tuition Deposits 6245638 6245638 30475175 26497097 3978078 619843 619843 4597921 31804298 619843 709280 1329123 30475175 0 30475175 27206377 709280 709280 26497097 0 26497097 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. 1 1 1 RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOL CATALOG. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 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 9 205 4231689 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 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: GRANTS ARE FOR TUITION SCHOLARSHIPS ONLY AND ARE MONITORED THROUGH SCHOLARSHIP AWARD PROCESS. 1 TUITION SCHOLARSHIPS 409 1045753 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: GRANTS ARE FOR TUITION SCHOLARSHIPS ONLY AND ARE MONITORED THRU SCHOLARSHIP AWARD PROCESS. X X X X X 0 0 0 0 0 0 0 0 0 JOHN GANS 227867 0 0 0 0 0 0 0 3339 0 231206 0 137065 0 Form 990, Part VI, Section B, line 11 THE BOARD OF TRUSTEES (THE "BOT") REVIEWS ON AN ANNUAL BASIS THE FORM 990 TO BE FILED BY NOLS FOR THE PREVIOUS FISCAL YEAR. THE REVIEW PROCESS IS AS FOLLOWS: 1) THE BOT ENGAGES AN ACCOUNTING FIRM TO COMPLETE AND PREPARE AN ANNUAL AUDIT OF NOLS. THE ACCOUNTING FIRM ALSO PREPARES THE FORM 990. THE AUDIT COMMITTEE OF THE BOT (THE "AUDIT COMMITTEE") REVIEWS THE ANNUAL FINANCIAL STATEMENTS FOR NOLS, AS PREPARED BY THE ACCOUNTING FIRM. THE AUDIT COMMITTEE RELIES ON THE ACCURACY OF THE INFORMATION PROVIDED BY THE ACCOUNTING FIRM IN THE COURSE OF THE AUDIT COMMITTEE'S REVIEW OF THE FINANCIAL STATEMENTS. THE INFORMATION CONTAINED IN THE FINANCIAL STATEMENTS UNDER REVIEW IS SUBSTANTIALLY THE SAME INFORMATION THAT IS INCORPORATED INTO THE FORM 990. HOWEVER, IN THE EVENT OF MATERIAL DIFFERENCES, THE ACCOUNTING FIRM WILL PREPARE A SEPARATE SCHEDULE RECONCILING THE MATERIAL DIFFERENCES BETWEEN THE AUDITED INFORMATION AND THE FINANCIAL INFORMATION CONTAINED IN THE FORM 990. IN THE EVENT OF MATERIAL DIFFERENCES EXIST, THE AUDIT COMMITTEE REVIEWS THE RECONCILIATION SCHEDULE PREPARED BY THE ACCOUNTING FIRM. 2) IN ADDITION, THE ACCOUNTING FIRM PREPARES A SUMMARY SCHEDULE OF ALL MATERIAL NARRATIVE INFORMATION AND THE ANSWERS TO THE RELEVANT QUESTIONS THAT ARE A PART OF THE FORM 990 AND THE REQUIRED SUPPORTING SCHEDULES. THIS SUMMARY IS REVIEWED BY NOLS MANAGEMENT, THEN PRESENTED BY THE ACCOUNTING FIRM TO THE AUDIT COMMITTEE FOR ITS REVIEW. (3) THE AUDIT COMMITTEE REPORTS THE RESULTS OF ITS FINDINGS IN (1) AND (2), ABOVE, TO THE BOT. PRIOR TO FILING, AN INFORMATIONAL COPY OF THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL VOTING MEMBERS OF THE BOT. Form 990, Part VI, Section B, line 12c THE CHAIR OF THE NOLS BOARD ANNUALLY PROVIDES GUIDANCE ON THE CONFLICT OF INTEREST POLICY TO EACH BOARD MEMBER. EACH BOARD MEMBER IS PROVIDED WITH AND COMPLETES THE CONFLICT OF INTEREST FORM ANNUALLY, NOTING ANY CONFLICTS THEN RETURNS THE FORM TO THE EXECUTIVE ASSISTANT WHO MAKES SURE ALL TRUSTEES COMPLETE THE DISCLOSURE. THE EXECUTIVE ASSISTANT SENDS COPIES OF THE COMPLETED FORMS TO THE CHAIR OF THE BOARD OF TRUSTEES FOR REVIEW. ORIGINALS ARE FILED IN THE TRUSTEE FILE ARCHIVE. Form 990, Part VI, Section B, line 15 THE COMPENSATION FOR ALL STAFF, IS REVIEWED BY THE EDT (EXECUTIVE DIRECTOR TEAM). COMPARIBLE DATA IS USED TO DETERMINE PAY SCALES, DIRECT SUPERVISORS HAVE INPUT ON INDIVIDUAL PAY RATES. FOR THE EDT, THE EXECUTIVE DIRECTOR DETERMINES INDIVIDUAL PAY RAISES USING COMPARIBLE DATA AND IN CONSULTATION WITH THE BOARD OF TRUSTEES. THE BOARD DETERMINES THE EXECUTIVE DIRECTOR'S SALARY USING COMPARIBLE DATA. Form 990, Part VI, Section C, line 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. 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.