2010-12-29T13:28:12-06:00 2010-05-31 STRAIN SLATTERY BARKLEY & COCPAS PC 7130 SOUTH 29TH STREET SUITE F LINCOLN NE 68516 990 2009-06-01 470376524 NEBRASKA WESLEYAN UNIVERSITY NEBR 4024652111 5000 SAINT PAUL AVENUE LINCOLN NE 685042794 FREDERIK OHLES 4024652111 2010-12-17 true LAURA J LAWRENCE 4024207300 2010-12-28 2009 2016-02-24 21:20:13Z FREDERIK OHLES 5000 SAINT PAUL AVENUE LINCOLN NE 68504 34474004 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. 29 24 1440 100 11603 3314773 4363379 28392695 28602024 826751 -1194457 375069 281348 32909288 32052294 0 0 20227694 21259180 24624 115920 2069387 13435176 13324453 33687494 34699553 -778206 -2647259 88012205 93330832 26025683 26316831 61986522 67014001 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 27604913 28671007 ACCREDITED LIBERAL ARTS UNIVERSITY AND AUXILIARY OPERATIONS. FULL TIME EQUIVALENT ENROLLMENT WAS 1,885 AND 1,738 FOR THE FALL AND SPRING SEMESTERS, RESPECTIVELY. 27604913 true true false true false false false true true true true false true false false false false true false false false false false true false false false false false false false false true false false false false false false false false true 4170 0 true 1440 true true true false false false false false false false false 29 24 false false false false false false false true true false false true true false false true true true true false X X CLARK CHANDLER 4024652116 5000 ST PAUL AVE LINCOLN NE 68504 OHLES FREDERIK 40.00 X X 229182 0 40980 SPERO STUART M 40.00 X 62978 0 6905 PFABE KRISTIN 40.00 X 50968 0 9976 RUTH LARRY L 5.00 X 2500 0 0 BAUMANN JEFFREY 5.00 X 686 0 0 DANSON JESSICA 5.00 X 615 0 0 ABEL JAMES P 5.00 X 0 0 0 BENDER CLAIRE E 5.00 X 0 0 0 BULLOCK IVAN A 5.00 X 0 0 0 GUTHERY JOHN M 5.00 X 0 0 0 HARRIS MATHHEW 5.00 X 0 0 0 HOLDER TODD H 5.00 X 0 0 0 HUGE HARRY 5.00 X 0 0 0 JENSEN RONALD C 5.00 X 0 0 0 JOHNSON PAUL R 5.00 X 0 0 0 KEYSER REV DR JIM 5.00 X 0 0 0 KORELL BRAD 5.00 X 0 0 0 KRUSE JAMES R 5.00 X 0 0 0 LEBARON MARC 5.00 X 0 0 0 LEGGE RICHARD 5.00 X 0 0 0 MAURER JUDITH R 5.00 X 0 0 0 MCDOWELL TYRE J 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 ROUTH ROBERT J 5.00 X 0 0 0 SEACREST KENT 5.00 X 0 0 0 SHERER-SIMPSON ANNE B 5.00 X 0 0 0 SNYDER SHERYL 5.00 X 0 0 0 KARTHAUSER PATRICIA 40.00 X 155124 0 16705 MUYSKENS JUDITH 40.00 X 148766 0 17063 CHANDLER CLARK 40.00 X 147131 0 52620 WEHRBEIN NANCY 40.00 X 20783 0 4411 THIETJE TIMOTHY 40.00 X 117306 0 8583 SIEMSEN JACK 40.00 X 101006 0 29819 1037045 187062 6 false true false SODEXHO INC & AFFILIATES 4880 PAYSPHERE CIRCLE CHICAGO IL 60674 CAMPUS FOOD SVC 1192342 DATATEL INC 4375 FAIR LAKES COURT FAIRFAX VA 22033 COMP SOFTWR/SUP 150980 SECURITAS SECURITY SERVICES 12672 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 CAMPUS SECURITY 124302 HEARTLAND COACHES 815 COURT STREET BEATRICE NE 68310 TRANSPORTATION 106527 BLACKBOARD INC 2362 WEST SHANGRILA RD PHOENIX AZ 85029 SOFTWR/HOSTING 104352 5 1004558 3358821 36248 4363379 TUITION AND FEES (NET) 23116527 23116527 AUXILIARY ENTERPRISES 5097142 5097142 MISC FEES AND CHARGES 388355 388355 28602024 1104757 1104757 231831 122416 109415 109415 109415 80 2151481 147813 -2151481 -147733 -2299214 -147733 -2151481 MISCELLANEOUS REVENUE 205113 205113 FITNESS FACILITY RENTALS 713940 11603 11603 INCR IN CSV OF LIFE INSURANCE -44783 -44783 171933 32052294 28659404 11603 -982092 979851 302830 677021 15499129 13179161 1264240 1055728 904768 757298 82447 65023 2735070 1555362 1027778 151930 1140362 950586 119131 70645 50229 50229 48275 48275 115920 115920 115080 115080 147111 115177 31934 752107 1930 507071 243106 898645 718951 54923 124771 807344 734173 26597 46574 580369 470745 34339 75285 912310 881292 31018 1835335 1708340 126995 576911 560729 16182 CURRENT RESTR EXPENDITURE 1155229 1108426 36115 10688 CAMPUS FOOD SERVICE 1109516 1109516 UTILITIES 1040263 980555 59708 PROGRAMMING 511670 409389 55592 46689 LIBRARY 428345 428345 2355714 1632108 660578 63028 34699553 27604913 5025253 2069387 7388423 7773241 1411148 1837240 1205839 1262852 2263396 2334951 484376 344228 73152948 40320663 33417726 32832285 34383799 38735521 7457498 8210514 88012205 93330832 3368735 3629110 720236 577768 17940363 17497573 2710582 2749596 1285767 1862784 26025683 26316831 X 24345868 24636992 6252637 9005762 31388017 33371247 61986522 67014001 88012205 93330832 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 6427 6427 32623739 32630166 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 6427 6427 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 35983026 994076 6022773 921180 862338 58906 41157451 45931490 854866 -9045404 867033 817319 73574 35983026 0.12150 0.72520 0.15330 true false false 846957 1697228 2544185 1550896 52605257 25642575 28513578 151188 110063 41125 15975740 14568025 1407715 325682 325682 32832285 BENEF INTEREST IN PERPETUAL TRUSTS 3292440 CHAR REMAINDR TRUSTS HELD BY OTHERS 2156930 DEBT SERVICE RESERVE FUND (MKT VAL) 1593188 DEBT ACQ COSTS (UNAMORTIZED COST) 770860 CHAR REMAINDER TRUSTS (MKT VAL) 384449 OTHER ASSETS 12647 REAL ESTATE SUBJ TO LIFE ESTATE 8210514 CHARITABLE GIFT ANNUITIES 1616508 CHARITABLE REMAINDER TRUST OBLIGATNS 246276 1862784 32052294 34699553 -2647259 6845043 829695 7674738 5027479 39697705 6845043 26950 829695 7701688 31996017 56277 56277 32052294 34670226 26950 26950 34643276 56277 56277 34699553 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. RECONCILATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 314,675 NET CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 515,020 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 314,675 NET CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 515,020 true true true STATEMENT OF RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE UNIVERSITY CATALOGUE AND ADMISSIONS SOLICITATION MATERIALS. true true true true false false false false false false false false true false UNIVERSITY PARTICIPATES IN FEDERAL AND STATE STUDENT FINANCIAL AID PROGRAMS AND RECEIVED OTHER FEDERALLY-FUNDED GRANTS AS A SUBRECIPIENT FROM VARIOUS STATE PASS-THROUGH AGENCIES. true X X X X X X true BRAKELEY BRISCOE CONSULTANT false 110670 -110670 110670 -110670 NE AL AR CT DE GA HI ID IL IN IA KS KY LA MS MO MT NV NJ NM NC ND PA RI SC SD TN TX UT VT WA WV WI WY X X X X X true true X X X X false true false false false false false false false OHLES FREDERIK 207976 21206 21572 19408 270162 KARTHAUSER PATRICIA 155124 10500 6205 171829 MUYSKENS JUDITH 148766 10500 6563 165829 CHANDLER CLARK 147131 10505 42115 199751 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 OHLES, FREDERIK 0 23,022 0 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III THE UNIVERSITY OFFERS A SECTION 457(B) NONQUALIFIED DEFERRED COMPENSATION PLAN TO CERTAIN MANAGEMENT LEVEL EMPLOYEES. FREDERIK OHLES'S NONQUALIFIED DEFERRED COMPENSATION INCLUDES 16,500 OF ELECTIVE CONTRIBUTIONS THAT ARE ALSO REPORTED AS BASE COMPENSATION AND 6,522 OF EARNINGS CREDITED TO HIS 457(B) ANNUITY ACCOUNT WHICH ARE ALSO REPORTED AS DEFERRED COMPENSATION IN PART II. NONTAXABLE BENEFITS REPORTED FOR FREDERIK OHLES AND CLARK CHANDLER (SCHEDULE J) AND JACK SIEMSEN (SCHEDULE J-2) INCLUDE TUITION BENEFITS UNDER THE UNIVERSITY'S TUITION REDUCTION PLAN. X 11 35327 AVG HIGH LOW MARKET PRICE X MISCELLANEOUS 4 921 ESTIMATED RESALE 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. EXPLANATION FOR NOT REPORTING REVENUE SCHEDULE M, PAGE 1, PART I, LINE 33 SOME DONORS CHOOSE TO PAY THEIR PLEDGE COMMITMENTS WITH PUBLICLY TRADED STOCK INSTEAD OF CASH. STOCK GIFTS APPLIED TO PLEDGE COMMITMENTS ARE NOT SHOWN AS REVENUE SINCE THE ORIGINAL PLEDGE WAS PREVIOUSLY RECOGNIZED AS REVENUE UNDER THE UNIVERSITY'S METHOD OF ACCOUNTING. TOTAL STOCK RECEIVED IN PAYMENT OF PREVIOUS PLEDGES (1 GIFT) 102,840 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 11 THE COMPLETED FORM 990 IS REVIEWED BY THE APPROPRIATE UNIVERSITY ADMINISTRATORS. IN ADDITION, A COPY IS PROVIDED 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. 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. FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E, LINE 6 UNIVERSITY PARTICIPATES IN FEDERAL AND STATE STUDENT FINANCIAL AID PROGRAMS AND RECEIVED OTHER FEDERALLY-FUNDED GRANTS AS A SUBRECIPIENT FROM VARIOUS STATE PASS-THROUGH AGENCIES. FUNDRAISING VS. REIMBURSEMENT EXPLANATION SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V) BRAKELEY & BRISCOE CONSULTING AND STRATEGIC PLANNING