2023-03-06T08:46:57-06:00 2022-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2021-07-01 480547702 FRIENDS UNIVERSITY % VERNON DOLEZAL FRIE 3162955000 2100 W UNIVERSITY AVENUE WICHITA KS 672133379 VERNON DOLEZAL VP OF FINANCE 3162955000 2023-05-15 true VERNON DOLEZAL 999009999 SHAWNELL LINOT P01663908 3162652811 2 2021 2023-04-26 12:10:37Z VERNON DOLEZAL 2100 W UNIVERSITY AVENUE WICHITA KS 672133379 68550240 false X WWW.FRIENDS.EDU X 1898 KS FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS. 18 17 839 50 3838 2724 10402451 6124986 33016955 35601333 2892412 6506939 1597861 2817079 47909679 51050337 12219513 15122962 0 0 15810379 15756504 103800 49200 488868 14171390 15837573 42305082 46766239 5604597 4284098 127280945 113219146 8550660 5967906 118730285 107251240 FRIENDS UNIVERSITY, A CHRISTIAN UNIVERSITY OF QUAKER HERITAGE, EQUIPS STUDENTS TO HONOR GOD AND SERVE OTHERS BY INTEGRATING THEIR INTELLECTUAL, SPIRITUAL, AND PROFESSIONAL LIVES. false false 2308373 50795 1051743 THE COLLEGE OF ADULT AND PROFESSIONAL STUDIES PROVIDES UNDERGRADUATE PROGRAMS DESIGNED FOR BUSY ADULTS. THE COLLEGE IS COMMITTED TO PROVIDING ACADEMIC EXCELLENCE FOR A DIVERSE COMMUNITY OF LIFELONG LEARNERS. UNDERGRADUATE STUDENTS ARE ADMITTED BASED ON THEIR POTENTIAL FOR ACHIEVING ACADEMIC SUCCESS. 6706030 59629 5825311 THE MISSION OF THE GRADUATE COLLEGE IS TO PROVIDE A HIGH-QUALITY LEARNING ENVIRONMENT FOR STUDENTS SEEKING PROFESSIONAL GRADUATE EDUCATION. 33539690 15012538 28724279 THE COLLEGE OF BUSINESS, ARTS, SCIENCES, AND EDUCATION IS THE TRADITIONAL UNDERGRADUATE LIBERAL ARTS COLLEGE. STUDENTS RECEIVE A BROAD-BASED EDUCATION AND ARE GIVEN OPPORTUNITIES TO APPLY THEIR EDUCATION AND INTEGRATE THAT EDUCATION BEYOND THE CLASSROOM THROUGH INTERNSHIPS, RESEARCH PROJECTS, STUDY ABROAD, PARTICIPATION IN ATHLETICS, OR PERFORMING ARTS AND IN STUDENT ORGANIZATIONS. 42554093 true true false true false false false false false true true false false true true false true false true false true false false true false false false false true true true false false false false false false true false false false true false false false false true false false false true 201 0 true 839 true true true false false false false false false false false false false false X 18 17 false false false false false false false true true false true true false true true true true true true false false X VERNON DOLEZAL 3162955679 2100 W UNIVERSITY AVENUE WICHITA KS 67213 X DR AMY CAREY PRESIDENT 50.0 1.0 X X 262852 0 61687 VERNON DOLEZAL VP, FINANCE 50.0 0.0 X 142634 0 37365 KEN STOLTZFUS VP, ACADEMIC AFFAIRS 50.0 0.0 X 129620 0 38464 DEB STOCKMAN VP, ENROLLMENT MANAGEMENT 50.0 0.0 X 136117 0 16571 KELLEY WILLIAMS VP, ADMINISTRATION 50.0 0.0 X 140580 0 9144 DR KEVIN HOPPOCK CHAIR 5.0 0.0 X X 0 0 0 DR JOHN LEWIS VICE CHAIR 5.0 0.0 X X 0 0 0 DR THAYNE THOMPSON VICE CHAIR 5.0 0.0 X X 0 0 0 ROBERT CASPER TREASURER 5.0 0.0 X X 0 0 0 LYNN GHORMLEY SECRETARY 5.0 0.0 X X 0 0 0 GIL ALVAREZ TRUSTEE 1.0 0.0 X 0 0 0 CRAIG BAY TRUSTEE 1.0 0.0 X 0 0 0 DR KNEELAND BROWN TRUSTEE 1.0 0.0 X 0 0 0 KIMBERLY DUGGER ATTWATER TRUSTEE 1.0 0.0 X 0 0 0 BRENT EDMISTEN TRUSTEE 1.0 0.0 X 0 0 0 KEVIN HENDERSON TRUSTEE 1.0 0.0 X 0 0 0 DR JACE HYDER TRUSTEE 1.0 0.0 X 0 0 0 REGINA MILLER TRUSTEE 1.0 0.0 X 0 0 0 PAUL MOORE TRUSTEE 1.0 0.0 X 0 0 0 JAMES NAGY TRUSTEE 1.0 0.0 X 0 0 0 JEFF RAMSEY TRUSTEE 1.0 0.0 X 0 0 0 RENAE RYAN TRUSTEE 1.0 0.0 X 0 0 0 MATTHEW SHEPHERD TRUSTEE 1.0 0.0 X 0 0 0 DR KENT WALKEMEYER TRUSTEE 1.0 0.0 X 0 0 0 C PATRICK WOODS TRUSTEE 1.0 0.0 X 0 0 0 VICKIE YOUNG BEAM TRUSTEE 1.0 0.0 X 0 0 0 811803 0 163231 5 false true false MCCOWNGORDON CONSTRUCTION 255 N MEAD ST STE 200 WICHITA KS 672022707 CONSTRUCTION CONTR. 2284202 PROFESSIONAL MECHANICAL CONTRACTORS 4053 NAVAJO WICHITA KS 67201 COMMERCIAL SERVICES 207525 SODEXO 2100 W UNIVERSITY AVENUE WICHITA KS 67213 FOOD SERVICE MGMT 1206652 MIT CLEANING AND RESTORATION 1235 S WASHINGTON ST WICHITA KS 672113443 CLEANING 435405 ORANGE142 LLC 716 CONGRESS AVE STE 100 AUSTIN TX 787013239 ADVERTISING 164000 12 0 0 3333064 2791922 176432 6124986 TUITION & FEES 611600 31523597 31523597 AUXILIARY 611710 3643366 3643366 SALES & SERVICES 900099 202662 202662 _ _ 231708 231708 35601333 1182632 1182632 0 97191 97191 232320 734 231586 0 231586 231586 22823476 17425481 73688 5397995 -73688 5324307 5324307 0 0 0 0 0 0 0 0 0 CHANNEL LEASE REVENUE 900099 83884 83884 VENDING REVENUE 900099 3026 3026 EXPENDED FOR EQUIPMENT 900099 2394026 2394026 7366 3838 3528 2488302 51050337 35601333 3838 9320180 0 15122962 15122962 0 0 700835 700835 0 12323026 11715827 360660 246539 356427 25302 323799 7326 1450743 1396754 17065 36924 925473 61067 846725 17681 0 69340 69340 97869 97869 0 49200 49200 187613 187613 3822709 3526018 234191 62500 522277 471751 48181 2345 1208594 1024265 150511 33818 595205 540482 54723 0 3251452 2960039 291257 156 614358 581753 21502 11103 0 38321 30453 5658 2210 114841 103357 11484 0 1858292 1672463 185829 370578 333518 37060 STUDENT BOARD PLAN 1144432 1144432 PUBLICATIONS & SUBSCRIPTIONS 157083 155411 1512 160 DUES 185869 172169 12161 1539 MEALS 371055 338385 28859 3811 1227685 1177685 36444 13556 46766239 42554093 3723278 488868 3068 3411 3116924 1156670 15000 15000 3741803 2377677 0 0 0 0 0 0 0 26149 227274 246901 84472398 42963961 40906944 41508437 65376378 55995883 3489433 3272812 0 0 0 0 10404121 8616206 127280945 113219146 1999643 1463082 0 0 767621 955264 3996335 2207565 0 0 0 0 0 0 0 0 1787061 1341995 8550660 5967906 X 58831890 56549910 59898395 50701330 118730285 107251240 127280945 113219146 4284098 -15763143 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 1824 false false false 1824 false false SCHEDULE C, PART II-B, LINE 1F A PORTION OF THE ANNUAL DUES PAID TO NAICU, KICA, CCCU, AND WICHITA REGIONAL CHAMBER OF COMMERCE ARE USED FOR LOBBYING. 62611738 6665569 -8007867 1595821 951253 58722366 52204443 246017 12710199 1609637 939284 62611738 53321103 188096 1075543 1524690 855609 52204443 51829699 1502732 2260897 1459857 812368 53321103 49064558 1878402 3068160 1425774 755647 51829699 0.34200 0.62000 0.03800 false false 2024043 2024043 61137573 25302151 35835422 318960 74425 244535 15237622 12912441 2325181 5754200 4674944 1079256 41508437 OTHER ASSETS 149374 INTEREST IN PERPETUAL TRUST 6661629 MINERAL INTERESTS 243203 CHARITABLE REMAINDER TRUSTS 1562000 8616206 0 ANNUITIES PAYABLE 75240 REFUNDABLE GOV. LOAN PROGRAMS 673847 OTHER LIABILITIES 417485 TRIP DEPOSITS 175423 1341995 18918673 -15763143 734 -15762409 34681082 186686 16182569 16369255 51050337 30397718 734 734 30396984 186686 16182569 16369255 46766239 SCHEDULE D, PART V, LINE 4 TO FURTHER STUDENT'S EDUCATION BY MEETING THEIR FINANCIAL NEEDS AT THE REQUEST OF THE DONOR(S). SCHEDULE D, PART X, LINE 2 THE UNIVERSITY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. THE UNIVERSITY ANNUALLY EVALUATES TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED, OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. THE UNIVERSITY RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. THE UNIVERSITY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D RENTAL EXPENSES 734 SCHEDULE D, PART XI, LINE 4B PROFESSIONAL FUNDRAISING 49,200 SCHOLARSHIPS 13,588,115 STUDENT GRANTS 151,228 EXPENDED FOR EQUIPMENT 2,394,026 ------------ 16,182,569 SCHEDULE D, PART XII, LINE 2D RENTAL EXPENSES 734 SCHEDULE D, PART XII, LINE 4B PROFESSIONAL FUNDRAISING 49,200 SCHOLARSHIPS 13,588,115 STUDENT GRANTS 151,228 EXPENDED FOR EQUIPMENT 2,394,026 ------------ 16,182,569 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE UNIVERSITY'S NONDISCRIMINATION STATEMENT APPEARS ON THE HOMEPAGE OF THE UNIVERSITY WEBSITE AT WWW.FRIENDS.EDU. THE NONDISCRIMINATION STATEMENT READS: "FRIENDS UNIVERSITY DOES NOT DISCRIMINATE AGAINST ACADEMICALLY QUALIFIED STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, SEX, AGE, OR WITHOUT REGARD TO DISABILITY." THE FOLLOWING PERSON HAS BEEN DESIGNATED TO HANDLE INQUIRIES REGARDING THIS POLICY: EEOC/TITLE IX COORDINATOR, FRIENDS UNIVERSITY, 2100 W. UNIVERSITY AVE. WICHITA, KS, 67213, (316)295-5000. SCHEDULE E, PART I, LINE 6A FRIENDS UNIVERSITY RECEIVES PASS-THROUGH FINANCIAL AID FROM PELL, SEOG, AND DIRECT LENDING. THIS AID IS RECEIVED AND DISBURSED TO THE STUDENT ACCOUNT TO DEFER TUITION, FEES, HOUSING, AND OTHER CHARGES. EXCESS AID IS REFUNDED TO THE STUDENT. true Europe (Including Iceland and Greenland) 0 0 Program Services STUDENT TRIP 68819 Sub-Saharan Africa 0 0 Program Services MEMBERSHIP/DUES 1000 Central America and the Caribbean 0 0 Investments INVESTMENTS 3272812 0 0 0 0 3342631 3342631 true false true true false false SCHEDULE F, PART I, LINE 2 THERE ARE NO GRANT FUNDS OUTSIDE OF THE UNITED STATES. X X X X X X X true MCALLISTER QUINN LLC GRANT WRITING false 49200 49200 KS true ACADEMIC SCHOLARSHIPS 850 7411853 ATHLETIC SCHOLARSHIPS 602 3401840 INSTITUTIONAL ENDOWED SCHOLARSHIPS 45 106023 INSTITUTIONAL FINE ARTS SCHOLARSHIPS 187 955483 INSTITUTIONAL GRANTS 169 588984 INSTITUTIONAL RESTRICTED SCHOLARSHIPS 102 183358 OTHER INSTITUTIONAL SCHOLARSHIP / WAIVERS 294 839283 HEERF STUDENT AID 1553 1636138 SCHEDULE I, PART I, LINE 2 THE USE OF GRANT FUNDS ARE MONITORED THROUGH THE PRACTICE OF DIRECTLY APPLYING SCHOLARSHIP FUNDS TO THE STUDENT ACCOUNT AT THE UNIVERSITY TO OFFSET TUITION AND FEES. X X X true true X X X X X X false false false false false false false false false DR AMY CAREY PRESIDENT 255500 0 750 0 6602 0 12812 0 48875 0 324539 0 0 0 KEN STOLTZFUS VP, ACADEMIC AFFAIRS 126740 0 2500 0 380 0 6625 0 31839 0 168084 0 0 0 VERNON DOLEZAL VP, FINANCE 138000 0 2500 0 2134 0 7109 0 30256 0 179999 0 0 0 DEB STOCKMAN VP, ENROLLMENT MANAGEMENT 132525 0 2500 0 1092 0 7125 0 9446 0 152688 0 0 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS: THE COLLEGE PROVIDED TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO EVENTS THROUGHOUT THE YEAR. THESE ITEMS ARE NOT REPORTED ON A W-2 AS LONG AS THERE IS A BONAFIDE BUSINESS PURPOSE FOR THE SPOUSE TO PARTICIPATE IN THE EVENT. SCHEDULE J, PART I, LINE 1A THE UNIVERSITY PRESIDENT IS REQUIRED BY CONTRACT TO LIVE IN A UNIVERSITY-PROVIDED HOUSE ADJACENT TO CAMPUS. THE HOUSING ALLOWANCE BENEFIT IS NOT CONSIDERED TAXABLE TO THE PRESIDENT. SCHEDULE J, PART I, LINE 1A THE UNIVERSITY PAID ONE CLUB MEMBERSHIP FOR THE PRESIDENT; PORTIONS OF USE ARE CONSIDERED TAXABLE AND REPORTED AS INCOME ON THE PRESIDENT'S FORM W-2. A CITY OF WICHITA KANSAS 486000653 000000000 2019-04-16 5000000 SEE PART VI false false false A 2749635 0 4926047 0 0 0 61142 0 0 910727 3954032 146 2020 false true true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A, COLUMN (F) REFUND TAXABLE BANK LOAN (ORIGINALLY DATED 9/9/2016); FINANCE THE ACQUISITION OF LAND AND THE CONSTRUCTION, RENOVATION, IMPROVEMENT AND EQUIPPING OF THE UNIVERSITY'S EDUCATIONAL FACILITIES. SCHEDULE K, PART II, LINE 3, COLUMN A AMOUNT OF BOND PROCEEDS INVESTED WAS INVESTED BELOW THE BOND YIELD FOR A 1.150-1(C)(4)(I). THE MAXIMUM AMOUNT OF BONDS THAT COULD BE DRAWN WAS $5,000,000. THE AMOUNT REPORTED INCLUDES $4,925,901.21 OF BOND PROCEEDS ACTUALLY DRAWN PLUS $145.93 OF EARNINGS FROM THE INVESTMENT OF THE SALE PROCEEDS OF THE BONDS. SCHEDULE K, PART II, LINE 11, COLUMN A THIS AMOUNT WAS USED TO REFUND THE 2016 TAXABLE BANK LOAN. SCHEDULE K, PART II, LINE 12, COLUMN A THIS AMOUNT WILL BE USED AND IS ALLOCATED TO PAY INTEREST ON THE BONDS. SCHEDULE K, PARK IV, LINE 2(C), COLUMN A THE BONDS WERE ISSUED AS A "DRAW-DOWN LOAN" UNDER REGULATION 1.150-1(C)(4))(I), AND ALL BOND PROCEEDS WERE USED TO REIMBURSE THE INSTITUTION FOR COSTS PREVIOUSLY PAID. CONSEQUENTLY, ANY DE MINIMIS AMOUNT OF BOND PROCEEDS INVESTED WAS INVESTED BELOW THE BOND YIELD FOR A LIMITED TIME. DISCLOSURE NOT REQUIRED DISCLOSURE NOT REQUIRED 9540 TUITION REMISSION FINANCIAL AID DISCLOSURE NOT REQUIRED DISCLOSURE NOT REQUIRED 30264 TUITION REMISSION FINANCIAL AID DISCLOSURE NOT REQUIRED DISCLOSURE NOT REQUIRED 26764 TUITION REMISSION FINANCIAL AID X 1 37232 FMV X 1 139200 FMV false true false SCH M, PART I, COLUMN B THE AMOUNTS LISTED IN COLUMN B ARE THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, LINE 1A THE UNIVERSITY'S BYLAWS ESTABLISH AN EXECUTIVE COMMITTEE CONSISTING OF NINE MEMBERS, INCLUDING THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER OF THE BOARD OF TRUSTEES, THE PRESIDENT OF THE UNIVERSITY, AND FOUR AT-LARGE TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY TO ACT FOR THE BOARD OF TRUSTEES ON ALL MATTERS EXCEPT FOR THE FOLLOWING, WHICH SHALL BE RESERVED FOR THE BOARD: PRESIDENTIAL SELECTION AND TERMINATION; BOARD TRUSTEE AND OFFICER ELECTION; CHANGES IN INSTITUTIONAL MISSION AND PURPOSES; CHANGES TO THE ARTICLES OF INCORPORATION; ADOPTION OF THE ANNUAL BUDGET; AND CONFERRAL OF DEGREES. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE AUDIT/FINANCE COMMITTEE OF THE BOARD REVIEWS THE FORM 990 AND ALL REQUIRED SCHEDULES WITH THE EXCEPTION OF SCHEDULE B - CONTRIBUTORS. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NECESSARY CHANGES ARE MADE. THE FORM 990 AND ALL REQUIRED SCHEDULES, WITH THE EXCEPTION OF SCHEDULE B - CONTRIBUTORS, IS THEN PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING. A PUBLIC DISCLOSURE COPY OF SCHEDULE B IS PROVIDED TO THE GOVERNING BODY IN ORDER TO RESPECT THE WISHES OF CONTRIBUTORS WHO WOULD LIKE TO REMAIN ANONYMOUS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE PROVIDED TO BOARD MEMBERS AND KEY EMPLOYEES IN OCTOBER OF EVERY YEAR. A SUMMARY IS COMPILED AND SENT VIA EMAIL TO THE BOARD CHAIR FOR REVIEW AT THE NEXT BOARD MEETING. THE COMPENSATION AND CONFLICTS COMMITTEE IDENTIFIES, ON AN ANNUAL BASIS, A LIST OF PERSONS HAVING A CONFLICT. ALL INTERESTED PERSONS ARE INFORMED THAT THEY SHOULD REPORT ANY CONFLICT THAT ARISES IN THE INTERIM. IF A CONFLICT ARISES, THE PERSON HAVING THE CONFLICT SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE MATTER IS DISCUSSED AND BE PROHIBITED FROM VOTING ON THE MATTER. IF A BOARD MEMBER WERE FOUND TO HAVE A CONFLICT OF INTEREST, THE ISSUE WOULD BE RAISED TO THE BOARD CHAIRMAN BY THE PRESIDENT. SHOULD THE CONFLICT OF INTEREST REQUIRE AN EXECUTIVE COMMITTEE OR BOARD VOTE TO RESOLVE, THOSE CONCERNED SHALL NOT BE PRESENT AT THE TIME OF THE VOTE. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE COMPENSATION AND CONFLICTS COMMITTEE IS RESPONSIBLE FOR REVIEWING EXECUTIVE COMPENSATION AND PRESIDENTIAL EXPENSE ACCOUNTS. THE UNIVERSITY ANNUALLY PARTICIPATES IN SEVERAL NATIONALLY RECOGNIZED COMPENSATION SURVEYS WITH OTHER COLLEGES AND UNIVERSITIES. PAY FOR OFFICERS AND KEY EMPLOYEES IS IN ALIGNMENT WITH PAY AT OTHER PRIVATE UNIVERSITIES OF SIMILAR SIZE AND NATURE. MOST RECENT REVIEW WAS JUST PRIOR TO THE FEBRUARY 2022 RENEWAL OF THE PRESIDENT'S CONTRACT. NEW CONTRACT IS FOR THE TERM JULY 1, 2022 - JUNE 30, 2027. ALL OTHERS ARE REVIEWED BY HUMAN RESOURCES AND THE PRESIDENT WITH THE SUPPORT OF THIRD PARTY RESOURCES FOR MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. KANSAS INDEPENDENT COLLEGE FOUNDATION 700 S KANSAS AVE TOPEKA KS 66603 480636041 SUPPORT KS 501(C)(3) 12A false false false false false false false false false false false false false false false false false false false false