2023-03-10T09:56:40-06:00 2022-05-31 BDO USA LLP 421 FAYETTEVILLE STREET SUITE 300 RALEIGH NC 27601 990 2021-06-01 566049935 Wingate University % MELISSA PERDUE WING 8007555550 PO BOX 159 Wingate NC 28174 Melissa Perdue CFO 8007555550 2023-03-09 true Melissa Perdue 999009999 Sandra L Feinsmith P01064157 9192781936 2023-03-08 3 2021 2023-04-26 12:10:37Z DR T RHETT BROWN PO BOX 159 Wingate NC 28174 197841291 false X WWW.WINGATE.EDU X 1896 NC A COMPREHENSIVE EDUCATIONAL INSTITUTION OFFERING BACCALAUREATE, MASTERS, AND DOCTORAL DEGREES. 36 36 1716 51 2877891 0 14072231 18444371 143214385 141238422 6615082 11606009 3487557 3729597 167389255 175018399 72486317 75836087 0 0 45847760 46281749 0 0 1401155 40231255 41518859 158565332 163636695 8823923 11381704 294754183 288837936 96510194 94619821 198243989 194218115 THE MISSION OF WINGATE UNIVERSITY IS TO DEVELOP EDUCATED, ETHICAL, AND PRODUCTIVE GLOBAL CITIZENS. FOLLOWING ITS JUDEO-CHRISTIAN HERITAGE, THE UNIVERSITY SEEKS TO CULTIVATE THE FOLLOWING IN ITS STUDENTS: KNOWLEDGE, FAITH, AND SERVICE. false false 129919889 75836087 141753172 WINGATE UNIVERSITY SERVES STUDENTS ON THREE CAMPUSES IN WINGATE, BALLANTYNE, AND HENDERSONVILLE, NC. THE UNIVERSITY OFFERS 38 UNDERGRADUATE MAJORS, 55 MINORS AND CAREER CONCENTRATIONS, NUMEROUS PRE-PROFESSIONAL PROGRAMS, GRADUATE DEGREES IN BUSINESS, ACCOUNTING, EDUCATION, PHYSICIAN ASSISTANT STUDIES AND SPORT MANAGEMENT, AND DOCTORATES IN PHARMACY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, AND EDUCATION. DURING THE FISCAL YEAR ENDED MAY 31, 2022, FALL STUDENT ENROLLMENT WAS 3,439 AND SPRING STUDENT ENROLLMENT WAS 3,093. THE TOTAL NUMBER OF GRADUATES WAS 820. FINANCIAL AID WAS RECEIVED BY 3,368 STUDENTS. SCHOLARSHIPS WERE GRANTED TO 2,719 STUDENTS. 129919889 true true false false false false false false false true true false false false false true false true true false true false true false true false false false true true true false false false false false false false true false false true false false false true true true false false false true 4204 0 true 1716 true true true false false false false true true false false false false false false X 36 36 false false false false false false false true true false false true true true true true true true true false NC X MELISSA PERDUE 7042338219 PO BOX 159 WINGATE NC 28174 X Thomas Rhett Brown President 40.0 0.5 X 324503 0 35550 Susan P Bruce Dean of SOP 40.0 0.0 X 277330 0 5697 Benjamin Sidbury SVP General Counsel 40.0 0.0 X 269222 0 4293 Jeffrey Frederick Provost and EVP 40.0 0.0 X 231217 0 29661 Heather Campbell Miller SVP Chief of Staff 40.0 0.0 X 221654 0 31821 Robert B Supernaw Professor 40.0 0.0 X 182313 0 26122 Eric F Schneider Vice Provost 40.0 0.0 X 192533 0 15301 Steve Shank Vice President 40.0 0.0 X 190000 0 9428 Earl Vincent Tilson Vice President 40.0 0.0 X 178046 0 14254 John Craig Addison SVP (CFO) (Term 7/31/2021) 40.0 0.0 X 155975 0 8136 David P Biggerstaff Interim CFO (8/1/21-12/31/21) 40.0 0.0 X 126248 0 27466 James R Bullock SVP 40.0 0.0 X 91130 0 1534 Janice G Beatty-Hendley Trustee 0.5 0.0 X 0 0 0 Audley L Bell Trustee 0.5 0.0 X 0 0 0 Russell W Booker Trustee 0.5 0.0 X 0 0 0 Paula D Borden Trustee 0.5 0.0 X 0 0 0 Patrick C Brown Trustee 0.5 0.0 X 0 0 0 Rebecca B Bullard Trustee 0.5 0.0 X 0 0 0 G Frank Cagle Trustee 0.5 0.0 X 0 0 0 Wayne P Cooper Trustee 0.5 0.0 X 0 0 0 William T Crowder Trustee 0.5 0.0 X 0 0 0 Daniel K Davis Trustee 0.5 0.0 X 0 0 0 C Thomas Dixon Trustee 0.5 0.0 X 0 0 0 Kimberly S Eagle Trustee 0.5 0.0 X 0 0 0 Meredith O Galvin Trustee 0.5 0.0 X 0 0 0 Kacey M Grantham Trustee 0.5 0.0 X 0 0 0 John N Hendley Trustee 0.5 0.0 X 0 0 0 Gregory I Hinrichs Trustee 0.5 0.0 X 0 0 0 Ronald G Hinson Trustee 0.5 0.0 X 0 0 0 D Craig Horn Trustee 0.5 0.0 X 0 0 0 Charles A Howard II Trustee 0.5 0.0 X 0 0 0 Thomas J Koontz Trustee 0.5 0.0 X 0 0 0 Paul B Little Trustee 0.5 0.0 X 0 0 0 James W Mason III Trustee 0.5 0.0 X 0 0 0 Carolyn D Matthew Trustee 0.5 0.0 X 0 0 0 Luther T Moore Trustee 0.5 0.0 X 0 0 0 Maria T Mortis Trustee 0.5 0.0 X 0 0 0 M Lynn Moss Trustee 0.5 0.0 X 0 0 0 Joseph H Patterson Trustee 0.5 0.0 X 0 0 0 Thomas E Perry Jr Trustee 0.5 0.0 X 0 0 0 Claudia S Robinette Trustee 0.5 0.0 X 0 0 0 Fonda G Salgueiro Trustee 0.5 0.0 X 0 0 0 Andrew T Smart Trustee 0.5 0.0 X 0 0 0 Robert J Spence Trustee 0.5 0.0 X 0 0 0 Donald C Taft Trustee 0.5 0.0 X 0 0 0 Johnny L Tillett Trustee 0.5 0.0 X 0 0 0 Douglas E Turner Jr Trustee 0.5 0.0 X 0 0 0 Edward L West Trustee 0.5 0.0 X 0 0 0 2440171 0 209263 77 false true false Compass Group USA Inc Chartwells PO Box 417632 BOSTON MA 022417632 FOOD SERVICE 5692788 EAB PO Box 603519 CHARLOTTE NC 282603519 STUDENT RECRUITMENT 2319751 Hoss Contracting PO Box 968 MONROE NC 28111 BUILDING CONTRACTOR 2259711 Salesforceorg PO Box 203141 DALLAS TX 753203141 CUST. RELATIONS MGMT 422286 Yates Chreitzberg Hughes Architects 7035 Northwinds Dr NW CONCORD NC 28027 ARCHITECT 322625 19 58255 8540722 9845394 1522479 18444371 TUITION & FEES 611310 119671127 119671127 HOUSING 611310 12615118 12615118 FOOD SERVICE REVENUE 611310 6578321 6578321 ATHLETIC & OTHER INCOME 611310 1794745 1794745 BOOKSTORE REVENUE 611310 579111 579111 141238422 2446648 2446648 0 0 367200 0 367200 0 367200 367200 31914948 24000 22734685 44902 9180263 -20902 9159361 9159361 13061 58255 43305 -30244 -30244 0 0 0 0 0 0 GOLF COURSE 713910 2877891 2877891 PARKING FEES 611310 342305 342305 CAMPS & CONFERENCES 713940 3223 3223 169222 169222 3392641 175018399 141753172 2877891 11942965 0 69207087 69207087 6629000 6629000 0 1584231 757721 826510 0 35920444 30000594 4835091 1084759 1426526 1184017 213979 28530 4816002 3997282 722400 96320 2534546 2103673 380182 50691 0 90482 90482 122496 122496 0 0 406032 406032 0 30440 11356 9764 9320 0 1747763 747641 1000122 0 2507909 1379350 1113512 15047 1406856 1369439 27737 9680 0 0 3782502 3782502 0 7523486 4137917 3385569 475277 190111 285166 FOOD SERVICES 5312324 5312324 UBI EXPENSES FROM GOLF 2844950 2844950 GRADUATE & PROFESSIONAL 1975010 1975010 PLANT ADMINISTRATION 1636228 1636228 11657104 6229691 5320605 106808 163636695 129919889 32315651 1401155 6971 11068 20954342 20664456 6649690 8937427 2439770 4677243 0 0 0 0 0 0 165876 165266 596612 1263051 244925337 94031205 153122540 150894132 101933643 96000727 1011200 855060 0 0 0 0 7873539 5369506 294754183 288837936 8193790 7045174 0 0 4617794 5751972 65227196 65133328 0 0 0 0 6623545 6094347 11847869 10595000 0 0 96510194 94619821 X 81563990 83333561 116679999 110884554 198243989 194218115 294754183 288837936 X 11381704 -15297431 -110147 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119206869 1844063 -4993185 4957111 333295 0 110767341 99160577 947605 24078209 4798128 181394 0 119206869 96803871 2323458 4833024 4629320 170456 0 99160577 92349063 6216122 1811269 3572583 0 0 96803871 90423422 1564910 3833239 3311060 161448 0 92349063 0.07440 0.69520 0.23040 false false 2017472 14650512 16667984 12046188 163636820 60005609 115677399 13822227 7304808 6517419 32904144 26053538 6850606 5847974 667250 5180724 150894132 0 0 X 80973089 -15297431 43305 -15254126 96227215 78791184 78791184 175018399 84998963 43305 43305 84955658 78681037 78681037 163636695 PART V, LINE 4: ENDOWMENT FUNDS ARE USED AS DIRECTED BY DONOR STIPULATION AND APPLICABLE LAWS. THESE RESOURCES FUND SCHOLARSHIPS AND GRANTS, PLANT FACILITIES, AND OTHER PROGRAMS AND INITIATIVES THAT FURTHER THE VISION AND MISSION OF THE UNIVERSITY. PART X, LINE 2: MANAGEMENT EVALUATED THE UNIVERSITY'S TAX POSITIONS AND CONCLUDED THAT THE UNIVERSITY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE FASB. PART XI, LINE 2D: Fundraising Expense $ 43,305 Part XI, Line 4B: Grants and Scholarships $71,221,971 Government Assistance $ 4,614,116 Golf course expenses netted against revenue $ 2,844,950 Change in value of split-interest agreements $ 110,147 Total $78,791,184 Part XII, Line 2D: Fundraising Expense $ 43,305 Part XII, Line 4B: Grants and Scholarships $71,221,971 Government Assistance $ 4,614,116 Golf course expenses netted against revenue $ 2,844,950 Total $78,681,037 true true true true true true true false false false false false false false false true false true PART I, LINE 3: WINGATE UNIVERSITY PUBLICIZES ITS RACIALLY NON-DISCRIMINATORY POLICY ON ITS WEBSITE. PART I, LINE 6: TO FURTHER EDUCATIONAL MISSIONS, WINGATE UNIVERSITY RECEIVES FINANCIAL AID AND ASSISTANCE FROM VARIOUS FEDERAL AND STATE PROGRAMS IN SUPPORT OF ITS STUDENTS. true Central America and the Caribbean 0 0 Grantmaking 419690 East Asia and the Pacific 0 0 Grantmaking 310148 Europe (Including Iceland and Greenland) 0 0 Grantmaking 4686915 Middle East and North Africa 0 0 Grantmaking 44035 North America 0 0 Grantmaking 165440 Russia and the Newly Independent States 0 0 Grantmaking 120660 South America 0 0 Grantmaking 443670 South Asia 0 0 Grantmaking 86517 Sub-Saharan Africa 0 0 Grantmaking 351925 0 0 0 0 6629000 6629000 Scholarship Central America and the Caribbean 17 419690 Scholarship East Asia and the Pacific 11 310148 Scholarship Europe (Including Iceland and Greenland) 130 4686915 Scholarship Middle East and North Africa 2 44035 Scholarship North America 6 165440 Scholarship Russia and the Newly Independent States 4 120660 Scholarship South America 14 443670 Scholarship South Asia 2 86517 Scholarship Sub-Saharan Africa 15 351925 false false false false false false PART I, LINE 2: ELIGIBILITY FOR NEED-BASED SCHOLARSHIPS AND GRANTS IS DETERMINED ANNUALLY BASED UPON THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). ACADEMIC SCHOLARSHIPS ARE AWARDED UPON ENROLLMENT AND ELIGIBILITY IS FOR THE EIGHT SEMESTERS. AT THE END OF EACH SEMESTER, THE FINANCIAL PLANNING DEPARTMENT VERIFIES SATISFACTORY ACADEMIC PROGRESS HAS BEEN MAINTAINED IN ORDER TO DETERMINE CONTINUATION OF ALL SCHOLARSHIPS. president's gol 60560 55755 4805 26258 8804 connell golf 10756 2500 8256 3801 4442 0 71316 58255 13061 30059 13246 43305 -30244 true ACADEMIC SCHOLARSHIPS 2352 53006741 COVID-19 Assistance to Students 2395 4614116 Endowed Scholarships 1050 4435721 Athletic Scholarships 404 4111335 Need Based & Other Institutional Scholarships 432 1807635 Cares Act Scholarships 93 892067 Restricted Annual Scholarships 143 339472 PART I, LINE 2: ELIGIBILITY FOR NEED-BASED SCHOLARSHIPS AND GRANTS IS DETERMINED ANNUALLY BASED UPON THE RESULTS OF THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA). ACADEMIC SCHOLARSHIPS ARE AWARDED UPON ENROLLMENT AND ELIGIBILITY IS FOR THE EIGHT SEMESTERS. AT THE END OF EACH SEMESTER, THE FINANCIAL PLANNING DEPARTMENT VERIFIES SATISFACTORY ACADEMIC PROGRESS HAS BEEN MAINTAINED IN ORDER TO DETERMINE CONTINUATION OF ALL SCHOLARSHIPS. X X X true true X X X false false false false false false false false false Thomas Rhett Brown President 274503 0 0 0 50000 0 14250 0 21300 0 360053 0 0 0 Benjamin Sidbury SVP General Counsel 249222 0 20000 0 0 0 1625 0 2668 0 273515 0 0 0 Jeffrey Frederick Provost and EVP 211217 0 20000 0 0 0 10958 0 18703 0 260878 0 0 0 Heather Campbell Miller SVP Chief of Staff 201654 0 20000 0 0 0 10521 0 21300 0 253475 0 0 0 John Craig Addison SVP (CFO) (Term 7/31/2021) 155975 0 0 0 0 0 7644 0 492 0 164111 0 0 0 David P Biggerstaff Interim CFO (8/1/21-12/31/21) 111248 0 15000 0 0 0 6417 0 21049 0 153714 0 0 0 Susan P Bruce Dean of SOP 277330 0 0 0 0 0 0 0 5697 0 283027 0 0 0 Eric F Schneider Vice Provost 177533 0 15000 0 0 0 8995 0 6306 0 207834 0 0 0 Steve Shank Vice President 175000 0 15000 0 0 0 8750 0 678 0 199428 0 0 0 Robert B Supernaw Professor 182313 0 0 0 0 0 8518 0 17604 0 208435 0 0 0 Earl Vincent Tilson Vice President 163046 0 15000 0 0 0 8016 0 6238 0 192300 0 0 0 PART I, LINE 1A: THE PRESIDENT OF THE UNIVERSITY RECEIVES A HOUSING ALLOWANCE WHICH IS INCLUDED IN HIS/HER TAXABLE INCOME. THE PRESIDENT'S SPOUSE CAN TRAVEL WITH THE PRESIDENT AND IS CONSIDERED A REPRESENTATIVE OF THE UNIVERSITY. ALSO, THE UNIVERSITY PROVIDES CLUB MEMBERSHIPS TO CERTAIN KEY INDIVIDUALS FOR RELATIONSHIP BUILDING PURPOSES. DUE TO THE NATURE OF THESE MEMBERSHIPS, THE COSTS ARE INCLUDED IN THE EMPLOYEE'S COMPENSATION. A WISCONSIN PUBLIC FINANCE AUTHORITY 273866124 07443DEX5 2018-12-13 66490062 REFINANCE PRIOR BOND ISSUE AND OTH false false false A 0 0 66490062 0 0 0 554169 0 0 17277876 48658017 0 2018 true true false true A false false false false 0.00000 0.00000 0.00000 false false false false A false true false false false false 0 false 0 false false A true SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: WISCONSIN PUBLIC FINANCE AUTHORITY (F) DESCRIPTION OF PURPOSE: REFINANCE PRIOR BOND ISSUE AND OTHER DEBT; CAPITAL PROJECTS RONALD G HINSON trustee 163444 vendor Hinson Electric false X 6 1392905 FMV X 1 14287 DONOR ADVISED X SOFTWARE 1 100000 DONOR ADVISED X FURNITURE 1 11037 DONOR ADVISED X TECH/CABLING 1 3750 DONOR ADVISED X TEA SERVICE 1 500 DONOR ADVISED 0 false true true PART I, COLUMN (B): THE NUMBER IN COLUMN B REFLECTS THE NUMBER OF CONTRIBUTIONS. PART I, LINE 32B: THE ORGANIZATION USES A REAL ESTATE AGENT TO SELL CONTRIBUTED REAL PROPERTY. Form 990, Part VI, Section A, Line 1a: The Executive Committee focuses the board on matters of the greatest importance to the University, plans the agenda for Board meetings, coordinates committee activities, advises the President, provides for periodic review and assessment of the President, and reviews the compensation and support of the President. The Executive Committee ensures that the Board discharges its fiduciary duties, exercises Board governance, and complies fully with the Bylaws. The Executive Committee exercises all powers and authority of the full Board of Trustees when the full Board of Trustees is not in session; provided, however, that the Executive Committee shall not (a) approve dissolution, merger or the sale, pledge, or transfer of all or substantially all of the University's assets; (b) elect, appoint or remove Trustees, or fill vacancies on the Board of Trustees, or (c) adopt, amend or repeal the articles of incorporation of the University or these Bylaws. The Executive Committee shall keep a full and complete record of all its acts and transactions, and shall report its actions to the full Board of Trustees at each regular or special meeting thereof. FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS REVIEWED BY THE AUDIT COMMITTEE PRIOR TO SUBMISSION. THE 990 IS THEN PROVIDED TO THE BOARD MEMBERS AND DISCUSSED IN A MEETING OF THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY COVERS ALL TRUSTEES AND KEY EMPLOYEES. EACH PERSON INFORMS WINGATE OF ANY POSSIBLE CONFLICT ON THE FORM THEY SIGN. THE CONFLICT OF INTEREST POLICY APPLIES ON MAJOR CONTRACTUAL ARRANGEMENTS WHERE OFFICERS, TRUSTEES, OR KEY EMPLOYEES HAVE AN INTEREST; TOTAL DISCLOSURE TO DECISION MAKER IS MADE. THE AFFECTED INDIVIDUAL RECUSES HIM/HERSELF FROM PARTICIPATING IN DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15: THE UNIVERSITY WAS ADVISED BY A COMPENSATION AND BENEFITS OUTSIDE ADVISOR TO REVIEW AND DISCUSS THE RESULTS OF PRESIDENTIAL COMPENSATION OF A PEER GROUP OF UNIVERSITIES IN NORTH AND SOUTH CAROLINA WITH THOSE AT WINGATE UNIVERSITY. THE UNIVERSITY AND CONSULTANT DISCUSSED THE RESULTS AND CONCLUDED THAT THE COMPENSATION FOR THE PRESIDENT WAS CONSISTENT WITH THE PEER GROUP, AS WELL AS APPROPRIATE IN THE CONTEXT OF MARKET CONDITIONS FOR HIGHER EDUCATION IN THE CAROLINAS. ON THE BASIS OF THESE FINDINGS, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES APPROVED PRESIDENT'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19: FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART VII, SECTION A, COLUMN F THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN COLUMN F, PART VII AND IS NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -$110,147 FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE'S PROCESS OF AUDIT EVALUATION HAS NOT CHANGED SINCE THE PRIOR YEAR. WINGATE REAL ESTATE HOLDINGS LLC PO BOX 159 WINGATE NC 28174 GOLF COURSES NC 2877891 11501423 WINGATE UNIV WINGATE UNIVERSITY FOUNDATION PO BOX 159 WINGATE NC 28174 561559907 BENEFIT OF WU NC 501(C)(3) LINE 12A, I WINGATE UNIV true false false false false false false false false false false false false false false true false false false false SCHEDULE R, PART I, IDENTIFICATION OF DISREGARDED ENTITIES: NAME: Wingate Real Estate Holdings LLC PRIMARY ACTIVITY: Hold Wingate Holdings LLC & Wingate Holdings II LLC to operate golf courses DIRECT CONTROLLING ENTITY: Wingate University SCHEDULE R, PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME: Wingate University Foundation PRIMARY ACTIVITY: Organized solely for the benefit of Wingate University DIRECT CONTROLLING ENTITY: Wingate University