2020-06-10T08:27:20-05:00 2019-06-30 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2018-07-01 426058591 University of Northern Iowa Foundation % STACY ROBINSON UNIV 3192737118 204 Commons UNI Cedar Falls IA 506140282 STACY ROBINSON Asst VP Advance Svcs 3192737118 2020-06-08 true Michelle L Weber P00556798 4142898200 65.26.236.111 39529020201625000000 2020-06-10 P 6098D55FF0E7CCF9C3E403A7CE8C578524A243B8 6098D55FF0E7CCF9C3E403A7CE8C578524A243B8 2018 2020-09-23 17:36:50Z James Jermier 204 Commons UNI Cedar Falls IA 506140282 69901503 false X uni-foundation.org X 1959 IA SUSTAIN, GROW AND PROMOTE THE UNIVERSITY OF NORTHERN IOWA BY SOLICITING AND MANAGING GIFTS TO SUPPORT THE UNIVERSITY'S EDUCATION, RESEARCH & SCIENTIFIC ACTIVITIES. 36 36 27 100 33544 23613 16694617 14801532 0 0 3886601 6828990 3800 4521 20585018 21635043 8144693 6902387 0 0 5583250 5681372 371768 399335 3495676 6250240 6534370 20349951 19517464 235067 2117579 159198877 161829359 2873988 2753308 156324889 159076051 X THE UNIVERSITY OF NORTHERN IOWA FOUNDATION'S MISSION IS TO GROW AND SUSTAIN PRIVATE RESOURCES AND BUILD RELATIONSHIPS TO SUPPORT THE UNIVERSITY OF NORTHERN IOWA, ITS STUDENTS, FACULTY, STAFF AND PROGRAMS. false false 6232278 589071 DEPARTMENTAL SUPPORT FOR THE BENEFIT OF STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA - UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) IS DESIGNATED AS THE CENTRAL FUNDRAISING AGENCY FOR THE UNIVERSITY OF NORTHERN IOWA. UNI FOUNDATION CONDUCTS CAMPAIGNS FOR UNIVERSITY PRIORITIES AND PROVIDES CENTRAL SERVICES TO SUPPORT FUNDRAISING, GROWTH OF THE ENDOWMENT, ADMINISTRATION, COMPLIANCE, DONOR STEWARDSHIP, AND OTHER AREAS. 5416712 5416712 SCHOLARSHIPS, PRIMARILY FOR THE BENEFIT OF STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA - SCHOLARSHIP RECIPIENTS ARE CHOSEN BY UNIVERSITY OF NORTHERN IOWA FACULTY, DEPARTMENT HEADS, DEANS, FINANCIAL AID OFFICERS, OR A COMBINATION OF THESE. SCHOLARSHIP RECIPIENTS ARE SELECTED ACCORDING TO SCHOLARSHIP GUIDELINES WRITTEN AT THE TIME THE SCHOLARSHIP IS ESTABLISHED. UNI FOUNDATION ADMINISTERS THE FUNDS FOR SCHOLARSHIPS SUPPORTED BY PRIVATE GIFTS. 601976 601976 CAPTIAL PROJECTS TO BENEFIT THE UNIVERSITY OF NORTHERN IOWA - DURING 2018, CAPITAL PROJECTS INCLUDED RENOVATIONS TO SCHINDLER EDUCATION CENTER, THE WEST GYM FOR BENEFIT OF THE WRESTLING PROGRAM, CAMPANILE SAFETY IMPROVEMENTS, MCLEOD CENTER FLOORING AND DESIGN COSTS FOR THE UNI FOOTBALL TEAM MEETING ROOM. 294628 294628 Support of UNIAA 294628 294628 12545594 true true false false false false true false false true true true false false true true false true false false true false false true true false false true true true false false false false false false false false true true false false false true true true false false true X 83 0 true 27 true true true false false false false true true false false false false false false X 36 36 true false false false false false false true true false false true true true true true true true true false AK CA CO DC FL MD MA MI MN NH NJ NY NC OH OK OR SC TN UT X X X STACY ROBINSON 3192737118 121 COMMONS Cedar Falls IA 506140239 X David Takes Chair 2.0 1.0 X X 0 0 0 Jan Bittner Vice Chair 1.0 0.0 X X 0 0 0 Linda Cook 2nd vice chair 1.0 0.0 X X 0 0 0 Steve Anderson Trustee 1.0 0.0 X 0 0 0 Michael Armbrecht Trustee 1.0 0.0 X 0 0 0 Bob Bowlsby Trustee 1.0 0.0 X 0 0 0 Carl Boyd Trustee 1.0 0.0 X 0 0 0 Margaret Bradford Trustee 1.0 0.0 X 0 0 0 Brenda Clancy Trustee 1.0 0.0 X 0 0 0 Don Coffin Trustee - as of 10/2018 1.0 0.0 X 0 0 0 Mary Coffin Trustee - as of 10/2018 1.0 0.0 X 0 0 0 Dan Fick Trustee 1.0 0.0 X 0 0 0 Larry Fox Trustee 1.0 0.0 X 0 0 0 Kevin Harberts Trustee - Thru 9/2018 1.0 1.0 X 0 0 0 Jorgen Heideman Trustee 1.0 2.0 X 0 0 0 Michael Hogan Trustee 1.0 0.0 X 0 0 0 Tim Hurley Trustee - as of 10/2018 1.0 0.5 X 0 0 0 Rich James Trustee 1.0 1.0 X 0 0 0 Guang Jin Trustee 1.0 1.0 X 0 0 0 Rose Lorenz Trustee 1.0 1.0 X 0 0 0 David Mason Trustee 1.0 0.0 X 0 0 0 Ruth Ann Meyer DECEASED Trustee 1.0 0.5 X 0 0 0 Jim Mudd II Trustee 1.0 0.0 X 0 0 0 Dennis Mullen Trustee - Thru 2/2019 1.0 0.0 X 0 0 0 Katie Mullholland Trustee 1.0 1.0 X 0 0 0 Mark Nook Trustee 1.0 1.5 X 0 0 0 David Oman Trustee 1.0 0.0 X 0 0 0 Mark Oman Trustee 1.0 0.0 X 0 0 0 Dave Peters Trustee 1.0 0.0 X 0 0 0 Richard Redfern Trustee 1.0 0.0 X 0 0 0 Reid Richards Trustee 1.0 0.0 X 0 0 0 Steve Segebarth Trustee 1.0 0.5 X 0 0 0 Duane Smith Trustee 1.0 1.0 X 0 0 0 Sandy Stevens Trustee 1.0 0.0 X 0 0 0 Daniel Waller Trustee - as of 10/2018 1.0 0.0 X 0 0 0 Bobbie Williams Trustee 1.0 1.0 X 0 0 0 Tim Williams Trustee 1.0 0.0 X 0 0 0 Mike Young Trustee 1.0 1.0 X 0 0 0 Lisa Baronio President - thru 12/2018 40.0 1.5 X 240624 0 53370 Bruce Mack Interim President-as of 1/2019 40.0 1.5 X 0 0 0 Michael Hager Vice President of the board 1.0 0.0 X 0 0 0 Jean Carlisle VP/Secretary of the board 40.0 1.5 X 97895 0 22495 Noreen Hermansen VP for Principal Gifts 40.0 0.0 X 139292 0 26050 Tamera Jensen Interim Treasurer-As of 3/2019 40.0 1.5 X 0 0 0 Gina Trimble VP/Treas of board-thru 3/2019 40.0 1.5 X 115505 0 35407 Nathan Clapham Vice President of the board 40.0 0.0 X 97754 0 37869 Steve Gearhart Assoc VP of University Adv 40.0 0.0 X 127492 0 35781 818562 0 210972 4 false true true Ruffalo Noel Levitz PO Box 3018 CEDAR RAPIDS IA 52406 Fundraising 253860 MORGAN STANLEY SMITH BARNEY 4449 EASTON WAY COLUMBUS OH 43219 INVESTMENT CONSULT 185498 ALEXANDER HAAS 3520 PIEDMOND ROAD NE SUITE 300 ATLANTA GA 30305 CAMPAIGN CONSULT 134705 BARNES THORNBURG LLP ONE NORTH WACKER DRIVE CHICAGO IL 60606 LEGAL SERVICES 131329 4 205909 14595623 2904836 14801532 0 3004891 26456 2978435 0 647 647 0 0 0 50914458 1086973 47076594 1100738 3837864 -13765 3824099 7088 3817011 89128 205909 89128 0 0 0 0 0 0 REGISTRATION FEE INCOME 900099 3874 0 0 3874 3874 21635043 0 33544 6799967 1485675 1485675 5416712 5416712 0 0 493314 317475 175839 0 5188058 1514504 1608507 2065047 0 0 0 0 122289 122289 53820 53820 0 399335 399335 1123800 1123800 687867 637461 9843 40563 676 676 591206 315018 38835 237353 68845 64399 2134 2312 0 57579 29604 2866 25109 625491 440956 2214 182321 0 98488 81580 395 16513 134 134 0 40809 40809 45902 35752 5781 4369 BUILDING & EQUIPMENT MAINT. 1220586 1109948 54104 56534 DUTIES, LICENSES & FEES 831356 749122 73882 8352 MEALS & ENTERTAINMENT 496306 250526 19968 225812 UBI TAX -7490 0 -7490 0 476706 414337 6828 55541 19517464 12545594 3476194 3495676 1275987 4120446 6759750 8307753 6996333 6663807 0 0 0 0 0 0 0 0 23420 21858 127515 144562 277414 167000 151223 110414 99096413 97957592 36852839 36512643 0 0 0 0 7915397 7990284 159198877 161829359 332723 288590 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2541265 2464718 2873988 2753308 X 8441822 9949541 52926962 44159769 94956105 104966741 156324889 159076051 159198877 161829359 X 2117579 925557 -291974 X false true X true false X 13617205 20930831 16060743 16694617 14801532 82104928 0 0 13617205 20930831 16060743 16694617 14801532 82104928 6007077 76097851 2483206 2058657 2284967 2777330 2979082 12583242 34041 117465 43708 36279 23613 255106 137856 133405 98344 109586 93002 572193 95515469 0.79671 0.79900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 2.00 1 false 112627055 2956090 5016746 2408204 1221023 1666067 115304597 104281271 4991624 8084676 2267696 1311109 1151711 112627055 94520168 4085145 10374048 2063949 1128765 1505376 104281271 96594499 5514745 -2017115 1983209 1164345 2424407 94520168 93879223 4795296 1994632 1772717 906557 1395378 96594499 0.02550 0.88080 0.09370 true false 277414 167000 110414 110414 REAL ESTATE 3711029 F FUND OF FUNDS 12706528 F COMMON FUNDS 990554 F OTHER LIMITED PARTNERSHIPS 19104532 F 36512643 0 ANNUITIES PAYABLE 1560028 ANNUITY TRUSTS PAYABLE 627607 UNITRUSTS PAYABLE 277083 2464718 X 22120529 925557 683729 1609286 20511243 1123800 1123800 21635043 19369368 683729 291975 975704 18393664 1123800 1123800 19517464 CONSERVATION EASEMENTS SCHEDULE D, PART II, LINE 3 NO ACTIVITY DURING THE YEAR. REPORTING OF CONSERVATION EASEMENTS SCHEDULE D, PART II, LINE 9 THE CONSERVATION EASEMENT WAS GIVEN OVER 100 YEARS AGO AND IS A PRAIRIE PRESERVE CURRENTLY USED BY THE UNIVERSITY OF NORTHERN IOWA'S BIOLOGICAL RESEARCH DEPARTMENT. UNIVERSITY OF NORTHERN IOWA FOUNDATION HAS REPORTED THE EASEMENT ON THE ORGANIZATION'S BALANCE SHEET WITHIN OTHER ASSETS. ENDOWMENT FUNDS SCHEDULE D, PART V, LINES 1A-1G THE AMOUNTS REPORTED ON THESE LINES ARE THOSE OF THE AUDITED FINANCIAL STATEMENTS. THE FILING ORGANIZATION ADDITIONALLY CONSIDERS THE FOLLOWING AMOUNTS PERMANENTLY RESTRICTED ENDOWMENT. ENDOWMENT HELD AT COMMUNITY FDN OF GREATER DES MOINES $1,066,494 MONEY HELD IN BENEFICIAL TRUST 367,309 ADJUSTMENT FOR BALANCE IN ENDOWMENT PORTFOLIO NET ASSET (134,078) TOTAL $1,299,725 INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS AND DEPARTMENTAL SUPPORT FOR STUDENTS AT THE UNIVERSITY OF NORTHERN IOWA. ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10 SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THUS, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO ITS FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES THAT HAVE BEEN ACCRUED OR RECOGNIZED AS OF AND FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS AS OF THAT DATE. THE ORGANIZATION DOES NOT BELIEVE THERE IS ANY UNCERTAINTY WITH RESPECT TO ITS TAX POSITION WHICH WOULD RESULT IN A MATERIAL CHANGE TO THE FINANCIAL STATEMENTS. RECONCILIATION OF EXPENSES SCHEDULE D, PART XII, LINE 2D PRESENT VALUE LIABILITY ACTUARIAL ADJUSTMENT $291,974 ROUNDING 1 -------- TOTAL $291,975 Europe (Including Iceland and Greenland) Investments 8967422 Central America and the Caribbean Investments 23569636 32537058 32537058 true false true true true false X X X X X X true Ruffalo Noel Levitz PO Box 3018 Cedar Rapids IA 524063018 Phone Solicit false 343691 253860 89831 Alexander Haas 3520 Piedmont Road NE Atlanta GA 30305 Campaign false 134705 343691 388565 89831 AL AK AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI RIV Auction 189249 117008 72241 72241 WAP Auction 28654 18425 10229 10229 7 77134 70476 6658 6658 295037 205909 89128 89128 89128 true UNI Alumni Association 304 Commons UNI Cedar Falls IA 50614 421008316 501(C)(4) 75000 0 Program Support UNI Alumni Association 304 Commons UNI Cedar Falls IA 50614 421008316 501(C)(4) 219628 Actual Salaries Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 335357 Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 10899 0 Carver Grant Iowa Museum Association 4423 Wynnewood Dr Cedar Falls IA 50613 421178533 501(c)(3) 15000 0 Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 601976 0 Capital Projects University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 28142 FMV/Appraisal Artwork Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 52750 FMV Equipment Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 90851 FMV Meals Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 21686 FMV Printing Program Support University of Northern Iowa 1227 W 27th Street Cedar Falls IA 50614 426004333 Section 115 30602 FMV Supplies Program Support 1 1 Student Scholarships and Awards 1701 5416712 PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE U.S. SCHEDULE I, PART I, LINE 2 THE UNIVERSITY OF NORTHERN IOWA'S FINANCIAL AID OFFICE ADMINISTERS GRANTS, SCHOLARSHIPS, AND THE PAYMENT OF PROGRAM FUNDS FROM THE FILING ORGANIZATION TO THE UNIVERSITY AND ITS AFFILIATES. THE FILING ORGANIZATION TESTS THESE AND ALL OTHER GRANTS AGAINST THE ORIGINALLY INTENDED PURPOSE. THE FILING ORGANIZATION PROVIDES SUPPORT TO THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION, AN UNRELATED BUT AFFILIED ORGANIZATION. THIS SUPPORT PROVIDES FINANCIAL RESOURCES THAT PAYS FOR THE PAYROLL EXPENSES FOR TWO INDIVIDUALS AT THE UNIVERSITY OF NORTHERN IOWA ALUMNI ASSOCIATION. THE AFFILIATED RELATIONSHIP OF THE TWO ENTITIES ALLOWS FOR TRANSPERANCY AND MONITORING OF THE FURTHERANCE OF THE INTENDED PURPOSE. X X true true false false false false false false false false false Mike Young Trustee 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lisa Baronio President - thru 12/2018 231834 0 0 0 8790 0 23816 0 29554 0 293994 0 0 0 Michael Hager Vice President of the board 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jean Carlisle VP/Secretary of the board 97123 0 0 0 772 0 9832 0 12663 0 120390 0 0 0 Noreen Hermansen VP for Principal Gifts 137685 0 0 0 1607 0 13818 0 12232 0 165342 0 0 0 Tamera Jensen Interim Treasurer-As of 3/2019 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Gina Trimble VP/Treas of board-thru 3/2019 115053 0 0 0 452 0 11815 0 23592 0 150912 0 0 0 Nathan Clapham Vice President of the board 97335 0 0 0 419 0 10513 0 27356 0 135623 0 0 0 Steve Gearhart Assoc VP of University Adv 119472 0 0 0 8020 0 12240 0 23541 0 163273 0 0 0 TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A The President of the unrelated University is a non-paid board member of the filing organization. When the Presidents spouse travels with the President and performs donor development functions for the filing organization, the spouse's travel expenses are reviewed by and ultimately paid by the filing organization. HEALTH OR SOCIAL CLUB DUES SCHEDULE J, PART I, LINE 1A THE FILING ORGANIZATION PAID FOR CLUB MEMBERSHIPS FOR LISA BARONIO AND STEVE GEARHART DURING THE FISCAL YEAR. THESE WERE DEEMED TO BE TAXABLE AND INCLUDED IN THE REPORTABLE COMPENSATION. TOP MANAGEMENT'S COMPENSATION SCHEDULE J, PART I, LINE 3 THE PRESIDENT OF THE UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) ALSO HAS A UNIVERSITY APPOINTMENT AS THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT. SALARY FOR THIS POSITION IS PAID THROUGH UNIVERSITY GENERAL FUNDS. THE AMOUNT OF SALARY INCREASE FOR THE UNI FOUNDATION PRESIDENT AND OTHER OFFICERS IS DETERMINED BY THE PRESIDENT OF THE UNIVERSITY IN CONSULTATION, AS NEEDED, WITH THE UNI FOUNDATION BOARD OF TRUSTEES. INCREASES ARE DETERMINED BY A VARIETY OF FACTORS, PRIMARILY THE ACHIEVEMENT OF MUTUALLY-AGREED UPON ANNUAL GOALS BY THE UNIVERSITY PRESIDENT AND THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT/UNI FOUNDATION PRESIDENT. HUMAN RESOURCE SERVICES AT THE UNIVERSITY PROVIDES REGULAR UPDATES REGARDING SALARIES (BY POSITION AND TITLE) AT PEER INSTITUTIONS. COMPENSATION FROM AN UNRELATED ORGANIZATION FORM 990, PART VII, SECTION A, LINE 1 AND/OR SCHEDULE J, PART II THE UNIVERSITY OF NORTHERN IOWA, AN UNRELATED ORGANIZATION, PAID ALL COMPENSATION FOR THE SIX INDIVIDUALS LISTED BELOW IN (A) AND (B) FOR THEIR SERVICES RENDERED TO THE FILING ORGANIZATION. (A) THE FILING ORGANIZATION DOES NOT REIMBURSE THE UNIVERSITY OF NORTHERN IOWA FOR COMPENSATION PAID TO LISA BARONIO AND JEAN CARLISLE. (B) THE FILING ORGANIZATION REIMBURSES THE UNIVERSITY OF NORTHERN IOWA FOR COMPENSATION PAID TO NATE CLAPHAM, NOREEN HERMANSEN, GINA TRIMBLE, AND STEVE GEARHART. COMPENSATION REIMBURSEMENTS ARE REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES ON FORM 990, PART IX, LINE 5 AS COMPENSATION OF CURRENT OFFICERS AND DIRECTORS. X 11 28142 FMV/Appraisal X 34 1025531 Stock Exch- Avg FMV X 3 1741 FMV X Salaries 1 1544278 ACTUAL X Auction items 191 99539 fmv X Equipment 7 52750 fmv X Meals 24 92401 fmv X Printing 7 21686 fmv X Supplies 11 32402 fmv X uniforms 2 4191 fmv X GIFT CERTIFICATES 1 2175 FMV false true false NUMBER OF EMPLOYEES ON FORM W-3 FORM 990, PART V, LINE 2A THE NUMBER OF EMPLOYEES LISTED AS BEING ON FORM W-3 IS THE TOTAL EMPLOYEE COUNT FOR THE FILING ORGANIZATION. WHILE THE UNIVERSITY OF NORTHERN IOWA IS THE COMMON PAYMASTER FOR UNI FOUNDATION, THE NUMBER OF EMPLOYEES ONLY INCLUDES THE EMPLOYEE COUNT FOR UNI FOUNDATION. BUSINESS OR FAMILY RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 -MARK OMAN AND DAVID OMAN, BOTH TRUSTEES HAVE A FAMILY RELATIONSHIP. -DON COFFIN AND MARY COFFIN, BOTH TRUSTEES HAVE A FAMILY RELATIONSHIP. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE FILING ORGANIZATION UTILIZES AN INDEPENDENT ACCOUNTING FIRM TO COMPLETE THE FORM 990 AND RELATED SCHEDULES. MANAGEMENT REVIEWS THE FORM 990. UPON MANAGEMENT APPROVAL OF THE FORM 990, THE AUDIT COMMITTEE REVIEWS THE ENTIRE FORM 990 AND SCHEDULES WITH THE OUTSIDE TAX PREPARER AT AN ON-CAMPUS COMMITTEE MEETING. THE AUDIT COMMITTEE CHAIR PRESENTS AN OVERVIEW OF THE FORM 990 TO THE FULL BOARD AT AN ON-CAMPUS MEETING. A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE IS DISTRIBUTED ANNUALLY TO TRUSTEES, OFFICERS AND STAFF. ALL ARE ASKED TO DISCLOSE RELATIONSHIPS AND/OR ORGANIZATIONAL COMMITMENTS TO ASSIST IN IDENTIFYING, MANAGING AND/OR REDUCING CONFLICTS OF INTEREST. QUESTIONNAIRES ARE REVIEWED BY THE PRESIDENT OF THE FOUNDATION OR A DESIGNEE FOR POTENTIAL CONFLICTS OF INTEREST. THE PRESIDENT OF THE FOUNDATION COMMUNICATES WITH NECESSARY INDIVIDUALS TO DETERMINE WHAT ACTION, IF ANY, MUST OCCUR, I.E., REFRAINING FROM BOARD VOTES, ETC. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT OF THE UNIVERSITY OF NORTHERN IOWA FOUNDATION (UNI FOUNDATION) ALSO HAS A UNIVERSITY APPOINTMENT AS THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT. SALARY FOR THIS POSITION IS PAID THROUGH UNIVERSITY GENERAL FUNDS. SALARY INCREASES FOR FACULTY, PROFESSIONAL STAFF AND ADMINISTRATORS ARE TO A LARGE EXTENT DETERMINED BY COLLECTIVE BARGAINING OF THE FACULTY UNION. THE AMOUNT OF SALARY INCREASE FOR THE UNI FOUNDATION PRESIDENT AND OTHER OFFICERS IS DETERMINED BY THE PRESIDENT OF THE UNIVERSITY IN CONSULTATION, AS NEEDED, WITH THE UNI FOUNDATION BOARD OF TRUSTEES. INCREASES ARE DETERMINED BY A VARIETY OF FACTORS, PRIMARILY THE ACHIEVEMENT OF MUTUALLY-AGREED UPON ANNUAL GOALS BY THE UNIVERSITY PRESIDENT AND THE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT/UNI FOUNDATION PRESIDENT. HUMAN RESOURCE SERVICES AT THE UNIVERSITY PROVIDES REGULAR UPDATES REGARDING SALARIES (BY POSITION AND TITLE) AT PEER INSTITUTIONS. ALL WRITTEN DOCUMENTATION IS HELD IN A LOCKED FILE (BOTH PAPER AND ELECTRONIC) WITHIN THE OFFICE OF THE UNI FOUNDATION PRESIDENT AND IS ONLY ACCESSIBLE WITH PERMISSION OF THE RESPECTIVE STAFF MEMBER AND THE UNI FOUNDATION PRESIDENT. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES TO NET ASSETS FORM 99, PART XI, LINE 9 PRESENT VALUE LIABILITY ACTUARIAL ADJUSTMENT ($291,974) Univ of Northern Iowa Research Fndn 205 Commons UNI Cedar Falls IA 506140282 391896362 Int Property IA 501(C)(3) 12-I UNI FNDN true University of Northern Iowa Properties C 205 Commons UNI Cedar Falls IA 506140282 391896366 Manage Prop IA 501(C)(3) 12-I UNI FNDN true Charitable Remainder Annuity Trusts (5) Trust IA UNIF true Charitable Remainder Unitrusts (10) Trust IA UNIF true false false false true false false false false false false false false false false false false true false false UNIVERSITY OF NORTHERN IOWA RESEARCH FNDN D 310000 LOAN