2020-06-29T17:41:30-05:00 2019-06-30 592922169 SALTMARSH CLEAVELAND & GUND 900 NORTH 12TH AVENUE PENSACOLA FL 32501 990 2018-07-01 596166292 UNIVERSITY OF WEST FLORIDA FOUNDATION INC UNIV 8504743118 11000 UNIVERSITY PKWY BLDG 12 PENSACOLA FL 325145732 DANIEL LUCAS CHIEF FINANCIAL OFFICER 8504743880 2020-06-15 1 MOLLY MURPHY CPA P00985783 8504358300 2020-06-15 170.249.129.82 2020-06-15 13:28:05 CD P 452A6CFF0E2F5347A4794400FD4BE2CB06412856 89546EE84CB84219192CE8C6F00551EC6B1473BC 2018 2020-04-17 16:48:07Z DANIEL LUCAS 11000 UNIVERSITY PKWY BLDG 12 PENSACOLA FL 325145732 37335021 0 X WWW.UWF.EDU/FOUNDATION X 1965 FL SOLICITING, RECEIVING, AND ADMINISTERING GIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR SCIENTIFIC, EDUCATIONAL, AND CHARITABLE PURPOSES, ALL FOR THE ADVANCEMENT OF THE UNIVERSITY OF WEST FLORIDA AND ITS OBJECTIVES. 25 21 0 0 -3176 -3176 13207846 7224138 9209029 8789053 5414082 7120176 23353 90273 27854310 23223640 1947358 1481751 0 0 5081883 5011439 34025 26203 476206 12204671 11998537 19267937 18517930 8586373 4705710 171323735 165874904 49307835 48615882 122015900 117259022 X TO SOLICIT, RECEIVE AND ADMINISTER GIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR THE SCIENTIFIC, EDUCATIONAL, AND CHARITABLE PURPOSES ALL FOR THE ADVACEMENT OF THE UNIVERSITY OF WEST FLORIDA (UWF) AND IT'S OBJECTIVES. TO PROMOTE AND SUPPORT EDUCATION, EDUCATIONAL FACILITIES AND THE STUDENT HOUSING SYSTEM. 0 0 9775649 8980297 STUDENT HOUSING PROGRAMS - THE UWF DEPARTMENT OF HOUSING AND RESIDENCE LIFE (HOUSING) PROVIDES HOUSING FOR APPROXIMATELY 11%, I.E. OVER 1,361 STUDENTS AND 77 STUDENT STAFF, OF THE UNIVERSITY'S STUDENT BODY OF 12,850. OCCUPANCY OF RESIDENCE HALLS IS TO MEET STUDENTS' NEEDS FOR CAMPUS HOUSING. IN ADDITION TO RESIDENTIAL SERVICES, HOUSING OFFERS OVER 1,114 EDUCATIONAL AND SOCIAL PROGRAMS DESIGNED TO ENHNACE THE STUDENTS' LEARNING ENVIRONMENT AS WELL AS ENRICH THE STUDENTS' COLLEGE EXPERIENCE. 1481751 1481751 STUDENT SCHOLARSHIP PROGRAM - THE UWF FOUNDATION AWARDED SCHOLARSHIPS TO 1,229 UWF STUDENTS. THESE SCHOLARSHIPS HELPED TO ENSURE THOSE STUDENTS GAINED A HIGHER EDUCATION. ONE SCHOLARSHIP PROMOTED DURING THE YEAR WAS THE FIRST GENERATION SCHOLARSHIP. THIS SCHOLARSHIP ENABLES STUDENTS WHO ARE FIRST GENERATION IN THEIR FAMILY TO ATTEND COLLEGE TO BE ABLE TO AFFORD COLLEGE TUITION. THE FOUNDATION RAISED AND AWARDED $393,087 OF FIRST GENERATION SCHOLARSHIPS DURING THE YEAR. 556514 EMINENT SCHOLARS AND PROFESSORSHIPS - THE UWF FOUNDATION HAD 5 DISTINGUISHED PROFESSORS DURING THE FISCAL YEAR. THE PROFESSORSHIPS HELPED TO ADVANCE THE EDUCATIONAL MISSION OF THE UNIVERSITY BY HAVING DISTINGUISHED AND SPECIALIZED PROFESSORS TEACH STUDENTS. 4455903 ALL OTHER PROGRAMS: THE UWF FOUNDATION HAS AGENCY ACCOUNTS WHICH SUPPORT THE MISSION OF CERTAIN DEPARTMENTS AND COLLEGES WITHIN THE UNIVERSITY. THESE ACCOUNTS PRIMARILY CONSIST OF DONATED FUNDS TO HELP SUPPORT FACULTY SALARIES, STUDENT SCHOLARSHIPS, LEARNING ENVIRONMENTS, PROFESSIONAL DEVELOPMENT, AND LECTURES. 4455903 16269817 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 1 1 0 0 1 0 1 1 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 92 0 1 0 0 1 CJ 0 0 0 1 1 0 1 0 0 0 X 25 21 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 AK AZ CA CO HI KY LA ME MD MA MI MN NH NJ NY OH OK OR SC UT WA WV WI DC AR MO MS ND NH X X DANIEL LUCAS 8504743380 11000 UNIVERSITY PARKWAY BLDG 12 PENSACOLA FL 32514 BRETT BARROW ALUMNI BOARD REP 0.20 X 0 0 0 BRUCE VREDENBURG CURRENT DIRECTOR 0.30 X 0 0 0 CHRIS RONEY CURRENT DIRECTOR 0.20 X 0 0 0 CONNIE BOOKMAN CURRENT DIRECTOR 0.20 X 0 0 0 DAVE PEADEN CURRENT DIRECTOR 0.20 X 0 0 0 DAVID CLEVELAND BOT REP 0.30 X 0 0 0 DAVID HIGHTOWER BOD TREASURER 0.30 X X 0 0 0 DEE DEE DAVIS CURRENT DIRECTOR 0.20 X 0 0 0 DOUG DOBSON CURRENT DIRECTOR 0.20 X 0 0 0 GAIL DORSEY BOD CHAIR 0.30 X X 0 0 0 GORDON SPRAGUE BOD PAST CHAIR 0.20 X 0 0 0 JAMES HOSMAN CURRENT DIRECTOR 0.30 X 0 0 0 JASON CRAWFORD BOD VICE CHAIR 0.40 X X 0 0 0 JILL THOMAS CURRENT DIRECTOR 0.20 X 0 0 0 JOHN GORMLEY CURRENT DIRECTOR 0.20 X 0 0 0 KATHIE JEFFCOAT CURRENT DIRECTOR 0.30 X 0 0 0 MARTHA SAUNDERS UWF PRESIDENT 1.00 39.00 X 0 474162 130636 RICHARD PETERSON SECRETARY 0.20 X X 0 0 0 RICK BYARS CURRENT DIRECTOR 0.30 X 0 0 0 SHERRY SCHNEIDER FACULTY SENATE REP 0.10 X 0 0 0 TIM HAAG CURRENT DIRECTOR 0.30 X 0 0 0 TODD ZABORSKI CURRENT DIRECTOR 0.20 X 0 0 0 TRIP MAYGARDEN CURRENT DIRECTOR 0.20 X 0 0 0 WILLIAM RONE CURRENT DIRECTOR 0.20 X 0 0 0 ZENANI JOHNSON SGA REPRESENTATIVE 0.10 X 0 0 0 DANIEL LUCAS CFO 0.40 39.60 X 0 157332 29445 EVA BUTTS DIRECTOR 0.40 39.60 X 0 68807 13604 HOWARD REDDY FOUNDATION PRESIDENT 0.40 39.60 X 0 235340 59594 CHULA KING PROFESSOR 1.00 40.00 X 0 256011 38432 DOUG WAGGLE PROFESSOR 1.00 40.00 X 0 208289 32205 GEORGE ELLENBERG PROVOST/SR. VICE PRESIDENT 1.00 40.00 X 0 305151 40242 JUDITH BENSE FORMER UWF PRESIDENT 1.00 40.00 X 0 303008 38848 PAMELA NORTHRUP FORMER VICE PRESIDENT 1.00 40.00 X 0 240828 57188 0 2248928 440194 0 1 1 0 JANI-KING 122 WEST PINE STREET PONCHATOULA LA 70454 JANITORIAL SERVICES 612610 PEOPLES PAINTING COMPANY 9931 HARLINGTON ST CANTONMENT FL 32533 PAINTING SERVICES 260930 WILSON FLOOR COVERING OF PENSACOLA INC PO BOX 2545 3800 LIGGETT STREET PENSACOLA FL 32513 FLOOR SERVICES 185284 CHARTWELLS 11000 UNIVERSITY PARKWAY BLDG 22 PENSACOLA FL 32514 DINING SERVICES 174905 COX COMMUNICATIONS PO BOX 9001078 LOUISVILLE KY 40290 PHONE SERVICES 162185 5 685555 6538583 1177711 7224138 RENTAL INCOME - HOUSING 721310 8526791 8526791 RENTAL INCOME - OTHER 900099 262262 262262 8789053 1705851 191244 -3176 1517783 19464 19464 19525706 14111381 5414325 5414325 5414325 MISCELLANEOUS OTHER INCOME 900099 70809 70809 70809 23223640 8980297 -3176 7022381 1481751 1481751 5011439 3521563 1300520 189356 9211 5612 3599 72904 12524 60380 120000 30000 90000 26203 26203 231411 5093 226318 571950 563733 8217 486998 429266 12562 45170 560944 491118 -19110 88936 1119735 1108961 5848 4926 600397 459376 44888 96133 111724 87237 8974 15513 1649744 1649744 3220778 3220778 233969 213477 20492 REPAIR/MAINTENANCE/SUPP 1562089 1562089 UNIVERSITY/STAFF SUPPOR 1081956 1081956 BAD DEBT EXPENSE 18760 18760 345967 326779 9219 9969 18517930 16269817 1771907 476206 1725 1725 12822148 9471725 7336118 4050720 581531 622782 203330 225361 88492130 36465696 53579283 52026434 76640024 78234240 15209589 16320853 4949987 4921064 171323735 165874904 739080 677407 45725667 43700223 2843088 4238252 49307835 48615882 X 0 0 0 0 122015900 117259022 122015900 117259022 171323735 165874904 X 4705710 -2016629 -6752075 -693884 X X 0 1 X 1 0 X 4606008 12421107 17887299 13207846 6046427 54168687 4606008 12421107 17887299 13207846 6046427 54168687 54168687 1015836 1091887 1027209 1283955 1514607 5933494 179844 218712 415075 164 813795 60915976 0.88920 0.89380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 120000 120000 19115850 19235850 1000000 250000 0 0 935897 1000000 1000000 1000000 3935897 5903846 65000 95000 120000 120000 400000 233974 250000 250000 250000 983974 1475961 6391088 0 79178331 1362725 -1246491 -2895258 76399307 74696741 1580391 5837844 -2936645 79178331 61758523 7022309 8561587 -2645678 74696741 62812538 4875354 -3704533 878237 -2224836 61758523 64344233 378256 1316376 -863004 -1270556 -1058646 62812538 0.20570 0.79430 0 0 3059483 3059483 84480870 35977748 48503122 501957 487948 14009 449820 449820 52026434 COMMINGLED FUNDS 9382267 F PRIVATE EQUITY & CREDIT FUNDS 3241312 F REAL ESTATE INVESTMENT TRUSTS 3097625 F CERTIFICATES OF DEPOSIT 599649 F 16320853 SPLIT INTEREST AGREEMENTS 3064745 DUE TO WEST FORIDA HISTORIC TRUST, INC. 1173507 4238252 X 21231047 -2016629 24036 -1992593 23223640 0 23223640 19235850 717920 717920 18517930 0 18517930 PART III, LINE 1A: TANGLEWOOD - WORKS OF ART PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN INVESTMENT ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE FOUNDATION QULAIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CASH SURRENDER VALUE 24,036. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON IMPAIRMENT OF CAPITAL ASSETS 417,643. LOSS ON TRANSFER OF CAPITAL ASSETS 300,277. 0 CENTRAL AMERICA AND CARIBBEAN INVESTMENT 11994518 EAST ASIA AND THE PACIFIC STUDY ABROAD SCHOLARSHIPS 4750 EUROPE STUDY ABROAD SCHOLARSHIPS 23000 CENTRAL AMERICA AND CARIBBEAN SCHOLARSHIPS 35547 EUROPE SCHOLARSHIPS 17150 EAST ASIA AND THE PACIFIC SCHOLARSHIPS 3700 NORTH AMERICA SCHOLARSHIPS 1000 SOUTH ASIA SCHOLARSHIPS 870 SOUTH AMERICA SCHOLARSHIPS 85885 SUB-SAHARAN AFRICA SCHOLARSHIPS 13312 MIDDLE EAST AND NORTH AFRICA SCHOLARSHIPS 6745 0 0 0 0 0 0 12080535 105942 12186477 SCHOLARSHIPS - STUDY ABROAD EUROPE FUNDS ON DEPOSIT N/A SCHOLARSHIPS - STUDY ABROAD EAST ASIA & PACIFIC FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY EAST ASIA & PACIFIC FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY CENTRAL AMERICA/CARIBBEAN FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY EUROPE FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY SUB-SAHARAN AFRICA FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY SOUTH AMERICA FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY SOUTH ASIA FUNDS ON DEPOSIT N/A SCHOLARSHIPS - AT UNIVERSITY NORTH AMERICA FUNDS ON DEPOSIT N/A 0 0 0 0 0 0 X X X X X X 1 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI 0 SCHOLARSHIPS 1229 1481751 FAIR MARKET VALUE PART I, LINE 2 SCHOLARSHIPS AND GRANTS ARE AWARDED BY THE FOUNDATION THROUGH THE UNIVERSITY OF WEST FLORIDA ("UWF"). UWF ADHERS TO ESTABLISHED DONOR, STATE AND FEDERAL GUIDELINES. UWF DIRECTS ALL SCHOLARSHIP AND GRANT PAYMENTS. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 MARTHA SAUNDERS UWF PRESIDENT 0 350945 0 74218 0 48999 0 122195 0 8441 0 604798 0 0 DANIEL LUCAS CFO 0 135402 0 4000 0 17930 0 12753 0 16692 0 186777 0 0 HOWARD REDDY FOUNDATION PRESIDENT 0 204241 0 31099 0 0 0 41060 0 18534 0 294934 0 0 CHULA KING PROFESSOR 0 252011 0 4000 0 0 0 21740 0 16692 0 294443 0 0 DOUG WAGGLE PROFESSOR 0 208289 0 0 0 0 0 0 0 0 0 208289 0 0 GEORGE ELLENBERG PROVOST/SR. VICE PRESIDENT 0 239279 0 52042 0 13830 0 21649 0 18593 0 345393 0 0 JUDITH BENSE FORMER UWF PRESIDENT 0 299008 0 4000 0 0 0 31029 0 7819 0 341856 0 0 PAMELA NORTHRUP FORMER VICE PRESIDENT 0 236828 0 4000 0 0 0 47838 0 9350 0 298016 0 0 A UNIVERSITY OF WEST FLORIDA FOUNDATION INC SERIES 2016A 596166292 915241AX1 2016-12-14 28994560 REFUND SERIES 2009 CONSTRUCTION BOND AND SERIES 2011 DORMATORY REVENUE BONDS 1 0 0 B UNIVERISTY OF WEST FLORIDA FOUNDATION INC SERIES 2016B 596166292 000000000 2016-12-14 8635000 EXCHANGE FOR THE ESC. COUNTY HOUSING FINANCE AUTHORITY 2016 DORM. REV. BONDS 0 0 0 C UNIVERSITY OF WEST FLORIDA FOUNDATION INC SERIES 2016C 596166292 000000000 2016-12-14 13683345 EXCHANGE FOR THE ESC. COUNTY HOUSING FINANCE AUTHORITY 2015 DORM. REV. BONDS 0 0 0 A 28994560 29702310 292250 1 1 1 1 B 8635000 0 0 1 1 C 13683345 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 SCHEDULE K SUPPLENTAL INFORMATION DURING FISCAL YEAR 2017, THE FOUNDATION PUBLICALLY ISSUED ADVANCED REFUNDING REVENUE BONDS (SERIES 2016A) OF $28,000,000 TO DEFEASE THE SERIES 2009 AND 2011 OUTSTANDING HOUSING REVENUE BONDS FOR THE PURPOSE OF CONSOLIDATION AND TO ACHIEVE DEBT SERVICE COVERAGE SAVINGS. ADDITIONALLY, ESCAMBIA COUNTY HOUSING FINANCE AUTHORITY WAS REMOVED AS A SPONSOR. THE FOUNDATION HAS PLACED THE PROCEEDS FROM THE REFUNDING IN IRREVOCABLE ESCROW ACCOUNTS WITH TRUST AGENT TO ENSURE PAYMENT OF DEBT SERVICE OF THE REFUNDED BONDS. SIMULTANEOUS WITH THE ISSUE OF THE SERIES 2016A, THE SERIES 2010 AND 2015 BONDS WERE REISSUED BY PRIVATE PLACEMENT TO THE EXISTING HOLDERS UNDER SERIES 2016B AND SERIES 2016C, RESPECTIVELY. THE TERMS REMAIN SUBSTANTIALLY THE SAME WITH THE EXCEPTION OF REMOVAL OF ESCAMBIA COUNTY HOUSING FINANCE AUTHORITY AS SPONSOR. PART II PROCEEDS: COLUMN A (3) GROSS PROCEEDS FOR THE SERIES 2016A EXCEEDS ISSUE PRICE AS PROCEEDS INCLUDE RELEASED RESERVE FUNDS FROM SERIES 2009. X 80 67735 IMMEDIATE SALE-3RD PARTY X 4 424421 SALE, PRICE AVERAGING X SHARED SERVICES 1 685555 COST 0 1 1 PART I, LINE 32B: SCHEDULE M, LINE 32B: THE FOUNDATION CONTRACTS WITH CHARITABLE ADULT RIDES & SERVICES ("CARS") TO OPERATE ITS VEHICLE DONATION PROGRAM. CARS ACTS AS FOUNDATION'S AUTHORIZED AGENT TO ACCEPT DONATED VEHICLES AND SUBSEQUENTLY SELL THEM AT DEALERS, WHOLESALERS OR AT AUCTIONS. SUBSEQUENT TO THE SALE OF THE VEHCILE(S),CARS REMITS TO THE FOUNDATION PROCEEDS LESS APPLICABLE COMMISSIONS. SCHEDULE M, LINES 1 THROUGH 28: THE NUMBER OF ITEMS RECEIVED ARE REPORTED IN LINES 6, 9 AND 25. THE VALUE OF THE CONTRIBUTIONS RECEIVED ARE REPORTED IN LINES 6 ,9 AND 25. FORM 990, PART VI, SECTION A, LINE 7B BOG MUST APPROVE THE FOUNDATION BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY FOUNDATION STAFF IN CONSULTATION WITH CFO AND SELECTED BOARD OF DIRECTORS. AFTER IMPLEMENTING COMMENTS AND SUGGESTIONS, FOUNDATION STAFF PREPARES THE FORM 990 FOR FILING. A COPY OF FORM 990 IS POSTED TO FOUNDATION'S WEBSITE AND DITRIBUTED TO BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH BOARD MEMBER RECEIVES A CONFLICT OF INTEREST QUESTIONNAIRE. ALL BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SIGN THE QUESTIONNAIRE. BOARD MEMBERS OR OFFICERS WHO HAVE DECLARED OR HAVE BEEN FOUND TO HAVE A CONFLICT OF INTEREST SHALL REFRAIN FROM CONSIDERATION OF PROPOSED TRANSACTIONS, UNLESS FOR SPECIAL REASONS THE BOARD OR ADMINISTRATION REQUESTS INFORMATION OR INTERPRETATION. PERSONS WITH CONFLICTS SHALL NOT VOTE OR PARTICIPATE IN DISCUSSION. ANY PROPOSED TRANSACTION IN WHICH A CONFLICT OF INTEREST HAS BEEN DECLARED OR FOUND TO EXIST MUST BE APPROVED BY A MAJORITY OF THE DISINTERESTED MEMBERS OF THE BOARD OR THE APPROPRIATE COMMITTEE OF THE BOARD AFTER DISCLOSURE OF THE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE UNIVERSITY OF WEST FLORIDA'S BOARD OF TRUSTEES DETERMINES AND APPROVES ALL COMPENSATION. THE DETERMINATION INCLUDES CONSIDERING COMPENSATION RELATIVE TO THE MARKET LEVEL FOR THE JOB. CONSIDERATION MAY BE GIVEN TO SUBSTANTIAL, DIRECTLY RELATED EXPERIENCE AND COMPARABLE INTERNAL SALARIES, WHICH MAY INCLUDE FACTORS SUCH AS JOB PERFORMANCE AND LEVEL OF RESPONSIBILITY. FORM 990, PART VI, SECTION C, LINE 19 THE FONDATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH THEIR WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE 24,036. LOSS ON IMPAIRMENT OF CAPITAL ASSET -417,643. LOSS ON TRANSFER OF CAPITAL ASSET -300,277. IN PRIOR REPORTING YEARS, THE FOUNDATION REPORTED FOLLOWING THE STANDARDS OF ACCOUNTING AND FINANCIAL REPORTING PRESCRIBED FOR NONPROFIT ORGANIZATIONS AS PRESCRIBED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB"). CHANGES MADE TO SECTION 1004.28, FLORIDA STATUTES INCREASED THE UNIVERSITY'S GOVERNANCE AND OVERSIGHT REQUIRING THE FOUNDATION TO FOLLOW STANDARDS OF ACCOUNTING AND FINANCIAL REPORTING THAT ARE GENERALLY ACCEPTED FOR GOVERNMENTAL ENTITIES. IN THESE FINANCIAL STATEMENTS, MANAGEMENT HAS RESTATED THE PRIOR PERIOD IN ACCORDANCE WITH THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD ("GASB"). THAT ADJUSTMENT IS REPORTED IN PART XI AND PRIOR AMOUNTS WITHIN REMAIN AS REPORTED. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED. UNIVERSITY OF WEST FLORIDA 11000 UNIVERSITY PARKWAY PENSACOLA FL 32514 592976783 HIGHER EDUCATION FL 115(1) N/A N/A 0 WEST FLORIDA HISTORIC TRUST INC 120 CHURCH STREET PENSACOLA FL 32501 237009319 HISTORIC PRESERVATION FL 501(C)(3) 170(B)(1)(A)(IV) N/A 0 UWF BUSINESS ENTERPRISES INC 11000 UNIVERSITY PARKWAY BUILDING 1 PENSACOLA FL 32514 320367342 HIGHER ED DEVELOPMENT FL 501(C)(3) 170(B)(1)(A)(V) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 1 WEST FLORIDA HISTORIC TRUST INC (INVESTMENT HELD BY THE UNIV R 1173507 ACCRUAL ACCOUNTING UNIVERSITY OF WEST FLORIDA (CASH BALANCES HELD BY THE UNIVERSITY) S 387149 ACCRUAL ACCOUNTING UNIVERSITY OF WEST FLORIDA (SALARIES AND RELATED COSTS) O 685555 ACCRUAL ACCOUNTING UNIVERSITY OF WEST FLORIDA (SCHOLARSHIPS AND PROGRAM SERVICES) N 1481751 ACCRUAL ACCOUNTING UNIVERSITY OF WEST FLORIDA (FUNDRAISING) L 476206 ACCRUAL ACCOUNTING