2019-11-13T09:24:21-06:00 2019-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-07-01 160743126 ROBERTS WESLEYAN COLLEGE % LAURIE J LEO ROBE 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 LAURIE J LEO CFO 2019-11-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420193175000004 2019-11-13 P F560D4A486E1B6265A73BA7576EDA83A4C287CC2 43DB6BABCD5765C21A853E601D85CE870D305F40 2018 2020-01-14 16:20:31Z DEANA L PORTERFIELD 2301 WESTSIDE DRIVE ROCHESTER NY 14624 58633722 false X WWW.ROBERTS.EDU X 1866 NY AS A COMMUNITY OF LEARNERS COMMITTED TO HISTORIC CHRISTIANITY, RWC SEEKS TO PREPARE THOUGHTFUL, SPIRITUALLY MATURE, SERVICE-ORIENTED PEOPLE WHO WILL TRANSFORM SOCIETY. 22 22 1307 69 6407 3594 4550927 3477370 47756473 47291135 652054 1037006 1364430 1764850 54323884 53570361 15922900 17183117 0 0 22083460 22785696 0 0 443086 17121057 16177092 55127417 56145905 -803533 -2575544 124340032 123366699 31656407 32094127 92683625 91272572 X AT ROBERTS, WE BELIEVE THE BEST EDUCATION ADDRESSES THE PERSON IN HIS OR HER ENTIRETY - AS A PHYSICAL, PSYCHOLOGICAL, SOCIAL, RATIONAL, AND SPIRITUAL BEING. A ROBERTS EDUCATION PRESUPPOSES BOTH THE COMPLEXITY OF THE WORLD AND THE DIVERSITY OF HUMAN NATURE. IT IS ONE IN WHICH THE STUDENTS INVESTIGATE THE AESTHETIC, HISTORIC, PHILOSOPHIC, SCIENTIFIC AND PROFESSIONAL DISCIPLINES. ROBERTS REMAINS COMMITTED TO INTEGRATING A CHRISTIAN WORLDVIEW AND LEARNING INTO EVERYDAY LIFE AND WORK. false false 50241324 17183117 49069772 ROBERTS PROVIDES 60 PLUS MAJORS AND CHRISTIAN LIBERAL ARTS PROGRAMS GROUNDED IN CHRISTIAN TRADITION. THE COLLEGE PREPARES STUDENTS FOR SERVICE TO HUMANITY IN BUSINESS, THE ARTS AND A VARIETY OF HUMAN SERVICE FIELDS. DURING THE 2019 FISCAL YEAR, OVER 1700 STUDENTS WERE ENROLLED. 50241324 true true false false false false false false false true true true false false true false true true true false true false false false true false false true true true true false false false false false false false false false false true false false false false true true true false false true 137 0 1307 true false true CJ false false false true true false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false NY X LAURIE J LEO 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 WILLIAM H CASTLE TRUSTEE 2.0 2.0 X 0 0 0 EMERSON U FULLWOOD TRUSTEE 2.0 2.0 X 0 0 0 RAMONA GRAHAM TRUSTEE 2.0 2.0 X 0 0 0 TIMOTHY R HARNER SECRETARY (STARTED 1/19) 2.0 2.0 X X 0 0 0 HOLLY M HILLBERG TRUSTEE (STARTED 1/19) 2.0 2.0 X 0 0 0 DAVID W HUGHES TRUSTEE 2.0 2.0 X 0 0 0 KEVIN W MANNOIA TRUSTEE 2.0 2.0 X 0 0 0 DUNCAN W O'DWYER TRUSTEE 2.0 2.0 X 0 0 0 DWIGHT M PALMER CHAIR (STARTED 1/19) 2.0 2.0 X X 0 0 0 E JOHN REINHOLD TRUSTEE 2.0 2.0 X 0 0 0 DAVID B RINKER TRUSTEE 2.0 2.0 X 0 0 0 MAURICIO F RIVEROS TRUSTEE 2.0 2.0 X 0 0 0 REV DAVID T ROLLER TRUSTEE 2.0 2.0 X 0 0 0 DR BARBARA J ROSE TRUSTEE 2.0 2.0 X 0 0 0 DEBORAH K SCHMIDT TRUSTEE 2.0 2.0 X 0 0 0 WESLEY R SKINNER JR TRUSTEE 2.0 2.0 X 0 0 0 WILLIAM J SMITH TRUSTEE (LEFT 12/18) 2.0 2.0 X 0 0 0 DR TERRY R TABER VICE CHAIR (STARTED 1/19) 2.0 2.0 X X 0 0 0 CARYL WENZKE TRUSTEE 2.0 2.0 X 0 0 0 DR DEBORAH J WHITE TRUSTEE 2.0 2.0 X 0 0 0 DANIEL D WOLFE TRUSTEE 2.0 2.0 X 0 0 0 MARY A WORBOYS-TURNER VICE CHAIR (LEFT 12/18) 2.0 2.0 X X 0 0 0 CHAD W GOODCHILD TRUSTEE 2.0 2.0 X 0 0 0 PAUL A LYSANDER TRUSTEE 2.0 2.0 X 0 0 0 DEANA PORTERFIELD PRESIDENT 50.0 4.0 X 192162 0 43198 LAURIE J LEO VP OF FINANCE AND CFO 40.0 5.0 X 144999 0 1450 DARRELL BELL JR VICE PRESIDENT FOR ADVANCEMENT 40.0 4.0 X 140943 0 11776 DAVID BASINGER CHIEF ACADEMIC OFFICER 40.0 0.0 X 116048 0 7041 594152 0 63465 6 false true false METZ CULINARY MANAGEMENT 2 WOODLAND DRIVE DALLAS PA 18612 FOOD SERVICE 2122176 RUFFALO NOEL LEVITZ PO BOX 718 DES MOINES IA 50303 ADVERTISING 143609 DAY AUTOMATION SYSTEMS 7931 RAE BLVD VICTOR NY 14564 FACILITY CONTROL 123163 BKD LLP 200 E MAIN ST STE 700 FORT WAYNE IN 46802 ACCOUNTING SERVICES 115957 JARVEE ASSOCIATES 1200 JEFFERSON ROAD SUITE 210 ROCHESTER NY 146233158 LEASING SERVICE 104800 5 110628 169028 3197714 57310 3477370 TUITION AND FEES 611310 42057513 42057513 SALES & SERVICES OF AUXILIARY ENTERPRISES 611310 4976001 4976001 OTHER PROGRAM REVENUE 611310 257621 257621 47291135 902776 6407 896369 0 0 0 0 0 5176672 5042442 134230 134230 134230 7132 110628 20919 -13787 -13787 0 0 0 0 0 0 OTHER REVENUE 611710 476059 476059 REIMBURSEMENTS 611710 1302578 1302578 1778637 53570361 49069772 6407 1016812 742500 742500 16440617 16440617 0 0 388080 337414 45004 5662 0 19412707 16878314 2251168 283225 18999 16519 2203 277 2965910 2578700 343938 43272 0 0 67357 67357 94865 94865 0 0 0 1450594 1261214 189380 738349 738349 936647 814365 108617 13665 405348 405348 0 1985780 1726530 230278 28972 702031 610379 81410 10242 0 81326 71756 9570 822339 725566 96773 0 3959709 3442756 459182 57771 338053 338053 ALL OTHER EXPENSES 1336136 1336136 ACDEMIC SUPPLIES, BOOKS, ETC. 482314 482314 EQUIPMENT AND EVENTS 2747860 2747860 ALLOWANCE FOR BAD DEBTS 28384 28384 56145905 50241324 5461495 443086 9106 9406 7203531 8491996 2990422 2460190 1306071 1246179 0 0 0 0 2472244 1948339 60800 42597 484089 568067 127072547 60294701 69644241 66777846 22325237 23454513 16439951 17058770 0 0 0 0 1404340 1308796 124340032 123366699 1500336 1439266 0 0 1970376 1894547 18262577 18536066 0 0 0 0 0 0 600 0 9922518 10224248 31656407 32094127 X 67907694 65364744 4941051 4060862 19834880 21846966 92683625 91272572 124340032 123366699 X -2575544 662429 502062 X false true X true true true X 27989144 568713 1079907 1105288 598713 27933763 25274561 2887836 950558 1047699 76112 27989144 23106171 735414 2179758 1037023 -290241 25274561 24164205 659413 -460113 964928 292406 23106171 22999998 2479819 -63686 913224 338702 24164205 0.35450 0.57280 0.07270 true true true 2005980 2005980 94786982 37337161 57449821 110302 86928 23374 23595220 18958104 4637116 6574063 3912508 2661555 66777846 6755334 F 3450129 F CASH SURRENDER VALUE LIFE INS. 672908 F INVESTMENT IN AFFILIATE 6180399 F 17058770 0 PRESENT VALUE OF ANNUITIES PAYABLE 1753471 INTEREST - RATE SWAP LIABILITY 442842 ASSET RETIREMENT OBLIGATION 667127 FUNDS HELD FOR NORTHEASTERN SEMINARY 3953639 REFUNDABLE GRANT 2839981 CAPITAL LEASE OBLIGATION 567188 10224248 37813092 662429 20919 683348 37129744 16440617 16440617 53570361 39726207 20919 20919 39705288 16440617 16440617 56145905 SCHEDULE D, ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART V, LINE 4 THE COLLEGE'S ENDOWMENT CONSISTS OF APPROXIMATELY 180 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, PREDOMINANTLY STUDENT SCHOLARSHIPS AND SYMPOSIUMS. SCHEDULE D, PART XI & XII, LINE 2D SPECIAL EVENT EXPENSE $ 20,919 SCHEDULE D, PART XI & XII, LINE 4B STUDENT FINANCIAL AID $ 16,440,617 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 ROBERTS WESLEYAN COLLEGE COMPLIES WITH ALL APPLICABLE NON-DISCRIMINATION LAWS AND IS COMMITTED TO OUR ENHANCEMENT OF HUMAN DIGNITY AND WORKPLACE DIVERSITY. THIS IS ADVERTISED IN EMPLOYMENT RELATED ADS AND ON OUR WEBSITE AT WWW.ROBERTS.EDU. SCHEDULE E, PART I, LINE 6A ROBERTS WESLEYAN RECEIVES GRANTS FROM BOTH FEDERAL AND NEW YORK STATE GOVERNMENTS. THIS INCLUDES AID ADMINISTERED THROUGH THE PERKINS LOAN AND PELL GRANT PROGRAMS, SEOG, AND COLLEGE WORK-STUDY (FEDERAL) AND BUNDY AID, TAP, AND NURSING GRANTS RECEIVED THROUGH NEW YORK STATE. THE COLLEGE PARTICIPATES IN THE FEDERAL DIRECT LOAN PROGRAM, WHICH PROVIDES LOANS TO ELIGIBLE STUDENTS SUBJECT TO FEDERAL LIMITATIONS AND CREDIT HISTORY OF THE INDIVIDUAL STUDENT. THESE AMOUNTS ARE USED IN DIRECT AND INDIRECT SUPPORT OF STUDENTS, TO HELP OFFSET, IN PART, THE COSTS OF TUITION, BOOKS AND OTHER COSTS OF ATTENDANCE. ADDITIONALLY, THE COLLEGE MAY RECEIVE CAPITAL GRANTS FROM BOTH FEDERAL AND STATE AGENCIES WHICH ARE USED TO HELP UPGRADE FACILITIES. Central America and the Caribbean Investments 5402087 5402087 5402087 true false false false false false RWC GOLF TOURN 97990 95440 2550 201 6640 5940 150 290 ATH. GOLF TOURN 19770 15188 4582 437 6380 235 646 0 117760 110628 7132 638 13020 6175 150 936 20919 -13787 true NORTHEASTERN SEMINARY 2265 WESTSIDE DRIVE ROCHESTER NY 14624 161554414 501C(3) 742500 SUPPORT 1 SCHOLARSHIP ASSISTANCE 1482 16440617 SCHEDULE I, PART I, LINE 2 OUR FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS TO STUDENTS BASED ON SUBMITTED FAFSA DATA AND ACADEMIC PERFORMANCE. THE FINANCIAL AID OFFICE IS RESPONSIBLE FOR ENSURING COMPLIANCE WITH ALL RELEVANT STATE AND FEDERAL REQUIREMENTS RELATIVE TO GRANT-BASED AID. THIS SCHOLARSHIP ASSISTANCE TO STUDENTS REDUCES THE NET AMOUNT PAYABLE TO THE COLLEGE. X X X true true X X X false false false false false false false false false DEANA PORTERFIELD PRESIDENT 188963 0 3199 20457 22741 235360 0 DARRELL BELL JR VICE PRESIDENT FOR ADVANCEMENT 140943 0 0 0 11776 152719 0 SCHEDULE J, PART I, LINE 1A THE PRESIDENT OF ROBERTS IS CONSIDERED A KEY REPRESENTATIVE OF THE COLLEGE AND THEREFORE TRAVEL COSTS RELATED TO CERTAIN OFFICIAL COLLEGE MEETINGS ARE NONTAXABLE TO THE PRESIDENT. THE COLLEGE PRESIDENT RESIDES IN COLLEGE PROVIDED HOUSING WHICH ALSO SERVES AS A PLACE FOR MEETINGS WITH COLLEGE GUESTS, STUDENTS, DONORS, AND ALUMNI AT VARIOUS TIMES THROUGHOUT THE YEAR. THE COLLEGE PAYS ANNUAL DUES FOR THE PRESIDENTS DINING CLUB MEMBERSHIP TO PROVIDE A QUALITY, OFF-CAMPUS MEETING VENUE. THE PRESIDENT IS THE ONLY INDIVIDUAL ABLE TO USE, SOLELY FOR COLLEGE RELATED PURPOSES. A MONROE COUNTY INDUSTRIAL DEVELOPMENT CORPORATION 510188852 2014-03-14 26000000 SCIENCE & NURSING BUILDING false false false A 8009199 0 26000000 0 293818 0 520502 0 0 19471547 0 0 2017 false false false true A false false false false 0 false false false false A false false false false true false 0 false 0 false false A false SUPPLEMENTAL INFORMATION ROBERTS WESLEYAN COLLEGE HAS ANSWERED NO TO PART III LINE 9, PART IV LINE 7, AND PART V. THE COLLEGE IS IN THE PROCESS OF ESTABLISHING POLICIES AND PROCEDURES. X 1 57310 FMV false false false FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL WITH THE MEMBERS OF THE BOARD'S BUSINESS AFFAIRS COMMITTEE. THE FULL BOARD ALSO HAS ACCESS TO THE DRAFT FORM 990 ON A CORPORATE INTRANET PORTAL AND AN INDEPENDENT ACCOUNTING FIRM ALSO REVIEWS THE 990 BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICABLE TIME. NO TRUSTEE SHALL VOTE ON ANY MATTER, UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH THE TRUSTEE HAS A CONFLICT OF INTEREST. THE MINUTES OF SUCH MEETING SHALL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING. ANY TRUSTEE WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD OR COMMITTEE TO RESOLVE THE QUESTIONS BY MAJORITY VOTE. A REPORT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS UNDERTAKEN BY THE FINANCE OFFICE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A & 15B AN ANNUAL COMPENSATION REVIEW IS PREFORMED FOR THE PRESIDENT BY THE BOARD'S COMPENSATION COMMITTEE AND THE VICE PRESIDENT OF ADMINISTRATION. THE REVIEW INCLUDES INFORMATION FROM PEER AND INDUSTRY DATA TO DETERMINE EQUITABLE, COMPETITIVE COMPENSATION. THIS COMES FROM BOTH LOCAL AND NATIONAL PAY DATABASES. GENERALLY, SALARIES ARE TIED TO A COMBINATION OF CUPA, ATS, AND LOCAL BENCHMARKS. THE COMPENSATION REVIEW WAS CONDUCTED BY THE COMPENSATION COMMITTEE IN 2018. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS CHANGE IN ACCOUNTING ESTIMATE 191,746 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS (11,301) CHANGE IN LOSS ON INTEREST RATE SWAP CONTRACTS (33,694) INCOME FROM AFFILIATES 355,311 TOTAL 502,062 NORTHEASTERN SEMINARY 2265 WESTSIDE DRIVE ROCHESTER NY 14624 161554414 EDUCATION NY 501(C)(3) 2 RWC true HOUSING DEVELOPMENT FOUNDATION INC 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161583317 HOUSING NY 501(C)(3) 10 NA false true true false false true false false false false true true false true true true true true true true NORTHEASTERN SEMINARY R 3953639 ENDOWMENT HOUSING DEVELOPMENT FOUNDATION INC A 1098215 FMV NORTHEASTERN SEMINARY B 400000 FMV NORTHEASTERN SEMINARY E 1076311 FMV