2018-11-12T15:49:33-06:00 2018-06-30 390758449 WIPFLI LLP 4890 OWEN AYRES COURT SUITE 200 EAU CLAIRE WI 54701 990 2017-07-01 390978445 VITERBO UNIVERSITY VITE 6087963856 900 VITERBO DRIVE LA CROSSE WI 54601 TODD M ERICSON SECRETARY/TREASURER 6087963856 2018-11-12 1 DAN WALKER CPA P01342660 7158323407 2018-11-12 137.26.200.211 2018-11-12 11:46:22 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 339DBD6AA22906A02564AC3E0898F6D6F68BCEC4 2017 2019-02-21 02:37:17Z GLENA G TEMPLE 900 VITERBO DRIVE LA CROSSE WI 54601 96677792 0 0928 X WWW.VITERBO.EDU X 1890 WI THE VITERBO UNIVERSITY COMMUNITY PREPARES STUDENTS FOR FAITHFUL SERVICE AND ETHICAL LEADERSHIP 31 30 1485 50 0 0 2961554 3918132 56060856 55940137 2466636 2839924 91594 112972 61580640 62811165 16366683 16551576 0 0 25697114 25674112 0 0 967065 16974886 16575398 59038683 58801086 2541957 4010079 115564485 118706907 16836277 15096793 98728208 103610114 X FOUNDED AND SPONSORED BY THE FRANCISCAN SISTERS OF PERPETUAL ADORATION, VITERBO IS A CATHOLIC, FRANCISCAN UNIVERSITY IN THE LIBERAL ARTS TRADITION. THE VITERBO UNIVERSITY COMMUNITY PREPARES STUDENTS FOR FAITHFUL SERVICE AND ETHICAL LEADERSHIP 0 0 30179709 16551576 49154651 INSTRUCTION - POST-SECONDARY EDUCATION, WITH PROGRAMS FOR TRADITIONAL UNDERGRADUATE STUDENTS, ACCELERATED PROGRAMS FOR WORKING ADULTS, AND GRADUATE EDUCATION FOR APPROXIMATELY 2,500 STUDENTS. 6676292 117094 STUDENT SERVICES - STUDENT SUPPORT SERVICES PROVIDED FOR ALL STUDENTS, INCLUDING STUDENT ACTIVITIES, REGISTRAR, ADMISSIONS, FINANCIAL AID, HEALTH SERVICES, ATHLETICS, LEARNING CENTER, AND CAREER SERVICES. 3965176 AUXILIARY SERVICES - RESIDENCE HALLS AND FOOD SERVICE PROGRAMS, SERVING A RESIDENTIAL CAPACITY OF APPROXIMATELY 700 STUDENTS. 4286649 665144 ACADEMIC SUPPORT, FINE ARTS, AND OTHER PUBLIC SERVICES 4286649 665144 45107826 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 102 0 1 1485 1 0 0 0 0 0 0 0 0 X 31 30 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X TODD M ERICSON 6087963856 900 VITERBO DRIVE LA CROSSE WI 54601 BERNARD P ALDRICH TRUSTEE 1.00 X 0 0 0 GERALD A BALDNER TRUSTEE 1.00 X 0 0 0 ANTHONY J BINSFELD TRUSTEE 1.00 X 0 0 0 JAMES G BIRNBAUM TRUSTEE 1.00 X 0 0 0 SR GEORGIA JO CHRISTENSEN FSPA TRUSTEE 1.00 X 0 0 0 SUE CHRISTOPHERSON TRUSTEE 1.00 X 0 0 0 ANDREW DAHL TRUSTEE 1.00 X 0 0 0 CONNIE DELANEY TRUSTEE 1.00 X 0 0 0 S MARIE D DES JARLAIS FSPA TRUSTEE 1.00 X 0 0 0 SR SUE M ERNSTER FSPA TRUSTEE 1.00 X 0 0 0 DANIEL GELATT TRUSTEE 1.00 X 0 0 0 SR MARY ANN GSCHWIND FSPA TRUSTEE 1.00 X 0 0 0 MARGARET HAMMELL TRUSTEE 1.00 X 0 0 0 KENT C HANDEL TRUSTEE 1.00 X 0 0 0 DEAN H JANKE TRUSTEE 1.00 X 0 0 0 TIMOTHY J JOHNSON MD TRUSTEE 1.00 X 0 0 0 S KAREN E KAPPELL FSPA TRUSTEE 1.00 X 0 0 0 SR ROMANA KLAUBAUF FSPA TRUSTEE 1.00 X 0 0 0 GREGORY A LIND TRUSTEE 1.00 X 0 0 0 RICHARD T LOMMEN JR TRUSTEE 1.00 X 0 0 0 LEE'ANN MATHY TRUSTEE 1.00 X 0 0 0 JOHN T MCHUGH TRUSTEE 1.00 X 0 0 0 S LUCY ANN MEYER FSPA TRUSTEE 1.00 X 0 0 0 KATHLEEN M MITCHELL FSPA TRUSTEE 1.00 X 0 0 0 FR PATRICK MURPHY TRUSTEE 1.00 X 0 0 0 SCOTT RATHGABER MD TRUSTEE 1.00 X 0 0 0 KOURTNEY RATLIFF GIBSON TRUSTEE 1.00 X 0 0 0 JACK C RUSCH TRUSTEE 1.00 X 0 0 0 BARBARA A SKOGEN TRUSTEE 1.00 X 0 0 0 BRIAN R SOLLER TRUSTEE 1.00 X 0 0 0 DONALD J WEBER TRUSTEE 1.00 X 0 0 0 GLENA TEMPLE PRESIDENT 40.00 X X 244450 0 19720 TODD ERICSON SECRETARY/TREASURER 40.00 X 147696 0 24886 TRACY STEWART VICE PRESIDENT ACADEMIC AFFAIRS 40.00 X 63648 0 3685 WENDELL SNODGRASS VP ADVANCEMENT UNIV RELATI 40.00 X 138790 0 24352 THOMAS KNOTHE DEAN, COLLEGE OF BUSINESS 40.00 X 118009 0 22752 TIMOTHY SCHORR DEAN, COLLEGE OF ARTS AND 40.00 X 111933 0 12986 RICHARD ARTMAN PAST PRESIDENT 40.00 X 289457 0 30284 1113983 0 138665 14 1 1 0 ARAMARK PO BOX 198532 ATLANTA GA 30384 FOOD SERVICE 1896797 WINONA HEATING VENTILATING 374 E 2ND ST WINONA MN 55987 CONSTRUCTION SERVICES 481081 FOWLER HAMMER 313 MONITOR ST LA CROSSE WI 54603 CONSTRUCTION SERVICES 326674 CONVERGE CONSULTING 415 12TH AVE SE STE 100 CEDAR RAPIDS IA 52401 ADVERTISING 180664 3RT NETWORKS 3600 HWY 157 STE 205 LA CROSSE WI 54601 TECHNOLOGY SERVICES 170022 19 43905 173752 1200808 2499667 131754 3918132 TUITION & FEES 611600 49154651 49154651 DORM/FOOD & OTHER AUXILARY 611710 6003248 6003248 EVENT ADMISSIONS 711110 498130 498130 OTHER STUDENT SERVICES 611600 284108 284108 55940137 1903781 1903781 99215 0 99215 99215 99215 34741781 32987 33816940 21685 924841 11302 936143 936143 21248 43905 24612 -3364 -3364 20511 3390 17121 17121 62811165 49936889 0 8956144 16551576 16551576 611567 611567 324444 324444 19416859 16632663 2247527 536669 609864 504259 80744 24861 3310261 2432681 778925 98655 1401117 1158014 206007 37096 15983 15983 68000 68000 238455 238455 4554182 1955252 2510887 88043 450021 87850 348173 13998 3896758 1818473 1953472 124813 2915961 365783 2550178 1048133 935689 76636 35808 23412 22680 732 135186 135186 2278217 2278217 227271 75 227196 MEMBERSHIPS & PERIODICA 226722 84672 134928 7122 BAD DEBT 216862 25376 191486 REFERENCE BOOKS 127486 127139 347 OTHER EXPENSES 76549 53645 22904 76200 73782 2418 58801086 45107826 12726195 967065 10270682 10136032 2603012 1709161 2662312 3374945 608366 376436 86500 82909 630247 911444 87366993 40320539 48236429 47046454 47591257 51936119 2623119 2891783 252561 241624 115564485 118706907 4047797 3897425 2922618 2817231 5102432 3799040 123785 64341 4639645 4518756 16836277 15096793 X 74366840 78414140 9539936 10090171 14821432 15105803 98728208 103610114 115564485 118706907 4010079 871827 0 X X 0 1 X 1 1 1 X 50865004 557351 3175448 613595 53984208 44727143 1976870 4796217 635226 50865004 45054554 1293680 -722192 898899 44727143 41946629 2508971 1224551 625597 45054554 34469069 3052806 4966266 541512 41946629 0.61340 0.27980 0.10680 1 0 3840120 3840120 69695169 28672431 41022738 11988445 11093589 894856 1843259 554519 1288740 47046454 ASSETS RETIREMENT OBLIGATION 318643 DEPOSITS HELD IN CUSTODY 362451 OTHER LIABILITY - BOYS AND GIRLS CLUB 1000000 US GOVERNMENT GRANTS REFUNDABLE 2837662 4518756 X 47825696 871827 44660 916487 46909209 238454 15663502 15901956 62811165 42943790 44660 24612 69272 42874518 238454 15688114 15926568 58801086 PART V, LINE 4: ENDOWMENT FUNDS SUPPORT STUDENT SCHOLARSHIPS, ACADEMIC PROGRAMMING AND INSTITUTIONAL OPERATIONS. PART X, LINE 2: THE UNIVERSITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). IT IS ALSO EXEMPT FROM STATE INCOME TAX. UNCERTAIN TAX POSITIONS: THE UNIVERSITY FILES A FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) ANNUALLY. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE TAX POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO UNIVERSITIES INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990-T, AS APPROPRIATE. THE BENEFIT OF TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE "MORE LIKELY THAN NOT" RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNCERTAIN TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. AS OF JUNE 30, 2018 AND 2017 THERE WERE NO UNCERTAIN TAX BENEFITS IDENTIFIED AND RECORDED AS A LIABILITY. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF EACH RETURN. FORMS 990 AND 990-T FILED BY THE UNIVERSITY ARE NO LONGER SUBJECT TO EXAMINATION FOR THE FISCAL YEARS ENDED JUNE 30, 2014, AND PRIOR. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & GRANTS 15,688,114. SPECIAL EVENTS EXPENSE NETTED WITH SPECIAL EVENTS REVENUE -24,612. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 24,612. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 15,688,114. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RACIALLY NON-DISCRIMANTORY POLICY IS CLEARLY EMPHASIZED IN ALL PRINT AND BROADCAST MEDIA ADVERTISING. SCHEDULE E, PART I, LINE 6 VITERBO UNIVERSITY RECEIVES GOVERNMENT GRANTS AND FEDERAL LOAN PROGRAM FUNDS. GOLF OUTING 65153 43905 21248 24612 65153 43905 21248 24612 24612 -3364 20511 1950 1440 1 1.00000 20511 1950 1440 3390 17121 WI 1 0 0 0 1.00000 TODD M ERICSON 900 VITERBO DRIVE LA CROSSE WI 54601 0 TODD M ERICSON RECORDKEEPING X 0 1 INSTITUTIONAL GRANTS AND DISCOUNTS TO STUDENTS 1456 16551576 PART I, LINE 2: DISBURSEMENTS TO STUDENTS RECEIVING FINANCIAL AID ARE MADE IN ACCORDANCE WITH INSTITUTIONAL PROCEDURES TO ENSURE THAT THOSE RECEIVING THE AID ARE QUALIFYING RECIPIENTS. THESE RECIPIENTS ARE JUDGED WORTHY BY ASSESSING THEIR ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS. X 1 1 X X X X X X 0 0 0 0 0 0 0 0 0 GLENA TEMPLE PRESIDENT 243910 0 0 0 540 0 12302 0 7418 0 264170 0 0 0 TODD ERICSON SECRETARY/TREASURER 146980 0 0 0 716 0 7715 0 17171 0 172582 0 0 0 WENDELL SNODGRASS VP ADVANCEMENT UNIV RELATI 138503 0 0 0 287 0 7215 0 17137 0 163142 0 0 0 RICHARD ARTMAN PAST PRESIDENT 286744 0 0 0 2713 0 13250 0 17034 0 319741 0 0 0 A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2010-07-29 10000000 BUILDINGS/STRUCTURES 0 0 0 A 7173501 10000000 10000000 2011 0 0 1 1 A 0 0 0 0 0 0 0 0 0 A 0 X 1 158 FAIR MARKET VALUE X 3150 FAIR MARKET VALUE X 15 123676 FAIR MARKET VALUE X 3 527 FAIR MARKET VALUE X CHALICE FOR CHAPEL 1 1487 FAIR MARKET VALUE X GIFT CARDS FOR STUDENTS 2 1150 FAIR MARKET VALUE X WINE 1 906 FAIR MARKET VALUE 0 1 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: STOCK GIFTS ARE SOLD BY AN INDEPENDENT BROKER. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS NO CAPITAL STOCK BUT DOES HAVE MEMBERS AT ALL TIMES. THE MEMBERS CONSIST OF SISTERS OF THE RELIGIOUS COMMUNITY KNOWN AS CONGREGATION OF THE SISTERS OF THE THIRD ORDER OF SAINT FRANCIS OF PERPETUAL ADORATION (FSPA), WHO ARE FROM TIME TO TIME ELECTED AS THE CANONICAL STEWARDS OF THE CONGREGATION AND OCCUPY THE OFFICES OF PRESIDENT, VICE PRESIDENT(S), SECRETARY, AND TREASURER OF THE CONGREGATION. EACH MEMBER IS ENTITLED TO ONE VOTE AND MAY HOLD OFFICE IN THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A POWERS OF THE MEMBERS INCLUDE: TO CHANGE PHILOSOPHY, OBJECTIVES, AND PURPOSES OF THE CORPORATION; TO ELECT MEMBERS OF THE BOARD OF TRUSTEES; TO AMEND, ALTER, MODIFY, OR REPEAL ARTICLES OF INCORPORATION AND/OR BYLAWS; TO MERGE OR CONSOLIDATE THE CORPORATION WITH ANOTHER ORGANIZATION; TO DISSOLVE OR TERMINATE THE CORPORATION AND DETERMINE FINAL DISTRIBUTION OF ASSETS; TO REQUIRE A CERTIFIED AUDIT OF CORPORATE FUNDS AT ANY TIME. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS REQUIRE APPROVAL BY THE MEMBERS: APPOINTMENT OF THE PRESIDENT OF THE CORPORATION; TRANSACTIONS INVOLVING REAL ESTATE OR ANY SUBSTANTIAL ASSETS OF THE CORPORATION; CHANGES OR ADDITIONS TO CAPITAL DEBT OBLIGATIONS; BORROWING NOT INDICATED IN THE CAPITAL OR OPERATING BUDGETS OF THE CORPORATION; ANY CONTRACT OF THE CORPORATION INVOLVING EXPENDITURES OR DEBT IN EXCESS OF $500,000. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AUDIT COMMITTEE FOR REVIEW/DISCUSSION/APPROVAL AND THEN FORWARDED TO THE FULL BOARD OF TRUSTEES. THE FORMS ARE THEN FILED WITH THE APPROPRIATE GOVERNMENT AGENCIES. FORM 990, PART VI, SECTION B, LINE 12C FORMS ARE REVIEWED BY THE VP OF FINANCE/ADMINISTRATION; ANY POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED WITH PRESIDENT AND BOARD OF TRUSTEES AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES APPROVES ALL COMPENSATION. FOR THE PRESIDENT, CUPA AND WAICU DATA IS USED FOR BENCHMARKING. FOR ALL OFFICERS/ADMINISTRATORS, CUPA DATA IS USED FOR BENCHMARKING. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS OR THE SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FRANCISCAN SISTERS OF PERPETUAL ADORATION 912 MARKET STREET LA CROSSE WI 54601 390806386 RELIGIOUS ORDER WI 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0