2016-02-11T13:27:37-06:00 2015-06-30 GRANT THORNTON LLP 8300 THORN DRIVE SUITE 300 WICHITA KS 672262708 990 2014-07-01 480543729 Kansas Wesleyan University % WAYNE R SCHNEIDER KANS 7858275541 100 E Claflin Avenue Salina KS 674016196 WAYNE R SCHNEIDER VP FINANCE & Admin 7858275541 2016-02-15 true Shannon A Rudisell P01435967 3162653231 2014 2016-08-17 19:52:53Z Wayne R Schneider 100 E Claflin Avenue Salina KS 674016196 27395604 false X kwu.edu X 1886 KS Kansas Wesleyan University is a small, church-related, four year private liberal arts college. 25 24 383 30 0 3440012 5360920 18913298 19909681 141652 1996078 70777 128925 22565739 27395604 6243046 7414023 0 0 7690427 8242273 0 0 493227 7304424 7066009 21237897 22722305 1327842 4673299 31862283 53183618 7416880 7634082 24445403 45549536 KANSAS WESLEYAN UNIVERSITY IS A SMALL, CHURCH-RELATED, FOUR YEAR PRIVATE LIBERAL ARTS COLLEGE. false false 22146423 7414023 19909681 Undergraduate and graduate education programs 22146423 true true false false false false false false false false true false false true true true false true true false false false false false false false false false true true true false false false false false false false false false false false false false false false true false false false true 44 0 true 383 true false false false false false false false false false false X 25 24 false false true false false false false true true false false false true true true false false false false false X WAYNE R SCHNEIDER 7858275541 100 E CLAFLIN AVENUE Salina KS 674016196 X Randall W St Clair Chair 10.0 1.0 X X 0 0 0 Charles G Grimwood Vice Chair 2.0 0.0 X X 0 0 0 Steven B Michel Treasurer 2.0 0.0 X X 0 0 0 Donna L McKinley Secretary 2.0 0.0 X X 0 0 0 Marla Beikman Trustee 2.0 0.0 X 0 0 0 Larry Britegam Trustee 2.0 0.0 X 0 0 0 Debora L Cox Trustee 2.0 0.0 X 0 0 0 Bishop Scott J Jones Trustee 2.0 0.0 X 0 0 0 David B Laha Trustee 2.0 0.0 X 0 0 0 D Kent Lambert Trustee 2.0 0.0 X 0 0 0 Luci Larson Trustee 2.0 0.0 X 0 0 0 Dennis W Lauver Trustee 2.0 0.0 X 0 0 0 Marlene V Lee Trustee 2.0 0.0 X 0 0 0 Julie Sager Miller Trustee 2.0 0.0 X 0 0 0 Jane D Philbrick Trustee 2.0 0.0 X 0 0 0 John M Redding Trustee 2.0 0.0 X 0 0 0 Emily May Richards Trustee 2.0 0.0 X 0 0 0 Steven N Rivers Trustee 2.0 0.0 X 0 0 0 Jon Starks Trustee 2.0 0.0 X 0 0 0 Rev Glenn F Tombaugh Trustee 2.0 0.0 X 0 0 0 Rev David E Watson Trustee 2.0 0.0 X 0 0 0 Jeff L Wells Trustee 2.0 0.0 X 0 0 0 Matthew R Thompson President 39.0 1.0 X X 242125 0 5207 Wayne R Schneider VP Finance & Administration 49.0 1.0 X 118608 0 3767 William Grevas VP Institutional Advancement 40.0 0.0 X 133650 0 3767 494383 0 12741 3 false true false Sodexo Inc 4880 Paysphere Circle CHICAGO IL 60674 Food Svc 1114382 Hellas Construction Inc 12710 Research Blvd Ste 240 AUSTIN TX 78759 Construction 1103905 Nex-Tech Inc PO Box 339 HAYS KS 67601 IT 800050 Hartman Masonry LC 204 N 8th St COUNCIL GROVE KS 66846 Construction 667611 L S Building Contractors Inc 2141 Centennial Rd SALINA KS 67401 Construction 583114 13 1720685 143658 3496577 5360920 EDUCATION PROGRAMS 611310 19909681 19909681 19909681 1976812 1976812 0 1952 1952 0 0 0 19266 19266 19266 19266 0 0 0 MISCELLANEOUS REVENUE 900099 126973 126973 126973 27395604 19909681 2125003 0 7414023 7414023 0 0 372830 372830 0 6201233 5917807 283426 570994 547796 23198 638316 620223 18093 458900 438687 20213 0 82655 82655 0 0 0 0 816392 742227 74165 143740 143740 773243 746645 26598 361220 360255 965 0 1519789 1518289 1500 294287 261729 32558 0 979 979 96859 96859 0 869205 869205 349384 348855 529 FOOD SERVICE 985975 985975 ATHLETICS 526275 526275 SPECIAL EVENTS 98634 98634 PLANT MAINTENANCE 147372 135390 11982 22722305 22146423 82655 493227 1136030 895602 1501203 5010811 2141977 3251152 159580 101989 0 0 0 0 880841 924804 160470 169227 6299 10252 42994443 14551064 23916384 28443379 0 0 147714 103486 0 0 109600 96706 1702185 14176210 31862283 53183618 1292496 2108300 0 0 464341 447636 4500000 3960000 0 0 0 0 0 0 0 0 1160043 1118146 7416880 7634082 X 21765442 26413279 2672901 2672901 7060 16463356 24445403 45549536 31862283 53183618 X 4673299 -25462 16456296 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 98014 98014 34893609 12462097 22431512 2047346 1972765 74581 5955474 116202 5839272 28443379 INTEREST IN PERPETUAL TRUSTS 14123911 RELATED PARTY RECEIVABLE 50 OTHER ASSETS 52249 14176210 0 DEPOSITS HELD FOR OTHERS 218026 REFUNDABLE GOVT LOAN PROGRAM 821787 LIABILITY FOR ANNUITY PAYMENTS 78333 1118146 X Fin 48 (ASC 470) Footnote Schedule D, Part X, Line 2 The University is exempt from income tax under Section 501(c)(3) of the Internal Revenue code and a similar provision of state law. The University annually evaluates tax positions taken with regard to unrelated business income, related deductions applied, or other activities that may jeopardize its tax exempt status and thus would meet the definition of an uncertain tax position. The University recognizes the financial statement benefit of a tax position only after determining the relevant taxing authority would more likely than not sustain the position following an audit. The University has concluded that there are no uncertain tax positions taken that would require recognition of a liability or disclosure in the financial statements. The University recognizes interest and penalties on tax assessments as other expenses within the consolidated statement of activities. The University is generally no longer subject to U.S. federal and state income tax examinations by taxing authorities for fiscal years before 2012. true true true true true true true false false false false false false false false true false true Publication of racially nondiscriminatory policy Schedule E, Part I, Line 3 The policy is published on the University website, catalog, and all marketing materials. Financial Assistance from Governmental Agencies Schedule E, Part I, Line 6a Kansas Wesleyan University receives pass-through financial aid from Pell, SEOG, Perkins, and direct lending. This aid is received and disbursed to the student account to defer tuition, fees, housing, and other charges. Excess aid is refunded to the student. true Tuition Discounts 445 1101129 Discretionary RENWAL Awards 121 307910 Discretionary Awards 155 537662 KWU Grants 193 489334 KWU Scholarships - Academic 544 4861186 United Methodist & KWU Scholarships 3 3000 Procedure for Grant Monitoring Schedule I, Part I, Line 2 The University awards need-based and merit-based grants and scholarships, as well as various federal, state, and private scholarship, loan, and student work programs as part of its overall financial aid program. The University Financial Aid office is responsible for management of all financial aid programs. X X X X true true X X X false false false false false false false false false Matthew R Thompson President 224125 0 0 0 18000 0 0 0 5207 0 247332 0 0 0 Schedule J, Part I, Line 1a Kansas Wesleyan University (KWU) provides a housing allowance for the President of the University; in 2014 the housing allowance was $18,000. KWU provides travel for the spouse of the President of the University; in 2014 the value of this benefit was $841. KWU provides social club membership for the President of the University; in 2014 the value of this benefit was $2,388. KWU provides cleaning services for the campus housing used by the President of the University; in 2014 the value of this benefit was $1,665. These benefits are taxable to the President of the University. A Saline County Kansas 486017251 2015-12-19 5270000 Refinance 2007 Bonds, Capital Impr false false false A 250000 0 5919118 0 993 0 105400 0 0 649118 5163607 0 2012 true false true true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false false A false false false true true false 0 false 0 true A false . Other Spent Proceeds Schedule K, Part II, Line 11 Proceeds were used to repay 2007 bonds issued on 6/7/2007. Date Rebate Computation was performed Schedule K, Part IV, Line 2c The rebate calculation was completed on 5/18/2015. Executive Committee Form 990, Part VI, Line 1a Pursuant to Section 5.02 of the Foundation's bylaws, the Executive Committee shall be composed of the officers of the Board, immediate past Chairperson of the Board, and the President of Kansas Wesleyan University. The Executive Committee shall exercise all powers of the Board at such times as the Board is not in session, except that it shall not have the power to alter or revoke any such previous order, resolution, or vote of a meeting of the Board unless specifically granted that power by the Board. Form 990 Review Process Form 990, Part VI, Line 11b The Form 990 is prepared by an independent accounting firm in conjunction with the annual independent audit of the books and records of Kansas Wesleyan University. The return is presented to the Finance and Operations Committee of the Board of Trustees each year in conjunction with the engagement. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c Officers and members of the board of trustees are required to affirm and update a conflict of interest form annually. Trustees and officers disclose any relationships that could be construed to affect their independent unbiased judgment. Should a conflict of interest be declared, the trustee or officer having the conflict shall refrain from participating in consideration of the transaction giving rise to the conflict and refrain from voting on the same. How Documents are made available to the public Form 990, Part VI, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are available upon request and at the discretion of the President and CEO of Kansas Wesleyan University. COMPENSATION COMMITTEE FORM 990, PART VI, LINES 15A & 15B KANSAS WESLEYAN UNIVERSITY used the following methods to establish the compensation for the top management officer and other officers: (1) Compensation committee; (2) Written employment contract; (3) Approval by the board or compensation committee. Changes to Governing Documents Form 990, Part VI, Line 4 The motion of the Executive Committee to AMEND the Kansas Wesleyan University Bylaws (2.03.03, page 2 of current document) as noted below, effective July 1, 2015, was APPROVED. Per 2.03.03 The Bishop of the Great Plains Area Conference of The United Methodist Church always has access to address the board. Three United Methodist persons nominated by the Bishop and approved by the Kansas Wesleyan University Board of Trustees shall be voting members of the Board of Trustees, and subject to the provisions of paragraph 2.03.01. Net Asset Reconciliation Form 990, Part XI, Line 9 Asset Transfer From Foundation $16,456,296 The Kansas Wesleyan Univ Fdn 100 E Claflin Avenue Salina KS 674016196 481032245 Fundraising KS 501(c)(3) 11-III FI NA false false false true true false false false false false false false false true true true false false false true