2016-04-02T12:01:42-05:00 2015-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 777 E WISCONSIN AVENUE 32ND FLOOR MILWAUKEE WI 53202 990 2014-06-01 420680351 WARTBURG COLLEGE WART 3193528411 100 WARTBURG BLVD WAVERLY IA 50677 RICHARD SEGGERMAN VP FINANCE & ADMINISTRATION 3193528411 2016-03-30 1 TROY E MARINE CPA P00187863 4147775500 2016-03-30 2014 2016-08-17 19:52:53Z DARREL D COLSON 100 WARTBURG BLVD WAVERLY IA 50677 99259415 0 X WWW.WARTBURG.EDU X 1852 IA UNDERGRADUATE HIGHER EDUCATION THAT CHALLENGES AND NURTURES STUDENTS FOR LIVES OF LEADERSHIP AND SERVICE AS A SPIRITED EXPRESSION OF THEIR FAITH AND LEARNING. 28 24 2095 500 234153 -2136 7082157 15914148 72460279 72540806 3225871 3896271 2400009 1989303 85168316 94340528 29095388 29328937 0 0 28200604 28586959 0 0 1952994 26110386 25499017 83406378 83414913 1761938 10925615 197840757 209756550 96038172 98576687 101802585 111179863 UNDERGRADUATE HIGHER EDUCATION THAT CHALLENGES AND NURTURES STUDENTS FOR LIVES OF LEADERSHIP AND SERVICE AS A SPIRITED EXPRESSION OF THEIR FAITH AND LEARNING. 0 0 47056645 29328937 56859336 INSTRUCTION OF STUDENTS ENROLLED AND THE RELATED ACADEMIC SUPPORT; 1,628 AND 1,532 FULL-TIME EQUIVALENT STUDENTS ENROLLED FOR THE FALL 2014 AND WINTER 2015 TERMS RESPECTIVELY. 8803619 15092936 AUXILIARY ENTERPRISES SUPPORTS STUDENTS LIVING AND EATING ON CAMPUS AS WELL AS PROVIDING BOOKS. THERE WERE 1,285 AND 1,212 STUDENTS LIVING ON CAMPUS FOR THE FALL 2014 AND WINTER 2015 TERMS, RESPECTIVELY. 12819503 2081431 ALL OTHER PROGRAM RELATED SERVICES 68679767 1 1 0 1 0 0 0 1 0 1 1 1 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 2217 0 1 2095 1 1 1 0 0 0 0 0 0 0 0 0 X 28 24 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 0 0 X TRACY RUCKER 3193528238 100 WARTBURG BLVD WAVERLY IA 506772215 AMY KILGUS CHAMLEY REGENT 0.10 X 0 0 0 ANDREA WESTMEYER REGENT 0.10 X 0 0 0 BARBARA GAMEZ SIMS REGENT 0.10 X 0 0 0 DR DELFORD DOHERTY REGENT 0.10 X 0 0 0 DR GIL WESSEL REGENT 0.10 X 0 0 0 DR GRADY BALLENGER REGENT, VICE CHAIR - BOARD 0.10 X 0 0 0 DR HANS-PETER BRODHUN REGENT 0.10 X 0 0 0 DR MARILYN FLACHMAN REGENT 0.10 X 0 0 0 ED ENGELBRECHT REGENT 0.10 X 0 0 0 FRED HAGEMANN REGENT 0.10 X 0 0 0 GARY HOOVER REGENT 0.10 X 0 0 0 GUNTER SCHUCHARDT REGENT 0.10 X 0 0 0 JACK SALZWEDEL REGENT, VICE CHAIR - BOARD 0.10 X 0 0 0 JANET FELBERG REGENT 0.10 X 0 0 0 JIM LOVERIDGE REGENT 0.10 X 0 0 0 KIRK KINNEAR REGENT 0.10 X 0 0 0 LIZ MATHIS REGENT 0.10 X 0 0 0 MIKE MCCOY REGENT, VICE CHAIR - BOARD 0.10 X 0 0 0 RACHEL RIENSCHE REGENT, VICE CHAIR - BOARD 0.10 X 0 0 0 RAY MCCASKEY REGENT, CHAIRMAN - BOARD 0.10 X 0 0 0 REVEREND JAMES ARENDS REGENT 0.10 X 0 0 0 REVEREND MICHAEL HOUSHOLDER REGENT 0.10 X 0 0 0 REVEREND SHERMAN HICKS REGENT 0.10 X 0 0 0 REVEREND STEVEN ULLESTAD REGENT 0.10 X 0 0 0 ROBERT SEVERSON REGENT 0.10 X 0 0 0 RUTH BAHE-JACHNA REGENT, VICE CHAIR - BOARD 0.10 X 0 0 0 SHARON CORRIGAN REGENT 0.10 X 0 0 0 DARREL COLSON PRESIDENT 40.00 X X 246484 0 35891 BRIAN ERNSTING VICE-PRESIDENT 40.00 X 58232 0 9407 DEBORAH LOERS VICE-PRESIDENT 40.00 X 114632 0 28043 EDITH WALDSTEIN VICE-PRESIDENT 40.00 X 125596 0 27840 GRAHAM GARNER VICE-PRESIDENT 40.00 X 101255 0 27183 RICHARD SEGGERMAN VICE-PRESIDENT 40.00 X 118492 0 31175 SCOTT LEISINGER VICE-PRESIDENT 40.00 X 126971 0 23812 FRED WALDSTEIN PROFESSOR OF POLITICAL SCIENCE 40.00 X 103122 0 7876 994784 0 191227 7 0 1 0 MIDWEST FIELD TURF COMPANY 22 S MAIN SUITE B PO BOX 160 DENISON IA 51442 ATHLETIC FIELD CONTRACTOR 784547 RUFFALO NOEL LEVITZ PO BOX 718 DES MOINES IA 50303 INSTITUTIONAL ADVANCEMENT / ADMISSIONS C 378039 AMPERAGE MARKETING 6711 CHANCELLOR DR CEDAR FALLS IA 50613 MARKETING CONSULTANT 335433 FBG SERVICE CORPORATION 407 S 27TH AVE OMAHA NE 68131 CLEANING SERVICES 224728 WAVERLY HEALTH CENTER 312 9TH ST SW WAVERLY IA 50677 HEALTH SERVICES 209512 8 348931 15565217 3056864 15914148 TUITION & FEES 611310 56859336 56859336 AUXILIARY ENTERPRISES 611710 15506327 15276093 230234 OTHER PROGRAM RELATED 541900 151674 151674 COPY CENTER 561439 23469 23469 72540806 1750738 1750738 500424 500424 106110 65871 40239 40239 40239 6498125 4815518 37498 1682607 -37498 1645109 1645109 CAMPUS GROUP 541900 1945145 1723131 222014 STUDENT CENTER INCOME 561439 3919 3919 1949064 94340528 74033703 234153 4158524 29328937 29328937 1122000 274785 644357 202858 19527352 17334774 1483869 708709 1302283 1148378 98960 54945 5259161 4628922 399640 230599 1376163 1209786 104574 61803 59169 52066 7103 123103 118542 4561 550000 550000 675086 527855 51299 95932 589134 543780 44768 586 1727786 1442797 131293 153696 844588 506753 337835 1792116 1655840 136182 94 1539201 1186884 116963 235354 6505 6011 494 4394820 4394820 3773713 3773713 462224 427100 35124 FOOD PURCHASES & BOOKST 3139667 3139667 CAMPUS GROUPS & MAY TER 1773268 1773268 ALL OTHER EXPENSES 1240933 1088236 94298 58399 SERVICE AGREEMENTS 1205547 995110 91609 118828 1602157 1460884 121746 19527 83414913 68679767 12782152 1952994 9940110 12024966 4600000 6100000 1928827 2097154 3495423 3363376 430290 611155 1062073 995267 143824306 46857000 97890307 96967306 50829900 63975267 21729245 16463742 5934582 7158317 197840757 209756550 6680163 6447603 2992646 3014564 171526 125950 81584988 84632694 4608849 4355876 96038172 98576687 X 40218643 38284901 19115450 22946646 42468492 49948316 101802585 111179863 197840757 209756550 X 10925615 194949 -1743286 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 4747 0 0 0 4747 0 PART II-B, LINE 1: THE COLLEGE PAYS MEMBERSHIP DUES TO VARIOUS ORGANIZATIONS, SOME PORTION OF WHICH MAY BE USED FOR LOBBYING IN CONNECTION WITH ISSUES THAT IMPACT HIGHER EDUCATION. 74150 X X 0 59101559 7534139 2541856 889254 1429258 229409 66629633 53287753 2540203 5425628 780234 1371791 59101559 45679819 2445139 7150663 714057 1273811 53287753 49190421 1808279 -3476472 649266 1193143 45679819 40182889 2100248 8732948 621036 1204628 49190421 0.30000 0.70000 0 0 126550 3558120 3684670 119838310 37001881 82836429 7171648 4284607 2887041 13129678 5570512 7559166 96967306 CSV - LIFE INSURANCE 2488881 F OTHER 211630 F FUND OF HEDGE FUNDS 13763231 F 16463742 STUDENT DEPOSITS 802744 ANNUITIES PAYABLE 2825531 DEPOSITS HELD IN CUSTODY 129601 ASSET RETIREMENT OBLIGATION 598000 4355876 X 65020169 194949 194949 64825220 550000 28965308 29515308 94340528 55642891 326131 326131 55316760 550000 27548153 28098153 83414913 PART III, LINE 4: THE COLLEGE DOES NOT HAVE A SUBSTANTIAL ART COLLECTION. THE ITEMS THAT ARE HELD ARE USED FOR EDUCATIONAL PURPOSES IN VARIOUS COURSES AND FOR THE BENEFIT OF THE GENERAL PUBLIC. PART V, LINE 4: THE COLLEGE'S ENDOWMENT FUNDS ARE USED TO SUPPORT THE EDUCATIONAL AND OTHER SUPPORT SERVICES PROVIDED TO THE STUDENT BODY. PART X, LINE 2: THE COLLEGE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE COLLEGE FOR UNCERTAIN TAX POSITIONS AS OF MAY 31, 2015 AND 2014. THE COLLEGE'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2012 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENTS - LOSS -260,260. RENTAL EXPENSES -65,871. FINANCIAL AID 29,328,937. GAIN/LOSS ON DISPOSAL OF PLANT ASSETS -37,498. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACTUARIAL ADJUSTMENTS - LOSS 260,260. RENTAL EXPENSES 65,871. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 29,328,937. GAIN/LOSS ON DISPOSAL OF PLANT ASSETS -37,498. LOSS ON DEBT REFINANCING -1,743,286. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE COLLEGE FOLLOWS A NONDISCRIMINATORY POLICY REGARDING ALL PROGRAMS. ENROLLMENT OF STUDENTS IS WITHOUT DISCRIMINATION AS TO RACE, SEX, COLOR, SEXUAL ORIENTATION, HANDICAP, OR NATIONAL ORIGIN AND IS PUBLISHED IN THE COLLEGE'S CATALOG, AND THE COLLEGE'S WEBSITE. RECRUITMENT PROCEDURES ARE DESIGNED AND CARRIED OUT TO REACH ALL RACIAL SEGMENTS IN THE GEOGRAPHICAL AREA SERVED BY THE COLLEGE. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM THE U.S. GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PELL GRANT PROGRAM, TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANT PROGRAM, FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT (SEOG), FEDERAL WORKSTUDY PROGRAM AND FEDERAL PERKINS LOAN PROGRAM. THE COLLEGE ALSO RECEIVES SUPPORT FROM THE STATE OF IOWA THROUGH THEIR TUITION GRANT PROGRAM AND OTHER RELATED STATE PROGRAMS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SEE PART V 79845 EAST ASIA & PACIFIC 0 0 PROGRAM SERVICES SEE PART V 19897 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SEE PART V 113199 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES SEE PART V 606 NORTH AMERICA (INCLUDING CANADA AND MEXICO BUT NOT THE UNITED STATES) 0 0 PROGRAM SERVICES SEE PART V 18065 SOUTH AMERICA 0 0 PROGRAM SERVICES SEE PART V 3533 SOUTH ASIA 0 0 PROGRAM SERVICES SEE PART V 12976 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES SEE PART V 2000 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SEE PART V 15596 0 0 0 0 0 0 250121 15596 265717 0 0 0 0 0 0 SCHEDULE F, PART I, LINE 3 - COLUMN (E): LINE 1 - INSTRUCTION AND STUDENT SERVICES LINE 2 - INSTRUCTION AND STUDENT SERVICES LINE 3 - INSTITUTIONAL SUPPORT, ACADEMIC SUPPORT, INSTRUCTION AND STUDENT SERVICES LINE 4 - INSTRUCTION AND STUDENT SERVICES LINE 5 - INSTITUTIONAL SUPPORT, ACADEMIC SUPPORT, INSTRUCTION, AND STUDENT SERVICES LINE 6 - INSTRUCTION LINE 7 - INSTRUCTION AND STUDENT SERVICES LINE 8 - INSTRUCTION LINE 9 - INSTRUCTION AND STUDENT SERVICES 1 INSTITUTIONAL SCHOLARSHIPS AND GRANTS 1568 1289328 27883864 TUITION DISCOUNTING INSTITUTIONAL SCHOLARSHIPS AND GRANTS ARE USED AS A DIRECT REDUCTION OF THE TUITION THAT EACH FULL-TIME STUDENT IS REQUIRED TO PAY. SUPPLEMENTAL EDUCATION OPPORTUNITY GRANT 378 155745 0 FAIR MARKET VALUE SUPPLEMENTAL EDUCATION OPPORTUNITY GRANT (SEOG) IS A FEDERAL GRANT THAT IS AWARDED BY THE COLLEGE TO QUALIFIED STUDENTS IN ORDER TO REDUCE THE COST THE STUDENT MUST PAY FOR THEIR EDUCATION. PART I, LINE 2: THE COLLEGE PROVIDES GRANTS AND SCHOLARSHIPS TO ITS FULL-TIME, DEGREE SEEKING STUDENTS, BY CREDITING SUCH AMOUNTS DIRECTLY TO THEIR STUDENT ACCOUNTS, TO BE ONLY USED AS AN OFFSET FOR TUITION. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 DARREL COLSON PRESIDENT 222932 0 0 0 23552 0 18440 0 17451 0 282375 0 0 0 EDITH WALDSTEIN VICE-PRESIDENT 122313 0 0 0 3283 0 10390 0 17450 0 153436 0 0 0 SCOTT LEISINGER VICE-PRESIDENT 122131 0 0 0 4840 0 10124 0 13688 0 150783 0 0 0 PART I, LINE 1A AS A CONDITION OF EMPLOYMENT, PRESIDENT COLSON IS REQUIRED TO OCCUPY AND USE THE PRESIDENT'S HOME AT THE COLLEGE, IN THE PERFORMANCE OF HIS DUTIES. THE COLLEGE PAYS FOR MAINTENANCE AND UPKEEP OF THE HOME. MAJOR REPAIRS, RENOVATIONS, OR PHYSICAL IMPROVEMENTS ARE SUBJECT TO BOARD APPROVAL BEFORE THEY ARE UNDERTAKEN. PRESIDENT COLSON IS RESPONSIBLE FOR INSURING ANY PERSONAL PROPERTY OWNED BY HIM OR HIS FAMILY THAT IS LOCATED IN THE HOME. PART I, LINE 1A: PRESIDENT COLSON AND THE PRESIDENT'S CABINET ARE GRANTED MEMBERSHIP TO THE COLLEGE'S WELLNESS CENTER AT NO COST, THE SAME ARRANGEMENT AVAILABLE TO ALL EMPLOYEES OF THE COLLEGE. THE VALUE OF THE MEMBERSHIP IS $600 PER YEAR, AND IS A TAXABLE FRINGE BENEFIT. A IOWA HIGHER EDUCATION LOAN AUTHORITY 421235696 4624603P9 2015-03-24 85845606 REFUND PRIOR ISSUES (12/29/05 - BOTH) 0 0 0 A 85845606 6580484 1715989 84084286 2024 2008 1 0 1 1 A 0 1 0 0 0.01800 0.01800 0 0 1 A 0 1 1 0 0 0 0 0 1 A 1 SCHEDULE K, PART II, LINE 3: THE TOTAL PROCEEDS DO NOT EQUAL THE SUMMATION OF LINES 4-12 DUE TO TRANSFERRED OR REPLACEMENT PROCEEDS IN LINE 4. DISCLOSURE SUBJECT TO FERPA LAWS 30250 MERIT SCHOLARSHIPS STUDENT FINANCIAL AID DISCLOSURE SUBJECT TO FERPA LAWS 34420 TUITION REMISSION STUDENT FINANCIAL AID FRED WALDSTEIN FAMILY MEMBER OF EDITH WALDSTEIN, VICE PRESIDENT OF ENROLLMENT MANAGEMENT 101595 EMPLOYED AS FACULTY; PROFESSOR OF POLITICAL SCIENCE. REPORTS TO THE VICE PRESIDENT FOR ACADEMIC AFFAIRS. FAMILY MEMBER EDITH WALDSTEIN, VICE PRESIDENT FOR ENROLLMENT MANAGEMENT, HAS NO CONTROL OVER FACULTY COMPENSATION OR GOVERNANCE. 0 AMPERAGE MARKETING PARTIAL OWNER IS A FAMILY MEMBER OF LIZ MATHIS, REGENT 560081 MARKETING AND ADVERTISING SERVICES PROVIDED IN THE ORDINARY COURSE OF BUSINESS. FEES CHARGED ARE NORMAL AND REASONABLE FOR THE SERVICES PROVIDED. LIZ MATHIS HAS NO CONTROL OVER AMPERAGE MARKETING. 0 X 42 1554565 AVG HI/LOW DATE OF GIFT X 1 253461 FMV X 1 1206838 FMV X PIANO 1 39500 VALUE - TIME OF DONA X ANTIQUE DESK 1 2500 VALUE - TIME OF DONA 50 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE COLLEGE PROVIDES PRELIMINARY TAX RETURN INFORMATION VIA SELECTED WORKPAPERS AND A SPECIALIZED TEMPLATE TO THE AUDIT FIRM. THE AUDIT FIRM THEN USES SPECIALIZED PROPRIETARY 990 TAX FORM SOFTWARE TO PERFORM DIAGNOSTICS AND PREPARE A DRAFT OF THE FORM 990 BASED ON INFORMATION PROVIDED TO THEM AND THEIR KNOWLEDGE OF HOW TO COMPLETE THE 990. AFTER RECEIVING THE DRAFT FORM 990 FROM THE AUDIT FIRM, PERSONNEL FROM THE BUSINESS OFFICE REVIEW THE DRAFT, RECONCILING INFORMATION BACK TO SUPPORTING WORK PAPERS WHERE POSSIBLE AND REVIEWING OTHER INFORMATION FOR COMPLETENESS, ACCURACY, CONSISTENCY, AND REASONABLENESS. NEXT, THE PRESIDENT'S CABINET AND THE BOARD'S AUDIT COMMITTEE MEMBERS REVIEW THE DRAFT OF THE FORM 990 FOR COMPLETENESS, ACCURACY, CONSISTENCY, AND REASONABLENESS. FEEDBACK FROM ALL REVIEW IS FORWARDED TO THE AUDIT FIRM, AND THE FORM 990 IS UPDATED ACCORDINGLY. A COPY OF THE FORM 990 (WITH DONOR NAMES REMOVED) IS POSTED TO THE SECURE, CONFIDENTIAL BOARD OF REGENTS WEB SITE, AND AN EMAIL IS SENT TO ALL BOARD MEMBERS NOTIFYING THEM THAT THE 990 IS AVAILABLE FOR REVIEW. FEEDBACK PROVIDED FROM THE BOARD MEMBERS IS REVIEWED AND DISCUSSED WITH INDIVIDUAL BOARD MEMBERS AS NECESSARY AND APPROPRIATE. ALL FEEDBACK THAT REQUIRES A SIGNIFICANT CHANGE TO THE FORM 990 IS PROVIDED IN A SUMMARY FASHION TO ALL BOARD MEMBERS, TO ALLOW ADDITIONAL FEEDBACK OR COMMENTS. THE FINAL APPROVED FEEDBACK IS GIVEN TO THE AUDIT FIRM TO INCORPORATE IN THE FINAL FORM 990. THE BOARD RECEIVES THE FINAL FORM 990 PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED, UPDATED, AND APPROVED ANNUALLY BY THE BOARD. BOARD MEMBERS AND KEY EMPLOYEES ARE REMINDED OF THEIR RESPONSIBILITY TO FOLLOW THE CONFLICT OF INTEREST POLICY. BUSINESS OFFICE PERSONNEL ARE FAMILIAR WITH THE VENDORS USED BY THE COLLEGE AND WOULD FOLLOW THE CONFLICT OF INTEREST POLICY IF THERE WERE ANY POTENTIAL TRANSACTIONS THAT WOULD FALL WITHIN THE SCOPE OF THAT POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF REGENTS ESTABLISHES COMPENSATION FOR THE PRESIDENT INITIALLY AND ANNUALLY, APPLYING ALL ELEMENTS NOTED IN THIS LINE'S QUERY. THE COMPARATOR GROUP IS LIMITED TO LIBERAL ARTS COLLEGES WITH COMPARABLE ENROLLMENTS, INCLUDING OTHER ELCA RELATED COLLEGES. THE PRESIDENT ESTABLISHES COMPENSATION FOR THE PRESIDENT'S CABINET INITIALLY AND ANNUALLY, APPLYING ALL ELEMENTS NOTED IN THIS LINE'S QUERY. THE COMPARATOR GROUP IS LIMITED TO LIBERAL ARTS COLLEGES WITH COMPARABLE ENROLLMENTS, INCLUDING OTHER ELCA-RELATED COLLEGES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: LOSS ON DEBT REFINANCING -1,743,286.