2015-10-29T08:41:43-05:00 2015-06-30 390758449 WIPFLI LLP 3703 OAKWOOD HILLS PARKWAY EAU CLAIRE WI 54701 990 2014-07-01 390978445 VITERBO UNIVERSITY VITE 6087963856 900 VITERBO DRIVE LA CROSSE WI 54601 TODD M ERICSON SECRETARY/TREASURER 6087963856 2015-10-23 1 DAN WALKER CPA P01342660 7158323407 2015-10-22 2014 2016-02-25 16:41:14Z RICHARD B ARTMAN 900 VITERBO DRIVE LA CROSSE WI 54601 121923073 0 0928 X WWW.VITERBO.EDU X 1890 WI THE VITERBO UNIVERSITY COMMUNITY PREPARES STUDENTS FOR FAITHFUL SERVICE AND ETHICAL LEADERSHIP 33 32 1455 50 0 0 3623313 2932834 54565926 54234536 2841092 4004826 67095 66949 61097426 61239145 15693696 16044689 0 0 23771512 24019206 2000 0 869397 16198535 16403132 55665743 56467027 5431683 4772118 112873024 113205345 21605454 19492052 91267570 93713293 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 30067960 16044689 47753381 INSTRUCTION - POST-SECONDARY EDUCATION, WITH PROGRAMS FOR TRADITIONAL UNDERGRADUATE STUDENTS, ACCELERATED PROGRAMS FOR WORKING ADULTS, AND GRADUATE EDUCATION FOR APPROXIMATELY 2,500 STUDENTS. 5303411 108220 STUDENT SERVICES - STUDENT SUPPORT SERVICES PROVIDED FOR ALL STUDENTS, INCLUDING STUDENT ACTIVITIES, REGISTRAR, ADMISSIONS, FINANCIAL AID, HEALTH SERVICES, ATHLETICS, LEARNING CENTER, AND CAREER SERVICES. 3746142 AUXILIARY SERVICES - RESIDENCE HALLS AND FOOD SERVICE PROGRAMS, SERVING A RESIDENTIAL CAPACITY OF APPROXIMATELY 700 STUDENTS. 4518892 561214 ACADEMIC SUPPORT, FINE ARTS, AND OTHER PUBLIC SERVICES 4518892 561214 43636405 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 1 100 0 1 1455 1 0 0 0 0 0 0 0 0 X 33 32 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 MARK V CONNELLY MD TRUSTEE 1.00 X 0 0 0 AMY CONNOLLY TRUSTEE 1.00 X 0 0 0 REV ROBERT J COOK 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 JOHN G DESMOND TRUSTEE 1.00 X 0 0 0 SR SUE M ERNSTER FSPA TRUSTEE 1.00 X 0 0 0 SR FRAN D FERDER FSPA TRUSTEE 1.00 X 0 0 0 CHARLES D GELATT JR TRUSTEE 1.00 X 0 0 0 SR MARY ANN GSCHWIND FSPA 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 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 LEEANN MATHY TRUSTEE 1.00 X 0 0 0 S LUCY ANN MEYER FSPA TRUSTEE 1.00 X 0 0 0 KATHLEEN M MITCHELL TRUSTEE 1.00 X 0 0 0 REV JON PATRICK MURPHY TRUSTEE 1.00 X 0 0 0 LETICIA E PENA TRUSTEE 1.00 X 0 0 0 NOLA JO RATLIFF-COBB 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 SR CORRINA THOMAS FSPA TRUSTEE 1.00 X 0 0 0 DONALD J WEBER TRUSTEE 1.00 X 0 0 0 RICHARD ARTMAN PRESIDENT 40.00 X 290741 0 29932 BARBARA GAYLE ACADEMIC VICE PRESIDENT 40.00 X 158305 0 11760 GLENA TEMPLE ACADEMIC VICE PRESIDENT 40.00 X 5702 0 285 TODD ERICSON SECRETARY/TREASURER 40.00 X 135207 0 22671 CHRISTINE VALENTI DIRECTOR, OFF-CAMPUS GRADU 40.00 X 132248 0 21862 GARY KLEIN VP INSTITUTIONAL ADVANCEME 40.00 X 129885 0 22352 SILVANA RICHARDSON DEAN, SCHOOL OF NURSING 40.00 X 112203 0 6024 THOMAS THIBODEAU PROFESSOR, RELIGIOUS STUDIES 40.00 X 107299 0 3546 DIANE BRIMMER VICE PRESIDENT OF STUDENT DEVELOPMENT 40.00 X 103133 0 11834 1174723 0 130266 8 0 1 0 ARAMARK PO BOX 198532 ATLANTA GA 30384 FOOD SERVICE 1654587 FOWLER HAMMER 157 SUMNER ST LA CROSSE WI 54603 CONSTRUCTION SERVICES 451094 BORTON CONSTRUCTION 2 COPELAND AVE STE 201 LA CROSSE WI 54603 CONSTRUCTION SERVICES 436143 WINONA HEATING VENTILATION 374 E 2ND ST WINONA MN 55987 CONSTRUCTION SERVICES 257894 POELLINGER ELECTRIC 5416 33RD ST S LA CROSSE WI 54601 CONSTRUCTION SERVICES 240558 14 43435 48750 615585 2225064 357132 2932834 TUITION & FEES 611600 47753381 47753381 DORM/FOOD & OTHER AUXILARY 611710 5811721 5811721 EVENT ADMISSIONS 711110 400966 400966 OTHER STUDENT SERVICES 611600 268468 268468 54234536 1330540 1330540 51532 0 51532 51532 51532 63300934 27840 60589424 65064 2711510 -37224 2674286 2674286 21033 43435 25555 -4522 -4522 23824 3885 19939 19939 61239145 48422815 0 9883496 16044689 16044689 643888 151401 492487 18748727 15616283 2674259 458185 573392 465693 94150 13549 2725955 1964008 685980 75967 1327244 1092622 202386 32236 9935 9935 66617 66617 251542 251542 4666861 2089026 2527312 50523 584972 351431 218538 15003 3905876 1927265 1807440 171171 2580435 457793 2122642 1042853 894001 104282 44570 91509 80520 10989 260197 260197 2148680 2148680 199404 268 199136 MEMBERSHIPS & PERIODICA 232223 80419 143689 8115 REFERENCE BOOKS 138670 137878 714 78 BAD DEBT 84754 22652 62102 CAPITAL CONTRIBUTION 49445 49445 89159 62331 26828 56467027 43636405 11961225 869397 13055559 10892474 1962954 1989226 4828393 2881038 1127909 953807 154066 134219 668071 539980 83491476 33969505 49783814 49521971 38606020 43174750 2493395 2628680 192843 489200 112873024 113205345 4410461 3624764 3308431 3091649 8880169 7667394 648000 661450 4358393 4446795 21605454 19492052 X 64055122 68282950 14192908 11716091 13019540 13714252 91267570 93713293 112873024 113205345 4772118 -2326395 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41946629 2508971 1224551 625597 45054554 34469069 3052806 4966266 541512 41946629 31527211 646574 2753531 458247 34469069 36791572 409111 120316 359145 5434643 31527211 29853749 2551584 4529084 142845 36791572 0.58920 0.30430 0.10650 1 0 3840120 3840120 66503957 23507225 42996732 11610446 9966626 1643820 1536953 495654 1041299 49521971 US GOVERNMENT GRANTS REFUNDABLE 2715467 DEPOSITS HELD IN CUSTODY 417854 ASSETS RETIREMENT OBLIGATION 313474 OTHER LIABILITY - BOYS AND GIRLS CLUB 1000000 4446795 X 43578704 -2326395 45808 -2280587 45859291 251542 15128312 15379854 61239145 41132981 45808 25555 71363 41061618 251542 15153867 15405409 56467027 PART V, LINE 4: ENDOWMENT FUNDS SUPPORT STUDENT SCHOLARSHIPS, ACADEMIC PROGRAMMING AND INSTITUTIONAL OPERATIONS. PART X, LINE 2: 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, 2015 AND 2014, 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, 2011 AND PRIOR. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & GRANTS 15,153,867. SPECIAL EVENTS EXPENSE NETTED WITH SPECIAL EVENTS REVENUE -25,555. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 25,555. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 15,153,867. 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, INC RECEIVES GOVERNMENT GRANTS AND FEDERAL LOAN PROGRAM FUNDS. GOLF OUTING 64468 43435 21033 25555 64468 43435 21033 25555 25555 -4522 23824 2050 1835 0 1.00000 23824 2050 1835 3885 19939 WI 1 0 0 0 1.00000 0.00000 TODD M ERICSON 900 VITERBO DRIVE LA CROSSE WI 54601 0 TODD M ERICSON RECORDKEEPING X 0 1 INSTITUTIONAL GRANTS AND DISCOUNTS TO STUDENTS 1572 16044689 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 0 0 0 0 0 0 0 0 0 RICHARD ARTMAN PRESIDENT 280505 0 0 0 10236 0 14377 0 15555 0 320673 0 0 0 BARBARA GAYLE ACADEMIC VICE PRESIDENT 156808 0 0 0 1497 0 7902 0 3858 0 170065 0 0 0 TODD ERICSON SECRETARY/TREASURER 134790 0 0 0 417 0 7026 0 15645 0 157878 0 0 0 CHRISTINE VALENTI DIRECTOR, OFF-CAMPUS GRADU 130357 0 0 0 1891 0 6744 0 15118 0 154110 0 0 0 GARY KLEIN VP INSTITUTIONAL ADVANCEME 129490 0 0 0 395 0 6728 0 15624 0 152237 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS GOLF CLUB MEMBERSHIP DUES ON BEHALF OF RICHARD B ARTMAN, PRESIDENT, IN THE AMOUNT OF $1,310 PER YEAR. THIS AMOUNT IS REPORTED AS OTHER COMPENSATION ON FORM 990, SCH J, PAGE 2, PART II, COLUMN (B)(III) AND IS INCLUDED IN GROSS WAGES ON FORM W-2, BOX 5. A WISCONSIN HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2010-07-29 10000000 BUILDINGS/STRUCTURES 0 0 0 A 4082606 10000000 10000000 2011 0 0 1 1 A 0 0 0 0 0 0 0 0 0 A 0 X 2050 THRIFT SHOP VALUE X 12 340601 FAIR MARKET VALUE X 7 4921 FAIR MARKET VALUE X WINE 2 1100 FAIR MARKET VALUE X GIFT CARDS FOR STUDENTS 1 1000 FAIR MARKET VALUE 0 1 1 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 11 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