2014-06-09T11:16:00-05:00 2013-07-31 ILLINOIS WESLEYAN UNIVERSITY 303 E EMERSON ST BLOOMINGTON IL 617011730 990 2012-08-01 370662594 ILLINOIS WESLEYAN UNIVERSITY ILLI 3095563449 PO BOX 2900 BLOOMINGTON IL 61702 DANIEL P KLOTZBACH 3095563449 2014-06-03 false 2014-06-09 2012 2015-11-30 17:44:51Z RICHARD F WILSON 1312 PARK STREET BLOOMINGTON IL 61701 100083766 false X WWW.IWU.EDU X 1850 IL THE UNIVERSITY STRIVES TO ATTAIN THE IDEAL OF A LIBERAL EDUCATION WHILE PROVIDING UNIQUE OPPORTUNITIES WITH ITS DISTINCTIVE CURRICULA AND PROGRAMS. 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A LIBERAL EDUCATION FOSTERS CREATIVITY, CRITICAL THINKING, EFFECTIVE COMMUNICATION, STRENGTH OF CHARACTER AND A SPIRIT OF INQUIRY; IT DEEPENS THE SPECIALIZED KNOWLEDGE OF A DISCIPLINE WITH A COMPREHENSIVE WORLD VIEW. false false 65306306 66575569 INSTRUCTION TO OVER 2,000 STUDENTS FOR BACCALAUREATE DEGREES IN THE LIBERAL ARTS AND SCIENCES, NURSING, FINE ARTS, DRAMA AND MUSIC. STUDENT SERVICES INCLUDE EDUCATION, HOUSING, AND BOARD. INSTRUCTION TO OVER 2,000 STUDENTS FOR BACCALAUREATE DEGREES IN THE LIBERAL ARTS AND SCIENCES, NURSING, FINE ARTS, DRAMA AND MUSIC. STUDENT SERVICES INCLUDE EDUCATION, HOUSING, AND BOARD. 65306306 true true false false false false false true false true true false false false true true true false true false true false false true false false false false false true true false false false false false false false false false false true true false false false false false false false true 237 0 true 2281 true true true false false false false true true false false false false X 42 41 false false false false false false false true true false false true true true true true true true true false X JOHN BRYANT 3095563449 1312 PARK STREET BLOOMINGTON IL 61701 RICHARD F WILSON 40.00 X X 286129 0 37204 REBIE R KINGSTON 2.00 X 0 0 0 RICHARD AMES 2.00 X 0 0 0 JEAN BAIRD 2.00 X 0 0 0 PHYLLIS BARKER 2.00 X 0 0 0 THOMAS BROWN 2.00 X 0 0 0 WILLIE BROWN 2.00 X 0 0 0 CATHY CARSWELL 2.00 X 0 0 0 MICHAEL CLARK 2.00 X 0 0 0 MARY CREGO 2.00 X 0 0 0 CEASAR DOUGLAS JR 2.00 X 0 0 0 JOHN ESCH 2.00 X 0 0 0 STEVEN A RING 2.00 X 0 0 0 JUDITH FAVELL 2.00 X 0 0 0 ROBERT FIELD 2.00 X 0 0 0 TODD FRENCH 2.00 X 0 0 0 DAVID GAFFRON 2.00 X 0 0 0 HERBERT GETZ 2.00 X 0 0 0 THOMAS HANSEN 2.00 X 0 0 0 JOHN HORTON 2.00 X 0 0 0 W THOMAS LAWRENCE 2.00 X 0 0 0 KATHY LEWTON 2.00 X 0 0 0 THOMAS MCKINNEY JR MD 2.00 X 0 0 0 THOMAS NEIS 2.00 X 0 0 0 BISHOP JONATHAN D KEATON 2.00 X 0 0 0 BYRON TUCCI 2.00 X 0 0 0 J WILLIAM ROBERTS 2.00 X 0 0 0 RONALD RUECKER MD 2.00 X 0 0 0 EDWARD RUST JR 2.00 X 0 0 0 JAMES SHIRK 2.00 X 0 0 0 DALE SPIESS 2.00 X 0 0 0 CARLINA TAPIA-RUANO 2.00 X 0 0 0 MICHAEL TIPSORD 2.00 X 0 0 0 GEORGE VINYARD 2.00 X 0 0 0 STEVEN WANNEMACHER 2.00 X 0 0 0 DAVID WILKINS 2.00 X 0 0 0 MARSHA GUENZLER-STEVENS 2.00 X 0 0 0 DANIEL JAMESON 2.00 X 0 0 0 RICHARD M KING 2.00 X 0 0 0 BARBARA NATHAN 2.00 X 0 0 0 TIMOTHY SZERLONG 2.00 X 0 0 0 JONATHAN GREEN 40.00 X 180938 0 38731 MARTIN SMITH 40.00 X 158381 0 36271 DANIEL P KLOTZBACH 40.00 X 155639 0 36010 BENJAMIN RHODES 40.00 X 151159 0 35031 KARLA CARNEY-HALL 40.00 X 135703 0 33158 DARRYL BROWN 40.00 X 127408 0 25375 MARIO PELUSI 40.00 X 126747 0 32200 MILLARD JORGENSON 40.00 X 126693 0 32790 1448797 306770 26 false true false MID-ILLINOIS MECHANICAL INC 304 S MASON ST BLOOMINGTON IL 61701 HVAC CONTRACTOR 293883 ANDERSON ELECTRIC 3501 S 6TH ST HWY W SUITE 1 SPRINGFIELD IL 62703 ELCTRCONTRACTOR 246993 PARTNERS DEVELOPMENT 502 UNION AVENUE KNOXVILLE TN 37902 CONSULTING 155438 ELLUCIAN COMPANY LP 14083 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 IT CONSULTING 146410 PNC BANK NATIONAL ASSOCIATION PO BOX 645058 PITTSBURGH PA 15264 LETTER OF CREDT 138139 10 1739270 14562635 2687062 16301905 NET TUITION AND FEES 43478706 43478706 AUXILLIARY ENTERPRISES 12968793 12968793 OTHER EDUCATION AND GENERAL 1053972 1053972 AUXILLIARY ENT-ROOM CREDITS 285701 285701 AUXILLIARY ENTERPR 990T INCOM 722320 232021 232021 64360 64360 58083553 1948596 1948230 366 1941763 334033 1607730 1607730 1607730 21604824 15120342 6484482 6484482 6484482 STUDENT LOAN INTEREST 203125 203125 203125 84629391 66487369 232387 1607730 786736 483112 303624 31127788 27446486 1814193 1867109 1573407 1303030 149155 121222 5414097 4637756 412999 363342 2118966 1825521 146807 146638 134365 134365 131031 131031 44856 44856 109265 109265 411118 356333 50135 4650 112773 56339 10496 45938 3613344 3214876 398468 571832 363292 203817 4723 7862 7862 6311946 6275698 2312 33936 1311564 1062773 34243 214548 860117 775828 28140 56149 2378336 2378336 4801083 4801083 1157737 1155532 2205 AUXILIARY ENTERPRISES 5137491 5137491 TUITION REMISSION 1645619 1645619 TUITION EXTERNAL PROGRAMS 1219070 1219070 ADMISSION APPLICATION SRV 405215 405215 1415873 1238166 36698 141009 72801491 65306306 3748973 3746212 71808 128075 16500446 11225050 5238950 1044548 918362 5032677 8824242 8528187 682209 663681 2499164 2432434 288995432 85142437 185424964 203852995 134238691 148844129 2597281 2674578 356996117 384426354 3325561 3160834 8454630 9955019 82312170 80350707 33435383 32901027 127527744 126367587 X 134350559 156431546 26312635 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V, LINE 4 ENDOWMENT FUNDS ARE INTENDED TO PROVIDE FINANCIAL SUPPORT FOR SCHOLARSHIPS, SCHOLARLY ACHIEVEMENT, PROGRAM SUPPORT AND OTHER FUNCTIONS OF THE UNIVERSITY CONSISTENT WITH DONOR INTENT. FINANCIAL SUPPORT IS PROVIDED FROM INVESTMENT INCOME OF THE ENDOWED CORPUS, WHICH IS INVESTED TO PROVIDE INCOME IN PERPETUITY. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X IN ACCORDANCE WITH U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE UNIVERSITY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. BASED UPON THIS PRACTICE THE UNIVERSITY, AS OF JULY 31, 2013, HAS NOT RECORDED A LIABILITY FOR ANY UNRECOGNIZED TAX BENEFITS. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN SPLIT INTEREST AGREEMENT OBLIGATIONS -613,833 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RECOGNITION OF CHANGE IN POSTRETIRMENT FUNDED STATUS 741,000 CHANGE IN PRESENT VALUE OF SWAP AGREEMENT -505,412 SUPPLEMENTAL FINANCIAL INFORMATION SCHEDULE D, PAGE 4, PART XIII CONTRIBUTED COLLECTIONS SUCH AS WORKS OF ART AND HISTORICAL TREASURES, WHERE NO APPRAISED VALUE WAS ATTAINABLE AT TIME OF RECEIPT, ARE NOT RECOGNIZED AS REVENUE AND HAVE NOT BEEN CAPITALIZED, OR DEPRECIATED. A COLLECTION OF TRADITIONAL PUEBLO POTTERY AND A FEW WOODEN AND BASKETRY OBJECTS WAS PRESENTED TO THE UNIVERSITY IN THE MID 1880'S BY JOHN WESLEY POWELL. THE COLLECTION IS PRESERVED BY THE UNIVERSITY AND IS ON DISPLAY IN THE AMES LIBRARY. true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THE UNIVERSITYS ADMISSION BROCHURE INCLUDES OUR EQUAL OPPORTUNITY STATEMENT THIS BROCHURE IS DISTRIBUTED TO PROSPECTIVE STUDENTS AND AVAILABLE TO WHOMEVER MAY REQUEST IT FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE UNIVERSITY ADMINISTERS FINANCIAL AID GRANTS FROM THE FEDERAL GOVERNMENT AND STATE OF ILLINOIS INCLUDING FEDERAL COLLEGE WORK STUDY THE UNIVERSITY RECEIVES INDIRECT COST SHARE AS PART OF RESEARCH GRANTS FROM VARIOUS GOVERNMENTAL AGENCIES LIKE THE NATIONAL SCIENCE FOUNDATION false LONDON, ENGLAND PROGRAM SERVICE STUDY ABROAD 187538 BARCELONA, SPAIN PROGRAM SERVICE STUDY ABROAD 252063 439601 439601 false false false false false false ACTIVITIES PER REGION SCHEDULE F, PAGE 1, PART I, LINE 3 LONDON, ENGLAND 187,538 0 BARCELONA, SPAIN 252,063 0 X X X X X X X true JOHNSON GROSSNICKLE AND ASSOCIATES JOHNSON GROSSNICKE AND ASSOCIATES 29 SOUTH PARK BLVD GREENWOOD IN 46143 CONSULTANT false 44856 -44856 44856 -44856 FUNDRAISING VS REIMBURSEMENT EXPLANATION SCHEDULE G PAGE 1 PART I LINE 2B COLUMN V JOHNSON GROSSNICKLE AND ASSOCIATES JOHNSON GROSSNICKE AND ASSOCIATES CAMPAIGN CONSULTANT X X X true true X X X false false false false false false false false false RICHARD F WILSON 286129 37204 323333 JONATHAN GREEN 180938 38731 219669 MARTIN SMITH 158381 36271 194652 DANIEL P KLOTZBACH 155639 36010 191649 BENJAMIN RHODES 151159 35031 186190 KARLA CARNEY-HALL 135703 33158 168861 DARRYL BROWN 127408 25375 152783 MARIO PELUSI 126747 32200 158947 MILLARD JORGENSON 126693 32790 159483 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A TRAVEL FOR COMPANIONS - SPOUSAL TRAVEL IS LIMITED TO OCCASIONS THAT HAVE A BUSINESS PURPOSE AND THE DOCUMENTATION IS REQUIRED WITH EXPENSE VOUCHER TO SUPPORT THE BUSINESS PURPOSE. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - THE PRESIDENT IS PROVIDED A RESIDENCE ON CAMPUS AND IS REQUIRED TO LIVE IN THIS RESIDENCE PER EMPLOYMENT CONTRACT. THIS RESIDENCE IS USED TO HOST SEVERAL UNIVERSITY SPONSORED FUNCTIONS THROUGHTOUT THE YEAR. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - COUNTRY CLUB DUES ARE REIMBURSED FOR THE PRESIDENT AND VICE PRESIDENT OF ADVANCEMENT. MEMBERSHIP IN THIS COUNTRY CLUB IS A CONDITION OF EMPLOYMENT AND IS DEEMED CRITICAL FOR FUNDRAISING AND COMMUNITY SUPPORT. A ILLINOIS EDUCATIONAL FACILITIES AUT 370662594 045200BXR 2006-02-01 14260000 REFINANCE SERIES 97 BONDS PURCH SPRINKLER SYSTEMS false false false B ILLINOIS EDUCATIONAL FACILITIES AUT 370662594 045200BR7 2006-12-01 31930000 REFINANCE SERIES 2001 BONDS PURCHASE SPRINKLER SYSTEMS false false false C ILLINOIS FACILITIES AUTHORITY 370662594 45200FLF4 2008-06-24 30410000 REFINANCE SERIES 2003 BONDS false false false D ILLINOIS FINANCEAUTHORITYSERIES2012 370662594 45203HHPO 2012-05-30 12900000 REFINANCE SERIES 2001 BONDS false false false A 910000 14260000 426680 2008 false false true true B 475000 3193000 873278 2008 false false true true C 4800000 30410000 315379 2004 false false true true D 12900000 301416 true false false true A false false false false true false false true B false false false false true false false true C false false false false true false false true D false false false false true false false true A false false false false false false false false false B false false false false false false false false false C false false false false true false false false false D false false false false true false false false false A false PURPOSE OF ISSUE DESCRIPTION SCHEDULE K ILLINOIS FINANCEAUTHORITYSERIES2012 REFINANCE SERIES 2001 BONDS AND FINANCE CONSTRUCTION OF APARTMENT STYLE STUDENT RESIDENCES X 2677728 2677728 FAIR MARKET VALUE X GIFTS IN KIND 9334 9334 FAIR VALUE 63 false false true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B MAINTAIN A BROKERAGE ACCOUNT WITH WELLS FARGO ADVISORS TO RECEIVE AND LIQUIDATE GIFTS OF MARKETABLE SECURITIES. ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE UNIVERSITY STRIVES TO ATTAIN THE IDEAL OF A LIBERAL EDUCATION WHILE PROVIDING UNIQUE OPPORTUNITIES WITH ITS DISTINCTIVE CURRICULA AND PROGRAMS. A LIBERAL EDUCATION FOSTERS CREATIVITY, CRITICAL THINKING, EFFECTIVE COMMUNICATION, STRENGTH OF CHARACTER AND A SPIRIT OF INQUIRY; IT DEEPENS THE SPECIALIZED KNOWLEDGE OF A DISCIPLINE WITH A COMPREHENSIVE WORLD VIEW. EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PARTICIPATE IN VARIOUS ACADEMIC, CAMPUS AND ALUMNI EVENTS LIKE HOMECOMING AND ALUMNI RELATIONS CONNECTIONS EVENTS. ACADEMIC VOLUNTEERS SPEAK TO CLASSES, ACT AS MENTORS AND HOST STUDENT VISITS TO VARIOUS WORKPLACES. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D INSTRUCTION TO OVER 2,000 STUDENTS FOR BACCALAUREATE DEGREES IN THE LIBERAL ARTS AND SCIENCES, NURSING, FINE ARTS, DRAMA AND MUSIC. STUDENT SERVICES INCLUDE EDUCATION, HOUSING, AND BOARD. AUTHORITY DELEGATED TO COMMITTEE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 1A IN ACCORDANCE WITH THE BY-LAWS OF THE BOARD OF TRUSTEES, THE EXECUTIVE COMMITTEE SHALL MEET AT LEAST ONCE BETWEEN REGULAR MEETINGS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE THE AUTHORITY OF THE BOARD IN THE INTERIM BETWEEN STATED MEETINGS OF THE BOARD TO THE EXTENT PERMITTED BY LAW AND THE BY-LAWS AND THE BOARD ITSELF, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT CONDUCT ELECTIONS OF THE BOARD MEMBERS, NOR FILL VACANCIES ON THE BOARD. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B IT IS THE POLICY OF THE BOARD OF TRUSTEES OF ILLINOIS WESLEYAN UNIVERSITY THAT THE AUDIT COMMITTEE SHALL REVIEW INTERNAL REVENUE SERVICES FORM 990 PRIOR TO FILING IT WITH THE IRS. ONCE THE AUDIT COMMITTEE HAS REVIEWED IRS FORM 990, A COPY SHALL BE MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING OF FORM 990. BOARD MEMBERS SHALL EXERCISE THEIR BEST EFFORT TO REVIEW FORM 990. BOARD MEMBERS WHO HAVE COMMENTS OR REVISIONS TO FORM 990 SHALL SUBMIT THOSE COMMENTS OR REVISIONS TO THE AUDIT COMMITTEE CHAIR OR VICE CHAIR NO LATER THAN ONE WEEK FOLLOWING NOTIFICATION OF THE AVAILABILITY OF THE FORM 990 BEING POSTED FOR REVIEW. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C AN ANNUAL CONFLICT OF INTEREST STATEMENT IS COLLECTED FROM TRUSTEES AND KEY EMPLOYEES. REMINDERS ARE SENT TO TRUSTEES AND KEY EMPLOYEES WITH OUTSTANDING STATEMENTS UNTIL RECEIVED. CONFLICTS DISCLOSED ARE REVIEWED AND MONITORED. TRUSTEES ABSTAIN FROM VOTING WHEN A VOTE IS REQUIRED AND THE TRUSTEE HAS A CONFLICT OF INTEREST. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT'S SALARY IS APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND A WRITTEN AGREEMENT IS SIGNED BY BOTH PARTIES. SALARY AMOUNT IS BASED ON, BUT NOT LIMITED TO: PRIOR SALARY, BUDGETED COMPENSATION INCREASE TO ALL EMPLOYEES OF THE UNIVERSITY, PERFORMANCE, CHANGES IN RESPONSIBILITY, COMPARATIVE DATA FROM CUPA AND OTHER RELEVANT FACTORS AS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B VICE PRESIDENTS SALARIES ARE APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. SALARY AMOUNTS ARE BASED ON, BUT NOT LIMITED TO: PRIOR SALARY, BUDGETED COMPENSATION INCREASE TO ALL EMPLOYEES OF THE UNIVERSITY, PERFORMANCE, CHANGES IN RESPONSIBILITY, COMPARATIVE DATA FROM CUPA AND OTHER RELEVANT FACTORS AS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE UNIVERSITY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. REQUESTS FOR SUCH DATA ARE REVIEWED AND INFORMATION IS PROVIDED IF DEEMED APPROPRIATE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 CHANGE IN SPLIT INTEREST AGREEMENT OBLIGATIONS -613,833 RECOGNITION OF CHANGE IN POSTRETIRMENT FUNDED STATUS -741,000 CHANGE IN PRESENT VALUE OF SWAP AGREEMENT 505,412 ACCORDING TO UNIVERSITY POLICY, THE BOARD OF TRUSTEES HAS DELEGATED THE ANNUAL REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE ANNUALLY REVIEWS THE FORM 990 AT THE MAY BOARD MEETING. IN ORDER TO BE IN COMPLIANCE WITH UNIVERSITY POLICY AND IRS RECOMMENDED BEST PRACTICES, THE FORM 990 WAS NOT AVAILABLE FOR FILING UNTIL AFTER THE ORIGINAL DUE DATE OF DECEMBER 15,2013. AN APPLICATION FOR EXTENSION WAS FILED BUT WAS REJECTED DUE TO THE POST MARK DATE BEING DECEMBER 16, 2013 DUE TO AN ADMINISTRATIVE ERROR. AN APPLICATION FOR A SECOND EXTENSION UNTIL JUNE 15, 2014 WAS FILED BUT NO RESPONSE HAS BEEN RECEIVED. WE ASK THAT ANY POTENTIAL LATE FILING PENALTIES BE WAIVED. THE INTENTION WAS TO RECEIVE AN EXTENSION THROUGH THE SECOND EXTENSION PERIOD UNTIL JUNE 15, 2014 ALLOWING FOR THE BOARD OF TRUSTEE REVIEW AT THEIR MAY 2014 MEETING. THIS EXPLANATION IS INTENDED TO SHOW REASONABLE CAUSE FOR THE FORM 990 TO BE UNAVAILABLE FOR FILING UNTIL AFTER THE ORIGINAL AND REQUESTED FIRST EX