WASHINGTON ADVENTIST UNIVERSITY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON ADVENTIST UNIVERSITY INC (EIN 52-0643528)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201331359349306893
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T14:49:33-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLINE BRANDT KOCHENOWER & CO PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 ROGERS COMMERCE BLVD | AddressLine1 |
| City | BOILING SPRINGS | City |
| State | SC | State |
| ZIP Code | 29316 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520643528 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON ADVENTIST UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WASH | NameControl |
| Phone | 3018914551 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 FLOWER AVENUE | AddressLine1 |
| City | TAKOMA PARK | City |
| State | MD | State |
| ZIP Code | 20912 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICK FARLEY | Name |
| Title | VICE PRESIDENT OF FINANCE | Title |
| Phone | 3018914551 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIMOTHY S BLAKE CPA | Name |
| Phone | 8645410218 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WEYMOUTH SPENCE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 FLOWER AVE | AddressLine1 |
| City | TAKOMA PARK | City |
| State | MD | State |
| ZIP Code | 20912 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 46999627 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WAU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1904 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | WASHINGTON ADVENTIST UNIVERSITY IS A LEARNING COMMUNITY COMMITTED TO THE SEVENTH-DAY ADVENTIST CHRISTIAN VISION OF EXCELLENCE AND SERVICE. THIS COSMOPOLITAN INSTITUTION CHALLENGES STUDENTS TO SEIZE THE OPPORTUNITIES FOR LEARNING IN THE NATION'S CAPITAL IN ORDER TO BECOME MORAL LEADERS IN COMMUNITIES THROUGHOUT THE WORLD. FOUNDED IN 1904, WASHINGTON ADVENTIST UNIVERSITY IS A RESIDENTIAL CHRISTIAN INSTITUTION OFFERING FORMAL INSTRUCTION TO STUDENTS OF ALL BACKGROUNDS, PROVIDING A REGULAR CURRICULUM OF UNDERGRADUATE DEGREES, GRADUATE DEGREES, AND PROFESSIONAL CERTIFICATES IN HEALTH SCIENCES AND LIBERAL ARTS IN A SETTING THAT IS ACADEMICALLY CHALLENGING AND CHRIST CENTERED. IN THE CLASSROOM WAU STUDENTS BENEFIT FROM A LOW STUDENT TO FACULTY RATIO AND HIGHLY QUALIFIED FACULTY COMMITTED TO EVERY STUDENT'S SUCCESS. IN 2011 WAU CONFERRED ASSOCIATES, BACHELORS, AND MASTERS DEGREES ON 161 STUDENTS, FROM AN ENROLLMENT OF 1311 STUDENTS (UNDUPLICATED HEADCOUNT). THE UNIVERSITY'S 19-ACRE CAMPUS OF H | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 31 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 28 | NbrIndependentVotingMembers |
| Total Nbr Employees | 821 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 15852268 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 17279266 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 25672607 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 29563799 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 316744 | InvestmentIncomePriorYear |
| Investment Income Current Year | 156562 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 41841619 | TotalRevenuePriorYear |
| Total Revenue Current Year | 46999627 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9509004 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 11839559 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15553507 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 16917432 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 294639 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11531446 | OtherExpensePriorYear |
| Other Expenses Current Year | 12758672 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 36593957 | TotalExpensesPriorYear |
| Total Expenses Current Year | 41515663 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 5247662 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 5483964 | RevenuesLessExpensesCY |
| Total Assets BOY | 39030543 | TotalAssetsBOY |
| Total Assets EOY | 43934980 | TotalAssetsEOY |
| Total Liabilities BOY | 12645240 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 12107167 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 26385303 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 31827813 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WASHINGTON ADVENTIST UNIVERSITY IS A LEARNING COMMUNITY COMMITTED TO THE SEVENTH-DAY ADVENTIST CHRISTIAN VISION OF EXCELLENCE AND SERVICE. THIS COSMOPOLITAN INSTITUTION CHALLENGES STUDENTS TO SEIZE THE OPPORTUNITIES FOR LEARNING IN THE NATION'S CAPITAL IN ORDER TO BECOME MORAL LEADERS IN COMMUNITIES THROUGHOUT THE WORLD. FOUNDED IN 1904, WASHINGTON ADVENTIST UNIVERSITY IS A RESIDENTIAL CHRISTIAN INSTITUTION OFFERING FORMAL INSTRUCTION TO STUDENTS OF ALL BACKGROUNDS, PROVIDING A REGULAR CURRICULUM OF UNDERGRADUATE DEGREES, GRADUATE DEGREES, AND PROFESSIONAL CERTIFICATES IN HEALTH SCIENCES AND LIBERAL ARTS IN A SETTING THAT IS ACADEMICALLY CHALLENGING AND CHRIST CENTERED. IN THE CLASSROOM WAU STUDENTS BENEFIT FROM A LOW STUDENT TO FACULTY RATIO AND HIGHLY QUALIFIED FACULTY COMMITTED TO EVERY STUDENT'S SUCCESS. IN 2011 WAU CONFERRED ASSOCIATES, BACHELORS, AND MASTERS DEGREES ON 161 STUDENTS, FROM AN ENROLLMENT OF 1311 STUDENTS (UNDUPLICATED HEADCOUNT). THE UNIVERSITY'S 19-ACRE CAMPUS OF H | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 34517075 | Expense |
| Grants | 11839559 | Grants |
| Revenue | 29563799 | Revenue |
| Description | OUR PRIMARY FUNCTION IS TO PRESENT 4 YEAR LIBERAL ARTS FORMAL INSTRUCTION BY MAINTAINING A REGULAR FACULTY AND CURRICULUM TO A GROUP OF REGULARLY ENROLLED STUDENTS IN ACCREDITED PROGRAMS LEADING TO USEFUL CERTIFICATES, DEGREES AND/OR DIPLOMAS IN AREAS THAT FILL CRITICAL NEEDS IN SOCIETY SUCH AS NURSING, ACCOUNTING, EDUCATION AND SOCIAL WORK. OUR STUDENT BODY THIS YEAR CONSISTED OF 1311 UNDERGRADUATE AND 161 GRADUATE UNDUPLICATED HEADCOUNT. | Description |
| Total Program Service Expense | 34517075 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 82 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 821 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 31 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 28 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MR PATRICK FARLEY | NamePerson |
| Telephone Number | 3018914551 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 FLOWER AVE | AddressLine1 |
| City | TAKOMA PARK | City |
| State | MD | State |
| ZIP Code | 20912 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (33 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer |
|---|---|---|---|---|---|---|
| RAJ ATTIKEN | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| NANCY BAILEY | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| SETH BARDU | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| HANNA BLAKE | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| LARRY BOGGESS | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| BRUCE BOYER | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| HAMLET CANOSA | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| VIJAYAN CHARLES | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| CHARLES CHEATHAM | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| JOSE CORTEZ | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| VIOLET COX | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| WILLIAM COX | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| DUANE DORCH | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| MARGARET MCFARLAND ESQ | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| PHYLLIS PELOTE EDMONDS ESQ | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| JOAN FRANCIS | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| RAY HARTWELL | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| SANDRA LOUGHLIN | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| DONALD E MELNICK MD | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| BILL MILLER | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| SCOTT MCCLURE | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| JOYCE PORTELA NEWMYER | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| LOIS PETERS | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| RICK REMMERS | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| WILLIAM G ROBERTSON | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| WEYMOUTH SPENCE | ||||||
| PRES-COLLEGE | X | 143610 | 0 | 28546 | 40.00 | X |
| CAROL STEWART | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| CHARLES TAPP | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| ROBERT VANDEMAN | ||||||
| VICE CHAIR | X | 0 | 0 | 0 | ||
| DAVE WEIGLEY | ||||||
| CHAIRPERSON | X | 0 | 0 | 0 | ||
| MARK YOUNG | ||||||
| BOARD MEMBER | X | 0 | 0 | 0 | ||
| PATRICK FARLEY | ||||||
| TREASURER | 110527 | 0 | 4671 | 40.00 | X | |
| SUSAN HORNSHAW | ||||||
| SECRETARY | 43371 | 0 | 4295 | 40.00 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 297508 | TotalReportableCompFromOrg |
| Total Other Compensation | 37512 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | Address Line2AddressOfContractor/AddressUS/AddressLine2 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|---|
| AT SITE | ||||||
| 2021 L STREET N W | SECOND FLOOR | WASHINGTON | DC | 20036 | CONSTRUCTION | 5304634 |
| ALADDIN FOOD MANAGEMENT SERVICES | ||||||
| 16567 COLLECTIONS CENTER | CHICAGO | IL | 60693 | FOOD MANAGEMENT | 843995 | |
| BOULAND & BRUSH LLC | ||||||
| 201 N CHARLES STREET | BALTIMORE | MD | 21201 | LEGAL | 251167 | |
| TJ LAWN SERVICE | ||||||
| PO BOX 312 | BROOKEVILLE | MD | 20833 | LAWN MAINTENANC | 249286 | |
| ENGINEERED SERVICES | ||||||
| PO BOX 75046 | BALTIMORE | MD | 212755046 | BLDG MANGMENT | 231030 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Related Organizations | 3065663 | RelatedOrganizations |
| Government Grants | 9088720 | GovernmentGrants |
| All Other Contributions | 5124883 | AllOtherContributions |
| Total Contributions | 17279266 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|
| TUITION AND FEES | 24685545 | 24685545 | |
| AUXILIARY ENTERPRISES | 4224496 | $4,224,496 | |
| OTHER REVENUES | 524229 | $524,229 | |
| BAD DEBT RECOVERY | 105396 | 105396 | |
| STUDENT LOAN INTEREST | 24133 | $24,133 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 29563799 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 156562 | TotalRevenueColumn |
| Exclusion | $156,562 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 46999627 | TotalRevenueColumn |
| Related Or Exempt Function Income | 24790941 | RelatedOrExemptFunctionIncome |
| Exclusion | $4,929,420 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11839559 | Total |
| Program Services | 11839559 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 365880 | Total |
| Management And General | 365880 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12559966 | Total |
| Program Services | 9662302 | ProgramServices |
| Management And General | 2770662 | ManagementAndGeneral |
| Fundraising | 127002 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1292511 | Total |
| Program Services | 1241790 | ProgramServices |
| Management And General | 37652 | ManagementAndGeneral |
| Fundraising | 13069 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1893484 | Total |
| Program Services | 1456645 | ProgramServices |
| Management And General | 417693 | ManagementAndGeneral |
| Fundraising | 19146 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 805591 | Total |
| Program Services | 609252 | ProgramServices |
| Management And General | 188193 | ManagementAndGeneral |
| Fundraising | 8146 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 376777 | Total |
| Management And General | 376777 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177520 | Total |
| Management And General | 177520 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61003 | Total |
| Management And General | 61003 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2642 | Total |
| Management And General | 2642 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1614411 | Total |
| Program Services | 1614411 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222197 | Total |
| Program Services | 222197 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1068890 | Total |
| Program Services | 752407 | ProgramServices |
| Management And General | 299289 | ManagementAndGeneral |
| Fundraising | 17194 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 437076 | Total |
| Program Services | 218538 | ProgramServices |
| Management And General | 218538 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1655440 | Total |
| Program Services | 1288931 | ProgramServices |
| Management And General | 332177 | ManagementAndGeneral |
| Fundraising | 34332 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323352 | Total |
| Program Services | 284891 | ProgramServices |
| Management And General | 37120 | ManagementAndGeneral |
| Fundraising | 1341 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45615 | Total |
| Program Services | 31018 | ProgramServices |
| Management And General | 14597 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 359992 | Total |
| Program Services | 359992 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1510285 | Total |
| Program Services | 1011891 | ProgramServices |
| Management And General | 498394 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272811 | Total |
| Program Services | 272811 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OTHER | 1776736 | 921295 | 817298 | 38143 |
| WGTS-FM NON LABOR COSTS | 1249267 | 1249267 | ||
| COGS AUXILIARY | 574706 | 574706 | ||
| STUDENT HOUSING NON LABOR | 491863 | 491863 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 538089 | Total |
| Program Services | 413309 | ProgramServices |
| Management And General | 88514 | ManagementAndGeneral |
| Fundraising | 36266 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41515663 | Total |
| Program Services | 34517075 | ProgramServices |
| Management And General | 6703949 | ManagementAndGeneral |
| Fundraising | 294639 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7840 | BOY |
| EOY | 625797 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10186976 | BOY |
| EOY | 10723359 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 791985 | BOY |
| EOY | 1616554 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4760470 | BOY |
| EOY | 3631935 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 372002 | BOY |
| EOY | 150559 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 675536 | BOY |
| EOY | 712417 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 164544 | BOY |
| EOY | 157838 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 387932 | BOY |
| EOY | 342185 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 42282148 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19120338 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19853033 | BOY |
| EOY | 23161810 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1802037 | BOY |
| EOY | 2791654 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28188 | BOY |
| EOY | 20872 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39030543 | BOY |
| EOY | 43934980 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3809829 | BOY |
| EOY | 3546014 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1729447 | BOY |
| EOY | 1511069 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5398553 | BOY |
| EOY | 5148760 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1707411 | BOY |
| EOY | 1901324 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12645240 | BOY |
| EOY | 12107167 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14859441 | BOY |
| EOY | 22594421 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9838207 | BOY |
| EOY | 7534917 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1687655 | BOY |
| EOY | 1698475 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26385303 | BOY |
| EOY | 31827813 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39030543 | BOY |
| EOY | 43934980 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 5483964 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -41454 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2565757 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3017144 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2649102 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2506730 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2397335 | CurrentTaxYear |
| Total | 13136068 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2565757 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3017144 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2649102 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2506730 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2397335 | CurrentTaxYear |
| Total | 13136068 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 13136068 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 34922 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 53882 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 50362 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 72169 | CurrentTaxYearMinus1Year |
| Current Tax Year | 112480 | CurrentTaxYear |
| Total | 323815 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 216331 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 246885 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 331912 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 508820 | CurrentTaxYearMinus1Year |
| Current Tax Year | 555848 | CurrentTaxYear |
| Total | 1859796 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 15319679 | TotalSupport |
| Public Support Pertcentage170 | 0.85740 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.87920 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | WE INCLUDE A SUBSIDIARY, WGTS/COLUMBIA UNION COLLEGE BROADCASTING, INC., EIN 52-1336813 SEE SCHEDULE R FOR ADDITIONAL INFORMATION IN OUR 990. WERE WGTS REQUIRED TO FILE A 990, THEY WOULD BE SUBJECT TO THE PUBLIC SUPPORT TEST AS AN ENTITY THAT WOULD CHECK BOX 7 OF 990 SCHEDULE A, PART I. WE HAVE INCLUDED AS AN ATTACHMENT TO OUR SCHEDULE A, THE PART II PUBLIC SUPPORT TEST INFORMATION FOR WGTS/COLUMBIA UNION COLLEGE BROADCASTING INC. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2786135 | BeginningOfYearBalance |
| Contributions | 10820 | Contributions |
| Investment Earnings Or Losses | 6802 | InvestmentEarningsOrLosses |
| End Of Year Balance | 2803757 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2783716 | BeginningOfYearBalance |
| Contributions | 6225 | Contributions |
| Investment Earnings Or Losses | 130808 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | -134589 | GrantsOrScholarships |
| Other Expenditures | -25 | OtherExpenditures |
| End Of Year Balance | 2786135 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2709702 | BeginningOfYearBalance |
| Contributions | 20625 | Contributions |
| Investment Earnings Or Losses | 53389 | InvestmentEarningsOrLosses |
| End Of Year Balance | 2783716 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.39430 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.60570 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 691460 | OtherCostOrOtherBasis |
| Book Value | 691460 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 31808485 | OtherCostOrOtherBasis |
| Depreciation | 11622084 | Depreciation |
| Book Value | 20186401 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 315863 | OtherCostOrOtherBasis |
| Depreciation | 168460 | Depreciation |
| Book Value | 147403 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8264260 | OtherCostOrOtherBasis |
| Depreciation | 6397207 | Depreciation |
| Book Value | 1867053 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1202080 | OtherCostOrOtherBasis |
| Depreciation | 932587 | Depreciation |
| Book Value | 269493 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 23161810 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| FCC FOR PERKINS & NSL FUNDS | $1,494,650 |
| STUDENT DORMITORY DEPOSITS | $303,677 |
| CLASS AGENCY FUNDS | $102,997 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1901324 | TotalOfAmounts |
| Total Revenue | 46999627 | TotalRevenue |
| Total Expenses | 41515663 | TotalExpenses |
| Excess Or Deficit For Year | 5483964 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -41457 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -41457 | TotalAdjustments |
| Excess Or Deficit Per FS | 5442507 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 35118611 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -41457 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -41457 | RevenueNotRptdF990 |
| Revenue Subtotal | 35160068 | RevenueSubtotal |
| Other Revenues Not Included | 11839559 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 11839559 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 46999627 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 29676104 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 29676104 | ExpensesSubtotal |
| Other Expenses Not Included | 11839559 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 11839559 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 41515663 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| RECONCILIATION OF CHANGES - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 8 | SCHOLARSHIP DISCOUNTS -11,839,559 SCHOLARSHIP DISCOUNTS 11,839,559 |
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | SCHOLARSHIP DISCOUNTS 11,839,559 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XIII, LINE 4B | SCHOLARSHIP DISCOUNTS 11,839,559 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | WELL AS GEOGRAPHICALLY DIVERSE STUDENT BODY OUR FIVE YEAR AVERAGE MINORITY REPRESENTATION IS 86 WITH STUDENTS FROM 49 DIFFERENT COUNTRIES 34 OF THE US STATES AND TERRITORIES AND ALL OF THE RECOGNIZED ETHNIC GROUPS REPRESENTED INCLUDING AMERICAN INDIAN |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | SCHEDULE E LINE 6 | THE UNIVERSITY PARTICIPATES IN THE DEPT OF EDUCATION TITLE IV PROGRAMS UNDER THE HIGHER EDUCATION ACT |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (6 entries)
| Type Of GrantTypeOfGrant | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation |
|---|---|---|---|---|
| NEED AND MERIT BASED SCHO | UNFUNDED SCHOLA | |||
| LARSHIP INCLUDING TUITION | RSHIPS FOR ME- | |||
| DISCOUNTS, PELL, SEOG | RIT BASED PROG. | |||
| MARYLAND, ENDOWED AND | PARTICIPATION | |||
| UNFUNDED. | IE MUSIC, | |||
| ATHLETICS. | 1472 | 11839559 | FMV |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | WASHINGTON ADVENTIST UNIVERSITY USES THE SCHOLARSHIP AND STUDENT FINANCE COMMITTEE TO REVIEW AND AWARD ALUMNI DISCRETIONARY AND ALUMNI ENDOWMENT SCHOLARSHIPS BASED ON CRITERIA SET FORTH BY EACH ENDOWMENT FUND. FEDERAL AND STATE GRANT MONIES ARE AWARDED BASED ON FEDERAL AND STATE REGULATIONS AND ARE WRITTEN INTO THE BUSINESS RULES FOR DATATEL'S COLLEAGUE SYSTEM. THE STUDENT FINANCIAL SERVICE'S AID PROCESSOR IS ALSO THE COMPLIANCE OFFICER AND MONITORS COMPLIANCE WITH INSTITUTIONAL, STATE AND FEDERAL REGULATIONS FOR AWARDING AND DISBURSING OF AID MONEY. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WEYMOUTH SPENCE | NamePerson |
| Base Compensation Filing Org | 90000 | BaseCompensationFilingOrg |
| Bonus Filing Org | 48100 | BonusFilingOrg |
| Other Compensation Filing Org | 5510 | OtherCompensationFilingOrg |
| Deferred Comp Filing Org | 4546 | DeferredCompFilingOrg |
| Nontaxable Benefits Filing Org | 24000 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 172156 | TotalCompensationFilingOrg |
| Comp Report Prior990 Filing Org | 173534 | CompReportPrior990FilingOrg |
Schedule L IRS990ScheduleL
Loan Table LoanTable
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HMIRADIANS | BusinessNameLine1 |
| Business Name Line2 | HMI/RADIANS COLLEGE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Purpose Of Loan | SEE STATEMENT | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $344,000 | OriginalPrincipalAmount |
| Balance Due | 150559 | BalanceDue |
| Default | false | Default |
| Approved By Board | false | ApprovedByBoard |
| Written Agreement | true | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 150559 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|
| SEELAN ABRAHAM | ||
| FORMER BOARD MR | SEE FEDERAL STMT | false |
| RADIANS COLLEGE | ||
| RADIANS CEO | FOR DESCRIPTION | false |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE L PART V | ReturnReference |
| Explanation | ALL BUT 299259 OF THIS OBLIGATION HAS BEEN PAID AS OF MAY 15 2013 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | WASHINGTON ADVENTIST UNIVERSITY IS A LEARNING COMMUNITY COMMITTED TO THE SEVENTH-DAY ADVENTIST CHRISTIAN VISION OF EXCELLENCE AND SERVICE. THIS COSMOPOLITAN INSTITUTION CHALLENGES STUDENTS TO SEIZE THE OPPORTUNITIES FOR LEARNING IN THE NATION'S CAPITAL IN ORDER TO BECOME MORAL LEADERS IN COMMUNITIES THROUGHOUT THE WORLD. FOUNDED IN 1904, WASHINGTON ADVENTIST UNIVERSITY IS A RESIDENTIAL CHRISTIAN INSTITUTION OFFERING FORMAL INSTRUCTION TO STUDENTS OF ALL BACKGROUNDS, PROVIDING A REGULAR CURRICULUM OF UNDERGRADUATE DEGREES, GRADUATE DEGREES, AND PROFESSIONAL CERTIFICATES IN HEALTH SCIENCES AND LIBERAL ARTS IN A SETTING THAT IS ACADEMICALLY CHALLENGING AND CHRIST CENTERED. IN THE CLASSROOM WAU STUDENTS BENEFIT FROM A LOW STUDENT TO FACULTY RATIO AND HIGHLY QUALIFIED FACULTY COMMITTED TO EVERY STUDENT'S SUCCESS. IN 2011 WAU CONFERRED ASSOCIATES, BACHELORS, AND MASTERS DEGREES ON 161 STUDENTS, FROM AN ENROLLMENT OF 1311 STUDENTS (UNDUPLICATED HEADCOUNT). THE UNIVERSITY'S 19-ACRE CAMPUS OF HISTORICAL ARCHITECTURAL BEAUTY IS LOCATED IN TAKOMA PARK, MARYLAND, A SAFE AND DESIRABLE RESIDENTIAL NEIGHBORHOOD BORDERING WASHINGTON, DC. THIS PROXIMITY TO AN IMPORTANT WORLD CITY DISTINGUISHES IT FROM OTHER ADVENTIST AND CHRISTIAN UNIVERSITIES. OUTSIDE OF THE CLASSROOM, STUDENTS CAN ENHANCE LEARNING THROUGH PARTICIPATION IN A VARIETY OF ENRICHING ACTIVITIES, INCLUDING WORLD CLASS PERFORMING ARTS GROUPS, OPPORTUNITIES FOR WORSHIP AND SERVICE OUTREACH, ARTISTIC AND CULTURAL OPPORTUNITIES, STUDENT CLUBS, AND INTRAMURAL AND VARSITY SPORTS. STUDENT LIFE IS CHARACTERIZED BY WAU'S MULTICULTURAL AND SPIRITUAL LIVING AND LEARNING ENVIRONMENT, WHICH FOSTERS THE VALUES OF SERVICE BEYOND ONESELF AND WELLNESS IN BODY, MIND AND SPIRIT. |
| RELATED PARTY INFORMATION AMONG OFFICERS | FORM 990, PAGE 6, PART VI, LINE 2 | BILL MILLER - POTOMAC CONFERENCE CHARLES TAPP - POTOMAC CONFERENCE PRESIDENT SR PASTOR EMPLOYER/EMPLOYEE RELATIONSHIP DR. WEYMOUTH SPENCE - WAU JOAN FRANCIS - WAU PRESIDENT PROFESSOR EMPLOYER/EMPLOYEE RELATIONSHIP WILLIAM ROBERTSON-ADVENTIST HEALTHC JOYCE NEWMYER-WASHINGTON ADV HOSPIT PRESIDENT PRESIDENT WILLIAM IS BOARD CHAIRPERSON |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION IS A MEMBERSHIP CORPORATION. THE MEMBERSHIP, WHICH IS CALLED THE ORGANIZATION'S CONSTITUENCY, CONVENES AT REGULARLY SCHEDULED CONSTITUENCY MEETINGS TO ELECT THE ORGANIZATION'S BOARD OF TRUSTEES. REGULAR MEETINGS ARE EVERY FIVE YEARS, WITH THE LAST SUCH MEETING HELD APRIL 15, 2011. THE CONSTITUENCY IS NOT DIVIDED INTO CLASSES OF MEMBERSHIP. VACANCIES ON THE BOARD OF TRUSTEES OCCURING BETWEEN REGULARY SCHEDULED CONSTITUENCY MEETINGS ARE FILLED BY THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES DIRECTS THE BUSINESS AND AFFAIRS OF THE ORGANIZATION BY ELECTING OFFICERS AND PERFORMING OTHER TASK NORMALLY WITHIN THE POWER OF A UNIVERSITY BOARD OF TRUSTEES. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFT COPY, PREPARED BY AN INDEPENDENT CPA, IN CONJUNCTION WITH CONSULTATION WITH OUR UNIVERSITY ATTORNEY, WAS RECEIVED BY MR. PATRICK FARLEY, VP FOR FINANCE FOR INITIAL REVIEW AND COMMENTS. MANAGMENT TEAM INPUT WAS RECEIVED FOR NARRATIVES AND POLICIES AND A SECOND DRAFT WAS PREPARED. THIS DRAFT WAS REVIEWED BY THE FINANCE COMMITTEE MEMBERS , SOME OF WHOM SERVE ON THE COMPENSATION COMMITTEE, FOR FURTHER REVIEW AND COMMENTS. A THIRD DRAFT WAS PREPARED IN CONJUNCTION WITH RESEARCH AND ASSISTANCE FROM THE UNIVERSITY ATTORNEY. THIS DRAFT WAS PRESENTED TO THE BOARD OF TRUSTEES ON WEDNESDAY, MAY 15, 2013 AT A REGULARLY SCHEDULED MEETING. EVERY VOTING MEMBER WAS GIVEN A HARD COPY AND THE UNIVERSITY ATTORNEY REVIEWED IT WITH THEM IN DETAIL. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | THE EXECUTIVE ASSISTANT TO THE PRESIDENT MAKES COPIES OF THE CONFLICT OF INTEREST FORM AND DISTRIBUTES THEM AT THE BOARD MEETING IN SEPTEMBER FOR THE CURRENT ACADEMIC YEAR. SHE KEEPS A TALLY OF WHO RETURNS THE SIGNED SHEETS.IF THE FORMS ARE NOT RETURNED, SHE EMAILS THE FORM TWICE. IF SHE DOESN'T RECEIVE SOMETHING IN RETURN, SHE MAILS THE FORM TO THE BOARD MEMBERS WHO STILL NEED TO SIGN THEM. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION COMMITTEE REVIEWED COMPENSATION OF PRESIDENTS OF PRIVATE NPO SCHOOLS IN MARYLAND USING INFORMATION MICUA PROVIDED. THE COMPENSATION COMMITTEE ALSO REVIEWED WHAT OTHER ADVENTIST INSTITUTIONS ARE PAYING THEIR PRESIDENTS. BASED ON OUR COMPARISONS, THE COMPENSATION COMMITTEE DECIDED THAT 90,000 WOULD BE APPROPRIATE BASE PAY IF WE WANTED TO REMAIN COMPETITIVE IN ATTRACTING TALENT TO OUR UNIVERSITY. THE COMPENSATION COMMITTEE ALSO ESTABLISHED A BONUS PACKAGE BASED ON SPECIFIC OUTCOMES ESTABLISHED ANNUALLY BY THE COMPENSATION/EXECUTIVE COMMITTEE OF THE BOARD. THIS MEANS THAT THE PRESIDENT COULD RECEIVE ADDITIONAL COMPENSATION OF UP TO 50% OF HIS BASE PAY. A REVIEW IS DONE ANNUALLY BY THE COMPENSATION COMMITTEE TO DETERMINE WHETHER OR NOT THE PRESIDENT MET THE SPECIFIC GOALS SET AND CAN BE AWARDED UP TO 40% OF BASE. THE COMPENSATION COMMITTEE RESERVES THE RIGHT TO GIVE UP TO ANOTHER 10% OF BASE IN AN OVERALL EVALUATION OF THE PERFORMANCE OF THE PRESIDENT. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | THE COMPENSATION COMMITTEE REVIEWED COMPENSATION OF PROVOSTS AND VICE PRESIDENTS OF PRIVATE NPO SCHOOLS IN MARYLAND USING INFORMATION MICUA PROVIDED. THE COMPENSATION COMMITTEE ALSO REVIEWED WHAT OTHER ADVENTIST INSTITUTIONS ARE PAYING THEIR OTHER OFFICERS. BASED ON OUR COMPARISONS, THE COMPENSATION COMMITTEE DECIDED THAT 80,000 WOULD BE APPROPRIATE BASE PAY IF WE WANTED TO REMAIN COMPETITIVE IN ATTRACTING TALENT TO OUR UNIVERSITY. THE COMPENSATION COMMITTEE ALSO ESTABLISHED A BONUS PACKAGE BASED ON SPECIFIC OUTCOMES THE PRESIDENT WOULD RECOMMEND AS THESE OFFICERS WOULD REPORT TO HIM/HER. THESE OUTCOMES ARE CURRENTLY BEING DEVELOPED AND ARE SUBJECT TO THE OVERALL EVALUATION OF THE PRESIDENT. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | WE INCLUDE OUR FINANCIAL STATEMENTS ON OUR WEBSITE. COPIES OF THE 990 PUBLIC INSPECTION COPY ARE AVAILABLE UPON REQUEST AND ARE INCLUDED ON GUIDESTAR'S WEBSITE AS WELL. ALL OTHER PUBLIC INSPECTION COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 5 | UNREALIZED LOSS ON INVESTMENTS......... 41,457 ROUNDING............................... 3 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WGTS - CUC BROADCASTING INC | BusinessNameLine1 |
| Business Name Line2 | WGTS - COLUMBIA UNION COLLEGE BROAD | BusinessNameLine2 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 FLOWER AVE | AddressLine1 |
| Address Line2 | 7600 FLOWER AVE | AddressLine2 |
| City | TAKOMA PARK | City |
| State | MD | State |
| ZIP Code | 20912 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521336813 | EIN |
| Primary Activities | STATION | PrimaryActivities |
| Legal Domicile State | MD | LegalDomicileState |
| Exempt Code Section | 501(C) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | true | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| WGTSCUC BROADCASTING INC | ||
| A | 80400 | ACTUAL COST |
| WGTSCUC BROADCASTING INC | ||
| P | 245600 | ACTUAL COST |