2013-10-31T14:31:47-05:00 2013-06-30 390758449 WIPFLI LLP 3703 OAKWOOD HILLS PARKWAY EAU CLAIRE WI 54701 990 2012-07-01 390978445 VITERBO UNIVERSITY VITE 6087963856 900 VITERBO DRIVE LA CROSSE WI 54601 TODD M ERICSON 6087963856 2013-10-07 1 DAN WALKER CPA P01342660 7158323407 2013-10-07 2012 2016-02-25 16:41:14Z RICHARD B ARTMAN 900 VITERBO DRIVE LA CROSSE WI 54601 84278936 0 0928 X WWW.VITERBO.EDU X 1890 WI THE VITERBO UNIVERSITY COMMUNITY PREPARES STUDENTS FOR FAITHFUL SERVICE AND ETHICAL LEADERSHIP 33 32 1398 50 0 0 3718505 3671893 52350392 52528393 819885 1963661 71542 57359 56960324 58221306 14348860 14853460 0 0 23156134 23107965 20938 8668 920443 15101917 16262971 52627849 54233064 4332475 3988242 103034937 106530350 24959281 23293128 78075656 83237222 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 28376150 14853460 46278580 INSTRUCTION - POST-SECONDARY EDUCATION, WITH PROGRAMS FOR TRADITIONAL UNDERGRADUATE STUDENTS, ACCELERATED PROGRAMS FOR WORKING ADULTS, AND GRADUATE EDUCATION FOR APPROXIMATELY 2,500 STUDENTS. 4718882 147405 STUDENT SERVICES - STUDENT SUPPORT SERVICES PROVIDED FOR ALL STUDENTS, INCLUDING STUDENT ACTIVITIES, REGISTRAR, ADMISSIONS, FINANCIAL AID, HEALTH SERVICES, ATHLETICS, LEARNING CENTER, AND CAREER SERVICES. 3658026 AUXILIARY SERVICES - RESIDENCE HALLS AND FOOD SERVICE PROGRAMS, SERVING A RESIDENTIAL CAPACITY OF APPROXIMATELY 700 STUDENTS. 4312016 591251 ACADEMIC SUPPORT, FINE ARTS, AND OTHER PUBLIC SERVICES 4312016 591251 41065074 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 1 111 0 1 1398 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 AMY CONNOLLY 1.00 X 0 0 0 BARBARA A SKOGEN 1.00 X 0 0 0 BERNARD P ALDRICH 1.00 X 0 0 0 CHARLES D GELATT JR 1.00 X 0 0 0 CONNIE DELANEY 1.00 X 0 0 0 DEAN H JANKE 1.00 X 0 0 0 DONALD J WEBER 1.00 X 0 0 0 DONNA L HANSEN 1.00 X 0 0 0 ERNEST S MICEK 1.00 X 0 0 0 REV JON PATRICK MURPHY 1.00 X 0 0 0 GERALD A BALDNER 1.00 X 0 0 0 JACK C RUSCH 1.00 X 0 0 0 JAMES G BIRNBAUM 1.00 X 0 0 0 JOHN G DESMOND 1.00 X 0 0 0 KAREN M DRAZKOWSKI 1.00 X 0 0 0 KENT C HANDEL 1.00 X 0 0 0 LEEANN MATHY 1.00 X 0 0 0 LETICIA E PENA 1.00 X 0 0 0 MARK V CONNELLY MD 1.00 X 0 0 0 NOLA JO RATLIFF-COBB 1.00 X 0 0 0 REV ROBERT J COOK 1.00 X 0 0 0 RICHARD ARTMAN 40.00 X X 281666 0 28493 RICHARD T LOMMEN JR 1.00 X 0 0 0 S KAREN E KAPPEL FSPA 1.00 X 0 0 0 S LUCY ANN MEYER FSPA 1.00 X 0 0 0 S MARIE D DES JARLAIS FSPA 1.00 X 0 0 0 S PAULYNN INSTENESFSPA 1.00 X 0 0 0 SR FRAN D FERDER FSPA 1.00 X 0 0 0 SR MARY ANN GSCHWIND FSPA 1.00 X 0 0 0 SR ROMANA KLAUBAUF FSPA 1.00 X 0 0 0 SR SUE M ERNSTER FSPA 1.00 X 0 0 0 TIMOTHY J JOHNSON 1.00 X 0 0 0 CORRINA E THOMAS FSPA 1.00 X 0 0 0 BARBARA GAYLE 40.00 X 135551 0 12971 TODD ERICSON 40.00 X 132446 0 21196 CHRISTINE VALENTI 40.00 X 129480 0 20412 GARY KLEIN 40.00 X 127146 0 20885 GLENA TEMPLE 40.00 X 106276 0 5662 912565 0 109619 10 0 1 0 ARAMARK PO BOX 198532 ATLANTA GA 30384 FOOD SERVICE 1446477 C D SMITH CONSTRUCTION PO BOX 1006 FOND DU LAC WI 54936 CONSTRUCTION SERVICES 857411 FOWLER HAMMER PO BOX 485 LA CROSSE WI 546020485 CONSTRUCTION SERVICES 637204 BORTON CONSTRUCTION 2 COPELAND AVE STE 201 LA CROSSE WI 54603 CONSTRUCTION SERVICES 374807 PER MAR SECURITIES PO BOX 1101 DAVENPORT IA 528051101 SECURITY SERVICES 120521 7 39651 190993 559587 2881662 398012 3671893 TUITION & FEES 611600 46278580 46278580 DORM/FOOD & OTHER AUXILARY 611710 5511157 5511157 EVENT ADMISSIONS 711110 434072 434072 OTHER STUDENT SERVICES 611600 304584 304584 52528393 1106141 1106141 36078 0 36078 36078 36078 26866867 17300 26026647 0 840220 17300 857520 857520 19053 39651 27148 -8095 -8095 33211 3835 29376 29376 58221306 47017236 0 7532177 14853460 14853460 622291 149107 473184 18135748 15011987 2604841 518920 571865 462799 91926 17140 2484166 1805939 598856 79371 1293895 1060026 197198 36671 11725 11725 62704 62704 8668 8668 185001 185001 4089836 1833022 2214962 41852 387883 116624 253764 17495 4552652 2004439 2447857 100356 2629095 370572 2258523 1056972 875124 88464 93384 86489 76211 10278 329745 329745 2040112 2040112 170424 261 170163 MEMBERSHIPS & PERIODICA 225579 84145 134848 6586 BAD DEBT 155558 69792 85766 REFERENCE BOOKS 138871 138594 277 OTHER EXPENSES 52328 27087 25241 87997 85773 2224 54233064 41065074 12247547 920443 9406492 10959324 1095137 744569 8638528 6951215 1183858 1246908 183666 170043 593841 544891 80422735 30161893 49661859 50260842 29559973 32790211 2522282 2394872 189301 467475 103034937 106530350 4526042 4547840 3465781 3221623 11210044 10060965 1179104 915993 4578310 4546707 24959281 23293128 X 53290434 57888305 12505566 12866645 12279656 12482272 78075656 83237222 103034937 106530350 3988242 1173324 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31527211 646574 2753531 458247 34469069 36791572 409111 120316 359145 5434643 31527211 29853749 2551584 4529084 142845 36791572 23942485 3677987 2265080 31803 29853749 24039933 2997155 -2828688 188700 77215 23942485 0.54620 0.36210 0.09170 1 0 3840120 3840120 63587473 20330953 43256520 11339595 9361576 1978019 1655547 469364 1186183 50260842 US GOVERNMENT GRANTS REFUNDABLE 2642899 DEPOSITS HELD IN CUSTODY 575959 ASSETS RETIREMENT OBLIGATION 327849 OTHER LIABILITY - BOYS AND GIRLS CLUB 1000000 4546707 X 45140029 1173324 63423 1236747 43903282 185000 14133024 14318024 58221306 39978463 63423 27148 90571 39887892 185000 14160172 14345172 54233064 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENT FUNDS SUPPORT STUDENT SCHOLARSHIPS, ACADEMIC PROGRAMMING AND INSTITUTIONAL OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, 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, 2009 AND PRIOR. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS & GRANTS 14,160,172. SPECIAL EVENTS EXPENSE NETTED WITH SPECIAL EVENTS REVENUE -27,148. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 27,148. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND GRANTS 14,160,172. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 RACIALLY NON-DISCRIMANTORY POLICY IS CLEARLY EMPHASIZED IN ALL PRINT AND BROADCAST MEDIA ADVERTISING. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 VITERBO UNIVERSITY, INC RECEIVES GOVERNMENT GRANTS AND FEDERAL LOAN PROGRAM FUNDS. GOLF OUTING 58704 39651 19053 27148 58704 39651 19053 27148 27148 -8095 33211 2050 1785 0 33211 2050 1785 3835 29376 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 1601 14853460 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 274156 0 0 0 7510 0 14025 0 14468 0 310159 0 0 0 TODD ERICSON 132041 0 0 0 405 0 6854 0 14342 0 153642 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 $1,224 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 2189035 10000000 10000000 2011 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 X 3 6450 FAIR MARKET VALUE X 905 THRIFT SHOP VALUE X 11 331882 FAIR MARKET VALUE X 4 5999 FAIR MARKET VALUE X WINE 3 1865 FAIR MARKET VALUE X FURNITURE 1 20000 FAIR MARKET VALUE X GRAVELY PRO TURN MOWER 1 13378 FAIR MARKET VALUE X SUPPLIES 1 100 FAIR MARKET VALUE X 25 CLOCKS 1 5995 FAIR MARKET VALUE X STEINWAY PIANO 1 6000 FAIR MARKET VALUE X BUILDING MATERIALS 1 5438 FAIR MARKET VALUE 0 1 1 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): SCHEDULE M, PART 1, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. THIRD PARTY USE: 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