2024-01-30T10:08:46-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2022-07-01 390806363 WAYLAND ACADEMY WAYL 9203562120 101 N UNIVERSITY AVE BEAVER DAM WI 53916 DAVID ARMSTRONG CFO 9203562120 2024-01-29 1 DAVID ARMSTRONG 999009999 1 LAURA SCHWEITZER CPA P01760010 6086628600 2024-01-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID ARMSTRONG 101 N UNIVERSITY AVE BEAVER DAM WI 53916 9027600 0 X WWW.WAYLAND.ORG X 1855 WI WAYLAND ACADEMY PREPARES EACH STUDENT FOR COLLEGE AND BEYOND THROUGH A LIBERAL ARTS CURRICULUM AND CAMPUS PROGRAMS DEVOTED TO THE PURSUIT OF KNOWLEDGE AND THE DEVELOPMENT OF CHARACTER. 20 20 58 108 0 0 2616211 3315619 2864396 3575878 330220 420147 16073 -8409 5826900 7303235 0 0 0 0 2802784 3575634 0 0 563203 3695727 4530762 6498511 8106396 -671611 -803161 38778158 41129159 5099167 6074308 33678991 35054851 WAYLAND ACADEMY PREPARES EACH STUDENT FOR COLLEGE AND BEYOND THROUGH A LIBERAL ARTS CURRICULUM AND CAMPUS PROGRAMS DEVOTED TO THE PURSUIT OF KNOWLEDGE AND THE DEVELOPMENT OF CHARACTER. 0 0 6091388 0 3575878 WAYLAND ACADEMY IS A COEDUCATIONAL COLLEGE PREPARATORY BOARDING AND DAY SCHOOL FOR STUDENTS IN GRADES 9 TO 12. AT WAYLAND ACADEMY, WE PREPARE EACH STUDENT FOR COLLEGE AND BEYOND THROUGH A LIBERAL ARTS CURRICULUM AND CAMPUS PROGRAMS DEVOTED TO THE PURSUIT OF KNOWLEDGE AND THE DEVELOPMENT OF CHARACTER. FOR THE 2022-2023 ACADEMIC YEAR, 166 STUDENTS REPRESENTED 24 COUNTRIES AND 10 STATES WERE ENROLLED AT WAYLAND ACADEMY. 6091388 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 58 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X DAVID ARMSTRONG 8203562120 101 N UNIVERSITY AVE BEAVER DAM WI 53916 DAVID LARSON CHAIR 2.00 X X 0 0 0 DOTTIE JUNG VICE CHAIR 2.00 X X 0 0 0 SHELLEY GREENWOOD VICE CHAIR 2.00 X X 0 0 0 MICHAEL VANHAREN SECRETARY 2.00 X X 0 0 0 PETER SENSENBRENNER TREASURER 2.00 X X 0 0 0 ELIZABETH PARKER TRUSTEE 1.00 X 0 0 0 BETHANN VAUBEL TRUSTEE 1.00 X 0 0 0 BURNETT SULLIVAN TRUSTEE 1.00 X 0 0 0 ONNIE LEACH SMITH TRUSTEE 1.00 X 0 0 0 ROSINA SAMADANI TRUSTEE 1.00 X 0 0 0 PETE PATTERSON TRUSTEE 1.00 X 0 0 0 MEGAN PETERSEN TRUSTEE 1.00 X 0 0 0 JOHN MCKINSTRY TRUSTEE 1.00 X 0 0 0 JOHN MCCONNELL TRUSTEE 1.00 X 0 0 0 PATRICIA MARTIN TRUSTEE 1.00 X 0 0 0 WILLIAM LUEDKE TRUSTEE 1.00 X 0 0 0 JOHN MILLER TRUSTEE 1.00 X 0 0 0 JAMES JANIK TRUSTEE 1.00 X 0 0 0 ELIZABETH WALLMAN TRUSTEE 1.00 X 0 0 0 RANDALL HARRIS II TRUSTEE 1.00 X 0 0 0 JANEL DEZARN CHIEF FINANCIAL OFFICER 40.00 X 126184 0 4655 JASON WARNICK HEAD OF SCHOOL 40.00 X 245769 0 22524 CAROLYN AHLBORN DIRECTOR OF ADVANCEMENT 40.00 X 113427 0 4731 485380 0 31910 3 0 1 0 SODEXO MAINTENANCE PO BOX 360170 PITTSBURGH PA 15251 FACILITIES MANAGEMENT AND MAINTENANCE 712016 INTER-QUEST INC 304 S SPRING ST BEAVER DAM WI 53916 TECHNOLOGY SERVICES 382493 ODP BUSINESS SOLUTIONS PO BOX 633301 CINCINNATI OH 45263 TECHNOLOGY SERVICES 110078 3 214457 7497 3093665 177080 3315619 TUITION AND FEES 611110 3329398 3329398 STUDENT FEES 611110 131118 131118 TRANSPORTATION 611710 40778 40778 ACADEMIC TESTING 611710 17482 17482 CAMP REVENUE 611710 10000 10000 47102 47102 3575878 410232 410232 1641094 1631179 9915 9915 9915 68817 214457 92031 -23214 -23214 15960 1155 14805 14805 7303235 3575878 0 411738 X 324489 324489 2508307 1779453 369285 359569 116415 81427 18534 16454 427532 284157 85956 57419 198891 126343 47018 25530 3419 3419 58631 58631 82450 82450 1715340 1643018 69551 2771 41848 23880 17968 436627 290981 105346 40300 230021 211683 17074 1264 512292 471450 38027 2815 226301 200939 17237 8125 64276 8285 30792 25199 16812 15472 1248 92 703918 647799 52251 3868 201860 185767 14984 1109 EQUIPMENT REPAIRS 146978 131903 15075 BAD DEBT EXPENSE 46106 46106 DUES AND SUBSCRIPTIONS 43883 12711 30452 720 8106396 6091388 1451805 563203 120626 170584 1019060 1729836 1021534 616403 74098 93434 221372 212265 31210820 14758511 15839676 16452309 69887 223191 20411905 21631137 38778158 41129159 126987 129699 1478095 2112833 3319758 3654777 174327 176999 5099167 6074308 X 5111904 9292363 28567087 25762488 33678991 35054851 38778158 41129159 X -803161 2106160 72861 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33398 X X 0 19440550 210582 2415737 1631594 57030 20378245 23469408 205844 -2551926 1620000 62776 19440550 18543940 210832 5429268 660000 54632 23469408 19430190 245261 482875 1565944 48442 18543940 18261768 371859 1671173 826400 48210 19430190 0.01090 0.86480 0.12430 0 0 954414 954414 27156545 12035364 15121181 3099861 2723147 376714 16452309 BENEFICIAL INTEREST IN PERPETUAL TR 864481 CASH SURRENDER VALUE OF LIFE INSURA 73082 INSTITUTIONALLY MANAGED FUNDS 20017154 BENEFICIAL INTERESTS IN CHARITABLE 587602 COLLECTIBLES 33398 RIGHT OF USE ASSET, NET 55420 21631137 CLUB DUES 23825 FUTURE ANNUITY PAYMENTS 74425 CAPITAL LEASE OBLIGATION 23329 LEASE LIABILITY 55420 176999 9377275 2106160 85589 2191749 7185526 82450 35259 117709 7303235 8001415 12728 12728 7988687 82450 35259 117709 8106396 PART III, LINE 1A: THERE ARE TWO COLLECTIONS, ONE IS INCLUDED ON THE FINANCIALS AND ONE IS NOT. THE COLLECTION ITEMS INCLUDE A WORK OF ART THAT IS HELD FOR PUBLIC EXHIBITION IN THE COURTYARD OF THE CAMPUS, AN ART COLLECTION, LACE AND NAVAJO RUGS KEPT INSIDE THE SCHOOL. THE WORK OF ART HELD FOR PUBLIC EXHIBITION IN THE COURTYARD IS NOT REPORTED ON THE FINANCIAL STATEMENTS. THAT WORK OF ART WAS RECEIVED IN OCTOBER 2007 AND HAD AN APPRAISED VALUE OF APPROXIMATELY $31,000 AT THE TIME OF DONATION. THE ART COLLECTION, LACE AND NAVAJO RUGS ARE INCLUDED ON THE BALANCE SHEET AT $33,398. THESE COLLECTIBLE ITEMS ARE NOT SUBJECT TO ANY RESTRICTIONS BY THE DONORS. PART III, LINE 4: THE ACADEMY'S COLLECTION ITEMS ARE WORKS OF ART THAT ARE HELD FOR PUBLIC EXHIBITION. THE ART BEAUTIFIES THE CAMPUS FOR STUDENTS, PARENTS, PROSPECTIVE STUDENTS, AND OTHER VISITORS. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE PRIMARILY USED TO PROVIDE FINANCIAL ASSISTANCE TO STUDENTS ATTENDING WAYLAND ACADEMY. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER CHANGES IN NET ASSETS 72,861. FUNDRAISER EXPENSES MOVED 12,728. PART XI, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS TO ORG NOT RECORDED 35,259. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISER EXPENSES MOVED 12,728. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-CASH DONATIONS TO ORG NOT RECORDED 35,259. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ACADEMY'S RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN ALL ADVERTISING PUBLISHED IN NEWSPAPERS OF GENERAL CIRCULATION. SCHEDULE E, PART I, LINE 6 WISCONSIN EQUITABLE RECOVERY GRANT SPRING GALA & AUCTION 254371 194219 60152 2358 38386 3729 18433 9813 GOLF OUTING 20450 12530 7920 2186 5544 2936 932 274821 206749 68072 2358 40572 9273 21369 10745 84317 -16245 15960 1155 0 0.00000 15960 1155 1155 14805 WI 1 0 0 0 0.62660 0.37340 DAVID ARMSTONG 101 N UNIVERSITY AVE BEAVER DAM WI 53916 0 0 X 1 1 X X 0 0 0 0 0 0 0 0 0 JASON WARNICK HEAD OF SCHOOL 214725 0 10973 0 20071 0 6283 0 16241 0 268293 0 0 0 PART I, LINE 1A JASON WARNICK, HEAD OF SCHOOL, RECEIVED HOUSING AND UTILITIES PROVIDED BY WAYLAND ACADEMY OF $20,071 FOR THE CALENDAR YEAR. HOUSING ALLOWANCE IS NOT INCLUDED ON HIS W-2 INCOME AS IT IS A REQUIREMENT OF HIS EMPLOYMENT TO LIVE ON CAMPUS. X 4 2110 DONOR PROVIDED VALUE X 1510 DONOR PROVIDED VALUE X 6533 DONOR PROVIDED VALUE X 8 99831 FMV X 2 110 DONOR PROVIDED VALUE X ENTERTAINMENT/TICKETS 65 25646 DONOR PROVIDED VALUE X DOCK 1 20765 DONOR PROVIDED VALUE X CAMP 1 4500 DONOR PROVIDED VALUE X VIDEO 1 4200 DONOR PROVIDED VALUE X TECHNOLOGY 8 3353 DONOR PROVIDED VALUE X FOOD 28 2823 DONOR PROVIDED VALUE X MISCELLANEOUS ITEMS 11 2646 DONOR PROVIDED VALUE X GIFT BASKETS 21 1808 DONOR PROVIDED VALUE X BIKE 1 700 DONOR PROVIDED VALUE X CAR REPAIRS 2 320 DONOR PROVIDED VALUE X GOLF SUPPLIES 2 200 DONOR PROVIDED VALUE X SUPPLIES 1 25 DONOR PROVIDED VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS BEING REPORTED. FORM 990, PART VI, SECTION A, LINE 8B THE ACADEMY DOCUMENTS ALL MEETINGS HELD AND ACTIONS UNDERTAKEN BY THE GOVERNING BODY. MINUTES OF MEETINGS HELD BY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY ARE GENERALLY NOT TAKEN. MEMBERS OF THESE COMMITTEES ARE GENERALLY ALSO MEMBERS OF THE GOVERNING BODY AND ACTIONS UNDERTAKEN BY THESE COMMITTEES ARE REPORTED TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE AUDIT/FINANCIAL COMMITTEE, THE HEAD OF SCHOOL, AND THE CHIEF FINANCIAL OFFICER BEFORE THE RETURN IS FILED WITH THE IRS. THE FULL BOARD SHALL RECEIVE A COPY OF THE FORM 990 PRIOR TO IT'S IRS SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES AND OFFICERS ARE REQUIRED TO VERBALLY DISCLOSE ALL CONFLICTS OF INTEREST AT EACH QUARTERLY MEETING AND ARE ANNUALLY REQUIRED TO SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENTS. IF A CONFLICT ARISES, THAT TRUSTEE RECUSES HIM/HERSELF FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIRPERSON MEETS WITH THE ACADEMY'S HEAD OF SCHOOL ANNUALLY TO DISCUSS HIS PERFORMANCE EVALUATION AND COMPENSATION PACKAGE. COMPARABILITY DATA IS OBTAINED BUT IS NOT SOLELY UTILIZED IN DETERMINING THE COMPENSATION PACKAGE. THE FINANCIAL ABILITY OF THE ACADEMY TO PAY APPROPRIATE COMPENSATION IS A MAJOR FACTOR IN DETERMINING THE COMPENSATION PACKAGE. A WRITTEN CONTRACT IS SIGNED BY THE CHAIRPERSON AND THE HEAD OF SCHOOL. OTHER OFFICERS ARE ANNUALLY EVALUATED BY THE HEAD OF SCHOOL. COMPARABILITY DATA IS OBTAINED BUT IS NOT SOLELY UTILIZED FOR DETERMINING COMPENSATION PACKAGES. THE FINANCIAL ABILITY OF THE ACADEMY TO PAY APPROPRIATE COMPENSATION IS A MAJOR FACTOR IN DETERMINING THE COMPENSATION PACKAGE. A WRITTEN ONE-YEAR CONTRACT IS SIGNED BY THE OFFICER AND THE HEAD OF SCHOOL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST ON A CASE-BY-CASE BASIS. FORM 990, PART IX, LINE 11G FOOD SERVICE FEES: PROGRAM SERVICE EXPENSES 717,854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 717,854. MEDICAL SERVICES: PROGRAM SERVICE EXPENSES 63,182. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,182. SPORTS OFFICIALS: PROGRAM SERVICE EXPENSES 23,381. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,381. ACADEMIC TESTING: PROGRAM SERVICE EXPENSES 18,978. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,978. FIRE ALARM: PROGRAM SERVICE EXPENSES 15,441. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,441. OTHER PROF FEES: PROGRAM SERVICE EXPENSES 804,182. MANAGEMENT AND GENERAL EXPENSES 30,784. FUNDRAISING EXPENSES 2,771. TOTAL EXPENSES 837,737. EDUCATIONAL CONSULTANT FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 38,767. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,767. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUSTS 47,455. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -13,496. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 38,902.