2025-05-14T11:33:08+00:00 2024-06-30 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-07-01 161554414 NORTHEASTERN SEMINARY NORT 5855946000 2265 WESTSIDE DRIVE ROCHESTER NY 14624 RUPERT A HAYLES JR PRESIDENT 5855946000 2025-05-14 true true Lauren Denton P01571860 2604604000 2025-05-14 2023 2025-03-06 01:10:19Z X RUPERT A HAYLES JR 2265 WESTSIDE DRIVE ROCHESTER NY 14624 1816264 false X WWW.NES.EDU X 1998 NY ROOTED IN BIBLICAL AND HISTORIC CHRISTIAN FAITH, NORTHEASTERN SEMINARY PREPARES CHRIST-CENTERED MEN AND WOMEN FOR FAITHFUL, EFFECTIVE MINISTRY TO THE CHURCH AND WORLD. X 21 21 0 25 0 0 1573456 204462 1392176 1584022 0 0 98137 27780 3063769 1816264 153164 185847 0 1304976 1181964 0 0 99880 1275287 545045 2733427 1912856 330342 -96592 9289773 0 2107504 0 7182269 0 X NORTHEASTERN SEMINARY STRIVES TO BE A VIBRANT SOURCE FOR CHRISTIAN THEOLOGICAL FORMATION WHOSE STUDENTS ARE FORMED IN A BIBLICAL VISION OF GRACIOUS CHRISTIANITY AND IMPACT WHOLENESS TO THE WORLD IN AN EXPANSIVE ARRAY OF VOCATIONS AND CONTEXTS. false true 1470493 185847 1611802 TO PREPARE MEN AND WOMEN FOR CHRISTIAN MINISTRY, BOTH LAY AND ORDAINED ROOTED IN CLASSICAL CHRISTIAN FAITH, THE SEMINARY CREATIVELY SEEKS TO EQUIP ITS STUDENTS FOR MINISTRY TO CONTEMPORARY CULTURE. 1470493 true true false false false false false false true false false false false false false true true true false false false false false false false false false true true false false false false false false false false false false true false false true false false false true 0 0 0 false false false false false false false false false false false false X 21 21 false false false false false false false true true false false false true true true true true true true false NY X STEVEN MORSE 5855946000 2301 WESTSIDE DRIVE ROCHESTER NY 14624 Deborah Schmidt VICE CHAIR 2.0 2.0 X X 0 0 0 Janet Balajthy SECRETARY 2.0 2.0 X X 0 0 0 Kevin Mannoia VICE CHAIR 2.0 2.0 X X 0 0 0 Terry Taber CHAIR 2.0 2.0 X X 0 0 0 Barbara Rose TRUSTEE 2.0 2.0 X 0 0 0 Caryl Wenzke LEFT 0823 TRUSTEE 2.0 2.0 X 0 0 0 Chad Goodchild TRUSTEE 2.0 2.0 X 0 0 0 David Rinker LEFT 0524 TRUSTEE 2.0 2.0 X 0 0 0 Deborah White TRUSTEE 2.0 2.0 X 0 0 0 Duncan O'Dwyer LEFT 1023 TRUSTEE 2.0 2.0 X 0 0 0 Dwight Kip Palmer TRUSTEE 2.0 2.0 X 0 0 0 Emerson Fullwood TRUSTEE 2.0 2.0 X 0 0 0 Eric Logan TRUSTEE 2.0 2.0 X 0 0 0 Guy Adams TRUSTEE 2.0 2.0 X 0 0 0 Herbert Alexander TRUSTEE 2.0 2.0 X 0 0 0 Holly Hillberg TRUSTEE 2.0 2.0 X 0 0 0 John Jennings TRUSTEE 2.0 2.0 X 0 0 0 Justin Niebel START 1023 TRUSTEE 2.0 2.0 X 0 0 0 Linda Adams LEFT 0524 TRUSTEE 2.0 2.0 X 0 0 0 Mauricio Riveros LEFT 0923 TRUSTEE 2.0 2.0 X 0 0 0 Pam Braman TRUSTEE 2.0 2.0 X 0 0 0 Paul Lysander TRUSTEE 2.0 2.0 X 0 0 0 Ramona Graham TRUSTEE 2.0 2.0 X 0 0 0 Tim Harner TRUSTEE 2.0 2.0 X 0 0 0 Wayne McCown TRUSTEE 2.0 2.0 X 0 0 0 Wesley Jr Skinner TRUSTEE 2.0 2.0 X 0 0 0 Alexander H Jones LEFT 0624 VP for Institutional Advancement 2.0 40.0 X 0 126374 25498 Benjamin Espinoza LEFT 0823 VP Northeastern Seminary 2.0 40.0 X 0 61065 18646 Ken Motsenbocker START 0324 Chief Financial Officer (Interim) 6.0 36.0 X 0 0 0 Kristen M Brown LEFT 0324 VP for Student Experience 2.0 40.0 X 0 121589 12149 Laurie J Leo LEFT 0324 Chief Financial Officer 6.0 41.0 X 0 156938 3923 Rupert A Hayles Jr START 0723 PRESIDENT 4.0 40.0 X 0 145236 16028 Deana L Porterfield FORMER PRESIDENT 0.0 0.0 X 0 114700 40580 0 725902 116824 0 true true false 0 204462 204462 TUITION AND FEES 611310 1584022 1584022 0 0 0 0 1584022 0 0 0 0 MISCELLANEOUS REVENUE 611710 27780 27780 0 0 0 0 27780 1816264 1611802 0 0 185847 185847 986200 821846 95354 69000 11165 9304 1080 781 184599 97795 72664 14140 1205 0 1205 0 18000 0 18000 0 0 0 0 0 134894 3211 131683 0 23007 563 21575 869 46100 46100 0 0 16012 0 922 15090 1275 1275 0 0 49853 49853 0 0 5400 5400 0 0 OTHER EXPENSE 132685 132685 0 0 ACADEMIC COSTS & SYMPOSIUMS 51879 51879 0 0 MAINTENANCE COSTS 47999 47999 0 0 GROUND LEASE 16736 16736 0 0 0 0 0 0 1912856 1470493 342483 99880 3127 0 1013622 0 2337732 0 263604 0 0 0 0 0 0 0 0 0 0 0 0 0 1092411 0 0 0 4223956 0 0 0 355321 0 9289773 0 675248 0 0 0 83707 0 0 0 0 0 0 0 0 0 0 0 1348549 0 2107504 0 X 991121 0 6191148 0 7182269 0 9289773 0 X -96592 385504 -7471181 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5575989 -30656 391849 235928 5701254 0 5740202 33131 64298 261642 5575989 6277744 21781 -365125 194198 5740202 5647946 50116 953779 374097 6277744 5520748 251867 33111 157780 5647946 0.0 0.0 0.0 true true true 2015921 385504 0 385504 1630417 185847 185847 1816264 1727009 0 0 1727009 185847 185847 1912856 Schedule D, Part X, Line 2 Liability for uncertain tax positions THE SEMINARY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THE SEMINARY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE SEMINARY FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED TO GENERATE EARNINGS FOR THE PROVISION OF SCHOLARSHIPS TO STUDENTS AND VARIOUS ENDOWED SYMPOSIUMS. THE SPENDING RATE MAY NOT EXCEED THE NYPMIFA STATED MAXIMUM RATE OF 7% OF THE FMV OF THE POOL, CALCULATED OVER A ROLLING 5 YEAR PERIOD. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FINANCIAL AID - 185847 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL AID - 185847 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY ADVERTISEMENTS IN ALL MEDIA FORMATS, INCLUDING WEBSITE, SUMMARIZE OR ILLUSTRATE THE SEMINARY'S COMMITMENT TO DIVERSITY AND NONDISCRIMINATION. NORTHEASTERN SEMINARY IS COMMITTED TO NONDISCRIMINATION, CONSISTENT WITH THE INSTITUTION'S MISSION AND HISTORIC CHRISTIAN HERITAGE. NES ADMITS ACADEMICALLY QUALIFIED STUDENTS OF ANY CLASS WHICH MAY BE PROTECTED UNDER STATE OF FEDERAL LAWS. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE SEMINARY PARTICIPATES IN THE FEDERAL DIRECT LOAN PROGRAMS, WHICH PROVIDES LOANS TO ELIGIBLE GRADUATE STUDENTS SUBJECT TO FEDERAL LIMITATIONS AND CREDIT HISTORY OF THE INDIVIDUAL STUDENT. true FINANCIAL AID 160 185847 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. OUR FINANCIAL AID OFFICE AWARDS SCHOLARSHIPS TO STUDENTS BASED ON SUBMITTED FAFSA DATA AND ACADEMIC PERFORMANCE. THE FINANCIAL AID OFFICE IS RESPONSIBLE FOR ENSURING COMPLIANCE WITH ALL RELEVANT STATE AND FEDERAL REQUIREMENTS RELATIVE TO GRANT-BASED AID. X false false false false false false false false false Deana L Porterfield FORMER PRESIDENT 0 114700 0 0 0 0 0 24874 0 15706 0 155280 0 0 Laurie J Leo LEFT 0324 Chief Financial Officer 0 156938 0 0 0 0 0 3923 0 0 0 160861 0 0 Rupert A Hayles Jr START 0723 PRESIDENT 0 145236 0 0 0 0 0 3351 0 12677 0 161264 0 0 Alexander H Jones LEFT 0624 VP for Institutional Advancement 0 126374 0 0 0 0 0 3295 0 22203 0 151872 0 0 Schedule J, Part II ALL COMPENSATION LISTED ON SCHEDULE J, PART II AND FORM 990, PART VII IS PAID BY ROBERTS WESLEYAN UNIVERSITY. MERGER WITH ROBERTS WESLEYAN UNIVERSITY 2024-06-30 7474513 COST 160743126 ROBERTS WESLEYAN UNIVERSITY 2301 WESTSIDE DRIVE ROCHESTER NY 14624 501(C)(3) false false false false true true true true false Form 990, Part III, Line 3 Significant changes in program services AS OF 6/30/2024, NORTHEASTERN SEMINARY MERGED WITH ROBERTS WESLYAN UNIVERSITY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED FIRST BY VARIOUS MEMBERS OF THE FINANCE OFFICE, FOLLOWED BY THE CFO, AND THEN THE BOARD OF TRUSTEES' FINANCE & INVESTMENT COMMITTEE. THE FULL BOARD IS PROVIDED A COPY OF FORM 990 WITHOUT SCHEDULE B FOR REVIEW. BEFORE THE 990 IS FILED, AN INDEPENDENT ACCOUNTING FIRM ALSO PERFORMS A REVIEW OF FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy POLICIES ARE REVIEWED ANNUALLY WITH THE FULL BOARD OF DIRECTORS, WITH ALL MEMBERS SIGNING OFF ON HAVING RECEIVED AND REVIEWED THEM VIA ELECTRONIC RESPONSE TO THE CHIEF FINANCIAL OFFICER OF NORTHEASTERN SEMINARY. Form 990, Part VI, Line 15a Process to establish compensation of top management official NORTHEASTERN SEMINARY EMPLOYEES ARE PAID BY ROBERTS WESLEYAN UNIVERSITY (RWU). A periodic compensation review for the President is conducted every two years by the Board's Compensation Committee in collaboration with the Associate Vice President of Human Resources. This review incorporates peer and industry data to ensure the President's compensation remains equitable and competitive. Salary benchmarks are informed by both national and local compensation databases, including sources such as CCCU, CUPA, ATS, and other relevant local market data. THE COMPENSATION REVIEW WAS CONDUCTED BY THE COMPENSATION COMMITTEE IN 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees AN ANNUAL COMPENSATION REVIEW IS PERFORMED BY THE PRESIDENT AND THE AVP of Human Resources. THIS REVIEW INCLUDES COMPARABILITY DATA FROM THE NATIONAL PAY DATABASES. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 3332; TRANSFER OF NET ASSETS TO ROBERTS WESLEYAN - -7474513; ROBERTS WESLEYAN UNIVERSITY 2301 WESTSIDE DRIVE ROCHESTER NY 14624 160743126 EDUCATION NY 501(c)(3) 2 NA false HOUSING DEVELOPMENT FOUNDATION 2301 WESTSIDE DRIVE ROCHESTER NY 14624 161583317 HOUSING NY 501(c)(3) 2 NA false false false false false false false false false false true true false true false false true false true false