Wilkes University in Wilkes Barre, Pennsylvania (PA)

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Wilkes University
Employer Identification Number (EIN)240795506
Name of OrganizationWilkes University
In Care of NameJanet Kobylski
Address84 W South St, Wilkes Barre, PA 18766-0997
ActivitiesPrivate school, School, college, trade school, etc.
SubsectionEducational Organization
Ruling Date12/1948
DeductibilityContributions are deductible
Exempt Organization StatusUnconditional Exemption
Tax Period05/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$169,047,074
Amount of Income$111,058,534
Form 990 Revenue Amount$106,161,191
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Single Organization Support

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Amount of income in 2012: $111,058,534
Wilkes University: 

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Assets in 2012: $169,047,074
Wilkes University: 

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Expenses in 2007: $91,322,092
This organization: 

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Income to expenses ratio in 2007: 1.1
Wilkes University: 

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Expenses allocated to program services in 2007: 76.9%
Wilkes University: 

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Number of employees in 2007: 1,193
This organization: 

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Employees paid over $50,000 in 2007: 19.2%
Wilkes University: 

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Grants share in income in 2007: 9.1%
This organization: 

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Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue$49,429,455$49,169,393$56,377,072$71,253,593$73,690,639$82,484,623$89,460,976$100,240,496
Contributions, gifts, grants, and similar amounts received$7,993,308$6,831,753$7,778,583$10,957,756$5,414,405$8,048,489$8,596,339$9,120,417
Contributions to donor advised funds$0$0
Direct public support$4,428,577$3,123,738$4,470,652$7,766,729$2,093,243$4,239,684$5,930,644$6,336,832
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$3,564,731$3,708,015$3,307,931$3,191,027$3,321,162$3,808,805$2,665,695$2,783,585
Program service revenue including government fees and contracts$39,958,204$43,132,366$49,190,898$56,570,827$62,081,026$69,858,753$76,524,789$85,171,231
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$153,971$144,614$133,789$0$0$0$0
Dividends and interest from securities$1,966,793$775,537$597,649$596,206$1,089,712$1,378,368$1,574,205$1,507,682
Net rental income or (loss)$0$0$0$0$52,879$-3,662$-62,181$37,940
Gross rents$0$0$0$0$52,879$20,610$162,723$290,370
Less: rental expenses$0$0$0$0$0$24,272$224,904$252,430
Other investment income$-920,345$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-2,189,714$-2,656,715$996,134$2,917,594$994,113$1,314,800$2,457,411
Gross amount from sales of assets other than inventory$0$35,919,584$41,814,885$26,664,071$118,813,672$13,618,071$14,117,164$23,930,817
Less: cost or other basis and sales expenses$0$38,109,298$44,471,600$25,667,937$115,896,078$12,623,958$12,802,364$21,473,406
Net income or (loss) from special events and activities$0$0$0$13,507$14,948$60,273$149,798$-157,625
Gross revenue$0$0$0$27,800$33,895$234,411$382,180$34,373
Less: direct expenses other than fundraising expenses$0$0$0$14,293$18,947$174,138$232,382$191,998
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$431,495$465,480$1,322,043$1,985,374$2,120,075$2,148,289$1,363,226$2,103,440
Total expenses$47,942,388$52,234,245$55,976,280$63,152,219$69,252,375$79,130,423$85,750,498$91,322,092
Program services$30,726,768$33,928,310$35,224,767$38,535,570$53,033,493$58,812,506$62,669,708$70,186,944
Management and general$16,407,502$17,641,924$19,480,922$23,459,339$15,419,359$19,100,930$22,273,850$20,252,349
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$56,066,979$53,706,069$54,338,824$64,763,532$66,801,763$71,717,543$78,442,674$76,976,834
Excess or (deficit) for the year$1,487,067$-3,064,852$400,792$8,101,374$4,438,264$3,354,200$3,710,478$8,918,404
Net assets or fund balances at beginning of year$54,579,912$56,947,277$53,706,069$54,338,824$64,763,532$66,801,763$71,717,543$78,442,674
Other changes in net assets or fund balances$0$-176,356$231,963$2,323,334$-2,400,033$1,561,580$3,014,653$-10,384,244
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$91,322,092$70,186,944$20,252,349$882,799
Grants paid from donor advised funds$0
Other grants and allocations$22,895,089
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$730,691$210,990$519,701$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$29,405,626$23,677,397$5,238,826$489,403
Pension plan contributions not included above$2,103,760$1,640,933$425,554$37,273
Employee benefits not included above$3,713,230$3,125,701$548,404$39,125
Payroll taxes$2,139,842$1,725,281$381,291$33,270
Professional fundraising fees$0$0$0$0
Accounting fees$199,631$12,625$187,006$0
Legal fees$122,073$1,640$120,433$0
Postage and shipping$364,627$144,272$198,403$21,952
Equipment rental and maintenance$600,309$14,743$580,677$4,889
Printing and publications$741,245$399,332$323,075$18,838
Conferences, conventions, and meetings$212,397$104,653$106,113$1,631
Depreciation, depletion, etc.$4,164,172$2,131,806$2,032,366$0
Other expenses not covered above$14,212,849$9,122,222$4,891,766$198,861
Balance Sheets
Total assets$97,629,439$96,867,110$100,770,990$109,194,476$111,486,055$127,715,534$146,294,591$147,642,076
Cash - non-interest-bearing$6,595,674$5,872,488$9,141,280$10,687,310$8,601,993$0$0$0
Savings and temporary cash investments$0$0$0$0$0$12,233,829$8,242,757$8,525,128
Accounts receivable less allowance for doubtful accounts$1,256,994$817,911$1,144,939$1,196,469$933,398$1,206,141$2,106,641$2,330,041
Pledges receivable less allowance for doubtful accounts$2,615,955$2,629,283$2,166,927$4,790,499$2,545,091$1,957,669$888,701$2,855,449
Grants receivable$1,608,132$1,795,678$1,407,463$971,000$1,157,697$251,595$398,833$750,347
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$3,386,121$3,224,613$3,260,957$3,435,760$3,678,824$3,840,414$3,888,678$4,093,805
Inventories for sale or use$1,279$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$562,418$660,658$608,769$420,526$673,965$706,787$1,780,466$1,836,150
Investments - publicly-traded securities$42,928,017$36,048,878
Investments - other securities$33,097,106$33,783,189$35,961,401$39,997,448$40,975,270$44,098,541$8,263,717$11,560,488
Investments - land, buildings, and equipment less accumulated depreciation$47,720,706$0$0$0$0$0$0$0
Investments - other$0$0$0$0$168,230$186,510$224,285$3,402,415
Land, buildings, and equipment less accumulated depreciation$0$47,228,020$46,455,863$47,090,641$52,350,005$62,465,898$76,874,177$75,565,118
Other assets, including program-related investments$785,054$855,270$623,391$604,823$401,582$768,150$698,319$674,257
Total liabilities$41,562,460$43,161,041$46,432,166$44,430,944$44,684,292$55,997,991$67,851,917$70,665,242
Accounts payable and accrued expenses$3,507,962$4,017,917$3,146,532$4,029,957$4,618,646$6,480,755$7,466,691$6,817,887
Grants payable$5,702,773$5,637,073$5,336,422$4,468,554$4,535,965$4,803,967$4,440,522$4,685,474
Deferred revenue$0$349,829$359,532$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$28,615,000$27,780,020$33,390,000$32,910,000$32,400,000$31,865,000$52,975,000$52,975,000
Mortgages and other notes payable$1,509,260$1,439,011$1,129,031$775,000$612,000$10,675,000$0$164,847
Other liabilities$2,227,465$3,937,191$3,070,649$2,247,433$2,517,681$2,173,269$2,969,704$6,022,034
Total liabilities and net assets/fund balances$97,629,439$96,867,110$100,770,990$109,194,476$111,486,055$127,715,534$146,294,591$147,642,076
Total net assets or fund balances$56,066,979$53,706,069$54,338,824$64,763,532$66,801,763$71,717,543$78,442,674$76,976,834
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue$49,429,455$49,169,393$56,377,072$71,253,593$73,690,639$82,484,623$89,460,976$100,240,496
Total revenue, gains, and other support per audited financial statements$49,429,455$38,285,315$44,103,159$58,167,656$53,385,414$64,258,522$72,763,452$72,443,673
Other expenses$0$-367,683$231,963$2,337,627$-1,640,842$-18,424,511$-17,154,810$-4,860,464
Net unrealized gains on investments$0$-367,683$231,963$2,323,334$-1,728,839$1,479,409$2,687,065$-5,304,892
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other revenue$0$10,516,395$12,505,876$15,423,564$18,664,383$-198,410$-457,286$22,936,359
Investment expenses$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses$47,942,388$52,234,245$55,976,280$63,152,219$69,252,375$79,130,423$85,750,498$91,322,092
Total expenses and losses per audited financial statements$47,942,388$41,717,850$43,470,404$47,742,948$51,678,997$59,306,549$66,038,323$68,830,161
Other revenue$0$0$0$14,293$18,947$198,410$457,286$444,428
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Other expenses$0$10,516,395$12,505,876$15,423,564$17,592,325$20,022,284$20,169,461$22,936,359
Investment expenses$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings34
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061,193
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Program service revenue
Program service revenue 1000000$000$0$74,734,827
Program service revenue 2000000$000$0$10,436,404
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,507,682$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$37,940$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$2,457,411$0
Net income or (loss) from special events000000$0Income from an activity in which labor is a material income-producing factor and substantially all (at least 85%) of the work is performed with unpaid labor (section 513(a)(1))$3,305$-160,930
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$2,103,440
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
Total number of other employees paid over $50,000221
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?Yes
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$1
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$3,172,787
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$105,105,757
Contributions, Gifts, Grants and Other Similar Amounts$8,055,283
Program Service Revenue$93,337,468
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,002,972
Income from investment of tax-exempt bond proceeds$212
Net rental income$42,290
Gross rents (Real / Personal)$72,147 / $0
Less: rental expenses (Real / Personal)$29,857 / $0
Rental income or (loss) (Real / Personal)$42,290 / $0
Net gain from sales of assets other than inventory$663,504
Gross amount from sales of assets other than inventory (Securities / Other)$6,166,454 / $7,000
Less: cost or other basis and sales expenses (Securities / Other)$5,506,748 / $3,202
Gain or (loss) (Securities / Other)$659,706 / $3,798
Net loss from fundraising events$-54,074
Gross income from fundraising events$34,801
Less: direct expenses$88,875
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$1,959,102
Statement of Functional Expenses (for 2011)
Total functional expenses$102,663,288
Compensation of current officers, directors, trustees, and key employees$1,906,384
Other salaries and wages$34,465,659
Payroll taxes$2,687,225
Professional fundraising services$171,508
Balance Sheet (for 2011)
Total assets$151,354,084
Total liabilities$70,165,867
Tax-exempt bond liabilities$52,975,000
Secured mortgages and notes payable to unrelated third parties$41,055
Unsecured notes and loans payable to unrelated third parties$0
Total net assets or fund balances$81,188,217
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
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South Carolina8
South Dakota2
West Virginia6

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